Goods and Services Tax

Reduction of late fee in case of delayed filing of form GSTR-5
SRO 34 Dated:- 23-1-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 23 January, 2018
SRO 34.- In exercise of the powers conferred by section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereafter in this notification referred to as the said A

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Reduction of late fee in case of delayed filing of form GSTR-1
SRO 33 Dated:- 23-1-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 23 January, 2018
SRO 33.- In exercise of the powers conferred by section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereafter in this notification referred to as the said A

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Reduction of late fee in case of delayed filing of form GSTR-5A
SRO 35 Dated:- 23-1-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 23 January, 2018
SRO 35- In exercise of the powers conferred by section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereafter in this notification referred to as the said A

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Waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6
G.O. Ms. No. 010 Dated:- 23-1-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 10, Commercial Taxes and Registration (B1), 23rd January 2018. Thai 10, Hevilambi. Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/79(h-4)/2018
In exercise of the powers conferred by section 128 of the Tamil Nadu Goods a

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Reduction of late fee in case of delayed filing of FORM GSTR-5A
G.O. Ms. No. 009 Dated:- 23-1-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 9, Commercial Taxes and Registration (B1), 23rd January 2018. Thai 10, Hevilambi. Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/79(h-3)/2018
In exercise of the powers conferred by section 128 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2

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Reduction of late fee in case of delayed filing of FORM GSTR-5
G.O. Ms. No. 008 Dated:- 23-1-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 8, Commercial Taxes and Registration (B1), 23rd January 2018. Thai 10, Hevilambi. Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/79(h-2)/2018
In exercise of the powers conferred by section 128 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 20

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Reduction of late fee in case of delayed filing of FORM GSTR-1
G.O. Ms. No. 007 Dated:- 23-1-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 7, Commercial Taxes and Registration (B1), 23rd January 2018. Thai 10, Hevilambi. Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/79(h-1)/2018
In exercise of the powers conferred by section 128 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 20

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Reduction of late fee in case of delayed filing of FORM GSTR-1
02/2018 Dated:- 23-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (02/2018)
NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018.
In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations

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Reduction of late fee in case of delayed filing of FORM GSTR-5
03/2018 Dated:- 23-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (03/2018)
NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018.
In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations

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Reduction of late fee in case of delayed filing of FORM GSTR-5A
04/2018 Dated:- 23-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (04/2018)
NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018.
In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations

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Reduction of late fee in case of delayed filing of FORM GSTR-6
05/2018 Dated:- 23-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (05/2018)
NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018.
In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations

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Extension of date for filing the return in FORM GSTR-6
1-B/ 2018 Dated:- 23-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA), VANIJYA THERIGE
KARYALAYA, GANDHINAGAR, BENGALURU,
NO. KGST.CR.01/17-18 DATED: 23.01.2018.
NOTIFICATION (1-B/ 2018)
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax A

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Central Goods and Services Tax (Amendment) Rules, 2018
03/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
[Central Board of Excise and Customs]
Notification No. 3/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 52 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, –
(i) in rule 3, in sub-rule (3A), for the words “ninety days”, the words “one hundred and eighty days” shall be substituted;
(ii) with effect from 1st January, 2018, i

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of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.
(2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
(b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation:- For the purposes of this sub-rule, the expressions-
(a) “lottery run by State Governments” means a lottery not allowed to be sold in any State other than the organizing State;
(b) “lottery authorised by State Governments” means a lottery which is authorised to be sold in State(s) other than the organising State also; and
(c) “Organising State” has the same meaning as assigned to it in clause (f) of sub-ru

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represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and
(c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India.”;
(vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:-
(i) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor;
(ii) a consecutive serial number not exceed

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of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules.”;
(ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:-
“(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E) dated the 18th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of the Government of India,

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ods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”
(x) with effect from 23rd October, 2017, in rule 96,
(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be substituted;
(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export invoices in respect of export of goods” shall be substituted;
(c) in sub-rule (3), for the words “the system designated by the Customs shall process the claim for refund”, the words “the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods ” shall be substituted;
(d) for sub-rule (9), the following sub-rules shall be substituted, namely:-
“(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with

