Goods and Services Tax

What material will be provided by GSTN, on various aspects of working on GST portal, for the benefit of taxpayers?
Question 23
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 23. What material will be provided by GSTN, on various aspects of working on GST portal, for the benefit of taxpayers?
Ans. GSTN is preparing Computer Based Training materials (CBT's) which have videos embedded into them for each process to be performed on

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Will existing taxpayers under Central Excise or Service Tax or State VAT have to apply for fresh registration under GST?
Question 22
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 22. Will existing taxpayers under Central Excise or Service Tax or State VAT have to apply for fresh registration under GST?
Ans. No, the existing taxpayers under taxes which are to be subsumed under GST and whose PAN have been validated from CBDT database will not be required to apply afresh. They will be issued provisional GSTIN by GST portal, which will be valid for six months. Such taxpayers will be required to provide relevant data as per GST enrollment form online on GST Portal. On complet

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Will tax payer be able to change the GST Practitioner once chosen in above mentioned facility?
Question 21
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 21. Will tax payer be able to change the GST Practitioner once chosen in above mentioned facility?
Ans. Yes, a taxpayer may choose a different GST Practitioner by simply unselecting the previous one and then choosing a new GST Practitioner on the GST portal.
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Statute, s

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Will GSTN provide separate user ID and password for GST Practitioner to enable them to work on behalf of their customers (Taxpayers) without requiring user ID and password of taxpayers, as happens today?
Question 20
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 20. Will GSTN provide separate user ID and password for GST Practitioner to enable them to work on behalf of their customers (Taxpayers) without requiring user ID and pa

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Will GSTN be providing mobile based Apps to view ledgers and other accounts?
Question 19
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 19. Will GSTN be providing mobile based Apps to view ledgers and other accounts?
Ans. The GST portal is being designed in such a way that it can be seen on any smart phone. Thus ledgers like cash ledger, liability ledger, ITC ledger etc. can be seen on a mobile phone using compatible browsers.

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Will GSTN provide tools for uploading invoice data on GST portal?
Question 18
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 18. Will GSTN provide tools for uploading invoice data on GST portal?
Ans. Yes, GSTN will provide spreadsheet like tools (such as Microsoft Excel), free of cost, to taxpayers to enable them to compile invoice data in the same and generate files which can then be uploaded on GST portal. This will be an of

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Can invoice data be uploaded on day to day basis?
Question 17
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 17. Can invoice data be uploaded on day to day basis?
Ans. Yes, GST Portal will have functionality for taxpayers to upload invoice data on any time basis. Early upload of invoices by supplier taxpayer will help receiver taxpayer in early reconciliation of data in Invoices as well as help supplier taxpayer in avoiding la

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Will GSTN generate a unique identification for each invoice line in GSTN system?
Question 16
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 16. Will GSTN generate a unique identification for each invoice line in GSTN system?
Ans. No, GSTN will not generate any new identification. The combination of Supplier's GSTIN, Invoice no and Financial year will make each Invoice unique.
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Statute, statutory provisions legislation, l

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What will be the role of tax officers from State and Central Govt in respect of the GST system being developed by GSTN?
Question 15
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 15. What will be the role of tax officers from State and Central Govt in respect of the GST system being developed by GSTN?
Ans. The officers will use information/ application submitted by taxpayer on GST Portal for following statutory functions:
&bu

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What are the functions which a taxpayer will perform at the GST Common Portal being developed and maintained by GSTN for the taxpayers?
Question 14
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 14. What are the functions which a taxpayer will perform at the GST Common Portal being developed and maintained by GSTN for the taxpayers?
Ans. GST Common Portal is envisaged as one-stopshop for all requirements under GST for the taxp

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What are the benefits to taxpayers in using the GSPs?
Question 13
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 13. What are the benefits to taxpayers in using the GSPs?
Ans. At the outset it is clarified that all required functions under GST can be performed by a taxpayer at the GST portal. GSP is an additional channel being made available for performing some of the functions and use of their services is optional. Some of the specific solution(s) which could be offered by the GSPs to meet specific requirements of Taxpayers for GST compliance are given below:
1. Conversion of their current invoice format generated by their existing accounting software, which could be in

