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Welcome to the

ONE DAYGOODS AND SERVICES TAX (GST)

AWARENESS WORKSHOP

ONE DAYGOODS AND SERVICES TAX (GST)

AWARENESS WORKSHOP

Organized By;Commercial Taxes Deptt. Govt. of J&K

In collaboration withDistrict Administration Ganderbal

1.Introduction/ Overview

of GST

2.Enrolment/RegistrationProcedure

3.Invoicing/ Return

Filing

4.Transitional issues/

Stocktreatment

5.Role of Tax

Deductors atSource/

DDOs

Presentation Plan

2

Reply to Queries/ Question-Answer Session

INTRODUCTION/OVERVIEW

OFGOODS AND SERVICES TAX

INTRODUCTION/OVERVIEW

OFGOODS AND SERVICES TAX

By------

Dr. Bashir Ahmad Bhat(KAS)Commercial Taxes Officer,

CTD, J&K.3Presentation by Dr. Bashir Ahmad (KAS)

• Central Sales Tax (CST)• Central Excise• Additional duties of Custom (CVD)• Service Tax• Surcharges and all cesses

CENTRAL TAXES

Subsuming of Various Taxes into GST

• VAT/sales tax• Entertainment Tax• Luxury Tax• Lottery Tax• Entry Tax• Purchase Tax

STATE TAXES

SALIENT FEATURES OF GST.. Contd.

• It is a dual GST with the Centre and States simultaneouslylevying it on a common tax base.

• In case of intra-state supplies the GST will be levied by theCentre in the form of Central GST (CGST) and by the State inthe form of State GST (SGST).

• An Integrated GST (IGST) is levied and collected by the Centreon inter-State supply of goods and services.

• SGST portion of IGST shall be transferred to the destinationState where the goods or services are eventually consumed.

• It is a dual GST with the Centre and States simultaneouslylevying it on a common tax base.

• In case of intra-state supplies the GST will be levied by theCentre in the form of Central GST (CGST) and by the State inthe form of State GST (SGST).

• An Integrated GST (IGST) is levied and collected by the Centreon inter-State supply of goods and services.

• SGST portion of IGST shall be transferred to the destinationState where the goods or services are eventually consumed.

5

State ‘State ‘A’A’Origin state (e.g.Origin state (e.g.Delhi)Delhi)

State ‘State ‘B’B’Destination StateDestination State(e.g. J&K)(e.g. J&K)

IGSTINTERINTER--STATE SUPPLYSTATE SUPPLY

State ‘State ‘A’A’Origin state (e.g.Origin state (e.g.J&K)J&K)

State ‘State ‘B’B’Destination StateDestination State(e.g. J&K)(e.g. J&K)

INTERINTER--STATE SUPPLYSTATE SUPPLY

INTRAINTRA--STATE SUPPLYSTATE SUPPLY

CGST+SGST

SALIENT FEATURES OF GST• The GST is applicable on the supply of goods

(except alcoholic liquor for human consumptionand five petroleum products) and/or services(except few services as specified).

• It is a destination based consumption tax.

• Tax payers with an aggregate turnover in a financial year lessthan [Rs.20 lakhs] are exempted from tax.

• Tax payers making inter-State supplies or paying tax onreverse charge basis are not eligible for threshold exemption.

• The GST is applicable on the supply of goods(except alcoholic liquor for human consumptionand five petroleum products) and/or services(except few services as specified).

• It is a destination based consumption tax.

• Tax payers with an aggregate turnover in a financial year lessthan [Rs.20 lakhs] are exempted from tax.

• Tax payers making inter-State supplies or paying tax onreverse charge basis are not eligible for threshold exemption.

7

SALIENT FEATURES OF GST.. Contd.• Small taxpayers with an aggregate turnover in a financial year up to

[Rs. 75 lakhs] are eligible for composition levy.

• Under the scheme, a taxpayer has to pay tax as a percentage of histurnover during the year without the benefit of input tax credit(ITC).

• Tax payers making inter-State supplies or paying tax on reversecharge basis are not eligible for composition scheme.

• Tax payers are allowed to take credit of taxes paid on inputs (inputtax credit) and utilize the same for payment of output tax.

• Credit of IGST would be permitted to be utilized for payment ofIGST, CGST and SGST in that order.

• CGST credit can be used for payment of CGST & IGST while as SGSTcredit can be used for payment of SGST &IGST.

• No ITC on account of CGST shall be utilized towards payment ofSGST and vice versa.

• .

• Small taxpayers with an aggregate turnover in a financial year up to[Rs. 75 lakhs] are eligible for composition levy.

• Under the scheme, a taxpayer has to pay tax as a percentage of histurnover during the year without the benefit of input tax credit(ITC).

• Tax payers making inter-State supplies or paying tax on reversecharge basis are not eligible for composition scheme.

• Tax payers are allowed to take credit of taxes paid on inputs (inputtax credit) and utilize the same for payment of output tax.

• Credit of IGST would be permitted to be utilized for payment ofIGST, CGST and SGST in that order.

• CGST credit can be used for payment of CGST & IGST while as SGSTcredit can be used for payment of SGST &IGST.

• No ITC on account of CGST shall be utilized towards payment ofSGST and vice versa.

• .

8

ITC UTILIZATION

9

SALIENT FEATURES OF GST.. Contd.

• HSN code for goods and SA Code for services shallbe used for classifying the goods and services underthe GST regime respectively.

• Exports shall be treated as zero-rated supply. No taxis payable on exports but ITC related to the supplyshall be refunded to exporters.

• Import of goods/services would be subject to IGST inaddition to customs duties.

• HSN code for goods and SA Code for services shallbe used for classifying the goods and services underthe GST regime respectively.

• Exports shall be treated as zero-rated supply. No taxis payable on exports but ITC related to the supplyshall be refunded to exporters.

• Import of goods/services would be subject to IGST inaddition to customs duties.

10

THANK YOUAny Query/

Question/ Doubtregarding the topic

is WELCOMEThank you11

Any Query/Question/ Doubt

regarding the topicis WELCOME

MIGRATION/REGISTRATION

INGOODS AND SERVICES TAX

MIGRATION/REGISTRATION


By------

Mr. Reyaz Ahmad Wani (KAS)Commercial Taxes Officer,


PRESENTATION PLAN:

1. Purpose & Advantages of Registrationunder GST

2. Salient Features of Registration3. Provisions for New Registration/Migration4. Process for New Registration5. Provisions for Amendment, Cancellation

and Revocation6. Overview

1. Purpose & Advantages of Registrationunder GST

2. Salient Features of Registration3. Provisions for New Registration/Migration4. Process for New Registration5. Provisions for Amendment, Cancellation

and Revocation6. Overview

13

Purpose & Advantages ofRegistration under GST:

• Single registration for the Centre and the State so that all the operations of and data relating to the supply of goods

and services can be processed in a seamless manner.• Registration legally recognizes suppliers of goods or services.• With GST registration, A person is authorized to collect GST from his customers. A person can claim and pass on input tax credit of GST paid by him. Single market with uniform tax rates through out the country

• Seamless flow of fund from Centre / Exporting States to IGST Fund andthen to importing States.

• Seamless flow of Input Tax Credit from suppliers to recipients at thenational level.

• Single registration facilitates seamless filing of return, payment of tax(Single Challan), claiming ITC and claiming of refund etc. at a singlepoint.

• Single registration for the Centre and the State so that all the operations of and data relating to the supply of goods

and services can be processed in a seamless manner.• Registration legally recognizes suppliers of goods or services.• With GST registration, A person is authorized to collect GST from his customers. A person can claim and pass on input tax credit of GST paid by him. Single market with uniform tax rates through out the country

• Seamless flow of fund from Centre / Exporting States to IGST Fund andthen to importing States.

• Seamless flow of Input Tax Credit from suppliers to recipients at thenational level.

• Single registration facilitates seamless filing of return, payment of tax(Single Challan), claiming ITC and claiming of refund etc. at a singlepoint.

14

1. REGISTRATION/MIGRATION:• Principles: PAN Based Registration Single Registration Time Bound Registration Online Registration (www.gst.gov.in) Time bound and Online Communication No physical Interface No FEE or SECURITY charges Ease of doing business

• Principles: PAN Based Registration Single Registration Time Bound Registration Online Registration (www.gst.gov.in) Time bound and Online Communication No physical Interface No FEE or SECURITY charges Ease of doing business

15

Structure of Registration Number(GSTIN) :

StateCode PAN Entity

Code Blank CheckDigit

• State Code as defined under the Indian Census 2011• Entity Code: For multiple registration within a State Up to 9 business verticals…………...1 to 9 From 10 to 35 business verticals ….. A to Z

1 2 A A V P W 8 9 10 11 A 13 14 15

16

Registration Proposed under GST Regime &Challenges:

• For Existing Taxpayers: Registered under various Laws and being subsumed

in GST. to be allotted GSTIN on provisional basis, based on

PAN, subject to furnishing information requiredunder GST at a later stage.

• Huge challenge to register new taxpayers who willcome under tax-net dealing in: Textile. Sugar. Exempted goods under VAT regime.

