Goods and Services Tax

GST Council Meeting rescheduled on 2nd-3rd December, 2016
GST
Dated:- 23-11-2016

Three draft GST related Laws – Model Goods & Service Tax; Integrated Goods and Service Tax (IGST) and Goods & Service Tax (Compensation to the States for loss of Revenue) were discussed at length for two days on 21st – 22nd November, 2016 in the Officers' Level Meeting of the States and Centre held in national capital. Number of issues were resolved during the two day meeting. However, the States desir

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NO CONSENSUS ON GST ADMINISTRATION
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 23-11-2016

GST may suffer at the cost of recent demonetization of high vale currency announced by the Government which came just before the scheduled winter session of Parliament from 16th November, 2016.
To oppose demonetization, almost entire opposition has united to corner and question the Government. We have already witnessed loss of first week in the four week current session.
The trailer came yesterday with the informal meeting of all Finance Ministers of states and union ending in just two hours on Sunday without any result or positive conclusion. Not only this, the two day meeting of the GST Council scheduled for 24-25

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is concerned, there are two options being discussed now. The GST Council was earlier discussing five proposals for deciding on jurisdiction, but in the last meeting on November 4, arrived at two options – horizontal division and vertical division. 'Horizontal Division' would mean taxpayers would be divided both for administrative and audit purposes based on a cut off turnover. Those with a turnover over ₹ 1.5 crore would be administered both by the Centre and states, while those with below ₹ 1.5 crore would be administered solely by the State. 'Vertical Division', based on ratios, assigns taxpayers to a tax administration, Centre or State, for a period of three years for all purposes, including audit.
It is lea

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in GST coming in April, 2017 and their major concern and attention may be to address fall out of demonetization. These parties may be impacted but they are opposing it in the guise of inconvenience and hardship to poor and common people.
It appears that chances of GST roll out from April, 2017 seems to be bleak as Government struggles with demonetization's political fallout. With the present opposition, any talks on GST may be futile. If not April, then let's hope for September, 2017 which is the ultimate dead line. Better late than never. By then, effect of demonetization will also stabilize.
Reply By Ganeshan Kalyani as =
Sir , is there any possibility during budget session.
Dated: 24-11-2016
Scholarly articles for knowle

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DEMAND UNDER MODEL GST LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 23-11-2016

Chapter XIV of the Model Goods and Services Tax Act, 2016 (Act' for short) provides for the demands and recovery of tax. When a demand can be raised by the Government? The tax is payable on self assessment basis. If the assessee pays the tax on self assessment correctly there will be no problem. If there is any short payment or wrong availment of credit then the Department will initiate action against the assessee to demand and recover the same through due process of law.
The Act provides three circumstances for the determination of tax-
* Determination of tax not paid or short paid or erroneously refunded – Section 51;
* Tax collected but not deposited with the Central Government or State Government – Section 52;
Determination of tax under Section 51
Section 51 provides two circumstances under which the demand can be raised-
* Determination of tax not pai

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r period, the proper officer is not required to issue show cause notice. Instead he may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for such periods other than those covered in the preceding para;
* The service of such statement shall be deemed to be service of notice on such person subject to the condition that the grounds relied upon for such tax periods are the same as are mentioned in the earlier notice;
* If the person on whom notice is issued, pays the amount of tax along with interest on the basis of his own ascertainment or as the tax as ascertained by the proper officer before the issue of show cause notice and inform the officer in writing of such payment. The proper officer, on receipt of information, shall not serve any notice or statement;
* If the amount paid by the person as above, falls short of the amount actually payable, the proper officer shall proceed to issue

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e procedure for determination of tax is as follows-
* The proper officer shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made or who has wrongly availed or utilized input tax credit, by reason of fraud or any willful mis statement or suppression of facts to evade tax, requiring him to show cause why he should not pay the amount specified in the notice along with interest payable and a penalty equivalent to the tax specified in the notice;
* If there is a continuation of default as stated above for further period, the proper officer is not required to issue show cause notice. Instead he may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for such periods other than those covered in the preceding para;
* If the person pays the amount of tax along with interest payable and a penalty

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e said order is to be issued within a period of five years from the due date or the actual date whichever is earlier, for filing of annual return for the year to which the tax not paid or short paid or input tax credit wrongly availed or utilized relates or, as the case may be, within 5 years from the date of erroneous refund;
* If the person pays the tax along with interest payable and a penalty equivalent to 50% of the such tax within 30 days of the date of communication of the order, all proceedings in respect of the said tax shall be deemed to be concluded.
General provisions relating to demand of tax
Section 51C prescribes the procedure relating to demand of tax as detailed below-
* If the service of notice or order is stayed by an order of a Court or Tribunal, the period of such stay shall be excluded in computing the period of three or five years;
* If any Appellate Authority or Tribunal or Court concludes that the notice is not sustainable for the reason that the charge

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y the proper officer, the amount of interest and penalty shall stand modified accordingly, taking into account the amount of tax so modified;
* Interest on the tax short paid or not paid shall be payable whether or not specified in the order determining the tax liability;
* The adjudication proceedings shall be deemed to be concluded if the order is not issued within three years or as the case may be within five years;
* The above said provisions shall be application to the recovery of interest which has not been paid or partly paid or erroneously refunded.
Tax collected but not deposited with the Central or a State Government
Section 52(1) provides that every person who has collected from any other person any amount as representing tax and has not paid the same to the Central Government or a State Government, shall forthwith deposit the same to the credit of the Central or a State Government, regardless of whether the supplies in respect of which such amount was collected are

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.
Section 51(6) provides that the proper officer shall issue an order within one year from the date of issue of the notice.
Section 51(7) provides that where the issuance of order is stayed by an order the Court or the Tribunal the period of such stay shall be excluded in computing the period one year.
Section 51(8) provides that the proper officer, in his order, shall set out the relevant facts and the basis of the decision;
Section 51(9) provides that the amount paid to the credit of the Central or the State Government shall be adjusted against the tax payable, if any, by the person in relation to the supplies.
Section 51(10) provides that where any surplus is left after the adjustment the same shall either be credit to the Fund or refunded to the person, who has borne the incidence of such amount.
Section 51(11) provides that the person who has borne the incident of tax amount may apply for the refund of the same.
Tax wrongfully collected and deposited
Section 52 provides th

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DECLARED SERVICES & GST
By: – DR.MARIAPPAN GOVINDARAJAN
Service Tax
Dated:- 22-11-2016