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What will be the role of GST Suvidha Providers (GSP)?
Question 12
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 12. What will be the role of GST Suvidha Providers (GSP)?
Ans. GSP will be developing applications having features like return filing, reconciliation of purchase register data with auto populated data for acceptance/rejection/Modification, dashboards for taxpayers for quick monitoring of GST compliance activities. t

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What is GSP (GST Suvidha Provider)?
Question 11
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 11. What is GSP (GST Suvidha Provider)?
Ans. GST System will provide a GST portal for taxpayers to access the GST System and do all the GST compliance activities. But there will be wide variety of tax payers (SME, Large Enterprise, Micro Enterprise etc.) which may require different kind of facilities like converting their purchase/sales register data in GST compliant format, Integration of their Accounting Packages/ERP with GST System etc., various kind of dashboards to view Matched/Mismatched ITC claims, Tax liability, Filing status etc. As invoice level filing is required, so

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Question 10
What is the concept of GST Eco-system?
Bills
GSTN and Frontend Business Process on GST Portal
Question 10 of Faq On GST (2nd Edition) Dated 31.3.2017
Q 10. What is the concept of GST Eco-system?  
Ans. A common GST system will provide linkage to all State/UT Commercial Tax departments, Central Tax authorities, Taxpayers, Banks and other stakeholders. The eco-system consists of all stakeholders starting from taxpayer to tax professional to tax officials to GST portal to Banks to accounting authorities. The diagram given below depicts the whole GST eco-system.
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Document 1
10101
Tax payers
Facility Center
Reps
Help desk
Tax Return
Preparers
Assist Tax payers in
return preparation
Sel

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What are the basic features of GST common portal?
Question 9
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 9. What are the basic features of GST common portal?
Ans. The GST portal (www.gst.gov.in ) is accessible over Internet (by Taxpayers and their CAs/Tax Advocates etc.) and Intranet by Tax Officials etc. The portal is going to be one single common portal for all GST related services e.g.-
i. Tax payer registration (New, s

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What is the role of Infosys in GSTN?
Question 8
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 8. What is the role of Infosys in GSTN?
Ans. GSTN has engaged M/S Infosys as a single Managed Service Provider (MSP) for the design, development and deployment of GST system, including all application software, tools and Infrastructure and for operating & maintaining the system for a period of 5 years from the Go-Live date.
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St

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What will be the role of GSTN in registration?
Question 7
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 7. What will be the role of GSTN in registration?
Ans. The application for Registration will be made Online on GST Portal.
Some of the key data like PAN, Business Constitution, Aadhaar, CIN/DIN etc. (as applicable) will be validated by the GST Portal online with the respective agency i.e. CBDT, UID, MCA etc., thereby ens

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What is the interface system between GSTN and the States/CBEC?
Question 6
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 6. What is the interface system between GSTN and the States/CBEC?
Ans. In GST regime, while taxpayer facing core services of applying for registration, uploading of invoices, filing of return, making tax payments shall be hosted by GST System, all the statutory functions (such as approval of registration, as

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What services will be rendered by GSTN?
Question 5
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 5. What services will be rendered by GSTN?
Ans. GSTN will render the following services through the Common GST Portal:
(a) Registration (including existing taxpayer migration, a process which began on 8th Nov 2016);
(b) Payment management including payment Gateways and integration with banking systems;
(c) Return filing and

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What is the equity structure and Revenue Model of GSTN?
Question 4
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 4. What is the equity structure and Revenue Model of GSTN?
Ans. (a) Equity Structure: – In compliance of the Cabinet decision, GST Network was registered as a not-for-profit, non-Government, private limited company under section 8 of the Companies Act, 1956 with the following equity structure:
Central Govt
24.5%
State Govts
24.5%
HDFC
10%
HDFC Bank
10%
ICICI Bank
10%
NSE Strategic Investment Co
10%
LIC Housing Finance Ltd
11%
The GSTN in its current form was created after taking approval of the Empowered Committee of State Finance Ministers and