• Central & State tax administration will work together toregister these new applicants.

• For Existing Taxpayers: Registered under various Laws and being subsumed

in GST. to be allotted GSTIN on provisional basis, based on

PAN, subject to furnishing information requiredunder GST at a later stage.

• Huge challenge to register new taxpayers who willcome under tax-net dealing in: Textile. Sugar. Exempted goods under VAT regime.

• Central & State tax administration will work together toregister these new applicants.

17

2 (d) Registration Proposed under GST Regime &Challenges

• Goods and Services Tax (GST) on all supply transactions ofgoods and services excluding: Liquor Petroleum crude, Petrol, HSD, aviation turbine fuel and

Natural Gas for the time being.

There will be single online registration for(i) CGST (ii) SGST (iii) IGST (iv) Additional Tax

• A Unique identification Number i.e. GSTIN from theconcerned tax authorities will be given to each supplier forevery State.

• Goods and Services Tax (GST) on all supply transactions ofgoods and services excluding: Liquor Petroleum crude, Petrol, HSD, aviation turbine fuel and

Natural Gas for the time being.

There will be single online registration for(i) CGST (ii) SGST (iii) IGST (iv) Additional Tax

• A Unique identification Number i.e. GSTIN from theconcerned tax authorities will be given to each supplier forevery State.

18

4. Salient Features of Registration

(a) LIABILITY FOR REGISTRATION:

(b) PREREQUISITS FOR REGISTRATION:

1. PAN2. PHONE NUMBER3. E.MAIL ADDRESS4. PHOTOS5. RENT AGREEMENT OR ANY OTHER SUPPORTING DOCUMENT6. BANK STATEMNT

(c) TYPES OF REGISTRATION:

1. Compulsory Registration2. Voluntary Registration3. Suo-Motto Registration4. Composition Levy

(a) LIABILITY FOR REGISTRATION:

(b) PREREQUISITS FOR REGISTRATION:

1. PAN2. PHONE NUMBER3. E.MAIL ADDRESS4. PHOTOS5. RENT AGREEMENT OR ANY OTHER SUPPORTING DOCUMENT6. BANK STATEMNT

(c) TYPES OF REGISTRATION:

1. Compulsory Registration2. Voluntary Registration3. Suo-Motto Registration4. Composition Levy

19

4 (a) Liability for Registration: Schedule III

• State-wise registration is required: In a State from where supply is made. If aggregate turnover exceeds threshold limit.

• Threshold for registration [Rs.20 lakh]• Aggregate turnover• Person registered under the earlier law shall be liable to be

registered from the appointed day. {08.07.2017}

• State-wise registration is required: In a State from where supply is made. If aggregate turnover exceeds threshold limit.

• Threshold for registration [Rs.20 lakh]• Aggregate turnover• Person registered under the earlier law shall be liable to be

registered from the appointed day. {08.07.2017}

20

4 (a) Liability for Registration…cont.• Threshold of turnover shall not be applicable in the following

cases:1. Persons making any inter-State supply.2. Casual taxable persons.3. Persons who are required to pay tax under reverse charge.4. Non-resident taxable persons.5. Who are required to deduct tax (i.e. TDS).6. Who supply goods and/or services on behalf of other persons whether as

an agent or otherwise.7. ISDs (Input Service Distributors).8. Persons who supply goods / services, other than branded services, through

electronic commerce operator.9. An aggregator who supplies services under his brand name or his trade

name.10. Electronic commerce operator.11. As notified by the Central/ State Government on recommendation of the

GST Council.

• Threshold of turnover shall not be applicable in the followingcases:1. Persons making any inter-State supply.2. Casual taxable persons.3. Persons who are required to pay tax under reverse charge.4. Non-resident taxable persons.5. Who are required to deduct tax (i.e. TDS).6. Who supply goods and/or services on behalf of other persons whether as

an agent or otherwise.7. ISDs (Input Service Distributors).8. Persons who supply goods / services, other than branded services, through

electronic commerce operator.9. An aggregator who supplies services under his brand name or his trade

name.10. Electronic commerce operator.11. As notified by the Central/ State Government on recommendation of the

GST Council.21

4 (b) Certain Specific Exemptions• No liability for registration, if aggregate turnover consists of goods /

services not liable to tax.[Proviso to clause 1 in Schedule III]

• Exemption from Registration: The Central or a State Government may, on the recommendation of

the Council, specify the category of persons who may be exemptedfrom obtaining registration.

[Section 19 (12)]• Exemption from Registration & Payment of tax: Certain persons are not considered as taxable persons e.g.

agriculturists.[Section 9 (1)]

Agriculturist means a person who cultivates land personally, for thepurpose of agriculture.

[Section 2 (8)]

• No liability for registration, if aggregate turnover consists of goods /services not liable to tax.

[Proviso to clause 1 in Schedule III]• Exemption from Registration: The Central or a State Government may, on the recommendation of

the Council, specify the category of persons who may be exemptedfrom obtaining registration.

[Section 19 (12)]• Exemption from Registration & Payment of tax: Certain persons are not considered as taxable persons e.g.

agriculturists.[Section 9 (1)]

Agriculturist means a person who cultivates land personally, for thepurpose of agriculture.

[Section 2 (8)]22

4 (d) Types of Registrations contd. Compulsory Registration: Person liable for registration under Schedule III is required to

apply for registration; Time limit for application: within 30 days from the date of liability Migration of the existing taxpayers will be allowed other than ISD.

[Section 19 (1)] Penal provisions including dis-allowance of ITC have been

provided if not applied within a stipulated time.[Clause (x) in section 66 (1)]

Registration to a person who fails to obtain registration: Where a person who is liable for registration, doesn’t apply for

registration, tax authority can proceed to register such person. e.g. granting temporary registration granted in enforcement cases

which later on converted into a PAN based registration.[Section 19 (5)]

Compulsory Registration: Person liable for registration under Schedule III is required to

apply for registration; Time limit for application: within 30 days from the date of liability Migration of the existing taxpayers will be allowed other than ISD.

[Section 19 (1)] Penal provisions including dis-allowance of ITC have been

provided if not applied within a stipulated time.[Clause (x) in section 66 (1)]

Registration to a person who fails to obtain registration: Where a person who is liable for registration, doesn’t apply for

registration, tax authority can proceed to register such person. e.g. granting temporary registration granted in enforcement cases

which later on converted into a PAN based registration.[Section 19 (5)]

23

4 (d) Types of Registrations contd. Voluntary Registration: Facility to get voluntary registration, even when turnover is

below threshold limit to enter the credit chain.[Section 19 (3)]

Single Registration: One registration in each State. No concept of Centralized registration.

[Section 19 (1)]

Multiple Registrations: Facility for a separate registration for each business vertical

is given to a person having multiple business verticalswithin a State.

[Section 19 (2)]

Voluntary Registration: Facility to get voluntary registration, even when turnover is

below threshold limit to enter the credit chain.[Section 19 (3)]

Single Registration: One registration in each State. No concept of Centralized registration.

[Section 19 (1)]

Multiple Registrations: Facility for a separate registration for each business vertical

is given to a person having multiple business verticalswithin a State.

[Section 19 (2)]24

4 (e) Composition Levy:• Benefit to small taxpayers to minimize compliance cost.• Threshold turnover: [Rs.75 Lakh].• Input tax credit not allowed.• Composition scheme only from the beginning of the

Financial Year.• The application to be filed on or before 31st March.• Does not require fresh application every year.• Validity till turnover crosses the threshold.• Can opt out of the Scheme & will be treated as Regular

taxpayer any time.• Certain Manufaturing units not to avail the scheme

[Section 8]

• Benefit to small taxpayers to minimize compliance cost.• Threshold turnover: [Rs.75 Lakh].• Input tax credit not allowed.• Composition scheme only from the beginning of the

Financial Year.• The application to be filed on or before 31st March.• Does not require fresh application every year.• Validity till turnover crosses the threshold.• Can opt out of the Scheme & will be treated as Regular

taxpayer any time.• Certain Manufaturing units not to avail the scheme

[Section 8]25

5. Provisions for New Registration• Application for registration: A person can make an application for compulsory

registration, voluntary registration & for UIN undersection 19 (1) or 19 (3) or 19 (6) respectively.

• Grant or rejection of registration: Only after due verification. [Section 19 (7)]

• No rejection of an application: Without giving SCN and without giving the person a

reasonable opportunity of being heard. [Section 19 (8)]• Issuance of a certificate of registration: In the prescribed form, with effective date.

[Section 19 (8A)]

• Application for registration: A person can make an application for compulsory

registration, voluntary registration & for UIN undersection 19 (1) or 19 (3) or 19 (6) respectively.

• Grant or rejection of registration: Only after due verification. [Section 19 (7)]

• No rejection of an application: Without giving SCN and without giving the person a

reasonable opportunity of being heard. [Section 19 (8)]• Issuance of a certificate of registration: In the prescribed form, with effective date.