The Finance Act, 1994 covers nearly 120 services in the service tax net up to the year 2012 during which negative list was introduced. As such all services except the services in the negative list and in the mega exemption list are liable for the levy of service tax. However, there are certain activities which are difficult to determine whether such activities would be classified as a service or not. Therefore the Government while introducing the negative list inserted a section in which certain services are declared as 'declared services'. It is the deeming fiction of law. It provides the lawmakers to declare any service as 'declared service'.
Section 65B(22) of the Finance Act,1994 defines the term 'declared service' as any activity carried out by a person for another person for consideration and declared as such under Section 66E.
Section 66E provides that the following shall co

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the expression "construction" includes additions, alterations, replacements or remodeling of any existing civil structure;
(c) temporary transfer or permitting the use or enjoyment of any intellectual property right;
* development, design, programming, customization, adaptation, up gradation, enhancement, implementation of information technology software;
* agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act;
* transfer of goods by way of hiring, leasing, licensing or in any such manner without transfer of right to use such goods;
* activities in relation to delivery of goods on hire purchase or any system of payment by installments;
* service portion in the execution of a works contract;
* service portion in an activity wherein goods, being food or any other article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as a part of the activity;
* assignment by the Governm

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nsideration and whether or not in the course of furtherance of business; and
* a supply specified in Schedule I, made or agreed to be made without a consideration;
Section 3(2) provides that Schedules in respect of matters mentioned therein, shall apply for determining what is, or is to be treated as a supply of goods or a supply of services.
In Schedule II of Model GST Act, 2016, almost all the declared services in Section 66E of the Finance Act are found place, except the following-
* transfer of goods by way of hiring, leasing, licensing or in any such manner without transfer of right to use such goods;
* assignment by the Government of the right to use the radio-frequency spectrum and subsequent transfers thereof.(introduced with effect from 14.05.2016).
Point 5 in Schedule II provides that the following shall be treated as 'supply of service'-
* renting of immovable property;
* construction of a complex, building, civil structure or a part thereof, including a complex

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re;
(c) temporary transfer or permitting the use or employment of any intellectual property right;
* development, design, programming, customization, adaptation, up gradation, enhancement, implementation of information technology services;
* agreeing to the obligation to refrain from an act, or to tolerate an act or a situation or to do an act;
* works contract including transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
* transfer of right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; and
* supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption) where such supply or service is for cash, deferred payment or other valuable consideration.
Scholarly articles for knowledge

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Cabinet Secretary Shri P.K. Sinha: Goods and Services Tax (GST) is an important milestone in the concept of cooperative federalism where the Centre and the States have come together to address an important national issue of complex indirect tax regime in the country; Successful implementation of GST can lead to this model of cooperative federalism being replicated in other spheres
GST
Dated:- 19-11-2016

The Cabinet Secretary Shri Pradeep Kumar Sinha said that Goods and Services Tax (GST) is an important milestone in the concept of cooperative federalism where the Centre and the States have come together to address an important national issue of present complex indirect tax regime in the country. He said that the successful imp

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Government organizes a Seminar to familiarize the Senior Officers of different Departments of Government of India with important features of the GST
GST
Dated:- 19-11-2016

The Cabinet Secretary Shri Pradeep Kumar Sinha will be chairing an interactive seminar on Goods and Services Tax (GST) today. The seminar is being organized for senior officers of the different Departments of the Government of India to familiarize them on the important features of GST.The Seminar is being organis

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Court Rules Mobile Call Charges Are Services, Not Goods; VAT Demand Overturned Under TNGST Act.
Case-Laws
VAT and Sales Tax
Levy of VAT on mobile (telecom) services – The call charges per cal

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Time and value of Supply under GST law
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 18-11-2016

This chapter will focus on time of supply of goods and services vis a vis valuation of supply which includes goods and services. Both are very significant part of any business vis a vis taxation . Time is important for point of tax that when the liability to pay tax will arise on goods and service . Similarly Valuation on what value the tax shall be levied by Government. For valuing any goods what to include and not to include is subject of big discussion. This has all been incorporated in Section 12,13,14 and 15 of the MGL. Main basis of valuation is transaction value where the parties are not related. Important is when parties are related, what value shall be applied and how the same shall be considered in “Determination of value of supply of Goods and Services Rule,2016.” Let us address the issue one by one.
Time of Supply of Goods
* The liability to pay CG

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scussed above then
* Date of periodical return has to be filed
* Date on which SGST / CGST is paid
Time of supply of services
* The liability to pay CGST and SGST shall arise only at the time of supply of services. Time of supply of services shall be :
* Date of issue of invoice or receipt of payment which ever is earlier if invoice is issued in prescribed time
* Date of completion of services or receipt of payment whichever is earlier if invoice is not raised in prescribed time
* Where the above said clause do not apply, date on which recipient shows the receipt of services in his books.
In case of continuous supply of services ;
* Due date of payment as per the contract whether the invoice is issued or not or any payment has been received or not by the supplier of services
* Where payment date is not mentioned in the contract, issue of invoice or receipt of payment whichever is earlier shall be the time of supply of services.
* Where the payment is linked to comp

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time of supply shall be earliest of the invoice or payment
* Where the invoice is raised before the change of rate of tax and payment is received after the change of rate of tax, date of invoice shall be time of supply.
* Where payment is received before change of rate of tax and invoice is issued after the change of rate of tax, time of supply shall be date of receipt of payment
* In the case of taxable services has been provided after the change of effective rate of tax
* Where the payment is received after the change of rate of tax and invoice is raised before change of rate of tax, time of supply of services shall be date of date of receipt of payment.
* Where the invoice is raised after the change of rate of tax and payment is received before the change of rate of tax , time of supply shall be date of date of invoice.
* Where the invoice is raised and payment is received before the change of rate of tax , time of supply shall be earlier of the invoice or receipt of pay

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y provided linked to the supply
* Any reimbursement of expenses or cost incurred in relation to supply
* Any discount or incentive allowed after the supply has been effected
Transaction value shall not include any discount allowed before or at the time of supply provided such discount allowed as normal course of business and trade practice
In the following situation or circumstances value of supply of goods or services can not be valued as mentioned in point no.1 means thereby “transaction value”
* Consideration is not money
* Supplier and recipient is related
* Reason to doubt the transaction value
* Business transaction done by pure agent, insurer, money changer, air travel agent and distributor or selling agent of lottery
In the above case Rule 4 to 6 of the “Determination of value of Supply of goods and services, Rule 2016 ” shall apply. Same is illustrated below
Determination of value of supply of goods and services Rule,2016
Method of determination of Value [ R