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India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79/2017-Customs Tax dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017.”;
(xi) with effect from 1st February, 2018, for rule 138, the following rule shall be substituted, namely:-
“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as m

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ended from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall

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, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third p

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n the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment:
Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordan

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been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-
Table
Sl. No.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km.
One day
2.
For every 100 km. or part thereof thereafter
One additional day:
Provided that th

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been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, air cargo co

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n of e-way bill may also be made available through SMS.
ANNEXURE
[(See rule 138 (14)]
S. No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
5.
Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
6.
Currency
7.
Used personal and household effects
8.
Coral, unworked (0508) and worked coral (9601)”;
(xii) with effect from 1st February, 2018, in rule 138A, in sub-rule (5), for the words “Notwithstanding anything contained”, the words “Notwithstanding anything contained in” shall be substituted;
(xiii) with effect from 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the words “carried out by any”, the words “carried out b

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and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export/ Endorsed invoice by SEZ
Integrated Tax
Cess
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (8+9+10-11)
No.
Date
Value
No.
Date
Taxable Value
Amt.
1
2
3
4
5
6
7
8
9
10
11
12
“;
(xv) with effect from 1st February, 2018, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely:-
“FORM GST EWB-01
(See rule 138)
E-Way Bill
E-Way Bill No. :
E-Way Bill date :
Generator :
Valid from :
Valid until :
PART-A
A.1
GSTIN of Supplier
A.2
GSTIN of Recipient
A.3
Place of Delivery
A.4
Document Number
A.5
Document Date
A.6
Value of Goods
A.7
HSN Code
A.8
Reason for Transportation
PART-B
B.1
Vehicle Number for Road
B.2
Tr

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Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund.
01/2018 Dated:- 23-1-2018 Integrated GST (IGST)
GST
IGST
IGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 01/2018 – Integrated Tax
New Delhi, the 23rd January, 2018
G.S.R. 60 (E).- In exercise of the powers conferred by section 4 of the Integrated Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “IGST Act”), on the recommendations of the Council, the Central Government hereby makes the following amendment in the notification of the Government of India in t

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Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund.
10/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 59 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “CGST Act”), on the recommendations of the Council, the Central Government hereby makes the following amendment in the notification of the Government of India

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Notifying common GST portal and e-way bill website.
09/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 9/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 58 (E).- In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2017 – Central Tax dated 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,

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ov.in” means the website managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013); and
(2) For the purposes of this notification, “www.ewaybillgst.gov.in” means the website managed by the National Informatics Centre, Ministry of Electronics & Information Technology, Government of India.
2. This notification shall be deemed to have come into force with effect from the 16th day of January, 2018.
[F. No.349/58/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Note:- The principal notification No.4/2017-Central Tax, dated the 19th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-se

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Extension of date for filing the return in FORM GSTR-6
08/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 19/2018 – Dated 28-03-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 8/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 57 (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Se

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Reduction of late fee in case of delayed filing of FORM GSTR-6
07/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 7/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 56 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act

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Reduction of late fee in case of delayed filing of FORM GSTR-5A
06/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Rescinded vide Notification No. 13/2018 – Dated 07-03-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 6/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 55 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017

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Reduction of late fee in case of delayed filing of FORM GSTR-5
05/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 5/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 54 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act

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Reduction / Waiver of late fee in case of delayed filing of FORM GSTR-1
04/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 4/2018-Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 53 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due da

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2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019.]
2[Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 3[17th January, 2020].
5[Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in co

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the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date, namely: –
TABLE
S. No.
Class of registered persons
Amount
(1)
(2)
(3)
1.
Registered persons who have nil outward supplies in the tax period
Two hundred and fifty Rupees
2.
Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1
One thousand rupees
3.
Registered persons having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1

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GST Refund
Query (Issue) Started By: – AnilKumar Vyas Dated:- 22-1-2018 Last Reply Date:- 31-1-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
We are manufacturer and exporter of taxable supply. We are exporting goods on payment of IGST.
Each month increasing GST ITC due to following reasons:
> We are paying GST 28% on inward supply and charging 18% on outward supply.
> Procurement of Plant and Machineries.
All of you request to suggest how can we get refund o

