TMI BlogOnline registration and online filing of the claims, by the eligible units for disbursal of budgetary support under Goods and Service Tax Regime, located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim-reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... s, by the eligible units for disbursal of budgetary support under Goods and Service Tax Regime, located in States of Jammu Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim. -reg. Madam/Sir, Department of industrial Policy and Promotion (DIPP), Ministry of Commerce Industry issued notification dated 05.10.2017 implementing Scheme of budgetary support under Goods and Service tax Regime to the units located in States of Jammu Kashmir, Uttrakhand, Himachal Pradesh and North East including Sikkim. The scheme was introduced as a measure of goodwill, only to the units which were eligible for availing benefits under the earlier excise duty exemption/refund schemes but the scheme had otherwise no relation to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration of the units and filing of the claims up to quarter ending June, 2018 is taking place manually. Online registration and online filing processing of claims 3.1. The scheme was essentially conceptualised and approved to operate in an automated environment. This would bring about better supervision, monitoring of pendency and utilisation of allocated funds and generation of reports. DG, Systems, CBIC is looking after the work relating to automation of the scheme. The development of IT System has been taken up in 3 phases namely:- (i) Registration of the units online under the scheme; (ii) Online filing of applications by registered units for budgetary support; (iii) Upload of inspection report Integration with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pment by DG, Systems, CBIC further procedure in this regard would be laid down by way of issuance of circular. Online registration of existing manually registered eligible units 4. In order to roll out online filing and processing module w.e.f. 15.10.2018 online registration of the existing manually registered eligible units is a mandatory requirement. The units registered manually would be required to file fresh application for registration online on ACES-GST portal and jurisdictional Deputy Commissioner or Assistant Commissioner of Central Tax for the scheme shall approve the registration without causing any further verification and asking for additional documents and only on the basis of earlier approval of the manual registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the fields provided in the application form. (vi) The taxpayer can also enclose supporting documents (upto 10 in number, each not exceeding 2MB, and uploaded in JPEG/PDF format. (viii) Once submitted, the application is routed to the jurisdictional Deputy Commissioner or Assistant Commissioner of Central Tax having jurisdiction over the Principal Place of Business of the GST Registration. (viii) The jurisdictional Deputy Commissioner or Assistant Commissioner of Central Tax may process and approve the registration, following which a unique ID will be generated for each of the units mentioned in the application. (ix) Taxpayers can check the status of their Registration application by logging in to the portal. 6. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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