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What is the genesis of GSTN?
Question 3
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 3. What is the genesis of GSTN?
Requirements of strong IT Infrastructure was discussed in the 4th meeting of 2010 of the Empowered Committee of State Finance Ministers held on 21/7/2010. In the said meeting the EC approved creation of an 'Empowered Group on IT Infrastructure for GST' (referred to as EG) under the chairmanship of Dr. Nandan Nilekani with Additional Secretary (Rev), Member (B&C) CBEC, DG (Systems), CBEC, FA Ministry of Finance, Member Secretary EC and five state commissioners of Trade Taxes (Maharashtra, Assam, Karnataka, West Bengal and Gujarat) as members. The Group was mandated to suggest, inter alia, the modalities for setting up a National Information Utility (NIU/ SPV) for implementing the Common Portal to be called GST Network (GSTN) and recommend the structure and terms of reference for the NIU/ SPV, detailed

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nt, strategic control of Government, flexibility in organizational structure, agility in decision making and ability to hire and retain competent human resources.
In view of the sensitivity of the role of GSTN and the information that would be available with it, the EG also considered the issue of strategic control of Government over GSTN. The Group recommended that strategic control of the Government over the SPV should be ensured through measures such as composition of the Board, mechanisms of Special Resolution and Shareholders Agreement, induction of Government officers on deputation, and agreements between GSTN SPV and Governments. Also, the shareholding pattern would ensure that the Centre individually and States collectively are the largest stakeholders at 24.5% each. In combination, the Government shareholding at 49% would far exceed that of any single private institution.
EG also brought out the need to have technology specification to run this company so that there is 100

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he lines mentioned above was considered by the Union Cabinet on 12th April 2012 and approved. The Union cabinet also approved the following:
i. Suitable and willing non-government institutions will be identified and firmed up by the Ministry of Finance to invest in GSTN-SPV prior to its incorporation.
ii. The strategic control of the Government over the SPV would be ensured through measures such as composition of the Board, mechanisms of Special Resolution and Shareholders Agreement, induction of Government officers on deputation, and agreements between GSTN SPV and Governments.
iii. The Board of Directors of GSTN SPV would comprise 14 Directors with 3 Directors from the Centre, 3 from the States, a Chairman of the Board of Directors appointed through a joint approval mechanism of Centre and States, 3 Directors from private equity stake holders, 3 independent Directors who would be persons of eminence and a CEO of the GSTN SPV selected through an open selection process.
iv. Rela

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What was need to create GSTN?
Question 2
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 2. What was need to create GSTN?
Ans. The GST System Project is a unique and complex IT initiative. It is unique as it seeks, for the first time to establish a uniform interface for the tax payer and a common and shared IT infrastructure between the Centre and States. Currently, the Centre and State indirect tax administrations work under d

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What is GSTN?
Question 1
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
23. GSTN and Frontend Business Process on GST Portal
Q 1. What is GSTN?
Ans. Goods and Services Tax Network (GSTN) is a not-forprofit, non-government company promoted jointly by the Central and State Governments, which will provide shared IT infrastructure and services to both central and state governments including tax payers and other stakeholders. The F

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A person from Gurgaon travels by Air India flight from Mumbai to Delhi and gets his travel insurance done in Mumbai. What will be the place of supply?
Question 18
Bill
Place of Supply of Goods and Service
Faq On GST (2nd Edition) Dated 31.3.2017
Q 18. A person from Gurgaon travels by Air India flight from Mumbai to Delhi and gets his travel insurance done in Mumbai. What will be the place of supply?
Ans. The location of the recipient of services on the records of the supplier

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A person from Mumbai goes to Kullu-Manali and takes some services from ICICI Bank in Manali. What will be the place of supply?
Question 17
Bill
Place of Supply of Goods and Service
Faq On GST (2nd Edition) Dated 31.3.2017
Q 17. A person from Mumbai goes to Kullu-Manali and takes some services from ICICI Bank in Manali. What will be the place of supply?
Ans. If the service is not linked to the account of person, place of supply shall be Kullu i.e. the location of the supplier

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