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Trying to bring petrol, diesel under GST: Pradhan
GST
Dated:- 22-1-2018

Ujjain/ Indore, Jan 21 (PTI) Union Oil Minister Dharmendra Pradhan today said his Ministry is trying to bring petrol and diesel under the purview of the Goods and Services Tax (GST).
"We are trying that petrol, diesel and kerosene should also come under the ambit of GST. We are hopeful that the GST Council will agree to it shortly," the Petroleum and Natural Gas Minister told reporters in Ujjain.
Responding to a query, the minister said the spike in petrol rates in the international market has impacted the cost of the fuel in India.
"Besides, the state governments too levy cess on petrol," he said.
The Congress had demanded that pet

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Rejected Goods by Customers
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 22-1-2018 Last Reply Date:- 22-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
We had supplied goods in June-17 charging excise duty & CST .
Now customer want to return the same as rejected and to be cleared under delivery challon.
While raising credit note to customer we have to charge them only basic value of the Goods .
Since Excise duty and Central Sales Tax already paid to the government we cannot reverse the same through credit note.
Is there any provision can customer get refund of the excise duty (Not claim input tax credit by customer) and Central Sales Tax.
Reply By MUKUND THAKKAR:
The Reply:
No refund provision in excise

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KGST Act, 2017 – Electronic System to approve enrolment of Goods and Services Tax Practitioners.
14/2017-18 Dated:- 22-1-2018 Karnataka SGST
GST – States
GOVERNMENT OF KARNATAKA
COMMERCIAL TAXES DEPARTMENT
No. Adcom (R & R)/STP/CR-13/17-18
Office of the
Commissioner of Commercial Taxes,
Vanijya Therige Karyalaya, Kalidasa Marg,
Gandhinagar, Bengaluru – 560009.
Date: 22.01.2018
COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. 14/2017-18.
Subject: KGST ACT, 2017 -Electronic system to approve enrolment of Goods and Services Tax Practitioners – Reg.
(1) With the introduction of Goods and Services Tax Act, 2017 in the country, the nature and scope of the tax practitioners is redefined and enlarged to the extent of filing of online statements, returns, uploading of tax invoices, seeking amendments, payments and refunds on behalf of the taxable persons who authorise the tax practitioner. The scope of geographical jurisdiction and functional jurisdiction is also enlarged due to

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e a GSTP online and also the latter to accept online only.
(3) The provisions of section 48 of the KGST Act, 2017 and Rules 83 and 84 of the KGST Rules 2017 envisages that every prescribed eligible applicant shall apply online, in FORM GST PCT-01, in the Common Portal – www.gst.gov.in for enrolment as Goods and Service Tax Practitioner.
(4) Commercial Taxes Department, Karnataka with its robust and stable IT infrastructure has opted to be a Model-1 State wherein the back-end processes for tax administration are required to be designed and developed by department. The Additional Commissioner of Commercial Taxes (Revision and Recovery) has been authorised under the Karnataka Goods and Services Act, 2017 as the Authorised Officer an authority to issue Enrolment Certificate as per the notification No. KGST.CR.45/17-18 dated 17.08.2017.
(5) Accordingly, an online system of flow of application from the Authorised Officer to respective JCCT-DGSTO to LGSTOs / SGSTOs and back to the Authoris

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the authorised officer either accepts or rejects the application online in www.gst.kar.nic.in/gstpro.
(6) The flow chart, detailed procedure backend process chart and verification report are prepared based on which NIC has developed online backend process system which is tested and is put in place and is attached herewith.
(7) It is hereby directed to the concerned officers to communicate to all the associations of the tax practitioners and their fraternity in the state for the purpose of smooth functioning of the module.
(8) Further, any difficulties in implementation of the above instructions may please be brought to the notice of the Authorised Officer i.e. the Additional Commissioner of Commercial Taxes (Revision & Recovery), Office of the Commissioner of Commercial Taxes (Karnataka), I Floor, Kalidasa Marg, Gandhinagar, Bengaluru – 560009 either through written communication or through email to addcom.randr@gmail.com so as to further improve the back-end process module.
(SRIKA