[Section 19 (8A)]26

5. Provisions for New Registration contd.

• Deemed Registration: A registration / an UIN shall be deemed to have been granted

after the period prescribed, if no deficiency has beencommunicated to the applicant by the authority. [Sec. 19 (9)]

• Rejection of an application: Any rejection of application by one authority shall be deemed

to be a rejection of application for registration under bothActs. [Section 19 (10)]

• Grant of registration: Grant of registration under one Act shall be deemed to be a

grant of registration under both the Acts if the application hasnot been rejected by other authority or deficiency is notcommunicated. [Section 19 (11)]

• Deemed Registration: A registration / an UIN shall be deemed to have been granted

after the period prescribed, if no deficiency has beencommunicated to the applicant by the authority. [Sec. 19 (9)]

• Rejection of an application: Any rejection of application by one authority shall be deemed

to be a rejection of application for registration under bothActs. [Section 19 (10)]

• Grant of registration: Grant of registration under one Act shall be deemed to be a

grant of registration under both the Acts if the application hasnot been rejected by other authority or deficiency is notcommunicated. [Section 19 (11)]

27

6 (a) Facilitation Centers (FC) and TaxReturn Preparers (TRP)

Facilitation Centers (FC):• No physical forms will be collected at FC.• FC can provide facilities like uploading scanned copies of

supporting documents or electronic filing of application forregistration/return or for making payment.

• To be approved by the Centre & the State.

Tax Return Preparers (TRP):• On basis of application, approval can be given to a person

to prepare and upload various documents (registration,returns etc.) on behalf of taxable person.

(Section 34)

Facilitation Centers (FC):• No physical forms will be collected at FC.• FC can provide facilities like uploading scanned copies of

supporting documents or electronic filing of application forregistration/return or for making payment.

• To be approved by the Centre & the State.

Tax Return Preparers (TRP):• On basis of application, approval can be given to a person

to prepare and upload various documents (registration,returns etc.) on behalf of taxable person.

(Section 34)28

6 (c) Application for New Registration• New applicant can apply for registration (Application Form): at GSTN directly

at GSTN through the Facilitation Center (FC)

• The GSTN portal will have backend integration with the respectiveIT systems of the Centre and States.

• Application along with following scanned documents:1. Constitution of Business2. Proof of possession of business premises – Principal Place as well

as Additional Places3. All bank accounts4. Letter of authorization for authorized signatories5. Photographs

• New applicant can apply for registration (Application Form): at GSTN directly

at GSTN through the Facilitation Center (FC)

• The GSTN portal will have backend integration with the respectiveIT systems of the Centre and States.

• Application along with following scanned documents:1. Constitution of Business2. Proof of possession of business premises – Principal Place as well

as Additional Places3. All bank accounts4. Letter of authorization for authorized signatories5. Photographs

29

6 (d) Application Form for RegistrationMandatory fields (Shown with *) Optional fields

1) Legal Name of Business2) PAN3) Constitution of Business4) Name of the State and its Code5) Details of Principal Place of Business6) Details of Proprietor / all Partners / Karta

/ Managing Directors and whole timeDirector / Members of ManagingCommittee of Associations / Board ofTrustees etc. (as required in Form).

7) Based on the principal place of business,the applicant has facility to select hisState as well as Central Jurisdiction andbased on that information theapplication would be pushed to theconcerned authority. In case of thewrong selection, the concerned authoritycan forward the same to correctauthority through his login.

1) Trade Name2) Option For Composition.3) Date of commencement of business4) Date on which liability to pay tax arises5) Period for which registration is required-

From........ To…..…6) Reason of liability to obtain registration

(from the dropdown)7) Existing Registrations8) Details of Bank Account9) Details of the Goods supplied or to be

supplied by the Business10) Details of Services supplied or to be

supplied by the Business11) Details of Additional Place of Business12) Details of Authorized Signatory13) Details of Authorized Representative

(TRP / CA / Advocate etc.)

1) Legal Name of Business2) PAN3) Constitution of Business4) Name of the State and its Code5) Details of Principal Place of Business6) Details of Proprietor / all Partners / Karta

/ Managing Directors and whole timeDirector / Members of ManagingCommittee of Associations / Board ofTrustees etc. (as required in Form).

7) Based on the principal place of business,the applicant has facility to select hisState as well as Central Jurisdiction andbased on that information theapplication would be pushed to theconcerned authority. In case of thewrong selection, the concerned authoritycan forward the same to correctauthority through his login.

1) Trade Name2) Option For Composition.3) Date of commencement of business4) Date on which liability to pay tax arises5) Period for which registration is required-

From........ To…..…6) Reason of liability to obtain registration

(from the dropdown)7) Existing Registrations8) Details of Bank Account9) Details of the Goods supplied or to be

supplied by the Business10) Details of Services supplied or to be

supplied by the Business11) Details of Additional Place of Business12) Details of Authorized Signatory13) Details of Authorized Representative

(TRP / CA / Advocate etc.)30

6 (e) Documents Required to be UploadedConstitutionof Business

• No documents are required in case of proprietors and companies(Verification through PAN/Company Identification Number throughMCA 21).

• Partnership Deed in case of partnership firm and RegistrationCertificates in case of society, trust etc. as details are not capturedin PAN.

Details ofBankAccount (s)

• Any documents that contain the details like the Account No., Nameof the Account Holder, MICR and IFS Codes and Branch details. Thiscan include documents like (a) self-certified copy of the onlinebanking details; (b) bank statement / cancelled cheque; (c) Alsocertificate issued by concerned Bank.

• Required for all the bank accounts through which the taxpayerwould be conducting business.

Details ofBankAccount (s)

• Any documents that contain the details like the Account No., Nameof the Account Holder, MICR and IFS Codes and Branch details. Thiscan include documents like (a) self-certified copy of the onlinebanking details; (b) bank statement / cancelled cheque; (c) Alsocertificate issued by concerned Bank.

• Required for all the bank accounts through which the taxpayerwould be conducting business.

Details ofAuthorisedSignatory

• Letter of Authorisation and copy of Resolution of the ManagingCommittee or Board of Directors to that effect. Required to verify whether the person signing as Authorised

Signatory is duly empowered to do so.31

6 (e) Documents Required to be Uploaded

PrincipalPlace ofbusiness

• Own premises – any document in support of the ownership ofthe premises like Latest Tax Paid Receipt or Municipal Khata copyor Electricity Bill copy.

• Rented or Leased premisesi. Consent Letter, duly notarized, obtained from the Lessee of

the premises, where the main lease allows sub-lease.ii. In the absence of consent letter, rent receipt in respect of

the relevant premises may be accepted with ownershipproof of the property.

iii. Where ownership proof is not available, proof ofpossession by certain prescribed documents (such asCertificate issued under Shop and Establishment Act,electricity bill, telephone bill, bank account showing addressproof, etc.) would suffice.

iv. An affidavit in a prescribed format may be taken along withany of the other documents mentioned above whereownership proof or lease agreement is not available.

• Own premises – any document in support of the ownership ofthe premises like Latest Tax Paid Receipt or Municipal Khata copyor Electricity Bill copy.

• Rented or Leased premisesi. Consent Letter, duly notarized, obtained from the Lessee of

the premises, where the main lease allows sub-lease.ii. In the absence of consent letter, rent receipt in respect of

the relevant premises may be accepted with ownershipproof of the property.

iii. Where ownership proof is not available, proof ofpossession by certain prescribed documents (such asCertificate issued under Shop and Establishment Act,electricity bill, telephone bill, bank account showing addressproof, etc.) would suffice.

iv. An affidavit in a prescribed format may be taken along withany of the other documents mentioned above whereownership proof or lease agreement is not available.

32

6 (e) Documents Required to be Uploaded

Photograph • Proprietary Concern – Proprietor• Partnership Firm / LLP – Managing/ Authorized Partners

(personal details of all partners is to be submitted but photosof only ten partners including that of Managing Partner is to besubmitted)

• 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 besubmitted but photos of only ten members including that ofChairman is to be submitted)

• Local Body – CEO or his equivalent• Statutory Body – CEO or his equivalent• Others – Person in ChargePhotographs only in .jpg and .png format

• Proprietary Concern – Proprietor• Partnership Firm / LLP – Managing/ Authorized Partners

(personal details of all partners is to be submitted but photosof only ten partners including that of Managing Partner is to besubmitted)

• 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 besubmitted but photos of only ten members including that ofChairman is to be submitted)

• Local Body – CEO or his equivalent• Statutory Body – CEO or his equivalent• Others – Person in ChargePhotographs only in .jpg and .png format

33

6 (f) Process for New Registration• Online validations by GSTN: Real-time validation of PAN of applicant, Partners, Karta,

M.D., Trustee and Authorized Signatory to be carried out atthe time of submission of application through NSDL(National Securities Depository Limited).

Verification of Corporate Identification Number (CIN)through MCA 21( Ministry of Corporate Affairs) Portal.

Bank Account verification (proposed). Verification of Aadhar.

Submission of Aadhar Number not mandatory but non-submission to be one of the risk parameters.

• Online validations by GSTN: Real-time validation of PAN of applicant, Partners, Karta,

M.D., Trustee and Authorized Signatory to be carried out atthe time of submission of application through NSDL(National Securities Depository Limited).

