1. JRA & Associates.
Chartered Accountants
http://www.jraca.com
B 15 (LGF) | GK Enclave-II | New Delhi | 110 048 | India
2. Historical Background
2000
• In 2000, the Vajpayee Govt. started discussion on GST
by setting up an empowered committee. The committee
was headed by Asim Dasgupta, (Finance Minister, Govt.
of West Bengal).
2002-2004
• The Kelkar Task Force on the implementation of
Fiscal Responsibility and Budget Management (FRBM)
Act,2003 and suggested a comprehensive Goods and
Services Tax (GST)
2006
• A proposal to introduce a national level Goods and
Services Tax (GST) by April 1,2010 was first mooted in
the Budget Speech for the financial year 2006-2007.
3. 2007
• MAY 2007 - Empowered Committee of State Finance
Ministers, on this request, started worked on GST
roadmap.
• NOV 2007- The Joint Working Group, submitted its
report to the empowered committee on Nov 19,2007.
2008
• APRIL 2008 - Empowered committee finalized views
over GST and submitted report titled “A model and
roadmap for Goods and Services Tax (GST) in India.
2009
• NOV 2009 -Government of India has issued first
discussion paper in November, 2009.
4. 2010
• FEB 2010 – Mentioned in the speech of then FM –
GST to be introduced in April 2011.
2011
• MARCH 2011 – The Constitution 115th amendment
bill introduced in Loksabha for levy of GST on all
goods or services except for the specified goods.
2013
• AUG 2013 – Standing Committee Submitted its
report on GST
• NOV 2013 – EC rejected govt’s proposal to include
petroleum products.
5. 2014
• DEC 2014 – The Constitution 122th amendment bill
passed in Lok sabha for levy of GST which enables
the introduction of GST probably by April 2016 on
17th Dec.,2014.
2016
• The Constitution (122nd Amendment) bill passed by
Rajya sabha on 3rd Aug 2016.
6. What is GST?
“Goods and Service Tax (GST) is a comprehensive tax levy
on manufacture, sale and consumption of goods and
service at a national level.
GST is a tax on goods and services with value addition at
each stage having comprehensive and continuous chain of
set-of benefits from the producer’s/ service provider’s
point up to the retailer’s level where only the final
consumer should bear the tax.”
7. Need for GST
Introduction of a GST to replace the existing multiple tax
structures of Centre and State taxes is not only desirable but
imperative in the emerging economic environment.
Increasingly, services are used or consumed in production and
distribution of goods and vice versa. Separate taxation of goods
and services often requires splitting of transaction values into
value of goods and services for taxation, which leads to greater
complexities, administration and compliances costs.
Integration of various taxes into a GST system would make it
possible to give full credit for inputs taxes collected. GST, being a
destination-based consumption tax based on VAT principle, would
also greatly help in removing economic distortions and will help in
development of a common national market.
8. Subsuming of Existing Taxes
Sl.
No.
Subsumed under CGST Subsumed under SGST
1 Central Excise Duty VAT / Sales tax
2 Additional Excise Duties Entertainment tax
3 Excise Duty-Medicinal and
Toiletries Preparation Act
Luxury tax
4 Service Tax Taxes on lottery, betting and
gambling.
5 Additional CVD State Cesses and Surcharges
6 Special Additional Duty of
Customs - 4% (SAD)
Entry tax
7 Surcharges, Cess
9. Present Tax Structure
[5 Important
Constituents]
Excise Duty
Entry No. 84,
List I, Schedule
VII
Taxable Event
is Manufacture
Service Tax
Residuary
Entry No. 97,
List I, Schedule
VII
Taxable Event
is Provision of
Service
Sales Tax /
VAT/ CST
Entry No. 54 of
List II (VAT)
and 92A of List
I (CST)
Taxable Event
is Sale
Customs
Duty
Entry No. 83,
List I, Schedule
VII
Taxable Event
is Import &
Export
Entry Tax/
Entertainment
Tax
Entry No. 52
&62 List II,
Schedule VII
Taxable Event is
Entertainment &
Entry of Goods
Present Indirect Tax Structure of India
10. Intra State
Taxable
Supply
Excise and
Service Tax will
be known as
CGST
Local VAT &
Other taxes will
be known as
SGST
Inter State
Taxable
Supply
CST will be
replaced by
Integrated
GST (IGST)
Approx. Sum
Total of
CGST and
SGST
Import From
Outside India
Custom Duty
In Place of
CVD and SAD,
IGST will be
charged
10
Proposed Indirect Tax Structure
11. GST registration process will be online through a portal maintained by
Central Government of India.
