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Report of the Joint Committee on Business Processes for GST on Registration Processes in GST Regime

Dated:- 12-10-2015 - 1.0 Introduction During the Empowered Committee meeting held on 10th March, 2014, it was decided that a Joint Committee under the co-convenership of the Additional Secretary (Revenue), Government of India and the Member Secretary, Empowered Committee should be constituted to look into the Report of the Sub-Group-I on Business Processes for GST and make suitable recommendations for Registration and Return to the Empowered Committee. It was also decided that the Joint Committe .....

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siness Processes on Registration was accordingly circulated to all the States. However, this Report was further discussed in the meeting of the Joint Committee on Business Processes held on 22nd and 23rd July, 2015. Some changes were made as per the discussions in the meeting of the Joint Committee on Business Processes held on 22nd and 23rd July, 2015. The report of the Joint Committee on Business Processes on Registration was accordingly finalized. The list of the participants of the meeting o .....

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gram. Registration under Goods and Service Tax (GST) regime will confer following advantages to the business: Legally recognized as supplier of goods or services. Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services or both by the business. Pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients. 2.0 Assumptions 2.1The business process proposed in this document is base .....

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ion application must be filed within 30 days from the date of the dealer‟s liability for obtaining such registration. Effective date of registration would be the date of application in all cases i.e. whether the application has been filed within prescribed time limit of 30 days or otherwise. The taxpayer would be eligible for ITC in respect of all his purchases from the date of application in case application for registration has been filed within 30 days. The taxpayer would, however, not .....

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ligibility for ITC accordingly as well as for levying penalty in case of a dealer failing to register within the stipulated time period. (3) However, such person with all-India gross annual turnover below the threshold turnover would be allowed to take registration, if he wants to. By taking such voluntary registration he can enter the credit chain even prior to crossing the threshold limit, provided he does not opt for the Compounding scheme (as defined below). (4) There will be another relativ .....

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alers don‟t have to apply every year to remain under the compounding scheme. However, if the compounding dealer opts out of compounding in a financial year, for any reason, but eligible and wish to avail compounding in the next financial year, such dealer will have to apply afresh for compounding in the beginning of the financial year in which he wishes to claim compounding scheme. (5) All other taxable persons will be required to take GST registration. Such persons will be able to take th .....

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y and / or is liable to pay GST under reverse charge, he will be compulsorily required to take registration. Such person shall neither be eligible for exemption threshold nor for Compounding scheme. However, an individual importing services for personal consumption will not be liable to pay GST under reverse charge or register under GST if the GST law so provides. (8) All UN bodies seeking to claim refund of taxes paid by them would be required to obtain a unique identification number (ID) from .....

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thorities / PSUs not making outwards supplies of GST goods (and thus not liable to obtain GST registration) but are making inter-state purchases. The structure of the said ID would be uniform across the States in uniformity with GSTIN structure. The supplier supplying to these organizations is expected to mention the UID on the invoices and treat such supplies as B2B supplies and the invoices of the same will be uploaded by the supplier. (10) The concept of Input Service Distributor (ISD) presen .....

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Credit Rules provide for a mechanism to allow distribution of inputs, which is basically a mechanism to distribute credit on inputs. Such mechanism is necessary for service provider as the location of payment of GST may be distinct from the location where goods are received. Therefore, drafting Committee may look into this issue.] (11) All existing registered persons, whether with the Centre or State under any of the tax statues being subsumed in GST, would be allotted a GST registration number .....

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each State the taxable person will have to take a separate registration, even though the taxable person may be supplying goods or services or both from more than one State as a single legal entity. 2.3 Multiple registrations within one State to business verticals [as defined in Accounting Standard (AS) 17 issued by ICAI] of a taxable person may also be permitted, subject to all the verticals being on the same scheme of tax treatment if the GST Law so provides. 2.4 A supplier who is not register .....

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format of Registration Certificate for such taxpayers is different from the regular taxpayers. Even the application form for registration will have field for ascertaining estimated supplies. Return for such taxpayers would also be different. Such taxpayers would be required to self-assess their likely liability and deposit the same as an Advance Tax. Such amount would be deposited by way of two Demand Drafts (one for Centre and other for State) which would be returned to the taxpayer after he h .....