Verification of Corporate Identification Number (CIN)through MCA 21( Ministry of Corporate Affairs) Portal.

Bank Account verification (proposed). Verification of Aadhar.

Submission of Aadhar Number not mandatory but non-submission to be one of the risk parameters.

34

6 (f) Process for New Registration…contd.

• Application to be submitted using Digital SignatureCertificate (DSC) [if applicant is required to have DSC underany other prevalent law] .

• All applications are required to be uploaded online withDSC/E-signature/ EVC(Electronic Verification Code).

• Applicant is not required to send a signed copy of thesummary extract of submitted application form.

• In case of EVC Post /pre site verification of the businesspremises would be done.

• No Centralized Processing Unit is required for collection of asigned copy of the summary extract of submittedapplication form.

• Application to be submitted using Digital SignatureCertificate (DSC) [if applicant is required to have DSC underany other prevalent law] .

• All applications are required to be uploaded online withDSC/E-signature/ EVC(Electronic Verification Code).

• Applicant is not required to send a signed copy of thesummary extract of submitted application form.

• In case of EVC Post /pre site verification of the businesspremises would be done.

• No Centralized Processing Unit is required for collection of asigned copy of the summary extract of submittedapplication form.

35

6 (f) Process for New Registration…contd.

• Possible scenarios in the process of Application:

If no response from the Center/State within 3 commonworking days excluding the day of submission of applicationon Portal – deemed approval & GSTN to generateRegistration Certificate (RC).

Application found in order - Centre & State to inform within3 common working days to GSTN & GSTN to generate RC.

Query raised by one Authority – same to be communicatedto applicant & other authority – further action after reply tothe query.

Registration refused by one Authority – deemed refusal byother authority.

• Possible scenarios in the process of Application:

If no response from the Center/State within 3 commonworking days excluding the day of submission of applicationon Portal – deemed approval & GSTN to generateRegistration Certificate (RC).

Application found in order - Centre & State to inform within3 common working days to GSTN & GSTN to generate RC.

Query raised by one Authority – same to be communicatedto applicant & other authority – further action after reply tothe query.

Registration refused by one Authority – deemed refusal byother authority. 36

6 Time Period for Registration:

• Registration within 3 common working daysexcluding the day of submission of application onPortal.

• Time-period of 3+7+7 common days (i.e. 17 days)for granting registration in case a query is raised. 3 days to tax authority for granting registration or

raising a query. 7 days to taxpayer for replying to the query. Further 7 days to tax authority to take decision

regarding application for registration.

• Registration within 3 common working daysexcluding the day of submission of application onPortal.

• Time-period of 3+7+7 common days (i.e. 17 days)for granting registration in case a query is raised. 3 days to tax authority for granting registration or

raising a query. 7 days to taxpayer for replying to the query. Further 7 days to tax authority to take decision

regarding application for registration.37

6 (h) Approval or Rejection of an Application

• Applicant to be informed about grant or rejection of applicationthrough an e-Mail & SMS by GSTN.

Approved application• On grant of registration, GSTIN along with Log-in ID & temporary

Password to be sent to the authorized signatory through e-mailand SMS.

• Applicant can download Registration Certificate from GSTN.• RC to be displayed at the principal place of business.• Post registration of business place verification based on: Risk Profile Provided by GSTN. Centre/State tax authorities' own risk profile.

Rejected application• Applicant to be informed about the reasons in writing for refusal

to grant registration through a speaking order- Right to appealagainst decision of refusal.

• Applicant to be informed about grant or rejection of applicationthrough an e-Mail & SMS by GSTN.

Approved application• On grant of registration, GSTIN along with Log-in ID & temporary

Password to be sent to the authorized signatory through e-mailand SMS.

• Applicant can download Registration Certificate from GSTN.• RC to be displayed at the principal place of business.• Post registration of business place verification based on: Risk Profile Provided by GSTN. Centre/State tax authorities' own risk profile.

Rejected application• Applicant to be informed about the reasons in writing for refusal

to grant registration through a speaking order- Right to appealagainst decision of refusal. 38

6 (j) Effective Date of Registration

• Effective date shall be date of liability, if theapplication is filed within 30 days from the dateon which the taxpayer becomes liable to pay tax(in case of circumstances given in paragraph 5 inthe Schedule III).

• Effective date shall be the date on which theregistration is granted, if taxpayer doesn’t applyfor registration within time.

• Effective date shall be date of liability, if theapplication is filed within 30 days from the dateon which the taxpayer becomes liable to pay tax(in case of circumstances given in paragraph 5 inthe Schedule III).

• Effective date shall be the date on which theregistration is granted, if taxpayer doesn’t applyfor registration within time.

39

7. Provisions for Migration of ExistingTaxpayers to GST

• Registration on Provisional Basis: On the appointed day, every person registered under any of

the earlier laws shall be issued RC on a provisional basis.[Section 142 (1)]

• Period of Validity: Valid for a period of six months from the date of issuance. Validity period may be extended for such further period as

notified by the Government.[Section 142 (2)]

• Furnishing Information: Such person is required to furnish prescribed information

within specified period.[Section 142 (3)]

• Registration on Provisional Basis: On the appointed day, every person registered under any of

the earlier laws shall be issued RC on a provisional basis.[Section 142 (1)]

• Period of Validity: Valid for a period of six months from the date of issuance. Validity period may be extended for such further period as

notified by the Government.[Section 142 (2)]

• Furnishing Information: Such person is required to furnish prescribed information

within specified period.[Section 142 (3)]40

7. Provisions for Migration of ExistingTaxpayers to GST

• Final Registration: On furnishing prescribed information, RC provided on a

provisional basis shall be granted on a final basis.[Section 142 (4)]

• Cancellation of Registration: RC issued on provisional basis may be cancelled if such person

fails to furnish prescribed information within specified time.[Section 142 (5)]

• RC issued on provisional basis shall be deemed to have not beenissued if the said registration is cancelled in pursuance of anapplication filed by such person that he was not liable toregistration under section 19.

[Section 142 (6)]

• Final Registration: On furnishing prescribed information, RC provided on a

provisional basis shall be granted on a final basis.[Section 142 (4)]

• Cancellation of Registration: RC issued on provisional basis may be cancelled if such person

fails to furnish prescribed information within specified time.[Section 142 (5)]

• RC issued on provisional basis shall be deemed to have not beenissued if the said registration is cancelled in pursuance of anapplication filed by such person that he was not liable toregistration under section 19.

[Section 142 (6)]41

8. Process for Migration of Existing Taxpayers

• Huge variation in registration data required under GST andexisting database of various States and CBEC.

• In addition, the said data does not comply with Metadata andData Standards (MDDS) of GoI.

• Importing such data will lead to wrong or incomplete result onquery.

• Most States don’t have scanned copy of supporting documentsfor mandatory fields.

Therefore, fresh data is required from taxpayer.• No new application for registration is required.• Taxpayer under VAT & Excise: Source of data for issuing GSTN –

VAT data.• Taxpayer under Service Tax: Source of data for issuing GSTN –

Service tax data.

• Huge variation in registration data required under GST andexisting database of various States and CBEC.

• In addition, the said data does not comply with Metadata andData Standards (MDDS) of GoI.

• Importing such data will lead to wrong or incomplete result onquery.

• Most States don’t have scanned copy of supporting documentsfor mandatory fields.

Therefore, fresh data is required from taxpayer.• No new application for registration is required.• Taxpayer under VAT & Excise: Source of data for issuing GSTN –

VAT data.• Taxpayer under Service Tax: Source of data for issuing GSTN –

Service tax data.42

8. Process for Migration…..continued6 mandatory fields (with * asterisk sign)• 3 (Three) fields i.e. PAN Name of Business Constitution of Businesscan be filled from validated PAN data

• 4th field i.e. Name of State: known from VAT data• 5th & 6th field i.e. Principle place of business Details of promoters

and other non-mandatory items….. will be collected from taxpayers

• Scanned copies of documents

6 mandatory fields (with * asterisk sign)• 3 (Three) fields i.e. PAN Name of Business Constitution of Businesscan be filled from validated PAN data

• 4th field i.e. Name of State: known from VAT data• 5th & 6th field i.e. Principle place of business Details of promoters

and other non-mandatory items….. will be collected from taxpayers

• Scanned copies of documents43

8 (a) Process for Migration: VATTaxpayers registered in VAT:• GSTIN will be generated based on valid PAN.• Portal will send GSTIN with password to respective State Authorities.• State authorities will communicate the same to taxpayer through e-

mail and SMS, with instruction to fill up remaining data on GST portal.• VAT taxable persons include CBEC taxable persons also.

Verification of data• Data so collected, will be provided to the States for verification.• Verification of data by States as per convenience within 2 quarters.• If data is not updated in stipulated time, GSTIN will be suspended till

taxable person does the needful.• At present a large number of existing taxpayers in VAT are not having

their e-mail registered at VAT authorities which shall be required to becollected.