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umbrella of GST. Because of this, the
validity of Sales Tax Practitioners enrolled under the previous Karnataka Value Added Tax
Act, 2003, hitherto, has lost its relevance under the GST Act.
(2) The present GST Act, 2017 enables the newly enrolled practitioners to practice in any part of
the country before any of the GST authority, irrespective of the fact that the applicant is
enrolled under the State/Union Territory jurisdiction or Central jurisdiction. Any person
enrolled under the GST Act, 2017 as Goods and Services Tax Practitioner (hereinafter
referred in short as GSTP) residing in the state of Karnataka and enrolled under Karnataka
state authority can represent any other taxable person of any other state before the GST
authorities of the respective states. Thus, the GSTP enrolment made in any one state or UT or
Page 1 of 3
Centre becomes Pan India enrolment. The act also mandates the taxable person to authorise a
GSTP online and also the latter to accept online only.
(3) The pro

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the Authorised Officer shall be
forwarded to the respective JCCT-DGSTO who in turn conduct verification of the
documents. The JCCT-DGSTO after receipt of application in his login, issues an
endorsement, electronically, informing the applicant to appear before him within seven days
from the date of issue of endorsement, in his office for verification of the originals. Upon,
verification of the documents, the JCCT-DGSTO uploads the verification report along with
his recommendations and then forward to the authorised officer for final approval or
rejection. In case, the JCCT-DGSTO is of the opinion that the professional address of the
applicant need to be verified, he may forward the application to the concerned jurisdictional
ACCT-LGSTO or CTO-SGSTO, who in turn submits his field report online, after
conducting verification of the place of profession. After the receipt of the verification report
from the JCCT-DGSTO, the authorised officer either accepts or rejects the application
online

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a),
All the officers of the Commercial Taxes Department
Bengaluru
3
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
FLOW CHART SHOWING THE PROCEDURE FOR APPLICATION, VERIFICATION AND ENROLMENT OF GSTP FROM
CENTRAL PORTAL www.gst.gov.in TO STATE PORTAL www.gst.kar.nic.in/gstpro
A) ENROLMENT PROCEDURE FOR GST PRACTITIONERS AT BACK END OPERATION
FRONT END OPERATION – CENTRAL PORTAL WWW.GST.GOV.IN
(1) ELIGIBLE APPLICANTS AS
PRESCRIBED IN RULE 83(1)(a), (b) &
(c) LOG IN
BACKEND OPERATION – NIC PORTAL WWW.GST.KAR.NIC.IN
(6A) LVO for
Address
Verification, IF
NECESSARY
(2)
(4)
www.gst.gov.in
(3) APPLICANTS
SUBMIT FORM GST
PCT 01
www.gst.kar.nic.
in/gstpro
(5) AUTHORISED
OFFICER
(15) APPLICANT CAN LOG
IN AND DOWN LOAD THE
CERTIFICATE IN FORM
GST PCT 02
GSTP-CIRCULAR CUM USER MANUAL
14)
www.gst.gov.in
(6) JCCT DGSTO, CTD (K)
VERIFICATION OF
CREDENTIALS AND REPORT
BACK TO ADCOM (R&R)
(7
(12) APPROVE
(11) YES
(8) ATHORISED
OFFICER
(10) REJECT
(9)
NO
(13) www.gst.kar.ni

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agar, Bengaluru, is the
duly Authorised Officer, as per the notification No. KGST.CR.45/17-18 dated
17.08.2017.
(e) The Authorised Officer shall cause verification of the information such as identity proof,
primary address and qualification proof and any other, furnished by the applicants in
their applications, through the jurisdictional Divisional Joint Commissioner of
Commercial Taxes (hereinafter referred as JCCT-DGSTO).
(f) The JCCT-DGSTO, on receipt of the application from the Authorised Officer, shall issue
an Endorsement, electronically through email, to the applicant calling him to appear in
his office within seven days from the date of the mail sent, for verification of the
documents uploaded in the Common Portal with that of the originals to ascertain the
genuineness of the same.
The Jurisdictional JCCT may further, if in his opinion feels if it necessary to do so,
can cause, verification of the professional address furnished by the applicant, by
forwarding the application to

