Goods and Services Tax

Para 6 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 6 – 6 Processing of Return: After the GST Return has been uploaded onto the GST Common Portal, the Portal will undertake the following activities: (i) Acknowledge the receipt of the return filed by the taxpayer after conducting required validations. (ii) Acknowledgement number would be issued as per procedure detailed in Para 3. 9 above. (iii) Once a return is acknowledged, forward that GST Return to tax authorities of Central and appropriate State Govt. through the established IT interface. (iv) The ITC claim will be confirmed to purchasing taxpayer in case of matched invoices after 20th of the

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Para 5 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 5 – 5 Annual Return (GSTR-8): 5.1 All the Normal taxpayers would be required to submit Annual Return. This return to be filed annually is intended to provide 360 degree view about the activities of the taxpayer. This statement would provide a reconciliation of the returns with the audited financial statements of the taxpayer. 5.2 This return is a detailed return and captures the details of all the income and expenditure of the taxpayer and regroups them in accordance with the monthly returns filed by the taxpayer. This return also provides for the reconciliation of the monthly tax payments and w

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Para 4 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 4 – 4 Return for Casual/Non-Resident Taxpayers: Casual/Non-Resident Taxpayers should file GSTR-1, GSTR-2 and GSTR-3 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case registration period is for more than one month, monthly return(s) would be filed and thereafter ret

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Para 3.13 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.13 – 3.13 Non-filing, late-filing and short-filing of return A. Non-Filers & Late-Filers In case of failure by the taxpayer to submit periodic returns, a defaulter list will be generated by the IT system by comparing the return filers with the registrant database. Such defaulter list will be provided to the respective GST Authorities for necessary enforcement and follow up action. GST Common Portal can auto generate and send the notice to all non-filers (being done by many State VAT authorities) in the form of email and SMS. Jurisdictional tax authorities can get the same printed and di

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Para 3.12 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.12 – 3.12 Revision of Return 3.12.1 There would be no revision of returns. 3.12.2 All unreported invoices of previous tax period would be reflected in the return for the month in which they are proposed to be included. The interest, if applicable will be auto populated. 3.12.3 All under-reported invoice and ITC revision will have to be corrected

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Para 3.11 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.11 – 3.11 Where will the taxpayer file Return? 3.11.1 A registered Tax Payer shall file GST Return at GST Common Portal either: (i) by himself logging on to the GST Common Portal using his own user ID and password; (ii) Through his authorized representative using the user Id and password (allotted to the authorized representative by the tax authorities), as chosen at the time of registration, logging on to the GST Common Portal. The filing may be done either directly or by using Applications developed by accounting companies / IT companies which will interact with GST System using APIs or through Facilitation Center (FC). 3.11.2 At the time of registration, every taxpayer has to enroll with GST Common Portal (GSTN). A unique User-ID and Password will be generated and intimated to the taxpayer. This User-ID and Password shall be used by

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o do so at the portal; (v) The system will generate an email and SMS having basic data of return and send the same to the taxpayer; (vi) The taxpayer can accept the correctness of the return and submit the same by just clicking on the link provided in the e-mail. In case he does not respond to the e-mail, return will be considered as not submitted; (vii) In case taxpayer wants to respond to the SMS, he may do so by replying YES and mention the OTP sent alongwith the SMS. In case he does not respond to the SMS, return will be considered as not submitted; (viii) This mechanism may be provided in the GST law and the TRPs would have to be approved by the tax administration and allotted a Unique ID and will also be provided appropriate training by them. 3.11.3 The return can also be submitted by the taxpayer through any Facilitation Center (FC) approved by the Tax authorities and selected by the taxpayer at GST System. The taxpayer shall make available the requisite documents to the facilit

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he electronic form to be used for filing the return. The form can be downloaded, filled and then uploaded using approved e-tools. 3.11.6 The portal will provide a form generation utility which can be downloaded by the taxpayer for preparation of the return offline and for conducting the preliminary arithmetic checks before return is uploaded on the portal using APIs. 3.11.7 Along with the return, taxpayer is not required to submit any other document. The documents as required for scrutiny or audit shall be made available by the taxpayer to the audit party deputed by the CBEC /State tax authorities/CAG. 3.11.8 The Common Portal will maintain and display the ledger of the Tax Payer providing information about the tax deposited, input tax credit availed/taken, input tax credit utilized, tax liability created, balance ITC carried forward, tax payments made by debiting the ledgers under respective major tax heads, refund granted and balance in respective cash ledger and credit ledger carrie