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ntities in the State in which registration is applied as Non-Resident Supplier. The provisions applicable on casual dealers (as detailed in para 2.4 above) may apply to them except that no security deposit or advance tax collection may be made in their case. 3.0 Structure of registration number 3.1Each taxpayer will be allotted a State wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN). 3.2 Various digits in GSTIN will denote the following: State Code PAN Entity Co .....

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tate. For example, a legal entity with single registration within a State would have 1‟ as 13th digit of the GSTIN. If the same legal entity goes for a second registration for a second business vertical in the same State, the 13th digit of GSTIN assigned to this second entity would be 2‟.This way 35 business verticals of the same legal entity can be registered within a State. 3.5 14th digit of GSTIN would be kept BLANK for future use. 3.6 In GST regime, multiple registrations within .....

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g committee) 3.7 Switching over from Compounding scheme to Normal scheme and vice-versa would be dealt in the manner described below - (1) Any existing taxpayer not under Compounding scheme may opt for Compounding scheme, if eligible, only from the beginning of the next Financial Year. The application will have to be filed on or before 31st March of the previous year so that Returns can be filed accordingly. (2) Compounding dealer may be allowed to switch over to Normal scheme even during the ye .....

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f switching over to Normal scheme. (4) For the changes covered by (1) to (3) above, the validation in the return module should change automatically under intimation to the concerned taxpayer and both the tax authorities. A suitable validation / dependency of the return module should be established. The above changes should also be published on the common portal in addition to being intimated to other taxpayers who have identified such taxpayer as their counter-party taxpayer. 4.0 Procedure for o .....

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t in para 7.0 below. 4.3 A new applicant would be allowed to apply for registration without prior enrollment. Once a complete application is submitted online, a message asking for confirmation will be sent through e-mail and SMS to the authorized signatory of the applicant. On receipt of such confirmation from the authorized signatory, Acknowledgement Number would be generated and intimated to the applicant. Once the application is approved and GSTIN is generated, the same along with Log-in ID a .....

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time directors/Member of Managing Committee of Association, Managing trustee/authorized signatory etc. of the business would be mandatory and without such verification, registration application will not be allowed to be submitted. 5.0 Facilitation Center and Tax Return Preparer Scheme 5.1 In order to cater to the needs of taxpayers who are not IT savvy, following facilities shall be made available:- 5.2 Tax Return Preparer (TRP): A taxable person may prepare his registration application / return .....

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Centre and the States and will also be provided appropriate training by them, as per common curriculum to be devised by EC/ GST Council. 5.3 Facilitation Centre (FC) shall be responsible for the digitization and / or uploading of the forms and documents including summary sheet duly signed by the Authorized Signatory and given to it by the taxable person. After uploading the data on common portal using the ID and Password of FC, a print-out of acknowledgement will be taken and signed by the FC a .....

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oth mandatory and voluntary. 6.2 New applicant can apply for registration: (1) at the GST Common Portal directly3; or (2) at the GST Common Portal through the Facilitation Center (FC) Multiple applications can be filed at one go where a taxable person seeks registration in more than one State or for more than one business vertical located in a single / multiple State(s). 6.3Following scanned documents are required to be filed along with the application for Registration - Relevant Box No. in the .....

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captured in PAN. Partnership Deed would be required to be submitted in case of Partnership Firms. 11. Details of the Principal Place of business In case of Own premises - any document in support of the ownership of the premises like Latest Tax Paid Receipt or Municipal Khata copy or Electricity Bill copy In case of Rented or Leased premises - a copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Tax Paid Receipt or Muni .....

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usiness premises. If the documentary evidence in Rent Agreement or Consent letter shows that the Lessor is different from that shown in the document produced in support of the ownership of the property, then the case must be flagged as a Risk Case , warranting a post registration visit for verification. GST Law Drafting Committee may add penalty provision for providing wrong lease details. 12. Details of Bank Account (s) Opening page of the Bank Passbook held in the name of the Proprietor / Busi .....

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h Proprietary Concern - Proprietor Partnership Firm / LLP - Managing/ Authorized Partners (personal details of all partners is to be submitted but photos of only ten partners including that of Managing Partner is to be submitted) HUF - Karta Company - Managing Director or the Authorised Person Trust - Managing Trustee Association of Person or Body of Individual -Members of Managing Committee (personal details of all members is to be submitted but photos of only ten members including that of Chai .....