GST REG 01
Application for
Registration under
Section 19(1) of Goods
and Services Tax Act,
20–
GST REG 02
Acknowledgement
Notice for Seeking
Additional
Information/ Clarificatio
n/ Documents relating
to Application
for<<Registration/Amen
dment/Cancellation>>
GST REG 04
Application for
filing clarification/additional
information/ document for
<<Registration/Amendment/
Cancellation/ Revocation of
Cancellation
GST REG 05
Order of Rejection
of Application for
<<Registration /Amendment /
Cancellation/ Revocation of
Cancellation>>
GST REG 06
Registration
Certificate issued under
Section 19(8A) of
the Goods and Services
Tax Act, 20–
GST REG 07
Application for Registration
as Tax Deductor or Tax Collector
at Source under Section 19(1) of
the Goods and Service Tax Act,
20–
GST REG 08
Order of Cancellation
of Application for
Registration as Tax Deductor
or Tax Collector at Source
under Section 21 of the Goods
and Service Tax Act, 20–.
GST REG 09
Application for Allotment of
Unique ID to UN Bodies
/Embassies /any other person
under Section 19(6) of the
Goods and Service Tax Act, 20–.
GST REG 03
Registration Forms for GST in India
12. GST REG 10
Application for
Registration for Non
Resident Taxable
Person
GST REG 11
Application for
Amendment in
Particulars subsequent
to Registration
GST REG 12
Order of Amendment
of existing
Registration
GST REG 13
Order of Allotment of
Temporary
Registration/
Suo Moto Registration
GST REG 14
Application for
Cancellation of
Registration
under Goods and
Services Tax Act, 20–
GST REG 15
Show Cause Notice
for Cancellation of
Registration
GST REG 16
Order for
Cancellation of
Registration
GST REG 17
Application for
Revocation of
Cancelled Registration
under Goods and
Services Act, 20–.
GST REG 18
Order for Approval
of Application for
Revocation of
Cancelled Registration
13. GST REG 19
Notice for
Seeking Clarification/
Documents relating
to Application for <<
Revocation of
Cancellation>>
GST REG 20
Application for
Enrolment of Existing
Taxpayer
GST REG 21
Provisional Registration
Certificate to existing
taxpayer
GST REG 24
Application for Cancellation
of Registration for the
Migrated Taxpayers not
liable for registration
under Goods and Services
Tax Act 20–
GST REG 23
Intimation of
discrepancies
in Application for
Enrolment of existing
taxpayer
GST REG 22
Order of cancellation of
provisional certificate
GST REG 25
Application for extension
of registration period by
Casual / Non-
Resident taxable person.
GST REG 26
Form for
Field Visit Report
14. Who needs to be registered under GST
regime
The provisions related to registration are provided under Chapter VI
of Goods and Services Tax Law 2016 (hereinafter referred as an Act).
According to Section 19, every person who is registered or holds a
registration certificate under Central Excise Law, Service Tax Law,
Central Sales or under State VAT law shall be liable to be registered
under this act with effect from date of enactment of this act.
In case of a person who is not registered under any of the above act
shall be liable to be registered under this act if his turnover in
financial year exceeds the taxable threshold. The Threshold limit of
turnover for the purpose of registration is kept Rs.4 Lakhs for North
East States including Sikkim and Rs. 9 Lakhs for other States.