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Para 3.10 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.10 – 3.10 Contents of Invoice level information: 3.10.1. The following invoice level information would be captured in the return: 1. Invoices pertaining to B2B transactions (Intra-State, Inter-State and supplies to UN organizations/embassies) [both for supply and purchase transactions]: (i) Goods and Services Tax Identification Number (GSTIN)/Unique ID issued to UN organizations/Embassies (ii) Invoice Number, Date and value (iii) HSN code for each item line (for Goods)/ Accounting code for each item line (for services) (iv) Taxable Value (v) Tax Rate (CGST & SGST or IGST and/ or Additional Tax) (vi) Tax Amounts (CGST & SGST or IGST and / or Additional Tax) (vii) Place of Supply (State) (viii) For Capital Goods, there will be separate column in the Table of the return for ease of tracking of credit due and availed over the perio

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fferent than S. No. (vi) above B. For invoices whose taxable value is upto ₹ 2.5 lakhs, only aggregated taxable value of all such invoices will be submitted, state-wise and tax rate-wise. (GST Law may provide for mandatory mention of address of the buyer in every invoice whose taxable value is more than ₹ 50000/-) 3. Invoices pertaining to B2C transactions (Intra-State B2C supplies) [only supply transactions]: For intra-state B2C supplies, aggregated taxable value of all such invoices will be submitted tax rate-wise. 4. Invoice pertaining to Export and deemed export supply [only supply transactions]: (i) Invoice Number, Date and value (ii) 8-digit HSN Code for goods/ Accounting Code of Services for each line item ( as HSN Code / Accounting code is mandatory in case of exports) (iii) Taxable Value (iv) Tax Rate (v) Tax Amounts (IGST, CGST & SGST) (in case exports on payment of GST). (vi) Shipping Bill/ Bill of Export Number 5. Invoices pertaining to exempted including Ni

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Tax Rate and Tax Amount (CGST & SGST or IGST and Additional Tax) ( that is being modified ) The credit/debit note will be reflected in the monthly return in which such notes have been issued. GST Law may provide the time period within which sales return can be made and the date (invoice date or date of receipt by the buyer) from which such time period is to be calculated. 8. Post sales discount: GST Law may provide what constitutes a sale price especially with respect to post sales discount. The Law may also contain suitable provisions about admissibility or otherwise of post supply discounts. The adjustments for post sales discount will be completed before filing of annual return. The credit/debit note will be reflected in the monthly return in which the said adjustment is made. 9. Advances received against a supply to be made in future: GST law may provide for Point of Taxation Rules which will determine the point at which the taxes would be paid by the taxable person. So, accor

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Para 3.09 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.09 – 3.9 Acknowledgement: 3.9.1 On submission of return, an Acknowledgement Number will be generated. In case of submission of a return which has been prepared by using offline tools, acknowledgement of submission will take some time as GSTN System will need to first verify details like the carry forward cash as per personal ledger, ITC, tax pay

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Para 3.08 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.08 – 3.8 Steps for Return Filing: Step1: The taxpayer will upload the final GSTR-1 return form either directly through data entry at the GST Common Portal or by uploading the file containing the said GSTR-1 return form through Apps by10thday of month succeeding the month during which supplies has been made. The increase / decrease (in supply invoices) would be allowed, only on the basis of the details uploaded by the counter-party purchaser in GSTR-2, upto 17th day of the month. (i.e. within a period of 7 days). In other words, the supplier would not be allowed to include any missing invoic

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ble to add additional purchase invoice details in his GSTR-2 which have not been uploaded by counter-party taxpayer (supplier) as described in Step 1 and 2 above, provided he is in possession of valid invoice issued by counter-party taxpayer and he has actually received such supplies. Step 5:Taxpayers will have the option to do reconciliation of inward supplies with counter-party taxpayers (suppliers) during the next 7 days by following up with their counter-party taxpayers for any missing supply invoices in the GSTR-1 of the counter-party taxpayers, and prompt them to accept the same as uploaded by the purchasing taxpayer. All the invoices would be auto-populated in the ITC ledger of taxpayer. The taxpayer would, however, indicate the elig