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cation is sent to the State/ Centre. In case of mismatch the applicant will be given an opportunity to correct the same. 6.4A registration form has been designed and is annexed as Annexure-III. This form should be developed by GSTN as per the standard practices / protocols on IT notified by the Govt. of India e.g. for digitally capturing a postal address, name etc. In case there is no standard practice for any of the field, the same should be developed by the GSTN and form designed accordingly. .....

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olment of Tax Practitioner or Facilitation Centre if provided for in the GST Law; (7) Assignment of Role (by a dealer) to TP/FC, as agent of the dealer if so provided for in the GST Law; (8) Application for new registration on account of Succession / Amalgamation / De-merger etc. of existing GST registrants; (9) Application by UN bodies for getting a Unique Identification Number (ID). 6.5 In some North-eastern States, individuals (Proprietorship firms) are exempt from Income Tax. However, to obt .....

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taxable person will however be forwarded by portal to the e-mail furnished by the taxable person (that of primary authorized signatory) and by SMS to the mobile number furnished by taxable person or by post, if the taxable person so desires. It will not be sent to FC. 6.7 The GST common portal shall carry out preliminary verification / validation, including real-time PAN validation with CBDT portal, Adhaar No validation with UIDAI, CIN (Company Identification) with MCA and other numbers issued .....

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tal to a central processing center to be operated by GSTN. The location details of this central processing center would be intimated to the applicant along with the application acknowledgement number. The application will be processed even without waiting for receipt of the signed copy of the summary extract. If the signed copy is not received within 30 days, a reminder will be sent through e-mail and SMS to the authorized signatory through the portal. If the copy is not received within 30 days .....

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ication form will be passed on by GST portal to the IT system of the concerned State/ Central tax authorities for onward submission to appropriate jurisdictional officer (based on the location of the principal place of business) along with the following information - (1) Uploaded scanned documents; (2) State specific data and documents; (3) Details if the business entity is already having registration in other States. This should also include GST compliance rating4; (4) Details of the PAN(s) of .....

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ers who shall examine whether the uploaded documents (as detailed in para 6.3 above) are in order and respond back to the common portal within 3 common working days, excluding the day of submission of the application on the portal, using the Digital Signature Certificates. An indicative process for processing of the application by the concerned tax authorities will be drafted and shared separately. Submission of latitude and longitude data in respect of principal place of business will be of hel .....

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matically generate the Registration Certificate. (2) If during the process of verification, one of the authorities raises some query or notices some error, the same shall be communicated to the applicant either by the Tax Authority directly or through the GST Common Portal and also simultaneously to the other authority and to the GST Common Portal within 3 common working days. The applicant will reply to the query / rectify the error / answer the query within a period informed by the concerned t .....

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of registration or refusal to grant registration. If either of the two authorities (Centre or State) refuses to grant registration, the registration will not be granted. (4) In case registration is refused, the applicant will be informed about the reasons for such refusal through a speaking order. The applicant shall have the right to appeal against the decision of the Authority. A deeming provision to the effect that rejection of the registration application by one authority amounts to rejectio .....

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tion certificate. In case either authority raises a query within 3 common working days, applicant will have to respond to the same within next 7 common working days failing which the application will be rejected. After the applicant has responded to the query raised by any authority, a period of another 7 common working days will be given to the authorities to respond to the application. In case any of the authority neither rejects the application nor raises a query during this period, then the .....

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tration Certificate from the GST common portal. GST law may provide that GST Registration certificate shall be displayed at the principal place of business of the taxpayer. 6.12 The GST common portal will provide a risk profile to the tax authorities based on the risk parameters made available by the tax authorities. The Central/State tax authorities will also have their own risk profile based on their own risk parameters. It was noted that submission of Adhaar No. cannot be made compulsory. Non .....

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7.1Existing registrants are those who are either registered with States or with the Centre or with both. 7.2 In case of such registrants, the system shall be designed to migrate cleaned and verified data from the existing database to the GST Common Portal and a GSTIN shall be generated. With regard to the migration of data of the existing registrants, following steps are necessary: (1) The process of migration of data must be started sufficiently in advance so that the business of existing regi .....

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nd Centre conducted by NSDL and GSTN reveals the following: a) The number of fields in the registration database of various State VAT and CBEC system are different than that finalized for GST. The number of fields varies from 50 to 107 in case of States/Centre whereas GST Registration Form has 120 fields. Thus there is a gap of 13 to 70 fields, meaning that data will have to be collected from the taxpayers. b) As per report of NSDL, which conducted as is study of State Systems as well as that of .....