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e depending on place of supply
Computed Value Method [ Rule-5]
If the value could not be computed under Rule-4, it will be computed as follows ;
* Cost of production, manufacturing , processed of the goods or the cost of provision of service
* Add: Charges of brand or design if any
* Add : Amount for profit and general expenses
Residual Method [ Rule -6]
Where the value of goods or supply can not be established under rule 4 & 5 as mentioned above , value shall be determined using reasonable means consistent with the principle and general provision of these rules .
FAQ on Valuation of supply of goods and services
* What is transaction value?
Transaction value refers to price actually paid or payable for supply of goods or services where the supplier and recipient are not related.
Are there separate provision for valuation in SGST,CGST and IGST for goods and service ?
No. Section 15 is common for all three taxes and also common for goods and services.
Is reference to

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APPEAL TO HIGH COURT AND SUPREME COURT UNDER MODEL ‘GST’ LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 17-11-2016

Appeal to High Court
Section 87 of the Model Goods and Services Tax Act, 2016 ('Act' for short) deals with the procedure in filing appeal before High Court against the order of the Tribunal under Section 83 of the Act. The High Court may admit such appeal if it is satisfied that the case involves a substantial question of law.
Matters for which no appeal lies
Section 87(2) provides that no appeal shall lie to High Court against an order passed by the Appellate Tribunal if such order relates, among other things, to-
* a matter where two or more States, or a State and Center, have a difference of views regarding the treatment of transaction(s) being intra-state or inter-state; or
* a matter where two or more States, or a State and Center, have a difference of views regarding place of supply.
Limitation
Section 87(3) prov

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therein the substantial question of law involved;
* Where the High Court is satisfied that a substantial question of law is involved inany case, it shall formulate that question;
* The appeal shall be heard only on the question of law so formulated by the High Court;
* The respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question;
* The High Court is having power to hear the appeal on any othersubstantial question of law not formulated by it, if it is satisfied that the case involves such question;
* The High Court shall decide the question of law formulated and deliver such judgment containing the grounds on which such decision is founded and may award such cost as it deems fit;
* The High Court may determine any issue which-
* has not been determined by the Appellate Tribunal; or
* has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law;
* The appeal shall be hear

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ovides that an appeal shall lie to the Supreme Court from any Judgment or order passed by the High Court, in an appeal made under Section 87, in any case which, on its own motion or an oral application by or on behalf of the party aggrieved, immediately after passing of the Judgment or order, the High Court certifies to be a fit one for appeal to the Supreme Court.
Section 88(2) provides that an appeal shall lie to the Supreme Court from any order passed by the Appellate Tribunal where such order is of the nature of the following-
* a matter where two or more States, or a State and Center, have a difference of views regarding the treatment of transaction(s) being intra-state or inter-state; or
* a matter where two or more States, or a State and Center, have a difference of views regarding place of supply.
Section 89(1) provides that the provisions of the Code of Civil Procedure relating to the appeals to the Supreme Court shall, so far as may be, apply in the case of appeals unde

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Distribution of business amongst Benches.
Section 36
Money Laundering
Appellate Tribunal
Prevention of Money-Laundering Act, 2002
Distribution of business amongst Benches.
36. Where any Benches are constituted, the 1[Chairman] may, from time to time, by notification, make provisions as to the distribution of the business of the Appellate Tribunal amongst the Benches and also provide for the matters which may be dealt with by each Bench.

Notes:
1. Substituted Vide Finance Act,

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APPEALS AND REVISION UNDER ‘SGST’ LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 15-11-2016

The Model Goods and Services Tax Act, 2016 ('Act' for short) provides separate provisions for filing appeals for CGST and SGST. There is no provision for filing appeal by the Department for SGST law against the order of adjudicating authority. Instead of it revisionary power is given to the Commissioner.
Appeal by the assessee
Section 79(1) provides that any person aggrieved by any decision or order passed against him under this Act by an Adjudicating Authority, may file appeal to the prescribed First Appellate Authority.
Section 2(4) defines the term 'adjudicating authority' as any authority competent to pass any order or decision under this Act, but does not include the Board, the First Appellate Authority and the Appellate Tribunal. The Act does not provide the proper officer as adjudicating authority. This may come in the original Act or rules

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rest, fine, fee and penalty arising from the impugned order, as is admitted by him; and
* a sum equal to 10% of the remaining amount in dispute arising from the said order, in relation to which the appeal has been filed.
The Department is having right to apply to the First Appellate Authority for ordering a higher amount of pre deposit, not exceeding 50% of the amount in dispute, in a case which is considered by the Commissioner of GST to be a 'serious case'.
Serious case
The explanation to Section 79 defines the term 'serious case' as a case involving a disputed tax liability not less than ₹ 25 crores and where the Commissioner of GST is of the opinion, for reasons to be recorded in writing, that the department has a very good case against the tax payer.
Amount in dispute
The expression 'amount in dispute' shall include-
* Amount determined under Section 46 – Assessment of non filers of returns; or
* Amount determined under Section 47 – Assessment of unregistered pers

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nto any ground of appeal not specified in the grounds of appeal, if he is satisfied that the omission of that ground from the grounds of appeal was not willful or unreasonable;
* The First Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against;
* An order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order;
* Where the First Appellate Authority is of the opinion that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilized, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice

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the First Appellate Authority, unless challenged before the higher forum, shall be final.
Non appealable orders
Section 93 provides the list of decisions and orders passed by a GST Officer against which appeal cannot be filed. The said list is furnished as below-
* An order of the Commissioner or other competent authority for transfer of proceeding from one officer to another officer;
* An order pertaining to the seizure or retention of books of account, register and other documents; or
* An order sanctioning prosecution under the Act; or
* An order passed under Section 55. (Payment of tax in installments)
Revision
Section 80(1) provides that subject to Section 93 and rules made there under, the Commissioner may on his own motion or upon information received by him, call for and examine the record of any proceeding under this Act and if he considers that any decision or order passed under this Act by any other subordinate to him is erroneous in so far as it is prejudicial