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n.
(j) On receipt of the verification report and recommendations from the JCCT-DGSTO, the
Authorised Officer may approve or reject the application, as the case may be, through
his/her Digital Signature Certificate (DSC).
(k) On the action taken by the Authorised Officer in the www.gst.kar.nic.in/gstpro, the result
is forwarded to the Common Portal www.gst.gov.in and then the applicant is intimated
through both SMS (Short Message Service) to his mobile number and also to his email
ID furnished at the time of applying.
(1) In case of successful enrolment, the applicant can download the enrolment certificate in
Form GST-PCT-02 with temporary password given therein from the common portal
www.gst.gov.in
(m) In all those cases, where Enrolment Certificate in Form GST PCT 02 is issued to the
GSTP, he shall remain enrolled until he passes such examination conducted at such
periods and by such authority as may be notified by the Commissioner on the
recommendations of the Council.
(n) Provided f

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Processing System
Tax Practioner
New Case From GSTIN(12)
Reply/Received From JCCT(1)
Approved (1)
Pending With JCCT(8)
stion Type
Name
Days Left For
Current Status
Approval
AA2906170727951
Tax Practitioner
HASANA NARAYANA NAGARAJA
18
New Application Assigned to Adcom (R & R)
AA2907170821478
AA290717082619G
Tax Practitioner
Sabareesan Sarangapani Venkatesh
18
New Application Assigned to Adcom (R & R)
Tax Practitioner
AMBRESH
18
New Application Assigned to Adcom (R&R)
AA290717076936C
Tax Practitioner
VIPUL NARENDRA LUTHIA
18
New Application Assigned to Adcom (R&R)
AA290717077074T
Tax Practitioner
VINAYAK HEGDE
18
New Application Assigned to Adcom (R&R)
AA2906170728910
Tax Practitioner
MADHUSUDAN WUNTKAL
18
New Application Assigned to Adcom (R&R)
AA290717079544K
Tax Practitioner
GHANALINGAMURTHY KATTIMATH
18
New Application Assigned to Adcom (R & R)
AA290717083531V
Tax Practitioner
NAGASUNDARA BHAGYA JYOTHI
18
New Application Assigned to Adcom (R&R)
AA290617072831U
AA290617072879A
Tax Pr

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018 05:07 PM New
Action By Name / Post
New Application Recd. from GSTN
GSTP-CIRCULAR CUM USER MANUAL
Submitted on: 06/11/2017
Powered By CTD,Karnataka and NIC, Bengaluru
Page 4 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
SAMPLE APPLICATION FORM
Name: HASANA
ARN
Submitted
NARAYANA
Type: RTTR1
No.: AA2906170727951
on: 06/11/2017
NAGARAJA
Application Log Action
Sl. No
Field Name
Value
1
Applicant Details
(i)
Name
Documents Status No. of
Queries
Raised
HASANA
NARAYANA
NAGARAJA
1. View
Document
(ii)
Father Name
HS Narayana
(iii)
Gender
(iv)
Date of Birth
M
09/07/1963
(v)
Mobile
9448684471
(vi)
Aadhaar Number
859398956453
(vii)
PAN
ACDPN6804A
(viii)
Telephone Number
080 26767991
(ix)
Applicant Email
nagaraja@v-
fms.com
2
Primary Address
GSTP-CIRCULAR CUM USER MANUAL
Page 5 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
(i)
Address
3
Enrolment
1/A 1st Floor, 7th
1. View
Document
Main, 9th Cross, N
R Colony
Bengaluru –