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his again will have to be collected from them. Since, lots of reports will be using registration database, purity of registration data will be of paramount importance. Migrating half-complete and incorrect data from existing registration databases to GST database will adversely impact the reports and intelligence derived out of it. Thus data will have to be collected afresh from the existing taxpayers. GSTIN can be issued based on State and validated PAN. In case of taxpayers under Excise and VA .....

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ness‟ and details of promoters‟ will have to be collected from taxpayers along with non-mandatory items. In case of Service Tax, State will have to be collected before generating GSTIN. With this the following process has been suggested: (4) For Taxpayers Registered under State VAT/Excise i. GSTIN will be generated by NSDL in case of all VAT TINs where PAN has been validated. Along with a password the GSTIN will be sent to respective State Tax Authorities. ii. State tax authorities w .....

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it does affect the working of the tax authorities. This is being suggested as the dealer is already registered with VAT department. iv. In case, PAN has been validated but the email or mobile numbers of dealers are not available, such dealers may be advised through newspaper advertisement to visit the GST portal and use the following data for user authentication: 1. VAT-TIN 2. PAN 3. Date of Birth/Date of Incorporation in DDMMYYYY format. (This data is available with PAN Database) i. Date of bir .....

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would like to get themselves registered in. II. Service Tax portal will check from GST portal whether GSTIN has been generated for combination of State and PAN of the taxpayer. If not generated, request GST portal to generate the same. III. GST portal will generate the GSTIN and communicate to Service Tax, which will be communicated to the taxpayer asking him/her to provide remaining data at GST Portal. (6) Any verification / updation of the information as outlined above would have to be done b .....

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entering the credit chain. 8.2 Although the Compounding scheme is only a temporary phase before the taxable person starts functioning as a normal taxable person, separate format annexed as Annexure-V has been prescribed for enabling such taxable persons to opt for Compounding scheme. When the taxable person opts for Compounding scheme he should indicate so in the registration form and GST Common Portal would internally flag him as a Compounding dealer. Later on when he goes out of the Compoundi .....

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ntered at the common portal within a stipulated time period. Except the fields mentioned in Para 7.2 (7) above, changes to other registration data can be done on self-service basis. The changes to fields mentioned in Para 7.2 (7) above and a change to Compounding scheme will require submission of reasons and prescribed relevant documents, and will be subject to approval by the concerned tax authorities. All amendments in the details in registration application form will be retained in the databa .....

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of a proprietorship firm; (4) Amalgamation of taxable person with other legal entities or de-merger; (5) Non commencement of business by the tax payer within the stipulated time period prescribed under the GST laws (Suitable provision to be made in the GST law). 10.2 In case of surrender, the system will send an acknowledgment by SMS and e-Mail to the applicant regarding his surrender of registration and he will be deemed to be unregistered from the date of such acknowledgement. There will be a .....

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wing situations: (1) In case signed copy of the summary extract of submitted application form is not received even after a reminder; (2) In case a tax payer contravenes specified provision of the GST law; (3) In case a taxpayer has not filed any return at all during a predetermined period (say six months). In case a taxpayer has filed a nil return continuously for this period, then the provisions of cancellation will not be applicable.(GST Law drafting committee should provide for the time perio .....

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n, the surrendered / cancelled registration can be revoked. The action for revocation would be initiated by that Authority which has cancelled the registration or had earlier accepted the surrender of registration. 10.6 The GST Law would contain appropriate provisions relating to revocation / surrender / cancellation of registration. 10.7 The action for revocation / cancellation of registration would have to be initiated by both Centre and State tax authorities. Once the registration is cancelle .....

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2 The form has fields from 1- 21 requiring various details from the applicant. These fields have been organized so that applicant can introduce himself and the nature of his business to the tax authorities in simple interactive manner. To maintain uniformity in the manner of submission of the form, the fields are provided in the standard conventional manner. These can be adopted from the forms notified by the Information Technology department of the Central and State Governments. For example, th .....

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are the critical fields and need to be filled before the form can be submitted to the portal. In case of non-availability of the information such as PAN Number with the applicant, the common portal will direct the applicant to the website of the income tax department where he can submit the application for obtaining the PAN and after obtaining PAN, can apply for registration under GST. 11.4 Fields 1-5 are the basic introductory fields and need no explanation. 11.5 Field 6 is relevant for taxabl .....