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Para 3.07 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.07 – 3.7 Components of a valid TDS Return (GSTR-7): 3.7.1 This return would capture the following information: 1. Basic details of the Taxpayer i.e. Name along with GSTIN 2. Period to which the Return pertains 3. Details of GSTIN of the Supplier along with the invoices against which the Tax has been deducted. This will also contain the details o

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Para 3.06 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.06 – 3.6 Components of a valid ISD Return (GSTR-6): 3.6.1 This return form would capture the following information: 1. Basic details of the Taxpayer i.e. Name along with GSTIN 2. Period to which the Return pertains 3. Final invoice-level inward supply information pertaining to the tax period separately for goods and services on which the ITC is

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Para 3.05 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.05 – 3.5 Non-Resident Foreign Taxpayers (GSTR-5): 3.5.1 Non-Resident foreign taxpayers would be required to file GSTR-5 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case registration period is for more than one month, monthly return(s) would be filed and there

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Para 3.04 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.04 – 3.4 Quarterly Return for compounding Taxpayers (GSTR-4): 3.4.1 After crossing the threshold exemption limit, the taxpayers may opt for compounding scheme wherein they would be required to pay taxes at fixed rate without any ITC facilities. Such taxpayers would be required to file a simplified quarterly return (GSTR-4) as per the format pres

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Para 3.03 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.03 – 3.3. Components of valid GST Return (GSTR-3): 3.3.1 The GST Monthly Return form would capture the following information: 1. Basic details of the Taxpayer i.e. Name and Address along with GSTIN 2. Period to which the Return pertains 3. Turnover Details including Gross Turnover, Export Turnover, Exempted Domestic Turnover, Nil Rated Domestic Turnover, Non GST Turnover and Net Taxable Turnover 4. Final aggregate level outward and inward supply information. These details will be auto populated from GSTR-1 and GSTR-2. 5. There will be separate tables for calculating tax amounts on outward and inward supplies based on the information contained in various tables in the GSTR-3 return. 6. There will be a separate table for capturing the TDS credit received and which has been credited to his cash ledger (the deductee). 7. Tax liability unde

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rious tax heads of CGST, SGST, IGST and Additional Tax separately would be populated from the debit entry in Credit/Cash ledger. GST Law may have provision for maintaining four head wise account for CGST, SGST, IGST and Additional tax and at associated minor heads for interest, penalty, fee and others. Excess payment, if any, will be carried forward to the next return period. The taxpayer will have the option of claiming refund of excess payment through the return for which appropriate field will be provided in the return form. The return form would display all bank account numbers mentioned in the registration, out of which one will be selected by the taxpayer to which the refund will be credited. 14. Details of other payments – Interest/Penalties/Fee/Others, etc. This will be auto populated from the Debit entry in Cash ledger irrespective of mode of filing i.e. online / offline utility. 15. Details of ITC balance (CGST, SGST and IGST) at the end of the tax period will be auto-populat

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by the taxpayer in the annual return. (GST Law may contain appropriate provision in this regard). The format of the annual return would have a suitable field for this purpose. 3.3.2 The return (GSTR-3) would be entirely auto- populated through GSTR-1 (of counterparty suppliers), own GSTR-2, ISD return (GSTR-6) (of Input Service Distributor), TDS return (GSTR-7) (of counterparty deductor), own ITC Ledger, own cash ledger, own Tax Liability ledger. However, the taxpayer may fill the missing details to begin with. 3.3.3 The return would be permitted to be filed both on online and offline mode. In case of offline mode, payment by debit to cash / ITC ledger can be done at an earlier date also and such debit entry number would be verified at the time of uploading of the return. In online mode, both debiting and filing can be done simultaneously. 3.3.4 The return would be filed by 20th of the succeeding month. Late filing would be permitted on payment of late fees only. – Statutory Provision

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Para 3.02 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.02 – 3.2. Components of valid GST Return for Inward Supplies received by the Taxpayer (GSTR-2): 3.2.1 This return form would capture the following information: 1. Basic details of the Taxpayer i.e. Name along with GSTIN 2. Period to which the Return pertains 3. Final invoice-level inward supply information pertaining to the tax period for goods and services separately 4. The information submitted in GSTR-1 by the Counterparty Supplier of the taxpayer will be auto populated in the concerned tables of GSTR-2. The same may be modified i.e. added or deleted by the Taxpayer while filing the GSTR