Taxpayers registered in VAT:• GSTIN will be generated based on valid PAN.• Portal will send GSTIN with password to respective State Authorities.• State authorities will communicate the same to taxpayer through e-

mail and SMS, with instruction to fill up remaining data on GST portal.• VAT taxable persons include CBEC taxable persons also.

Verification of data• Data so collected, will be provided to the States for verification.• Verification of data by States as per convenience within 2 quarters.• If data is not updated in stipulated time, GSTIN will be suspended till

taxable person does the needful.• At present a large number of existing taxpayers in VAT are not having

their e-mail registered at VAT authorities which shall be required to becollected.

44

8 (b) Process for Migration: Service TaxTaxpayers registered in Service Tax:• Taxpayers have user id & password & Department has their e-

mail id.• After intimation from service tax authorities, taxpayers will be

required to select the State for registration.• DG Systems portal will check whether GSTIN is already generated

for combination of State & PAN.• If not generated, the DG systems will request GSTN to generate

the same & communicate to Service Tax.• DG Systems will communicate the same to taxpayer, with

instruction to fill up remaining data on GST portal within astipulated time.

• If data is not updated in stipulated time, GSTIN will be suspendedtill taxable person does the needful.

Taxpayers registered in Service Tax:• Taxpayers have user id & password & Department has their e-

mail id.• After intimation from service tax authorities, taxpayers will be

required to select the State for registration.• DG Systems portal will check whether GSTIN is already generated

for combination of State & PAN.• If not generated, the DG systems will request GSTN to generate

the same & communicate to Service Tax.• DG Systems will communicate the same to taxpayer, with

instruction to fill up remaining data on GST portal within astipulated time.

• If data is not updated in stipulated time, GSTIN will be suspendedtill taxable person does the needful.

45

10. Provisions for Amendment,Cancellation and Revocation

(a) Amendment in Registration(b) Surrender of Registration(c) Cancellation by Tax Authorities(d) Revocation of Cancelled Registration

(a) Amendment in Registration(b) Surrender of Registration(c) Cancellation by Tax Authorities(d) Revocation of Cancelled Registration

46

10 (a) Amendment in Registration

• Registered taxable person is required to inform any changes inthe information furnished previously. [Section 20 (1)]

• Tax authority may approve or reject amendments in theregistration. Approval shall not be required in respect of amendment of

certain particulars as may be prescribed. [Section 20 (2)]• No rejection of request for amendment in the registration

without giving SCN and without giving the person a reasonableopportunity of being heard. [Section 20 (3)]

• Any rejection / approval of amendments under one Act shall bedeemed to be a rejection / approval of amendments under boththe Acts. [Section 20 (4)]

• Registered taxable person is required to inform any changes inthe information furnished previously. [Section 20 (1)]

• Tax authority may approve or reject amendments in theregistration. Approval shall not be required in respect of amendment of

certain particulars as may be prescribed. [Section 20 (2)]• No rejection of request for amendment in the registration

without giving SCN and without giving the person a reasonableopportunity of being heard. [Section 20 (3)]

• Any rejection / approval of amendments under one Act shall bedeemed to be a rejection / approval of amendments under boththe Acts. [Section 20 (4)]

47

10 (a) Amendment in Registration• Any change in data submitted should be entered at the

common portal within a stipulated time period.• Changes in following fields requires approval from Tax

authorities: Name of Business Entity State Code PAN Constitution of Business Principal Place of Business Opting for Composition Levy Details of proprietor/partners/Karta/MD

• All amendments details will be retained in the database ofthe GSTN and will be made visible to the tax authorities.

• Any change in data submitted should be entered at thecommon portal within a stipulated time period.

• Changes in following fields requires approval from Taxauthorities: Name of Business Entity State Code PAN Constitution of Business Principal Place of Business Opting for Composition Levy Details of proprietor/partners/Karta/MD

• All amendments details will be retained in the database ofthe GSTN and will be made visible to the tax authorities.

48

10 (b) Surrender / Cancellation ofRegistration

• RC can be surrendered (by registrant/legal heir) or cancelled (by Taxauthorities) in following cases: Closure / fully transfer of business Taxable person (excluding voluntary registrant under section 19 (3)), is no

longer liable to be registered. Change in the constitution of the business Amalgamation or de-merger

[Section 21 (1)]• RC may be cancelled by tax authority from such date, including any anterior

date, in cases where Contravention of provisions of the Act/Rules; or Non-furnishing of returns for three consecutive tax periods by

compounding taxpayer / for a continuous period of six months by othertaxpayers; or

Non commencement of business within 6 months from the date ofregistration in case of voluntary registrant under section 19 (3).

[Section 21 (2)]

• RC can be surrendered (by registrant/legal heir) or cancelled (by Taxauthorities) in following cases: Closure / fully transfer of business Taxable person (excluding voluntary registrant under section 19 (3)), is no

longer liable to be registered. Change in the constitution of the business Amalgamation or de-merger

[Section 21 (1)]• RC may be cancelled by tax authority from such date, including any anterior

date, in cases where Contravention of provisions of the Act/Rules; or Non-furnishing of returns for three consecutive tax periods by

compounding taxpayer / for a continuous period of six months by othertaxpayers; or

Non commencement of business within 6 months from the date ofregistration in case of voluntary registrant under section 19 (3).

[Section 21 (2)]49

10 (b) Surrender / Cancellation ofRegistration… cont.

• Cancellation of RC with retrospective effect, if obtained by means offraud, wilful misstatement or suppression of facts. [Section 21 (3)]

• No cancellation of RC without giving SCN and without giving theperson a reasonable opportunity of being heard. [Section 21 (4)]

• Cancellation of RC shall not affect the liability of the taxable person topay tax and other dues for any period prior to the date of cancellationwhether or not such tax and other dues are determined before or afterthe date of cancellation. [Section 21 (5)]

• Cancellation of RC under one Act shall be deemed to be a cancellationof registration under both the Acts. [Section 21 (6)]

• Substantial penalty in case registration obtained with fraudulentintentions & fraudulent documents/declaration. [Section 66 (1) (xi)]

• Cancellation of RC with retrospective effect, if obtained by means offraud, wilful misstatement or suppression of facts. [Section 21 (3)]

• No cancellation of RC without giving SCN and without giving theperson a reasonable opportunity of being heard. [Section 21 (4)]

• Cancellation of RC shall not affect the liability of the taxable person topay tax and other dues for any period prior to the date of cancellationwhether or not such tax and other dues are determined before or afterthe date of cancellation. [Section 21 (5)]

• Cancellation of RC under one Act shall be deemed to be a cancellationof registration under both the Acts. [Section 21 (6)]

• Substantial penalty in case registration obtained with fraudulentintentions & fraudulent documents/declaration. [Section 66 (1) (xi)]

50

10 (c) Impact of Cancellation ofRegistration

• Such registered person is required to pay:(i) An amount equivalent to ITC in respect of:

(a) inputs held in stock;(b) inputs contained in semi-finished; or(c) inputs contained in finished goods held in stock

on the day immediately preceding the date ofcancellation;

or(ii) Output tax payable on such goods;

whichever is higher in prescribed manner.[Section 21 (7)]

• Such registered person is required to pay:(i) An amount equivalent to ITC in respect of:

(a) inputs held in stock;(b) inputs contained in semi-finished; or(c) inputs contained in finished goods held in stock

on the day immediately preceding the date ofcancellation;

or(ii) Output tax payable on such goods;

whichever is higher in prescribed manner.[Section 21 (7)]

51

10 (c) Impact of Cancellation ofRegistration

• In case of capital goods, the taxable person shall pay an amount:(i) equal to ITC taken on the said capital goods reduced by

the percentage points;or

(ii) the tax on the transaction value of such capital goodsunder section 15 (1);

whichever is higher.[Section 21 (7)]

• Amount payable under section 21 (7) shall be calculated inaccordance with generally accepted accounting principles.

[Section 21 (8)]

• In case of capital goods, the taxable person shall pay an amount:(i) equal to ITC taken on the said capital goods reduced by

the percentage points;or

(ii) the tax on the transaction value of such capital goodsunder section 15 (1);

whichever is higher.[Section 21 (7)]

• Amount payable under section 21 (7) shall be calculated inaccordance with generally accepted accounting principles.

[Section 21 (8)]52

10 (d) Revocation of CancelledRegistration

• Any registered person may apply for revocation ofcancellation of the registration within 30 days from the dateof service of the cancellation order. [Section 22 (1)]

• Tax authority, either revoke the cancellation or reject theapplication for good and sufficient reasons. [Section 22 (2)]

• An application shall not be rejected without giving SCN andwithout giving the person a reasonable opportunity of beingheard. [Section 22 (3)]

• Revocation of cancellation of registration under one Act shallbe deemed to be a revocation of cancellation of registrationunder both the Acts. [Section 22 (4)]

• Any registered person may apply for revocation ofcancellation of the registration within 30 days from the dateof service of the cancellation order. [Section 22 (1)]

• Tax authority, either revoke the cancellation or reject theapplication for good and sufficient reasons. [Section 22 (2)]

• An application shall not be rejected without giving SCN andwithout giving the person a reasonable opportunity of beingheard. [Section 22 (3)]

• Revocation of cancellation of registration under one Act shallbe deemed to be a revocation of cancellation of registrationunder both the Acts. [Section 22 (4)]

53

10. Overview Common registration for three Acts. Registration - PAN based. Online application and online registration. Submission of scanned copies of prescribed documents. One registration for each State & facility of multiple

registrations within a State. Registration within 3 working days. Only post registration physical verification. No security deposits for registration. No separate application for composition for new

registration. Separate provisions / procedures for migration of existing

registration.