15. What will be the effective date of
Registration
Where the application for registration has been submitted
within thirty days from the date on which the person becomes
liable to registration, the effective date of registration shall be
date of his liability for registration.
Where an application for registration has been submitted by the
applicant after thirty days from the date of his becoming liable to
registration, the effective date of registration shall be the date of
grant of registration.
In case of suomoto registration, i.e. taking registration
voluntarily while being within the threshold exemption limit for
paying tax, the effective date of registration shall be the date of
order of registration.
16. Cases in which registration is compulsory
As per paragraph 5 in Schedule III of MGL, the following categories of
persons shall be required to be registered compulsorily irrespective
of the threshold limit.
• Person making Interstate taxable supply
• Casual Taxable Persons
• Persons required to pay tax under reverse charge
• Non resident Taxable Persons
• Persons who supply goods and/or services on behalf of other registered
taxable persons whether as an agent or otherwise;
• Input Service Distributor
• an aggregator who supplies services under his brand name or his trade
name
• Such other person or class of persons as may be notified by the Central
Government or a State Government on the recommendations of the
Council.
17. If a person is operating in different states, with the
same PAN number, whether he can operate with a
single Registration?
* If a person fails to obtain registration under this act, than department can suo-moto
proceed with registration of a person
Operating in
diff. states with
same PAN no.
Separately
for each
state
Multiple
business
verticals in a
state
May obtain
separate
registration
Voluntarily
registration
May obtain
registration
18. GST Enrollment Schedule
State Start Date End Date
Puducherry, Sikkim 08-11-2016 07-12-2016
Maharashtra, Goa, Daman and Diu, Dadra and Nagar Haveli, Chhatisgarh 14-11-2016 07-12-2016
Gujarat 15-11-2016 07-12-2016
Odisha, Jharkhand, Bihar, West Bengal, Madya Pradesh, Assam, Tripura, Meghalaya,
Nagaland, Arunachal Pradesh, Mizoram, Manipur
30-11-2016 15-12-2016
Uttar Pradesh, Jammu & Kashmir, Delhi, Chandigarh, Haryana, Punjab, Uttarakhand,
Himachal Pradesh, Rajasthan
16-12-2016 31-12-2016
Kerala, Tamilnadu, Karnataka, Telangana, Andhra Pradesh 01-01-2017 15-01-2017
Enrolment of Taxpayers who are registered under Central Excise Act but not registered
under State VAT
05-01-2017 31-01-2017
Enrolment of Taxpayers who are registered under Service Tax Act but not registered
under State VAT
09-01-2017 31-01-2017
New registration under VAT/Service Tax/Central Excise after August 2016 01-02-2017 20-03-2017
19. Getting the Provisional ID for GST
Obtaining Provisional ID and Password
The provisional ID and password for the GST registrations are directly obtained
from the Income Tax department. All existing taxpayers will be provided with a
unique provisional ID and password by their tax officers. The ID and password are
mandatory requirements for enrolling for GST and can be used to log into the GST
portal created for this purpose.
Documents Required for Registration
Other than the provisional ID and password provided, ensure that you have the
following documents/information with you, at the time of enrolling for GST.
i) A personal email id to receive confirmation as well as acknowledgement.
ii) Bank account number and IFSC code.
iii) Proof of business, such as a partnership deed (PDF or JPEG file of the same),
registration certificate, and LLP Agreement, whichever applies. Keep the soft copy
of the above-mentioned documents to upload easily onto the website.
iv) A photograph of partners, owner or Karta (in case of HUF) in a JPEG file with a
size not exceeding 100KB.
v) A proof of appointment of authorized signatory, in either PDF or JPEG file, not
exceeding 1MB.
vi) Bank account details (soft copy), with the image of bank account number, branch
address as well as the address of the account holder (front page of the passbook,
or bank statement). Again, ensure that the file size does not exceed more than
1MB.
20. Registration Process
• Go to the GST website and create a user ID and password. You need to use the
provisional ID and password here to create the login credentials on the GST
website.