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which partial credit has been availed earlier. 8. In respect of capital goods, there will be a field to capture appropriate information regarding availment of ITC over a period (to be prescribed in GST Law in terms of duration and number of installments) from the date of accountal of capital goods in the taxpayer s books of accounts. [GST Law may provide that Input credit pertaining to Capital Goods will be allowed to be availed over a period of 2 years in two equal installments] 9. In respect of inputs, there can be two situations. If inputs are received in one lot, the ITC will be given in the return period in which the purchase is recorded in the books of accounts. In case inputs covered under one invoice are received in more than one i

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. The time period for correcting these errors will be provided in the GST Law. 12. There will be a separate table for submitting details in relation to NIL rated, Exempted and Non GST inward Supplies ( Both Inter-State and Intra-State) including those received from compounding taxpayers and unregistered dealers. 13. There will be a separate table for the ISD credit received by the taxpayer. 14. There would be a separate table for TDS Credit received by the taxpayer. 3.2.2 Auto Population in this return from GSTR-1 will be done on or after 11th of the succeeding month. Addition or Deletion of the invoice by the taxpayer will be permitted between 12th and 15th of the succeeding month. Adjustments would be permitted on 16th and 17th of the suc

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Para 3.01 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.01 – 3.1. Components of valid GST Return for Outward Supplies made by the Taxpayer (GSTR-1): 3.1.1 This return form would capture the following information: 1. Basic details of the Taxpayer i.e. Name along with GSTIN 2. Period to which the Return pertains 3. Gross Turnover of the Taxpayer in the previous Financial Year. This information would be submitted by the taxpayers only in the first year and will be auto-populated in subsequent years. 4. Final invoice-level supply information pertaining to the tax period separately for goods and services: (i) For all B2B supplies (whether inter-state or intra-state), invoice level specified details will be uploaded. (ii) For all inter-state B2C supplies (including to non-registered Government entities, Consumer / person dealing in exempted / NIL rated / non GST goods or services), the suppliers

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with certain modifications. The details proposed by this Committee are as follows:- a) HSN code (4-digit) for Goods and Accounting Codes for Services will be mandatory initially for all taxpayers with turnover in the preceding financial year above ₹ 5 Crore (For the first year of operations of GST, self-declaration of turnover of previous financial year will be taken as the basis as all India turnover data will not be available in the first year. From the 2nd year onwards, turnover of previous financial year under GST will be used for satisfying this condition). b) For taxpayers with turnover between ₹ 1.5 Crores and ₹ 5 Crores in the preceding financial year, HSN codes may be specified only at 2-digit chapter level as an optional exercise to start with. From second year of GST operations, mentioning 2-digit chapter level HSN Code will be mandatory for all taxpayers with turnover in previous financial year between ₹ 1.5 Crores and ₹ 5.0 Crores. c) Any taxp

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tified through the submission of HSN code for goods and Accounting Code for services. In order to differentiate between the HSN code and the Service Accounting Code (SAC), the latter will be prefixed with s . The taxpayers who have turnover below the limit of ₹ 1.5 Crore will have to mention the description of goods/service, as the case may be, wherever applicable. (v) For all Intra-State B2C supplies (including to non-registered Government entities, consumer / person dealing in exempted / NIL rated / non GST goods or services), consolidated sales (supply) details will be uploaded. However a dealer may at his option furnish invoice wise information in respect of exempted and nil rated supplies also. (vi) The supply information will also have details relating to the Place of Supply in order to identify the destination state as per the Place of Supply Rules where it is different from the location of the recipient. (vii) Details relating to supplies attracting Reverse charge will al

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Para 3 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3 – 3. Monthly Return: There would be separate returns for the outward supplies, inward supplies and a consolidated return based on these two returns. Besides that, there would be separate returns for the Input Service Distributors, non-resident taxpayers (foreigners) and Tax Deductors. The components of each of these return is being discussed hereun