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al or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the High Court or Supreme Court against such decision of the Appellate Tribunal or as the case may be, the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court, or as the case may be, the date of the decision of the High Court and the date of decision of Supreme Court, shall be excluded in computing the period.
Section 80(6) provides that where the issuance of an order is stayed by the order of a Court or Tribunal, the period of such stay shall be excluded in computing the period of three years.
Section 80(3) provides that the Commissioner may pass an order on any point which has not been raised and decided in an appeal before the expiry of a period of one year from the date of the order in such appeal or before the expiry of a period of three years whichever

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ion and appointment of the National President, the State President and the Members shall be as may be prescribed on the recommendations of the Council;
Threshold limit
Section 82(2) provides that the Tribunal shall not entertain an appeal where the tax or input credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order is less than ₹ 1 lakh.
Limitation period
Section 82 (3) provides that every appeal shall be filed within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal.
Pre deposit
Section 82 (7) provides that no appeal shall be filed unless the appellant has deposited-
* In full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and
* A sum equal to10% of the remaining amount in dispute arising from the said order, in relation to which the appeal ha

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be verified in the prescribed manner and shall be accompanied by a prescribed fee.No fee shall be payable on the appeal or a memorandum of cross examination filed by the Department;
* On receipt of notice of appeal, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such an order or part thereof, file, within 45 days of the receipt of notice, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order appealed against and such memorandum shall be disposed of by the Tribunal, as if it were an appeal;
* The Tribunal may admit an appeal or permit the filing of memorandum of cross objections after the expiry of the limitation, if it is satisfied that there was sufficient cause for not making it within that period;
* The Tribunal, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of t

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GST 10 POINT SERIES ON EXISTING TAXPAYERS : MIGRATION TO GST PORTAL – Enrolment of existing taxpayers under GST
By: – Puneet Agrawal
Goods and Services Tax – GST
Dated:- 15-11-2016

* With effect from 08th November, 2016, The GSTN has initiated GST migration/enrolment proceedings for existing taxpayers. The gst portal is being hosted at the domain www.gst.gov.in which shall be a one-stop destination for filing and processing of GST (CGST, SGST & IGST).
* An “existing taxpayer” is an entity currently registered under any of the Acts as specified below :
* Central Excise
* Service Tax
* State Sales Tax / VAT (except exclusive liquor dealers if registered under VAT)
* Entry Tax
* Luxury Tax
* Entertainment Tax (exc

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d size and format).
Thereafter the applications need to be digitally signed and submitted. DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLP), Foreign Limited Liability (FLLPs) and for others e-sign will also be allowed.
Post submission, an Application Reference Number (ARN) shall be generated which can be used to track status of the enrolment application.
On successful completion of enrolment application, a Provisional Registration Certificate shall be available on the common portal Dashboard on the “appointed date” (to be prescribed) in [Form GST REG – 21] which shall be valid for six months.
Thereafter, the Final Registration Number under GST or GSTIN shall be made available subjec

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GST: 10 POINT SERIES ON TAX INVOICE
By: – Puneet Agrawal
Goods and Services Tax – GST
Dated:- 14-11-2016

Tax invoice
* Registered taxable person supplying taxable goods/ taxable services shall issue a tax invoice. Tax invoice shall include invoice issued by ISD, supplementary and revised invoice issued by a registered taxable person. Thus, the taxable person who has obtained registration under CGST Act and SGST Act can only issue tax invoice.
* Tax invoice shall be issued:
* in case of supply of taxable goods – at the “time of supply”
* In case of supply of taxable service – within prescribed time
* Thus tax invoice in respect of supply of taxable goods is to be issued even before the actual supply takes place i.e.

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within the prescribed time or it is issued incorrectly then taxable person shall be liable to pay penalty under Section 66 of the CGST Act/ SGST Act.
* Tax invoice is an essential document for recipient of goods/ services to avail input tax credit.
* Where any supply is made for a consideration, then person liable to pay tax shall prominently indicate in all documents relating to assessment, tax invoice and other like documents, the amount of tax which will form part of the price at which such supply is made.
Reply By Khagendranath Mahato as =
As per Proviso of section 24(1) of the Act no credit note shall be issued by the supplier if the incidence of tax and interest on relevant supply has been passed by him to any other person.
R

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GST: 10 POINT SERIES ON ENROLMENT OF EXISTING TAXPAYERS UNDER GST
By: – Puneet Agrawal
Goods and Services Tax – GST
Dated:- 14-11-2016

* With effect from 08th November, 2016, The GSTN has initiated GST migration/enrolment proceedings for existing taxpayers. The gst portal is being hosted at the domain www.gst.gov.in which shall be a one-stop destination for filing and processing of GST (CGST, SGST & IGST).
* An “existing taxpayer” is an entity currently registered under any of the Acts as specified below :
* Central Excise
* Service Tax
* State Sales Tax / VAT (except exclusive liquor dealers if registered under VAT)
* Entry Tax
* Luxury Tax
* Entertainment Tax (except levied by the local bodies)
The migratio

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ons need to be digitally signed and submitted. DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLP), Foreign Limited Liability (FLLPs) and for others e-sign will also be allowed.
Post submission, an Application Reference Number (ARN) shall be generated which can be used to track status of the enrolment application.
On successful completion of enrolment application, a Provisional Registration Certificate shall be available on the common portal Dashboard on the “appointed date” (to be prescribed) in [Form GST REG – 21] which shall be valid for six months.
Thereafter, the Final Registration Number under GST or GSTIN shall be made available subject to verifications, within 06 months from veri

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APPEALS UNDER ‘CGST’ LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 12-11-2016

The Model Goods and Services Tax Act, 2016 ('Act' for short) provides for appeals, revisions. Different procedures have been given in respect of CGST as well as SGST. In this article the provisions relating to appeals under the Act in respect of CGST will be discussed.
Appeal by assessee
Section 79(1) provides that any person aggrieved by any decision or order passed against him under this Act by an adjudicating authority, may appeal to the prescribed First Appellate Authority.
Section 2(4) defines the term 'adjudicating authority' as any authority competent to pass any order or decision under this Act, but does not include the Board, the First Appellate Authority and the Appellate Tribunal. The Act does not provide the proper officer as adjudicating authority. This may come in the original Act or rules to be framed for this purpose.
Section 2(45) defines the