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ocument
–
GSTP CIRCULAR CUM USER MANUAL
Page 7 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
(iv)
(v)
Date of Enrolment of
Membership
Membership Valid Up
to
4.5
Lawyer at Bar Council
(i)
Bar Council Name
(ii)
Enrolment Number as
given by Bar Council
(iii)
Date of Enrolment
(iv)
Enrolment valid up to
5
Declaration Details
0
Applicant Name
HASANA
NARAYANA
NAGARAJA
(ii)
PAN (Declaration
Details)
ACDPN6804A
(iii)
Declaration Date
(iv)
Sign Type
(v)
Place
EVC
Bengaluru
GSTP-CIRCULAR CUM USER MANUAL
Page 8 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
➤ ACTION – FORWARD TO OFFICER (JCCT-DGSTO).
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GST Menu
gst.kar.nic.in/gstpro/Registration/Process Flow.aspx?applno-AA2906170727951&applty=RTTR1&design=12&presentstatus=NEW&reg_type_desc=Tax+Practitioner&d..
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From JCCT(1)
Approved(1)
Pending With JCCT(18)
Registration
Туре
Name
Days Left
Current Status
For
Approval
Sabareesan Sarangapani Venkatesh
口
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AA290717082147B Tax Practitioner
AA290717082619G Tax Practitioner
AA2906170731119 Tax Practitioner
AA290717076936C Tax Practitioner
AMBRESH
Ganesha Manju
18
Application Assigned For Verification to JCCT, DVO-1, B'lore
18
12
Application Assigned For Verification JCCT, DVO, Gulbarga.
Application Assigned For Verification to JCCT(A), DVO, Mysore.
VIPUL NARENDRA LUTHIA
18
Application Assigned For Verification to JCCT, DVO DHARWAD
AA290717077074T Tax Practitioner
AA2906170728910 Tax Practitioner
AA290717005598P Tax Practitioner
MADHUSUDAN WUNTKAL
AA290118009081K Tax Practitioner
VINAYAK HEGDE
18
Application Assigned For Verification to JCCT, DVO-02, B'lore
18
Application Assigned For Verification to JCCT, DVO, Gulbarga.
AA2906170731127 Tax Practitioner
AA290717079544K Tax

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view.aspx?catg=NEWREG&status=NEW
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Ver 1.0 072017
GSTPro – GST Processing System
Assigned(16)
ARN
Reply/Received
Registration Type
Name
Pending With ACCT/CTO(1)
Endorsement Issued(0)
Days Left For
Approval
Current Status
AA290917094415K Tax Practitioner
AA290717128285U Tax Practitioner
AA290617072765L Tax Practitioner
AA2911170421496 Tax Practitioner
AA2907171121557 Tax Practitioner
AA290817014689) Tax Practitioner
AA291117026392B Tax Practitioner
AA290717111006D Tax Practitioner
AA2910170066559 Tax Practitioner
AA290717159745H Tax Practitioner
Gulapura Anjinappa Ganganjinamurthy
PRAMODINI KULKARNI
TEJESHA BENNEGERE MARULASIDDAIAH
THIPPUR LAKSHMANA RAKESH
RAJEEV HEGDE
20
Application Assigned For Verification to JCCT, DVO-6, B'lore.
20
Application Assig

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lication Assigned For Verification to JCCT, DVO-6, B'lore.
QâÅ“°
Powered By CTD Karnataka and NC, Bengalur
–
through mail for
➤ ACTIVITY 1: MAIL ENDORSEMENT TO APPLICANT
verification of documents. Cross-verify the same and upload the Verification Report
under Action > Reply to Officer.
Addcom 0
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0
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M GSTP-DRAFT CIRCULAR X
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ARN No.: AA2907171121557
Name: HEMANTH NELAMANGALA Type: RTTR1
PRABHAKARA
Submitted on: 06/11/2017
Ver 1.0 072017
Application
Log
Email Address
Email Body
Office
W
GSTP-CIRCULAR CUM USER MANUAL
Action
ENDORSEMENT TO APLLICANT