Common registration for three Acts. Registration - PAN based. Online application and online registration. Submission of scanned copies of prescribed documents. One registration for each State & facility of multiple

registrations within a State. Registration within 3 working days. Only post registration physical verification. No security deposits for registration. No separate application for composition for new

registration. Separate provisions / procedures for migration of existing

registration.54

THANK YOUAny Query/





INVOICING/ RETURN FILINGIN

GOODS AND SERVICES TAX

By------

Mr. Farooq Ahmad DarCommercial Taxes Officer,


Who can raise a tax invoice?

RegisteredPerson

Supplyingtaxable goods

or services

57

RegisteredPerson

Receiving taxablegoods or services fromunregistered supplier

IMPORTANT CONTENTS OF TAXINVOICE

• GSTIN of supplier• Consecutive Serial Number & date of issue• GSTIN of recipient, if registered• Name & address of recipient, if not

registered• HSN• Description of goods or services• Quantity in case of goods

• GSTIN of supplier• Consecutive Serial Number & date of issue• GSTIN of recipient, if registered• Name & address of recipient, if not

registered• HSN• Description of goods or services• Quantity in case of goods

58

IMPORTANT CONTENTS OF TAXINVOICE

• Total Value of supply• Taxable Value of supply• Tax rate – Central tax & State tax or

Integrated tax, cess• Amount of tax charged• Place of supply• Address of delivery where different than

place of supply• Tax payable on reverse charge basis• Signature of authorised signatory

• Total Value of supply• Taxable Value of supply• Tax rate – Central tax & State tax or

Integrated tax, cess• Amount of tax charged• Place of supply• Address of delivery where different than

place of supply• Tax payable on reverse charge basis• Signature of authorised signatory

59

What should be there in a tax invoice?

60

Digits of HSN Codes to be included:Notification 12/2017-CT, dated 28.06.2017

Annual Turnover in thepreceding FY

Number of Digits ofHSN Code

Up to Rs. 1.5 Crore NilUp to Rs. 1.5 Crore Nil

More than Rs. 1.5 Crore andup to Rs. 5 Crores

2

Above Rs. 5 Crores 4

61

How to raise an invoice?

The serial number of invoices issued during a month /quarter shall be furnished electronically in FORM GSTR-1

Supply of Goods Supply of services

Triplicate Duplicate

1. Original copy for recipient2. Duplicate copy for

transporter; and3. Triplicate copy for supplier

1. Original copy forrecipient; and

2. Duplicate copy forsupplier

The serial number of invoices issued during a month /quarter shall be furnished electronically in FORM GSTR-1

62

1. Original copy for recipient2. Duplicate copy for

transporter; and3. Triplicate copy for supplier

1. Original copy forrecipient; and

2. Duplicate copy forsupplier

When to raise an invoice?

Taxablesupply

Goods

Involvingmovementof goods

Nomovementof goods

Sale orreturn

supplies

Services

Within 30 daysfrom thesupply ofservices

Involvingmovementof goods

At the timeof removal

Nomovementof goods

At the timeof delivery

Sale orreturn

supplies

Before or atthe time ofsupply, orwithin 6monthsfrom theremoval –

w.e. isearlier

Within 30 daysfrom thesupply ofservices

Insurance,Banking - 45

days

63

Who need/ need not to File Return inGST Regime??

Every registered taxable person is required to filea return for the prescribed tax period. A returnneeds to be filed even if there is no businessactivity (i.e. Nil Return) during the said tax periodof return.Government entities/ PSUs, etc. not dealing in

GST supplies or persons exclusively dealing inexempted/ Nil rated/ non-GST goods or serviceswould neither be required to obtain registrationnor required to file returns under the GST law.

Every registered taxable person is required to filea return for the prescribed tax period. A returnneeds to be filed even if there is no businessactivity (i.e. Nil Return) during the said tax periodof return.Government entities/ PSUs, etc. not dealing in

GST supplies or persons exclusively dealing inexempted/ Nil rated/ non-GST goods or serviceswould neither be required to obtain registrationnor required to file returns under the GST law.

64

Features of Tax Returns in GST• Based on transactions – Invoice based.• Totally Electronic without any requirement of

physical submission.• Designed for system based matching of Input Tax

Credit and other details (import, export etc.)• Auto-population from details of outward supplies• Auto-reversal of ITC in case of mismatch.• Concepts of ledgers – cash, ITC and liability.• No revised returns – changes through

amendments to original details.

• Based on transactions – Invoice based.• Totally Electronic without any requirement of

physical submission.• Designed for system based matching of Input Tax

Credit and other details (import, export etc.)• Auto-population from details of outward supplies• Auto-reversal of ITC in case of mismatch.• Concepts of ledgers – cash, ITC and liability.• No revised returns – changes through

amendments to original details.65

Types of returns in GSTDescription Format Due date

Statement of Outward Supplies GSTR-1 10th of next month

Statement of Inward Supplies GSTR-2 15th of next monthStatement of Inward Supplies GSTR-2 15th of next month

Return GSTR-3 20th of next month

66

Statement of Outward Supplies (GSTR-1)

Basic details – GSTIN, Name, period, Turnover in lastfinancial year – mostly auto-populated. Invoice level detailsB2B supplies, interstate and intrastate, interstate

B2C supplies more than Rs. 2.5 lakhGSTIN of recipientInvoice details – Number, date, Value, HSN/SAC,

Taxable valueTax – IGST, CGST, SGST – Rate and Tax amountPlace of Supply (relevant for interstate supplies)

Basic details – GSTIN, Name, period, Turnover in lastfinancial year – mostly auto-populated. Invoice level detailsB2B supplies, interstate and intrastate, interstate

B2C supplies more than Rs. 2.5 lakhGSTIN of recipientInvoice details – Number, date, Value, HSN/SAC,

Taxable valueTax – IGST, CGST, SGST – Rate and Tax amountPlace of Supply (relevant for interstate supplies)

67

• Details of supplies to customers– HSN/SAC– Place of Supply– Aggregate value– Tax – IGST, CGST, SGST – Rate and tax amount

• Credit and Debit Notes – linkage to original invoice– Document number– Original Invoice Number– Differential amount and differential tax.

Statement of Outward Supplies (GSTR-1)

• Details of supplies to customers– HSN/SAC– Place of Supply– Aggregate value– Tax – IGST, CGST, SGST – Rate and tax amount

• Credit and Debit Notes – linkage to original invoice– Document number– Original Invoice Number– Differential amount and differential tax.

68

• Reverse Charge• Details of exports – with and without payment of tax

– Invoice details, Shipping Bill/Bill of Export, taxdetails

• Details of exempt, Nil rated and Non-GST supplies– Interstate and Intrastate B2B and B2C supplies

• Tax paid on advances and adjustment of advances• Amendment of any of the above details filed in

previous months

Statement of Outward Supplies (GSTR-1)• Reverse Charge• Details of exports – with and without payment of tax

– Invoice details, Shipping Bill/Bill of Export, taxdetails

• Details of exempt, Nil rated and Non-GST supplies– Interstate and Intrastate B2B and B2C supplies

• Tax paid on advances and adjustment of advances• Amendment of any of the above details filed in

previous months

69

• Basic Details• Statement of Inwards Supplies

– Auto-populated from Statements of outward supplies– Claimed – non auto-populated– Supplies attracting reverse charge

• Invoice level details– As in statement of outward supplies– Input Tax Credit available, eligibility and availed

• Import of Services– Invoice details, IGST rate and amount, ITC

Statement of Inward Supplies (GSTR-2)

• Basic Details• Statement of Inwards Supplies

– Auto-populated from Statements of outward supplies– Claimed – non auto-populated– Supplies attracting reverse charge

• Invoice level details– As in statement of outward supplies– Input Tax Credit available, eligibility and availed

• Import of Services– Invoice details, IGST rate and amount, ITC

70

• Details of credit and debit notes– Auto-populated from statement of outward

supplies– Claimed – non auto-populated

• ISD Credit received• TDS Credit received• Other details of inward supplies

– From exempt/composition suppliers– Exempt, nil rated and non-GST supplies

Statement of Inward Supplies (GSTR-2)

• Details of credit and debit notes– Auto-populated from statement of outward

supplies– Claimed – non auto-populated

• ISD Credit received• TDS Credit received• Other details of inward supplies

– From exempt/composition suppliers– Exempt, nil rated and non-GST supplies

71

• Auto-populated based on GSTR-1 and GSTR-2• Outward Supplies

– B2B and B2C inter and intra state supplies– Exports– Revision of tax of previous periods