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ails of time period for which registration is required by the casual dealers. Field From‟ - To‟ - will be mandatory for casual /non-resident dealers in the registration application. For others field From‟ only would be mandatory. Field 10 captures the reason for such liability. This field would not be enabled in case of registration application by casual/non-resident dealer. 11.8 Field 11 is for the existing registrants. They have to indicate the details of their existing regis .....

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unications, notices, orders etc. and service of the communications, notices and orders at this place will be treated as legal service of such communications, etc. 11.10 Field 13 seeks the details of the Bank Accounts of the applicant. The taxable person is required to disclose the details of all the bank accounts maintained by him for conducting his business. 11.11 Field 14 and 15 ask for the details of top 5 goods or services (in terms of turnover or any other parameter to be specified by the G .....

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ils of the authorized signatory. 11.15 Field 19 asks for the details of authorized representative (TRP / CA/ Advocate, etc.) of the taxpayer. 11.16 Field 20 is kept to capture any State specific information, if so provided in the GST law. 11.17 Field 21 is required to capture the scanned documents (as mentioned in para 6.3. above) required to be uploaded along with the application 11.18 Field 22 is the field for verification and declaration made by the applicant about correctness of the informat .....

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INT COMMITTEE ON BUSINESS PROCESSES FOR GST During the last Empowered Committee meeting held on 10th March, 2014, it was decided that a Joint Committee under the co-convenership of the Additional Secretary (Revenue), Government of India and the Member Secretary, Empowered Committee should be constituted to look into the Report of the Sub-Group-I on Business Processes for GST and make suitable recommendations for Registration and Return to the Empowered Committee. It was also decided that the Joi .....

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of State Taxes Section States Government (1) Dr. J.B. Ekka, Commissioner of Taxes, Assam (2) Shri Prashant Goyal, Commissioner, Trade & Taxes, Delhi (3) Shri H.V. Patel, Commissioner, Commercial Tax, Gujarat (4) ShriSudhirRajpal, Commissioner, Excise & Taxation, Haryana (5) ShriKifayatHussainRizvi, Commissioner, Commercial Tax, J&K (6) Shri Ajay Seth, Commissioner, Commercial Tax, Karnataka (7) ShriShyamJagannathan, Commissioner, Commercial Tax, Kerala (8) ShriAmitRathore, Commissio .....

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od Kumar, Commissioner, Commercial Tax, West Bengal Empowered Committee of State Finance Ministers (1) Shri Satish Chandra, Member Secretary - Co-convener 2. The Committee will submit its report to the Empowered Committee in two months time. Sd/- (Satish Chandra) Member Secretary Empowered Committee of State Finance Ministers Copy to: All the Members of the Joint Committee Copy also to: (1) PS to Chairman, Empowered Committee of State Finance Ministers (2) Adviser to Chairman, Empowered Committe .....

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K. Sinha, Commissioner (LTU), Audit, CBEC, Government of India 6. Shri G.D. Lohani, Commissioner, CBEC, Government of India 7. Shri Ravneet Singh Khurana, Deputy Commissioner, CBEC, Government of India 8. Shri Sachin Jain, Additional Commissioner, CBEC, Government of India 9. Shri P.K. Manderna, Superintendent (GST Cell), Government of India States 1. Shri Gautam Das Gupta, Deputy Commissioner of Taxes, Assam 2. Shri T. Ramesh Babu, Additional Commissioner, Commercial Tax, Andhra Pradesh 3. Shri .....

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10. Shri Dipak M. Bandekar, Additional Commissioner, Commercial Tax, Goa 11. Dr. P.D. Vaghela, Commissioner, Commercial Tax, Gujarat 12. Ms. Aarti Kanwar, Special Commissioner, Commercial Tax, Gujarat 13. Shri Shyamal Misra, Commissioner, Excise & Taxation, Haryana 14. Shri Hanuman Singh, Additional Commissioner, Excise & Taxation, Haryana 15. Shri J.C. Chauhan, Commissioner, Excise & Taxation, Himachal Pradesh 16. Shri P.K. Bhat, Additional Commissioner, Commercial Tax, Jammu & .....