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egistration/Process Flow.aspx?applno-AA2907170050955&applty=RTTR1&design=11&presentstatus=FWD &reg_type_desc=Tax+Practitioner&dayselapsed=12 QâÅ“°
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1
16:12
20-01-2018
VERIFICATION REPORT OF THE ORIGINAL DOCUMENTS
JCCT-DGSTO
Verification of credentials by the Joint Commissioner of Commercial Taxes –
Divisional Goods and Services Tax Office.
1 O/o the DGSTO
2
Date of Verification
3
Name of the applicant appeared
Documents Verified
TICK
REMARKS
4 Address of principle place of business
YES/NO
5
Address of the residence
YES/NO
6 Education qualification records
YES/NO
7
Service records
YES/NO
8 Previous STP or TRP certificates
9 Professional records
10 In case of partnership firm, partners details such
as names, PAN, Aadhar, Mobile Number, Email
Address and address
YES/NO
YES/NO
YES/NO
GSTP-CIRCULAR CUM USER MANUAL

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AA2907171121557
Type: RTTR1
PRABHAKARA
Application
Application Action
Log
Action
SUBMIT TO OFFICER
Forward To
Adcom (R&R)( SSD3009)
Field Report
SINO. ViewFiles Delete
1
O
2
Remarks
Verification of documents done. The application
may be approved.
Endorsement
Submitted on: 06/11/2017
Choose File No file chosen
Upload
Send
arn
filename
uploadded by exten
AA2907171121557 Trp_offr22-01-20180000002244924_MJN2205.pdf MJN2205
PDF
AA2907171121557 Trp_offr22-01-20180000002244410_MJN2205.jpg MJN2205
JPG
Powered By CTD,Kamataka and NIC, Bengaluru
GSTP-CIRCULAR CUM USER MANUAL
Page 12 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
ACTIVITY 2:
–
FORWARD APPLICATION TO LGSTO/SGSTO for
verification of the address of the profession furnished.
NIC GST Menu
← →
Apps
NIC GST Menu
0 gst.kar.nic.in/gstpro/Registration/Process Flow.aspx?applno=AA2907170050955&appity=RTTR1&design=11&presentstatus=FWD &reg_type_desc=Tax+Practitioner&dayselapsed=12
-[NIC-VATSof

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-VATSoft]- 2 HRMS-Login -[NIC-VATSoft] -[NIC-VATSoft] -[NIC-VATSoft] -[NIC-VATSoft] -[NIC-VATSoft]- 292913 -[NIC-VATSoft]- 10
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Select Registration Type
GSTPro-GST Processing System
Tax Practioner
Ver 1.00172017
Assigned
Reply/Received
ARN
Registration Type
AA2907170050955
W
Tax Practitioner
GSTP-CIRCULAR CUM USER MANUAL
Pending With ACCT/CTO(1)
Endorsement Issued(0)
Name
Days Left For
Approval
Current Status
Keerthi Raj
12
Application Assigned For Verification to CTO, LVO-050A
NIC Bengaluru
15:24
20-01-2018
Page 13 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
3) STAGE III – AT THE LEVEL OF ACCT-LGSTO / CTO-SGSTO.
➤ LOG IN – HOME SCREEN OF ACCT
NEC GST Menu
Ver 1.0072017
gst.kar.nic.in/gstpro/Registration/Reg_List_view.aspx?catg-NEWREG&status

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ed in above, submit to the JCCT with remarks, if
any,
GSTP-CIRCULAR CUM USER MANUAL
Page 14 of 18
4)
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
SUBMIT REPLY TO JCCT
GST Menu
C
gst.kar.nic.in/gstpro/Registration/Process Flow.aspx?applno-AA2911170421496&appity=RTTR1&design=7&presentstatus=FWD&reg_type_desc=Tax+Practitioner&da… Q☆
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GSTPro-GST Processing System
Ver 1.0 072017
Name: THIPPUR LAKSHMANA
ARN No.: AA2911170421496
Type: RTTR1
RAKESH
Application
Application Action
Log
Action
SEND REPLY
Forward To
JCCT, DVO-6, B'lore. (MJN2205)
Field verification
done and report is enclosed.
Remarks
Submitted on: 27/11/2017
Field Report
Enclosed
Choose File 2A GSTP FLOW CHART.xlsx
Upload
SINO. ViewFiles Delete
arn
10
2
3
Send
filename
uploadded by exten
AA2911