• Inward Supplies– Inter and intra state supplies received– Imports– Amendment to tax of previous periods– Credit to ITC Ledger

RETURN (GSTR-3)• Auto-populated based on GSTR-1 and GSTR-2• Outward Supplies

– B2B and B2C inter and intra state supplies– Exports– Revision of tax of previous periods

• Inward Supplies– Inter and intra state supplies received– Imports– Amendment to tax of previous periods– Credit to ITC Ledger

72

• Tax Liability– Tax on outward supplies– Changes in output liability of previous periods– Amount payable due to reversal of ITC

• Payment details– Utilisation of credit of each tax (debit to ITC

ledger)– Cash (debit to cash ledger)

• Claim of Refund of ITC or cash ledger

RETURN (GSTR-3)• Tax Liability

– Tax on outward supplies– Changes in output liability of previous periods– Amount payable due to reversal of ITC

• Payment details– Utilisation of credit of each tax (debit to ITC

ledger)– Cash (debit to cash ledger)

• Claim of Refund of ITC or cash ledger

73

Month Schedule GSTR-1Date

GSTR-2date

GSTR-3Date

JulyNormal 10th

August15th Aug 20th Aug

Relaxed 5th Sept 10th Sept 15th SeptAugust Normal 10th Sept 15th Sept 20th Sept

Relaxation in filing returns of July & August 2017

Relaxed 5th Sept 10th Sept 15th SeptAugust Normal 10th Sept 15th Sept 20th Sept

Relaxed 20th Sept 25th Sept 30th Sept

74

Additional return for July & August 2017Month Additional Return Due dateJuly GSTR-3B 20th AugAugust GSTR-3B 20th Sept.

Salient features of GST Return Filing

• Mostly based on timely filing of GSTR-1.• GSTR-2 shall be auto-populated based on GSTR-1.• Some additional details to be entered in GSTR-2:

– Claims of ITC not auto-populated.– Details of import.– Other inward supplies.

• HSN Classification– 4 digit compulsory for turnover above Rs. 5 crore.– 2 digit optional in first year and compulsory from

second year.

• Mostly based on timely filing of GSTR-1.• GSTR-2 shall be auto-populated based on GSTR-1.• Some additional details to be entered in GSTR-2:

– Claims of ITC not auto-populated.– Details of import.– Other inward supplies.

• HSN Classification– 4 digit compulsory for turnover above Rs. 5 crore.– 2 digit optional in first year and compulsory from

second year.75

How does Return get filed• All registered persons to file GSTR-1by 10th.

• GSTR-2 of all registered persons allowed to view theirinward supplies uploaded by their suppliers.

• GSTR-2 of taxpayers to be auto-populated after 10th.

• Recipients to prepare GSTR-2 based on auto-populated details.

• Recipients to upload details not auto-populated.• GSTR-2 to be filed by 15th of next month.

• All registered persons to file GSTR-1by 10th.

• GSTR-2 of all registered persons allowed to view theirinward supplies uploaded by their suppliers.

• GSTR-2 of taxpayers to be auto-populated after 10th.

• Recipients to prepare GSTR-2 based on auto-populated details.

• Recipients to upload details not auto-populated.• GSTR-2 to be filed by 15th of next month.

76

• Auto-population of TDS details and recipient toaccept or reject TDS details.

• Those auto-populated details that have beenmodified or those that have been added or deletedwill be communicated back to supplier.

• Supplier may accept the changes by 17th and hisGSTR-1 shall get amended.

• Based on the GSTR-1 and GSTR-2, GSTR-3 would becompletely auto-populated.

How does Return get filed (Contd…)

• Auto-population of TDS details and recipient toaccept or reject TDS details.

• Those auto-populated details that have beenmodified or those that have been added or deletedwill be communicated back to supplier.

• Supplier may accept the changes by 17th and hisGSTR-1 shall get amended.

• Based on the GSTR-1 and GSTR-2, GSTR-3 would becompletely auto-populated.

77

• Tax payers can avail ITC credit for payment of taxesand pay the rest by debiting their cash ledger.

• Tax payer to credit the cash ledger by making paymentby filling challan on GSTN.

• Submit GSTR-3 and at the same time following actionshappen simultaneously:– ITC ledger gets credited by the ITC availed as per GSTR-2.– ITC ledger gets debited by the ITC utilised for payment of

taxes.– Cash ledger gets credited by the amount of TDS claimed.– Cash ledger get debited by the amount utilised for

payment of taxes.

How does Return get filed (Contd…)

• Tax payers can avail ITC credit for payment of taxesand pay the rest by debiting their cash ledger.

• Tax payer to credit the cash ledger by making paymentby filling challan on GSTN.

• Submit GSTR-3 and at the same time following actionshappen simultaneously:– ITC ledger gets credited by the ITC availed as per GSTR-2.– ITC ledger gets debited by the ITC utilised for payment of

taxes.– Cash ledger gets credited by the amount of TDS claimed.– Cash ledger get debited by the amount utilised for

payment of taxes.

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Format Description Due date

GSTR-1 Statement of Outward Supplies 10th of next month

GSTR-2 Statement of Inward Supplies 15th of next month

GSTR-3 Return 20th of next month

Types of returns in GST

GSTR-4 Return for Compounding suppliers 18th of month in nextquarter

GSTR-5 Return for Non-resident suppliers 20th of next month

GSTR-6 Return for ISD 13th of next month

GSTR-7 Return for TDS Deductors 10th of next month79

Return for Composition suppliers (GSTR-4)

• No ITC Available.• Details of inward supplies:

– Invoice level – auto-populated and uploaded.– Details attracting reverse charge – purchases from

unregistered suppliers.• Details of import of goods and services.• Details of outward supplies – gross basis.• Tax liability and payment details.

• No ITC Available.• Details of inward supplies:

– Invoice level – auto-populated and uploaded.– Details attracting reverse charge – purchases from

unregistered suppliers.• Details of import of goods and services.• Details of outward supplies – gross basis.• Tax liability and payment details.

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Return for Non-resident tax payers (GSTR-5)

• Backed by advance tax.• They can take credit of IGST on import and pass on

credit on all supplies.• Credit of tax paid on imports.• Details of outward supplies.

– Similar to GSTR-1• Details of tax paid – ITC ledger and cash ledger.

• Backed by advance tax.• They can take credit of IGST on import and pass on

credit on all supplies.• Credit of tax paid on imports.• Details of outward supplies.

– Similar to GSTR-1• Details of tax paid – ITC ledger and cash ledger.

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Return for Input Service Distributor

• Details of inward supplies– Similar to GSTR-2

• Details of credit distributed– GSTIN of recipient– Invoice details– Credit distributed – IGST, CGST, SGST

• ITC account– ITC received– ITC distributed

• Details of inward supplies– Similar to GSTR-2

• Details of credit distributed– GSTIN of recipient– Invoice details– Credit distributed – IGST, CGST, SGST

• ITC account– ITC received– ITC distributed

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Return for TDS Deductors (GSTR-7)• Section 53 of the J&K GST Act 2017mandates some

specified recipients to deduct tax at source on certainsupplies while making payment for such supplies. Theyshall deduct an amount at a specified percentage (2%)of the payment being made and credit it to theGovernment as tax paid on behalf of the supplier.

• TDS details:– GSTIN of deductee.– Invoice details – number, date, value.– TDS details – rate and amount – IGST, CGST, SGST.

• Details of payment – only by cash ledger.• TDS amount cannot be paid by debiting ITC ledger.

• Section 53 of the J&K GST Act 2017mandates somespecified recipients to deduct tax at source on certainsupplies while making payment for such supplies. Theyshall deduct an amount at a specified percentage (2%)of the payment being made and credit it to theGovernment as tax paid on behalf of the supplier.

• TDS details:– GSTIN of deductee.– Invoice details – number, date, value.– TDS details – rate and amount – IGST, CGST, SGST.

• Details of payment – only by cash ledger.• TDS amount cannot be paid by debiting ITC ledger.

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THANK YOUAny Query/





TRANSITIONAL ISSUES/STOCK TREATMENT


TRANSITIONAL ISSUES/STOCK TREATMENT


By------

Mr. Shabir Ahmad BhatCommercial Taxes Officer,


Transitional Provisions

1I was registered under existing law. How will I get ITC as onappointed day?

You’ll get ITC of amount carried forward in the returnfor 30th June, 2017, subject to conditions below:•You are normal taxpayer•Credit is admissible as ITC in GST•All returns from Jan-June 2017 submitted•Details to be filled in table 5 of GST TRAN-1 oncommon portal within 90 days from the appointedday.

You’ll get ITC of amount carried forward in the returnfor 30th June, 2017, subject to conditions below:•You are normal taxpayer•Credit is admissible as ITC in GST•All returns from Jan-June 2017 submitted•Details to be filled in table 5 of GST TRAN-1 oncommon portal within 90 days from the appointedday.

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3I was an unregistered dealer under existing laws. Will I getITC if I register as normal taxpayer?