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i P.M. Kulkarni, Deputy Commissioner, Sales Tax, Maharashtra 25. Shri K. Sanglawma, Commissioner of Taxes, Mizoram 26. Shri H. Rangthanmawia, Superintendent of Taxes (GST Cell), Mizoram 27. Shri Niten Chandra, Commissioner, Commercial Tax, Odisha 28. Shri Sahadev Sahoo, Joint Commissioner, Commercial Tax, Odisha 29. Shri K. Sridhar, Deputy Commissioner, Commercial Tax, Puducherry 30. Dr. Karthik, Additional Secretary, Punjab 31. Shri Pawag Garg, Additional Commissioner, Excise & Taxation, Pu .....

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IT), Uttar Pradesh 39. Shri N.C. Sharma, Additional Commissioner, Commercial Tax, Uttarakhand 40. Smt. Ujjaini Datta, Joint Secretary, Finance, West Bengal Goods and Services Tax Network (GSTN) 1. Shri Navin Kumar, Chairman, Goods and Services Tax Network 2. Shri Prakash Kumar, Chief Executive Officer, Goods and Services Tax Network Empowered Committee of State Finance Ministers 1. Shri Satish Chandra, Member Secretary, Empowered Committee 2. Shri Bashir Ahmed, Adviser, Empowered Committee ANNEX .....

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y ) O In case of Proprietorship* 3 Name of Proprietor 4 PAN of the proprietor In case of other Businesses* 4A PAN of the Business 5 Name of the State and its Code* Drop down for Name of State & Codes 6 Option For Composition Yes O No O 7 Date of commencement of business D D M M Y Y Y Y 8 Date on which liability to pay tax arises D D M M Y Y Y Y 9 Estimated supplies (in case of casual dealers) Period for which registration is required - From To 10 Reason of liability to obtain registration (f .....

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nstitution of business (10) Due to Merger /Amalgamation of two or more registered taxpayers (11) Being casual Dealer (12) Being Non resident Dealer (13) None of the above - on voluntary basis 11 Indicate Existing Registrations Yes/No Registration Details Central Excise Service Tax State VAT Registration (TIN) CST Registration No IEC No.(Importer Exporter Code Number ) Corporate Identity Number (CIN) GSTIN 12 Details of Principal Place of Business* ADDRESS Building No/Flat No/Door No Floor No Nam .....

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fice/Sale Office O Leasing Business O Service Recipient O EOU/ STP/ EHTP O SEZ O Input Service Distributor (ISD) O Works Contract O 124213. Details of Bank Accounts (s) Total number of Bank Accounts maintained by the applicant for conducting business Details of Bank Account 1 Account Number Type of Account IFSC Name of the Bank Branch and Address of the Bank & Branch To be auto-populated (Edit mode) PIN Code State Details of Bank Account 2 Account Number Type of Account Name of the Bank Bran .....

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g Code 1 1 2 - 5 16 Details of Additional Place of Business Number of additional places Premises 1 Details of Additional Place of Business ADDRESS Building No/Flat No/Door No Floor No Name of the Premises/Building Road/Street/Lane Locality/Area/Village District/Town/City PIN Code CONTACT DETAILS Telephone number Fax Number Mobile Number Email Address Nature of possession of premises Owned O Leased O Rented O Consent O Shared O Please Tick the Nature of Business Acti ity being carried out at abov .....

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ime Director/Members of Managing Committee of Associations/Board of Trustees etc. * Total Number of Persons _____ Please provide details in the table below. In case you need more tables, click on add table In case of Proprietorship: Details of Owner/Proprietor In case of Partnership: Details of all Managing/ Authorized Partners (personal details of all partners but photos of only ten partners including that of Managing Partner is to be submitted) In case of Companies registered under Companies A .....

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irs of the business First Name Middle Name Surname Name of Person Name of Father /Husband Designation Date of Birth DD MM YYYY PAN Passport No (in case of foreigners) UID No DIN No. (if any) Mobile Number E-mail address Gender M O F O Telephone No FAX No Residential Address Building No/Flat No/Door No Floor No Name of the Premises/Building Road/Street/Lane Locality/Area/Village District/Town/City PIN Code State Details 2…n (Multiple fields will be available to capture the details of other .....

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ld will be available to capture the details of other authorized persons) 19 Details of Authorized Representative (TRP / CA / Advocate etc.) First Name Middle Name Surname Name of Person Status TRP / CA / Advocate etc. Mobile Number E-mail address Telephone No FAX No 20 State Specific Information a. Field 1 b. Field 2 c. …. d. ….. e. Field n 21 Document Upload A customized list of documents required to be uploaded (as detailed in para 6.3 of the process document) as per the field va .....