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the appeal. The First Appellate Authority is given power to condone the delay for a further period of one month if he is satisfied that the appellant is prevented by sufficient cause from presenting the appeal within the limitation period.
Form for appeal
Section 79(5) provides that every appeal shall be in the prescribed form and shall be verified in the prescribed manner.
Pre deposit
Section 79(6) provides that no appeal shall be filed unless the appellant has deposited a sum equal to 10% of the amount in dispute (not penalty) arising from the said order, in relation to which the appeal has been filed.
Amount in dispute
The expression 'amount in dispute' shall include-
* Amount determined under Section 46 – Assessment of non filers of returns; or
* Amount determined under Section 47 – Assessment of unregistered persons; or
* Amount determined under Section 48 – Summary assessment in certain special cases; or
* Amount determined under Section 51 – Determination of tax n

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* New ground – The First Appellate Authority may, at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal, if he is satisfied that the omission of that ground from the grounds of appeal was not willful or unreasonable;
* The First Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against;
* An order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order;
* Where the First Appellate Authority is of the opinion that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilized, no order requi

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GST council constitute a National Goods and Services Tax Appellate Tribunal ('Tribunal' for short). The features of this Tribunal are as follows-
* The Tribunal shall be headed by a National President;
* The Tribunal shall have one branch for each State, which shall be called as the State GST Tribunal;
* Every State GST Tribunal shall be headed by a State President;
* Every State GST Tribunal shall consist of as many members (judicial), Members (Technical – CGST) and Members (Technical – SGST) as may be prescribed, to discharge the duties conferred by this Act;
* The qualifications, eligibility conditions and the manner of selection and appointment of the National President, the State President and the Members shall be as may be prescribed on the recommendations of the Council;
Threshold limit
Section 82(2) provides that the Tribunal shall not entertain an appeal where the tax or input credit involved or the difference in tax or input tax credit involved or the amount of f

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ainst the order of the First Appellate Authority.
Pre deposit
No appeal shall be filed unless the appellant has deposited a sum equal to 10% of the amount in dispute arising from the order, in relation to which the appeal has been failed.
Amount in dispute
The expression 'amount in dispute' shall include-
* Amount determined under Section 46 – Assessment of non filers of returns; or
* Amount determined under Section 47 – Assessment of unregistered persons; or
* Amount determined under Section 48 – Summary assessment in certain special cases; or
* Amount determined under Section 51 – Determination of tax not paid or short paid or erroneously refunded;
* Amount payable under the GST Credit Rules;
* Amount of fee levied or penalty imposed.
Procedure
The following is the procedure involved in disposing the appeal by the Tribunal-
* Every appeal shall be filed within 3 months from the date on which the order sought to be appeal against is communicated to the Commissioner

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of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing.
* No adjournment shall be granted more than three times to a party during hearing of the appeal;
* The Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders as it thinks fit, confirming, modifying or annulling the decision or order;
* or may refer the case back to the First Appellate Authority or to the Original Authority, with such directions, as it may think fit, for a fresh adjudication or decision, after taking additional evidence, if necessary;
* The Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed;
* The copy of the order shall be send to the First Appellate Authority or to the Original Adjudicating Authority, the appellant, the jurisdictional Commissioner of CGST and the jurisdictional

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GST good economics; demonetisation is not: Basu
GST
Dated:- 12-11-2016

Former World Bank Chief Economist Kaushik Basu said the Modi government's decision to demonetise high denomination currency notes is not 'good economics' and the collateral damage of demonetisation is likely to far outstrip the benefits.
"GST was good economics; the demonetization is not. Its economics is complex and the collateral damage is likely to far outstrip the benefits," Basu, who was also Chief Economic Advisor in the Ministry of Finance, said in a tweet.
Basu is currently professor of Economics and C Marks Professor at Cornell University.
Basu on November 8 had said that with demonetisation, it is very likely that there wi

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FM: Process of Tax Reforms will continue and pending GST issues will be resolved soon
GST
Dated:- 10-11-2016

FM: No Harassment of Small Depositors of Demonetised High Value Notes;
Finance Minister Shri Arun Jaitley inaugurates the Two Day Economic Editors Conference in New Delhi
The Union Minister for Finance and Corporate Affairs, Shri Arun Jaitley said that the Government has endeavoured its best to take a number of decisions through a consensus route for the overall growth of the economy during the last two and half years. He said that the present NDA government took over under adverse global circumstances and its challenge was to re-establish the credibility of economic decision making process. But, the Government did n

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e economy that is why the role of Government discretion in decision making process,whether in case of auction of coal blocks or spectrum etc., was deliberately minimized.
Shri Jaitley said that the Government is working on tax reforms including Goods and Services Tax (GST). Shri Jaitley further said that the Government has initiated a series of measures to ensure that the State subsidies reach the most deserving. He said that the major issues have been resolved and GST will be implemented by April 1st 2017, besides this, parallel reforms are also in the pipe line in direct tax structure. He said tax collection this year is reasonably good, there is spurt in public expenditure and local demand is increasing. Hence there will be positive imp

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the Senior Finance Journalists from different regions of the country and the Ministers and senior functionaries of the Government of India on key economic issues. He expressed hope that the Conference would also help in acquiring different perspectives of the relevant context and background behind a particular initiative of the Government. He further said that this exercise of media outreach will pave the way for better and informed perceptions which in turn will benefit and empower people through various columns and reports of the participating media delegates.
The two day conference is being organised by Press Information Bureau in collaboration with the Ministry of Finance. The Main objective of the Economic Editors Conference is to ap

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APPROVAL OF GST RATES BY COUNCIL
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 10-11-2016

The GST Council in its fourth sitting on 3-4 November, 2016 zeroed in at the GST rates with consensus amongst all the states and the centre. The tax rates have been set in a four slab tax structure of 5 percent, 12 percent, 18 percent and 28 percent with lower rates for essential items and higher rates for luxury and demerit goods. Such items may also attract an additional cess to create a corpus for funding requirements for any revenue loss to be compensated by the centre to the States, if such a situation arises.
In fact, there will be seven rates of taxes as follows:
0%
Exempted goods
5%
Necessary / daily use go

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in classification issues leading to tax disputes and hence, the litigation.
It is hoped that about 50 percent of the good in consumer price index basket and items of mass consumption shall be exempt or zero rated which will essentially include food grains. On the other end, top of bracket of 28% and of course, cess, shall be levied on luxury goods and cars / tobacco products. Such goods which suffer a higher tax will hardly be beneficial to consumers or tax payers.
The 5% tax rate will be on items of common use. Most of the other items will be subject to 12% and 18% tax which still will be lower than the existing tax impact (central excise plus service tax).
The overall tax rate structure may lead to inflation as services shall become c