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C
na and NIC S
GSTP-CIRCULAR CUM USER MANUAL
Page 15 of 18
5)
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
SUBMIT TO OFFICER: The JCCT-DGSTO, on receipt of the Field Report from the
concerned ACCT-LGSTO/CTO-SGSTO, shall update his Verification Report of the
documents and Forward to Officer as demonstrated in para 9 above, with his remarks.
NEC GST Menu
gst.kar.nic.in/gstpro/Registration/Process Flow.aspx?applno-AA2911170421496&appity-RTTR1&design=11&presentstatus=RSP&reg_type_desc=Tax+Practitioner&da… QâÅ“°
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GSTPro-GST Processing System
C
A
Ver 1.0 072017
ARN No.: AA2911170421496
Name: THIPPUR LAKSHMANA
RAKESH
Type: RTTR1
Endorsement
Application
Log
Action
Application Action
SUBMIT TO OFFICER
Forward To
Remarks
Adcom (R&RX SSD3

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Registration/Reg_List_view.aspx?catg-NEWREG&status=NEW
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GSTPro – GST Processing System
Select Registration Type
New Case From GSTIN(757)
Tax Practioner
Approved (1)
Name
Days Left For
Approval
Pending With JCCT(163)
Current Status
10
Final verification done by JCCT. DVO-1. B'lore
20
Final verification done by JCCT. DVO-6. Blore.
20
Final verification done by JCCT. DVO-6. Blore,
ARN
Registration Type
AA2906170732224
Tax Practitioner
RAJENDRA SEERVI
AA2907171027028
Tax Practitioner
PRASANNA KUMAR THIRTHAHALLI
AA290717081740U
Tax Practitioner
KRISHNA KUMAR
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and NC
GSTP-CIRCULAR CUM USER MANUAL
Page 16 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
➤ LOG SHEET OF THE AUTHORISED OFFICER

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APPLICANT AND SUBMIT REPORT
WITH IN SEVEN DAYS.
verification done and report enclosed
Verification report submitted. Enrolment
may be issued.
Action By Name / Post
Adcom (R & R)->JCCT, DVO-6, B'lore.
JCCT, DVO-6, B'lore.>ACCT, LVO-075
ACCT, LVO-075->JCCT, DVO-6, Blore.
JCCT, DVO-6, B'lore.>Adcom (R&R)
D
Powered By CTD Karnataka and NIC, Bengaluru
0
➤ APPROVE / REJECT
Once, Verification Report and Field Report (Visible reports), Action > APPROVE or
REJECT using DSC.
NIC GST Menu
gst.kar.nic.in/gstpro/Registration/Process Flow.aspx?applno-AA290717081740U&applty=RTTR1&design=12&presentstatus=SBM&reg_type_desc=Tax+Practitioner&d…
←
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GSTPro-GST Processing System
Ver 1.0 072017
ARN No.: AA290717081740U
Name: KRISHNA KUMAR
Type: RTTR1
Application
Log
Application Action
A

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1 of 744
e
âËœ
Jan 12 (8 days ago)
– Forwarded message-…..
From:
Date: Jan 12, 2018 5:30 PM
Subject: Intimation of allocation of GST Practitioner ID Application for Enrolment as Goods and Services Tax Practitioner & GST PCT-01
To:
Cc:
Dear Sir/Madam,
seetharamaiah nagaraju,
☆
This mail is in reference to the Application for Enrolment as Goods and Services Tax Practitioner & GST PCT-01 filed by you vide Application Reference Number (ARN)
AA2907170013078 dated 2018-01-12 17:30:06.744.
Form is approved and Enrolment Certificate is issued. You can View/Download/ Print the Registration Certificate on the GST Portal.
Your GST Practitioner ID is 291800000226GPM
Your login credentials are as under:
UserName – 291800000226GPM
Password – 3343e1c88c
You can login to your account using the above mentioned login credentials. It is advised to change the password immediately after first login. Please login with above
credentials on www.gst.gov.in for further details.
Note: Please do not

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