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Para 2 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 2 – 2. Periodicity of Return Filing 2.1 Common periodicity of returns for a class of taxpayers would be enforced. There will be different frequency for filing of returns for different class of taxpayers, after payment of due tax, either prior to or at the time of filing return. The return can be filed without payment of self-assessed tax as per the return but such return would be treated as an invalid return and would not be taken into consideration for matching of invoices and for inter-governmental fund settlement among States and the Centre. The periodicity of return for different categories

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r of taxpayer Continuous 10 Cash Ledger of taxpayer Continuous 11 Tax ledger of taxpayer Continuous 2.2 Other important points relating to periodicity of return filing are as under:- (i) Normal / Regular taxpayers (including casual taxpayers) would have to file GSTR-1 (details of outward supplies) (Annexure-II), GSTR-2 (details of inward supplies) (Annexure-III) and GSTR-3 (monthly Return) (Annexure-IV) for each registration. (ii) Normal / Regular taxpayers with multiple registrations (for business verticals) within a State would have to file GSTR-1, GSTR-2 and GSTR-3 for each of the registrations separately. (iii) Compounding taxpayers would have to file a quarterly return called GSTR-4 (Annexure-V). (iv) Taxpayers otherwise eligible for t

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and thereafter return for remaining period would be filed within a period of seven days as stated earlier. For these taxpayers the registration format to be used will be the same as that for UN Bodies/Embassies (Annexure-VI]. (vii) Annual return (GSTR-8) (Annexure-IX) will be filed by all normal / regular taxpayers. It will be based on financial records. (viii) Compounding taxpayer will also file a simple annual return. (ix) Cut-off date for filing of details of outward supplies (GSTR-1), inward supplies (GSTR-2) and Monthly return (GSTR-3) would be10th, 15th and 20th day respectively of the succeeding month for all Monthly filers. (x) Cut-off date for filing of Quarterly return (GSTR-4) by compounding taxpayer would be 18thday of the first

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Para 1 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 1 – 1. Introduction 1.1 During the Empowered Committee meeting held on 10th March, 2014, it was decided that a Joint Committee under the co-convenership of the Additional Secretary (Revenue), Government of India and the Member Secretary, Empowered Committee should be constituted to look into the Report of the Sub-Group-I on Business Processes for GST and make suitable recommendations for Registration and Return to the Empowered Committee. It was also decided that the Joint Committee should also keep in view the Registration and Return requirements necessary for IGST Model. Accordingly, a Joint C

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nish details about the taxes paid in accordance with that return; and (iii) File correct and complete return within stipulated time frame. 1.4 GST is a self-assessed destination based taxation system. The submission and processing of return is an important link between the taxpayer and tax administration as it is an important tool for: (i) Compliance verification program of tax administration; (ii) Providing necessary inputs for taking policy decision; (iii) Management of audit and anti-evasion programs of tax administration; (iv) Finalization of the tax liabilities of the taxpayer within stipulated period of limitation. 1.5 This document lists out the salient aspects of the process related to filing of GST returns. 1.6 There will be common

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ANNEXURE-VII – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – ANNEXURE-VII – ANNEXURE-VII Department of Government of Form GST – [See Rule – ] Refund Claim Form under Goods & Services Tax Act, [To be used only by Embassies, International and Public Organisations and their Officials] 1.Registration No. 2. Tax Period for which refund claimed From To dd mm yy dd mm yy 3. Full Name of Embassy/Organization 4.Address of Embassy/organization Building Name/ Number Area/ Road Locality/ Market Pin Code Email id Telephone Number Fax No. 5. Entry Number of Schedule under which the applicant is eligible to claim refund 7. Details of purchases of ta

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ANNEXURE-VI – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – ANNEXURE-VI – ANNEXURE-VI Reduction / Adjustment Summary Sr No. Description Year & Tax Period Amount (reduction/adjustment Order No. Order date Balance demand, if any remaining after adjustment 1 2 3 4 5 6 7 1. Reduction of refund amount 2. Adjustment against outstanding demand Total (Signature) Name (Designation) Ward/Circle/Unit/Othe

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ANNEXURE-V – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – ANNEXURE-V – ANNEXURE-V Department of Government of Form GST – [See Rule -] Reference No. Date – Refund order under Goods & Services Tax Act, 1.GSTIN 2. Full Name of Taxpayer 3. Taxpayer s address Building Name/ Number Area/ Road Locality/ Market Pin Code 4. Receipt No. & date of refund Application Receipt No.- Receipt date- 5.