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Enrolment of existing taxpayer on GSTN Portal and FAQs on registration and migration of existing taxpayers
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 10-11-2016

Dear Professional Colleague,
Enrolment of existing taxpayer on GSTN Portal and FAQs on registration and migration of existing taxpayers
The Government is striving hard to meet its ambitious target to roll out a pan India Goods and Services Tax (“GST”) from April 1, 2017. One of the biggest challenges in implementation of GST is migration of existing taxpayers to GST System to ensure smooth transition to GST regime. In series of events to witness the GST light of the day, enrolment is now open for the assessee presently registered with State Tax or VAT in Puducherry, the first in the Country (along with Sikkim), from November 8, 2016 which will continue up to November 23, 2016.
On the same day, GST System Portal 'www.gst.gov.in' (“GSTN Portal”) has been launched by the Government of India. Mr. Navin

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rch 20, 2017
The assessee is required to complete the GST enrolment during the aforesaid specified dates. However, the window will be open till January 31, 2017 for those who miss the chance.
(Source: http://www.gst.gov.in/documents/enrolment-plan.pdf)
FAQS RELEASED BY THE GSTN
Recently, the GSTN, has released 56 Frequently Asked Questions (FAQs) for enrolment of the existing taxpayer on the GSTN Portal.
Indeed, these FAQs will be an effective tool in disseminating knowledge on Migration of existing taxpayers to GST System. We are summarising herewith key highlights of the FAQs for easy digest-
* Meaning of existing taxpayer:
An existing taxpayer is an entity currently registered under any of the Acts as given below-
* Central Excise
* Service tax
* State Sales tax / VAT (except exclusive liquor dealers if registered under VAT)
* Entry tax
* Luxury tax
* Entertainment tax (except levied by the local bodies).
Enrolment under GST:
* Enrolment under GST means valid

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GST and there will be common registration, return and challan for the same.
Procedure for migration of existing taxpayers under GST:
* Logon through GSTN Portal-
* For the first time login, username and password received from the State VAT/Centre Tax Department is to be provided and in case user name and password is not received, then, contact concerned jurisdiction State/Centre authorities.
* For subsequent login, username and password as created by the taxpayer while enrolling with GSTN portal.
Prefilled details in enrolment application
The following details will be auto-populated in the enrolment application based on existing data-
* PAN of the Business
* Legal Name of Business
* State
* Reason of liability to obtain registration
* Email Address and Mobile number of primary Authorized Signatory entered during enrolling with GSTN Portal.
The legal name, State name and PAN cannot be changed in the enrolment application.
Information/ Documents required for enro

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s VAT Registration certificate and Centre jurisdiction for Central Excise dealers is as given in Registration certificate. However, Centre jurisdiction for dealers registered only in VAT is to be found out based on the address of Principal place of Business of existing taxpayers.
* Every page of the application is to be saved after filling of the details.
* Aadhaar is not mandatory for filling of enrolment application. However, Digital Signature (DSC) or Aadhaar based E-signing would be required for submission of enrolment application.
* Application for enrolment to be mandatorily signed by DSC for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs).
* Application for enrolment can be signed through Electronic Signature (E-sign), which is an online Electronic Signature service to facilitate Aadhaar holder to digitally sign a document.
* Documents required-
* Proof of Constitution of Business:
*

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ill be Month, next 2 will be year, next 6 digits will be system generated code and last digit will be check sum digit.
* ARN can be used to track the status of enrolment application.
Acceptance/ Rejection of enrolment application
* The application for enrolment with GSTN Portal can be rejected (after reasonable opportunity of being heard) in case wrong or fake or incorrect document has been furnished/uploaded with DSC or E-Sign.
Issuance of Provisional and Final Registration certificate
* Provisional Registration certificate will be available on the dashboard of the taxpayer on the appointed date if enrolment application has been filed successfully.
* The final Registration certificate will be provided after verification of documents (within 6 months) by proper officer(s) Centre/State of concerned jurisdiction(s) after appointed date.
Registration of multiple businesses in one State: As one PAN allows one GST Registration in a State, register one business entity first. Fo

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Registration under GST
Query (Issue) Started By: – sreemannarayana B Dated:- 9-11-2016 Last Reply Date:- 11-11-2016 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts
Can any one clarify whether, it is require to register for all the states where ever the goods are going to be consumed or registration is required only where the business establishment is located ?
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
If the business spreads its wings in more than one state, the registration is compulsorily required to be done for each State.
Reply By sreemannarayana B:
The Reply:
Sir, Thank you very much for the response. However, i need some more clarity on this. As per the MGL, "every person who is liable to take a Re

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CONCEPT OF COMPLIANCE RATING UNDER GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 9-11-2016

Section 116 of the model GST law provides for 'GST Compliance Rating' which is a new concept in India. Presently, there is no system of compliance rating under any tax law in India. GST compliance rating is a new concept.
Accordingly, every taxable person shall be assigned a GST compliance rating score based on his record of compliance with the provisions of the GST Act. Every taxable person irrespective of its nature or size or turnover shall be assigned a GST compliance rating.
The GST compliance rating score shall be determined on the basis of parameters to be prescribed in this behalf. Compliance rating score

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/ audit of tax payers records, selection of cases for audit or scrutiny etc. A taxable person with higher rating may be given certain privileges while a lower rating may invite enhanced surveillance. This may also instill healthy competition amongst tax payers for attaining a higher rating leading to enhanced reputation and as an indicator of good governance.
Since GST shall operate on electronic platform, GSTN may be entrusted with the responsibility of determining rating scores based on parameters, its periodic updating and publication of rating in public domain.
Since the compliance ratings would be placed in public domain, businesses or dealers would be able to take informed decision to deal with the lesser complaint taxable person.