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lip;………………. Designation ……………………………. Instructions to Taxable Person Field 4:In case of Proprietary concerns, only PAN of the Proprietor will be required while in case of other business entities, only PAN of the business will be required. 2. Field 4A:PAN should be in same name as the Legal Name in Field 1. 3. Field 6: If Yes option is selected, the applicant will be asked to conf .....

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nication will be made to the Mobile Number and e-mail mentioned in Principal Place of Business. XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX Suggestions for System Development 1. Pin Code should be the field requiring primary data, and the other two field should get autopopulated (based on master values) with option to enter locality/area/village if that is not in the portal master. Alternatively, a validation between PIN Code and Locality/Area/Village and District/Town/City should be inbuilt. 2. For Fi .....

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ged entity 4. In Field No. 9 (Period for which registration is required - From/ To) validity period of registration is captured. The From Date is mandatory for all dealers but the To Date should be mandatory only for Casual/non-resident Dealers. Following validation needs to be built in Inserting of a radio buttons - Whether regular dealer or Casual/non-resident dealer In case of Casual/non-resident dealer - both from date and to date are enabled, and both are mandatory fields. Further, the from .....

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be enabled for casual dealers. Voluntary registration is to be enabled. 6. Field No. 11 (Indicate existing registrations) - Following state specific fields need to be captured: Professions Tax E.C. No. Professions Tax R.C. No. State Excise License No. and the name of the person in whose name Excise Licence is held. 7. For Field No. 12 (Details of Principal Place of Business) and Field No. 16 (Details of Additional Place of Business), it is required to display the earlier places of business - i.e .....

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In case of casual dealers, principal place of business will be the place where he will run his business. 8. For Field No. 14 (Details of Goods/ Commodities supplied by the Business) history of existing/ deleted/ added commodities and services with from date and to date needs to be captured by the software. This would give a detailed picture of the nature of the commodities dealt by the dealer. Further, it is also better if the dealer identifies one of the commodities/ service as the main commod .....

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the database to enable the jurisdictional officer to see the history of the persons entered earlier, and from date and to date.Photos of maximum of 10 partners including that of Managing Partner is required to be uploaded. XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX ANNEXURE-IV Form GST - [See Rule __] Application for Surrender of Registration under Goods and Services Tax Act, Year Please file your tax return for the tax period in which the effective date of cancellation of your registration falls befo .....

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Sole Proprietor application will have to be made by the legal heir / successor manually before the concerned tax authorities) 7.In case of amalgamation or merger, provide particulars of registration in which merged, amalgamated etc. (i) GSTIN (ii) Name (iii) Principal Place of Business (The new entity in which the applicant proposes to amalgamate itself must be registered with the tax authority before the filing of the surrender application. This application can only be made after that.) 8. Date .....

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ffirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. (ii) I/We undertake to discharge any tax liability which is found to be payable subsequent to the surrender of registration and the tax authorities shall be free to take any action as prescribed in the law. Signature of Authorised Signatory Full Name Designation/Status Place Date Day Month Year ANNEXURE-V Form GST - [See Rule ] Applicat .....

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put Service Distributor (ISD) O 4. Year for which composition scheme is sought - 5. Turnover in the preceding year (Rs.) 6. Estimated Turnover in the current year (Rs.) 7. Tax Payable on Opening Stock lying at the beginning of the current year(provision for capital goods may have to be made if the GST law provides for proportionate credit in case of mixed use) Description Turnover (Rs.) Tax Payable CGST SGST IGST (i) Trading Stock (ii) Raw material (iii) Packaging Material (iv) Finished Goods To .....

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_____________________________________ Full Name (first name, middle, surname) _______________________________________ Designation/Status _______________________________________ Place Date Day Month Year ANNEXURE-VI Form GST - [See Rule ] Application for withdrawal from Composition Scheme (For existing taxpayer) Filed no. 2 & 3 would get auto populated on the basis of information mentioned in filed no. 1. 1. GSTIN 2. Full Name of Applicant Dealer 3. Please Tick the Nature of Business Activity .....

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t available ongoods purchased and lying in stock on the day of withdrawal from the scheme(provision for capital goods may have to be made if the GST law provides for proportionate credit in case of mixed use) Description Turnover (Rs.) Input Tax Credit (Rs.) CGST SGST IGST (i) Trading Stock (ii) Raw material (iii) Packaging Material (iv) Finished Goods Total 8. Verification I/We __________________________________________ hereby solemnly affirm and declare that the information given hereinabove i .....