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ANNEXURE-IV – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – ANNEXURE-IV – ANNEXURE-IV Government of – Department of – Form GST – Refund Claim Form under Goods & Services Tax Act, (To be used by Tax Payers only) 1.GSTIN 2. Full Name of Taxpayer 3. Taxpayer s address Building Name/ Number Area/ Road Locality/ Market Pin Code 4. Amount of refund claimed (Rs.) IGST CGST SGST 5. Ground for claimin

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ANNEXURE-III – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – ANNEXURE-III – ANNEXURE-III LIST OF PARTICIPANTS OF THE MEETING HELD ON 22ND AND 23RD JULY, 2015 Government of India 1. Smt. Rashmi Verma, Additional Secretary (Revenue), Government of India 2. Shri Rajeev Yadav, Director (Service Tax), CBEC, Government of India 3. Shri B.B. Agrawal, Principal Commissioner, CBEC, Government of India 4. Shri Upender Gupta, Commissioner, GST, CBEC, Government of India 5. Shri M.K. Sinha, Commissioner (LTU), Audit, CBEC, Government of India 6. Shri G.D. Lohani, Commissioner, CBEC, Government of India 7. Shri Ravneet Singh Khurana, Deputy Commissioner, C

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xes, Delhi 9. Shri Jagmal Singh, Deputy Director, Trade and Taxes, Delhi 10. Shri Dipak M. Bandekar, Additional Commissioner, Commercial Tax, Goa 11. Dr. P.D. Vaghela, Commissioner, Commercial Tax, Gujarat 12. Ms. Aarti Kanwar, Special Commissioner, Commercial Tax, Gujarat 13. Shri Shyamal Misra, Commissioner, Excise & Taxation, Haryana 14. Shri Hanuman Singh, Additional Commissioner, Excise & Taxation, Haryana 15. Shri J.C. Chauhan, Commissioner, Excise & Taxation, Himachal Pradesh 16. Shri P.K. Bhat, Additional Commissioner, Commercial Tax, Jammu & Kashmir 17. Smt. Nidhi Khare, Secretary-cum-Commissioner, Commercial Tax, Jharkhand 18. Dr. M.P.Ravi Prasad, Joint Commissioner, Commercial Tax, Karnataka 19. Dr. Rajan Khobraga

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b 31. Shri Pawag Garg, Additional Commissioner, Excise & Taxation, Punjab 32. Shri Vaibhav Galriya, Commissioner, Commercial Tax, Rajasthan 33. Shri Manoj Rai, Joint Commissioner, Commercial Tax, Sikkim 34. Shri D. Soundraraja Pandian, Joint Commissioner (Taxation), Commercial Taxes, Tamil Nadu 35. Shri K. Chandrasekhar Reddy, Additional Commissioner, Commercial Tax, Telangana 36. Shri Vikas Singh, Commissioner of Taxes and Excise, Mizoram 37. Shri Vivek Kumar, Additional Commissioner, Commercial Tax, Uttar Pradesh 38. Shri Abhijit Gupta, Commercial Tax Officer (IT), Uttar Pradesh 39. Shri N.C. Sharma, Additional Commissioner, Commercial Tax, Uttarakhand 40. Smt. Ujjaini Datta, Joint Secretary, Finance, West Bengal Goods and Services Ta

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ANNEXURE-II – Draft-Bills-Reports – Business Processes for GST on Refund Process – Report on – Business Processes for GST on Refund Process – [August 2015] – ANNEXURE-II – ANNEXURE-II CONSTITUTION OF SUB-COMMITTEE ON GST REFUND PROCESSES EMPOWERED COMMITTEE OF STATE FINANCE MINISTERS DELHI SECRETARIAT, IP ESTATE, NEW DELHI – 110002 Tel. No. 2339 2431, Fax: 2339 2432 e-mail: vatcouncil@yahoo.com, vatcouncil@gmail.com No.15/45/EC/GST/2014/170 Date: 14th November, 2014 CONSTITUTION OF SUB-COMMITTEE ON GST REFUND PROCESSES During the last meeting of the Joint Committee on Business Process for GST held on 12th November, 2014, it was decided to form a Sub-Committee to look into the GST refund processes. Accordingly, a Sub-Committee consisting of

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