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ADVANCE RULING UNDER MODEL GST LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 9-11-2016

Advance Ruling
Section 94(a) of Model Goods and Services Tax Act, 2016 ('Act' for short) defines the term 'Advance Ruling' as a written decision provided by the Authority (the Authority for Advance Ruling) or, as the case may be, the Appellate Authority to an applicant on matters or on questions in relation to supply of goods and/or services proposed to be undertaken or being undertaken by the applicant.
Question on which Advance Ruling is sought
Section 97(2) provides the list of questions on which the advance ruling sought as detailed below-
* Classification of any goods and/or services under the Act;
* Applicability of a notification issued under provisions of the Act having a bearing on the rate of tax;
* The principles to be adopted for the purposes of determination of value of the goods and/or services under the provisions of the Act;
* Admi

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rnment and the State Government. The educational qualifications, eligibility conditions, method and the process of appointment of the members shall be prescribed the rules.
Appellate Authority
Section 96 provides that the constitution of Appellate Authority which is the salient feature of the Model GST Law. The Appellate Authority shall hear appeal against the order of the Authority for Advance Ruling. The Appellate Authority shall comprise –
* The Chief Commissioner of CGST as designated by the Board; and
* The Commissioner of SGST having jurisdiction over the applicant.
Procedure
The Act provides the following procedure in getting advance ruling from the Authority-
* An applicant desirous of obtaining an advance ruling may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling is sought;
* On receipt of the application, the Authority shall send a copy to the Officers as may be prescribedand if necessary c

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y, whichever is applicable;
* No application shall be rejected unless the opportunity has been given to the applicant of being heard;
* If the application is rejected the Authority shall give reasons for such rejection in the order;
* A copy of the order as above shall be sent to the applicant and to the prescribed officers;
* If the application is admitted, the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by theAuthority and after giving an opportunity of being heard to the parties concerned, pronounce its advance ruling on the question specified in the application;
* The Authority have power to regulate its own procedure in all matters arising out of the exercise of the powers under the Act;
* The Authority shall have the powers of a Civil Court under CPC for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing com

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shall be filed before the Authority within 90 days from the date on which the ruling is communicated to the concerned party. The appeal shall be filed in the prescribed form and verified in the prescribed manner.
The Appellate authority may, after giving the parties, an opportunity of being heard, pass such order as it thins fit, confirming or modifying the ruling appealed against. The order shall be passed within a period of 90 days from the date of filing. The Appellate Authority has power to regulate its own procedure in all matters arising out of the exercise of the powers under the Act. The Appellate Authority shall have the powers of a Civil Court under CPC for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records;
Where the members of the Appellate Authority differ on any point or points referred to in the appe

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Appellate Authority has given notice to the applicant or the appellant of its intention to do so and has allowed him a reasonable opportunity.
Binding of Advance Ruling
Section 102 provides that the advance ruling pronounced by the Authority or the Appellate Authority shall be binding only on the-
* applicant who had sought it in respect of any matter referred to in the application for advance ruling;
* jurisdictional tax authorities in respect of the applicant.
Time of applicability
The advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed.
Advance ruling when to be void
Section 103 provides that where the Authority or the Appellate Authority finds that the advance ruling has been obtained by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order declare such ruling to be void ab initio. All the provisions of the Act shall apply, excluding t

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FAQs on GST Enrolment Procedure
GST
Dated:- 8-11-2016

=============
Document 111/8/2016
Who is an existing taxpayer?
Overview of Enrolment
1. Who is an existing taxpayer?
An existing taxpayer is an entity currently registered under any State or Central laws, like Value Added Tax Act, Central
Excise Act and Service Tax Act.
Existing taxpayers include taxpayers already registered under :-
• Central Excise
• Service Tax
•
State Sales Tax or VAT (except exclusive liquor dealers if registered under VAT)
• Entry Tax
•
Luxury Tax
•
Entertainment Tax (except levied by the local bodies)
2. What does the word 'enrolment' under the GST Common Portal mean?
Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields by the taxpayer
in the Enrolment Application at the GST Common Portal.
3. Do I need to enrol for GST?
All existing taxpayers registered under any of the Acts as specified in Question 1 will

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themselves at the GST Common Portal.
6. Is there a fee or charge levied for the enrolment under GST?
No. There is no fee or charge levied for the enrolment of a taxpayer under GST.
7. When do I need to enrol with the GST Common Portal? Is the enrolment process
different for taxpayers registered under Centre, State or Union Territory tax Acts? Is
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Who is an existing taxpayer?
the enrolment process different for taxpayers registered under Centre, State or Union
Territory Tax Acts as specified in Question 1?
The taxpayers registered under any of the Acts as specified under Question 1 are required to enrol at the GST Common
Portal. The State VAT and Central Excise registered taxpayers can start enrolling from October, 2016 on the GST Common
Portal as per plan indicated on the Portal. The taxpayers registered under Service Tax will be enrolled on a later date for
which separate intimation will be sent.
No.

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tate/ Central Authorities
• Valid E-mail Address
• Valid Mobile Number
Bank Account Number
Bank IFSC
Documents
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1.
Who is an existing taxpayer?
Documents
File Size Format
Maximum Allowable
Size
Proof of Constitution of Business
• In case of Partnership firm: Partnership
Deed of Partnership Firm (PDF and
JPEG format in maximum size of 1 MB)
PDF or JPEG
1 MB
2.
• In case of Others: Registration Certificate
of the Business Entity
Photograph of Promoters/Partners/Karta of
HUF
JPEG
100 KB
3.
4.
Proof of Appointment of Authorized Signatory
Photograph of Authorized Signatory
PDF or JPEG
JPEG
1 MB
100 KB
Opening page of Bank Passbook/Statement
containing Bank Account Number of , Address of Branch,
PDF and JPEG
1 MB
Address of Account holder and few transaction
details
In case you are unable to upload any document, check the Internet connectivity, file size and format of the
document

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tion.
3. I have not received my username and password to apply for enrolment with GST.
What do I do now?
In case you have not received your username and password for login to the GST Common Portal, contact your state VAT
department.
4. Can I give e-mail address and mobile number of my Tax Professional during
enrolment with GST?
No, you cannot mention the e-mail address and mobile number of your Tax Professional during enrolment. You MUST
provide the e-mail address and mobile number of the primary Authorized Signatory appointed by you. This e-mail address
and mobile number will be registered with GST. All future correspondence from the GST Common Portal will be sent on this
registered mobile number and e-mail address only.
Tax professionals will be given separate username and password by the GST System for the purpose of login to the
GST Common Portal.
5. Who can be the primary Authorized Signatory?
A primary Authorized Signatory is the person who is primarily responsible to perform act