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e used to amend fields mentioned in para 7.2(7) of the Process document as all other fields can be amended on self-service basis) I. GSTIN II Full Name of Dealer III Amendment summary (Please put field reference in which amendments are sought, date of amendment and reason for amendment(s). attach additional sheets if required) Field Ref. Field Name Date (mm/dd/yy) Reason(s) (Please edit /fill in only those following fields that are to be amended) Complete Registration form should be copied here. .....

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threshold both for services and goods should be same. However, for inter-state dealers, the threshold should be zero. The threshold should be worked out taking into account both the supply of goods and services on gross turnover basis. Such turnover would include the turnover of exempted goods and services (including nontaxable) and exports. It was also agreed that the turnover so calculated would be applicable for the purposes of Threshold, Compounding Scheme and Dual Control. While the State r .....

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.What would happen is that an entity will open office in States and Union Territories (which are 37 in number) for availing of State-wise threshold for SGST purposes. In such a scenario, the threshold for CGST purposes would work out to ₹ 9.25 Crores (Rs. 25 Lacs * 37). Similar impact would be there for the compounding scheme as well as for the issue relating to dual control.The suggestion of the Central Board of Excise and Customs (CBEC) that legal entity on all India basis should be take .....

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nt on GST Network. The Member Secretary mentioned that a Committee of Principal Secretaries/Secretaries (Finance/Taxation) and Commissioners of Commercial Taxes met on 10th April, 2012 to discuss the various concerns raised by the States regarding GSTN-SPV. Dr. Nandan Nilekani, Chairman, Unique Indentification Authority of India and Chairman, Empowered Group on IT Infrastructure for GST kindly agreed to join the discussion of the Committee. He, during the Committee meeting, clarified the positio .....

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le to the States for usage of services to be provided by GSTN: a. Full service model where the GSTN will offer the full range of GST services as a utility which the States can utilize. b. Limited service model where a State will use the GSTN for common registration, return and payments and has its own software for remaining GST functions. c. Application Programming Interface (API) model where the States will have their own software for flexibility but will, adhere to the common registration, ret .....

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ommittee noted that the Empowered Committee had deliberated on the non-Government status of the SPV in detail in its earlier meetings and taken a considered view to approve it. However, Committee requested that the list of potential private equity partners should be decided in consultation with the Empowered Committee. (iv) The Committee noted that the mechanisms recommended by Empowered Group for ensuring strategic control would be adequate. However, the draft Memorandum of Association and Arti .....

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should be brought to the notice of the Empowered Committee. 15. The Chairman, Empowered Committee broadly indicated that the strategic control over the SPV will be available by virtue of thinly dispersed private shareholding, the composition of Board of Directors, special resolutions, share holders agreement, induction of deputationists from the Government and agreements between GSTN-SPV and Government, Advisory Committee of GSTNSPV etc. After due deliberations, the recommendations of the Commi .....

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he same. ANNEXURE-X EXTRACT OF THE REPORT OF THE COMMITTEE ON IGST AND GST ON IMPORTS I. Norms for blacklisting of dealers for blocking tax credits A system of GST Compliance Rating can be introduced. Any fall in the rating below a prescribed level will have impact of blacklisting a dealer. The rating is only a measure to facilitate informed choices by the purchasers and not a punishment measure. There should be clear declaration in the law that blacklisting does not mean that ITC claim on other .....

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the rating to normal level. IX.A. Trigger for Blacklisting i. Continuous default for 3 months in paying ITC that has been reversed. ii. Continuous default of 3 months or any 3 month-period over duration of 12 months in uploading sales details leading to reversal of ITC for others. Defaulters of even a single event should also be flagged and put in public domain as being a potential black listed dealer so as to alert the buyers. iii. Continuous short reporting of sales beyond a prescribed limit o .....

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ons, making prompt payment in lieu of reversed ITC, etc. The profiles for all dealers would be posted in public domain so that the dealer community is kept aware of the compliance profile of all registered dealers with whom they may have to deal with during the course of their business. While the system of blacklisting may only highlight deviant behaviour after it crosses a certain threshold, a system-updated dealer profile will serve as a continuing rating mechanism for the entire community and .....

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