• Click the link to the GST site, and hit ‘New User Login’ . Click ‘I agree’ on the
declaration form displayed and hit ‘Continue’ to register.
Username
and
Password
• Once you agree to the declaration and hit ‘continue’, you will be taken to the
‘Login’ page. Use the ‘Provisional ID’ provided by the tax department through
mail, SMS or through any other communication, to Login.
• If the ‘Captcha’ image is not clear, reload it, and enter it in the box provided before
pressing ‘Login’ tab.
Login
• As soon as you login with the ID provided, a provisional ID verification page will be
displayed. Here, you need to fill in the details required for the registration, including:
• 1. Valid email ID
2. valid mobile number
• Since important information and One Time Password will be sent to this ID and number,
ensure that you have filled the correct details before clicking on ‘Continue’.
• The OTP will be sent to your email ID and mobile number, and both will be required for
verification.
• Also, remember that the email ID and mobile number entered by you will be permanent,
and will register in the records for any future correspondence.
• Any change in both email ID and mobile number can be done only after April 1, 2017, as
specified in the GST ACT.
Verification
of
credentials
21. • With the OTP verified, you will get the page with new credentials. There are
options to fill in the personal details on the page to secure login. Change the
password to secure your login.
• Once you set the password, you will be taken through a series of security
questions. Answer them, and click ‘Submit’.
• There are five questions on this page, and think carefully before answering. It is
mandatory to fill in the answers for all the five questions.
Five
Questions
• Once you log into the account, after securing the credentials, you will
be taken to the ‘Welcome Page’ of your account.
Your Dashboard will have ‘Provisional ID Enrollment’. Click on that to
get the Enrollment application.
Enrollment
Application
• The page displayed once clicking on the ‘Provisional ID Enrollment’ on your
dashboard will contain eight slabs, indicating:
• I. Business details v. Additional Place of Business
II. Promoters or partners vi. Goods and Services
III. Authorized signatory vii. Bank Accounts
IV. Principal place of business viii. Verification
Complete
the Form
22. • The business details to be included are as given:
Apart from the blank form to be filled, certain details are auto populated in
the application from the data available through VAT system. Details such as:
a. Legal name of business as per PAN and Current Tax Act
b.PAN number of businesses
c. State under which the business is registered
d. Ward or circle or sector
• The above-mentioned details cannot be changed. However, some details can
be edited. These are as follows:
1. Trade name 4.Date of registration of business
2. Constitution of business 5.Document upload section
3. Registration number
• Once you fill in the details and edit any if required, save the form, and click
‘Continue’.
Business
Details
• The next page of enrolment would be the details of the promoters or partners of
the business. Enter the requisite details demanded, hit save and continue.
• In case your business (or the names entered in the partners or promoters section)
consists of an authorized signatory, you need to select the ‘Authorized signatory’
tab to fill in the details.
Owners’
Details
• On the ‘Principal Place of Business’, enter the relevant details, and click
‘Continue’. Do not forget to click ‘Save’ to ensure you have a hassle-free
process.
Place of
Business
23. • Under the goods and services tab, you need to enter the ‘HSN’ code of
the goods handled under your business. If you do not know the code,
simply enter the name of the goods under ‘Search HSN code’ to obtain
the same. Hit Save and continue.
• The same applies for services, too. Enter the SAC code of the services
provided, or search for it, to obtain the same, and ‘Continue’ to the
next step of the enrollment form.
Goods and
Services
• Under this tab, you need to enter details of the Bank account, type of
bank account and IFSC code. The supporting documents for the same
(soft copy of passbook or statements) need to be uploaded.
Bank
Details
• Once you have submitted all details, you will be asked to verify the
same and sign it with the DSC (digital signature certificate).Submit
the form, with DSC, after verification. The ‘Successful Submission’
message will be displayed on screen. You will receive an
acknowledgement within 15 minutes of submission. An ARN or
application receipt number will be sent in the mail for further queries
regarding the enrollment form.
Verification