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entity, one Authorized Signatory need to be
designated as primary Authorized Signatory. The e-mail address and mobile number of the Authorized Signatory needs to be
provided during enrolment.
Note: The Authorized Signatory or Primary Authorized cannot be Minor in age.
6. How long is the OTP valid?
The OTP sent to your e-mail address and mobile number is valid for 10 minutes. It expires after 10 minutes.
7. I have not received the OTP on my mobile? What do I do now?
Your OTP is sent on your registered mobile number and e-mail address. If you have not received the OTP within 10 minutes,
click the RESEND OTP button. The OTP will be sent again on your registered e-mail address and mobile number.
If you do not receive the OTP via SMS on your mobile number even after clicking the RESEND OTP button, please verify if
the mobile number provided by you is correct.
If you do not receive the OTP on your e-mail address even after clicking the RESEND OTP button, please verify if your e-
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lication:
• PAN of the Business
•
Legal Name of Business
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• Name of the State
•
Reason of liability to obtain registration
You cannot make changes to any of these fields as appearing in the Enrolment Application.
10. What does the red asterisk (*) appearing besides the fields in the Enrolment
Application indicate?
Red asterisk (*) indicates mandatory field. You need to fill all mandatory fields to submit the Enrolment Application
successfully.
11. In the Enrolment Application, I need to fill the State Jurisdiction, Ward, Circle,
Sector No. and Center Jurisdiction? How can I find these details?
Refer your VAT Registration Certificate to find your State Jurisdiction and Ward, Circle and Secto

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airs or visit the MCA Portal – www.mca.gov.in.
14. What is Principal Place of Business and Additional Place of Business?
Principal Place of Business is the primary location within the State where a taxpayer's business is performed. The principal
place of business is generally the address where the business's books of accounts and records are kept and is often where
the head of the firm or at least top management is located.
Additional Place of business is the place of business where taxpayer carries out business related activities within the State,
in addition to the Principal Place of Business.
15. What is HSN and SAC code?
HSN stands for Harmonized System of Nomenclature which is internationally accepted product coding system used to
maintain uniformity in classification of goods.
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olment Applications shall be
considered for issue of Final Registration Certificate. You can view the submitted application after login by accessing “My
Saved Applications” at the GST Common Portal.
18. Is electronically signing the Enrolment Application using the DSC mandatory for
enrolment?
Electronically signing the Enrolment Application using DSC is mandatory for enrolment by Companies, Foreign Companies,
Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs).
For other taxpayers, electronically signing using DSC is optional.
19. My DSC is not registered with the GST Common Portal? Will I be able to submit my
Enrolment Application with my DSC? How can I register my DSC with the GST
Common Portal?
You cannot submit the Enrolment Application if your DSC is not registered with the GST Common Portal. Therefore, you
need to register your DSC at the GST Common Portal by clicking the Register DSC menu.
During registration of DSC with the GST Common Portal,

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he Authorized Signatory.
3. After validating the Aadhar Number, the GST Common Portal sends a request to UIDAI system to send an OTP.
4. UIDAI system sends an OTP to e-mail address and mobile number registered against Aadhaar number.
5. The GST System prompts the taxpayer to enter the OTP.
6. The taxpayer enters the OTP and submits the Enrollment Application or the document. The e-Signing process is
completed.
21. Is there any charge applicable on submission of the Enrolment Application at the
GST Common Portal?
No, there is no charge applicable on submission of the Enrolment Application at the GST Common Portal.
22. What is ARN? What is the format of ARN?
ARN refers to Application Reference Number. It is a unique number assigned to each transaction completed at the GST
Common Portal. It will also be generated on submission of the Enrolment Application that is electronically signed using DSC.
ARN can be used for future correspondence with GSTN.
Format of ARN
AA 07 07 16 000000 1
Alphab

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For login to the GST Common Portal, can I use the username and password which I use to login as State registrant?
You need to re-register your valid DSC with GST. Login to the GST Common Portal with valid credentials. Go to Dashboard
> Register/ Update DSC menu.
In case of revocation, register another valid DSC with the GST Common Portal.
27. Is there a Helpdesk available?
Yes, Helpdesk is available and the call number is displayed on the top-right corner of the GST Common Portal.
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Can the Enrolment Application of a taxpayer get rejected?
Enrolment Activities Post Appointed Date
1. Can the Enrolment Application of a taxpayer get rejected?
Yes, the Enrolment Application for enrolment under GST can be rejected in case incorrect details have been furn

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ficate be issued?
The final Registration Certificate will be issued within 6 months of verification of documents by authorized Center/ State
officials of the concerned Jurisdiction (s) after the appointed date.
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I have multiple businesses in one state registered using the same PAN. Do I need to enrol each business separately with GST?
Miscellaneous
1. I have multiple businesses in one state registered using the same PAN. Do I need to
enrol each business separately with GST?
As one PAN allows one GST Registration in a State, you may register one business entity first. For the remaining business
within the State please get in touch with your Jurisdictional Authority.
2. What is ISD Registration?
ISD stands for Input Service Distributor. An Input Service Distributor refers to a person who distributes credit, in respect of
the tax invoices of the services received at the Head Office

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GST portal goes live, GSTN software almost ready
GST
Dated:- 8-11-2016

A new and simpler portal for the incoming Goods and Services Tax regime went live today that will enable easy filing of returns and tax payments through credit/debit cards and other modes.
As much as 60 per cent of the software needed to run GST is ready and GSTN – the company building the gigantic infrastructure and IT backbone for it, made the www.gst.gov.in portal live for migrating existing tax payers.
It will test the software for integrating a welter of state and central levies before the 'one market, one rate' tax model comes into being from April next year.
GSTN Chairman Navin Kumar said migrating more than 65 lakh VAT payers, about 20 la

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istration, refund, return filing and tax payment.
"Because we started work in November 2015, today we are in a happy position that 60 per cent of the software development has been completed; 40 per cent is balance and that work is going on," Kumar said.
The GSTN is building four data centres spread across Delhi and Bengaluru to ensure that the data is safe, secure and to ensure data recovery, whenever required.
Kumar said GSTN has started importing hardware and by December all equipment would be ready and testing would start.
"About 80 lakh tax payers will be migrated from the existing to GST regime. That migration we are starting now. We will generate a PAN-based provisional ID for each tax payer.
By December, all the h

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Enrolment Plan for your State
GST
Dated:- 8-11-2016

The schedule of the enrolment activation drive for states is given below. We encourage you to complete the enrolment during the specified dates. However, the window will be open till 31/01/2017 for those who miss the chance.
States
Start Date
End Date
Puducherry, Sikkim
08/11/2016
23/11/2016
Gujrat, Maharashtra, Goa, Daman and Diu, Dadra Nagar Haveli, Chhattisgarh
14/11/2016
29/11/2016
Odisha, Jharkhand, Bihar, West Beng

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