Yes. Credit of eligible duties in respect of inputs heldin stock and inputs contained in semi-finished orfinished goods held in stock on appointed day will beavailable subject to specified conditions: (Conditionsenumerated in the succeeding slide)

Yes. Credit of eligible duties in respect of inputs heldin stock and inputs contained in semi-finished orfinished goods held in stock on appointed day will beavailable subject to specified conditions: (Conditionsenumerated in the succeeding slide)

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4I was registered under existing law as composition taxpayer.Will I get ITC if I register as a normal taxpayer?

Yes. Credit of eligible duties in respect of inputs held instock and inputs contained in semi-finished or finishedgoods held in stock on appointed day will be availablesubject to specified conditions: (Conditions enumeratedin the succeeding slide)


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6I was registered as registered importer/ depot of manufacturer.Can I claim ITC if I register as normal taxpayer?



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Conditions

• Inputs or goods are used for making taxable supplies• Eligible for ITC under GST• Possession of invoice or documents (CTD) evidencing

payment of duty• Invoices or other documents not issued prior to one

year of appointed day.• File declaration of stock of duty paid goods in table 7 of

GST TRAN-1 on common portal within 90 days from theappointed day.

• Inputs or goods are used for making taxable supplies• Eligible for ITC under GST• Possession of invoice or documents (CTD) evidencing

payment of duty• Invoices or other documents not issued prior to one

year of appointed day.• File declaration of stock of duty paid goods in table 7 of

GST TRAN-1 on common portal within 90 days from theappointed day.

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7I was a small business unregistered under existing laws.What happens if I don’t have the duty paying documents?

Scheme (for 6 months starting July 2017) fortraders only subject to specified conditions:• ITC @ 60%/40% of GST paid where GST ratepayable on the goods is above/below 18%

•Document of procurement of goods isavailable

Scheme (for 6 months starting July 2017) fortraders only subject to specified conditions:• ITC @ 60%/40% of GST paid where GST ratepayable on the goods is above/below 18%

•Document of procurement of goods isavailable

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8 Will I get ITC of VAT? What about ITC of CST?

Yes. ITC of VAT reflected in the last return willbe allowed to be carried forward as SGSTCredit.

ITC for CST (C/F/H/I forms under CST) is notallowed to be carried forward.

Yes. ITC of VAT reflected in the last return willbe allowed to be carried forward as SGSTCredit.

ITC for CST (C/F/H/I forms under CST) is notallowed to be carried forward.

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Transitional Provisions12

My contract was done before 1st July, 2017 but supplyreceived after 1st July. What tax to charge?

GST will be charged if tax on supply has notbeen levied under the existing law.

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THANK YOUAny Query/





Who is a Tax Deductor ?

• A department or establishment of theCentral Government or State Government;or• Local Authority;or• Governmental Agencies;or• Such persons or category of persons asmay be notified by the Government onthe recommendations of the Council.

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• A department or establishment of theCentral Government or State Government;or• Local Authority;or• Governmental Agencies;or• Such persons or category of persons asmay be notified by the Government onthe recommendations of the Council.

When to deduct tax at source?

Under Section 51 r/w Rule 5 of GST Act:

DDO is liable to deduct tax fromthe payment of the supplier when thetotal value of supply of goods/servicesor both under a contract, payable tothe supplier exceeds Rs.2.5 lakh.

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Under Section 51 r/w Rule 5 of GST Act:

DDO is liable to deduct tax fromthe payment of the supplier when thetotal value of supply of goods/servicesor both under a contract, payable tothe supplier exceeds Rs.2.5 lakh.

Rate of tax for deduction of tax at source

For intra-state supply(For supply within the same State)1% as CGST & 1% as SGST both to beDeducted.

For inter-state supply( Supply involves one State to anotherState)In such case, in place of CGST & SGST2% as IGST tax to be deducted

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For intra-state supply(For supply within the same State)1% as CGST & 1% as SGST both to beDeducted.

For inter-state supply( Supply involves one State to anotherState)In such case, in place of CGST & SGST2% as IGST tax to be deducted

Determination of the Value of Supply for deduction

To determine the value of supply:

The CGST & SGST or IGST taxshown in the invoice by the suppliershall be excluded and the rest of thevalue shall be considered i.e., theamount of CGST & SGST or IGST shownin the invoice shall not be considered asthe value of supply.Illustration in the next slide

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To determine the value of supply:

The CGST & SGST or IGST taxshown in the invoice by the suppliershall be excluded and the rest of thevalue shall be considered i.e., theamount of CGST & SGST or IGST shownin the invoice shall not be considered asthe value of supply.Illustration in the next slide

Determination of the Value of Supply for deduction

Illustration :Selling price of 10 computers @ Rs 30,000 = Rs. 3,00,000.00If the rate of tax (CGST) on computer is 5%CGST @ 5% = Rs. 15,000.00If the rate of tax (SGST) on computer is 5%SGST @ 5%= Rs. 15,000.00Total Invoice value Rs. 3,30,000.00In this illustration , for TDS, DDOs will have to deduct CGST @1% &SGST @ 1% i.e., amount of tax to be deducted =CGST 1% on Rs. 3,00,000 = Rs. 3,000.00SGST 1% on Rs 3,00,000 = Rs 3,000.00

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Illustration :Selling price of 10 computers @ Rs 30,000 = Rs. 3,00,000.00If the rate of tax (CGST) on computer is 5%CGST @ 5% = Rs. 15,000.00If the rate of tax (SGST) on computer is 5%SGST @ 5%= Rs. 15,000.00Total Invoice value Rs. 3,30,000.00In this illustration , for TDS, DDOs will have to deduct CGST @1% &SGST @ 1% i.e., amount of tax to be deducted =CGST 1% on Rs. 3,00,000 = Rs. 3,000.00SGST 1% on Rs 3,00,000 = Rs 3,000.00

Registration of Tax Deductor

Under Section 24(1(vi) of GST Act:

Any person liable for deductionof tax source u/s. 51 is liable forregistration under GST as a TAXDEDUCTOR.

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How to fill up Application for Registration in Form GSTREG-07

In Part-A of the application form the following needstobe filled up :i. Legal Name of the Tax Deductor as per TANe.g., DISTRICT AGRICULTURE OFFICER, Ganderbali. PAN : To enter the PAN of the office, if the office isalso a business entity.ii. TAN : TAN (Tax Deduction and Collection AccountNumber) issued under the Income Tax Act, 1961iii. Email Address : To enter the email id of the office.e.g. [email protected]. Mobile number : To enter the mobile number e.g.9435090174Once Part-A is filled up, e-mail OTP & mobile OTPwill be sent before filling Part-B

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In Part-A of the application form the following needstobe filled up :i. Legal Name of the Tax Deductor as per TANe.g., DISTRICT AGRICULTURE OFFICER, Ganderbali. PAN : To enter the PAN of the office, if the office isalso a business entity.ii. TAN : TAN (Tax Deduction and Collection AccountNumber) issued under the Income Tax Act, 1961iii. Email Address : To enter the email id of the office.e.g. [email protected]. Mobile number : To enter the mobile number e.g.9435090174Once Part-A is filled up, e-mail OTP & mobile OTPwill be sent before filling Part-B

How to fill up Application for Registration in Form GST REG-07....Contd.

In Part-B of the application form the following needs to be filled up:1. In Sl. 1, to enter the trade name, if any2. In Sl. No. 2, To enter the Constitution of Business such asGovernment Department, Public Sector Undertaking, etc.3. In Sl. 3, To enter the name of the State, e.g. J&K & District, e.g.Ganderbal.4. In Sl. 4, to enter the jurisdiction i.e, whether State or Centre andthen to enter the relevant Sector/Circle/Ward/Charge/Unit, etc.e.g., Circle-Ganderbal5. In sl. No. 5, to enter the type of registration i.e., whether TaxDeductor or Tax Collector (DDOs are Tax Deductor)

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In Part-B of the application form the following needs to be filled up:1. In Sl. 1, to enter the trade name, if any2. In Sl. No. 2, To enter the Constitution of Business such asGovernment Department, Public Sector Undertaking, etc.3. In Sl. 3, To enter the name of the State, e.g. J&K & District, e.g.Ganderbal.4. In Sl. 4, to enter the jurisdiction i.e, whether State or Centre andthen to enter the relevant Sector/Circle/Ward/Charge/Unit, etc.e.g., Circle-Ganderbal5. In sl. No. 5, to enter the type of registration i.e., whether TaxDeductor or Tax Collector (DDOs are Tax Deductor)


In Sl. No. 6 to enter the type of Government i.e., whether Centre,State/Union Territory.7. In Sl. No. 7, to enter the date of liability to deduct tax e.g. 08-07-20178. In Sl. No. 8(a), to enter the details of principal place of businessi.e.,the details of office address of the Deductor such as Building No.,Name of Road, City, State, Pin Code, etc.9. In Sl. No. 8(b), to enter the contact information of the office ofthe Deductor such as email, Mobile no, etc.10. In Sl. No. 8(c), to enter the nature of possession of premisessuch as Own, Lease, Rented, etc.11. In Sl. No. 9 & 10 to enter whether the Deductor has any otherregistration under GST in the State & if so to enter the GSTIN.

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In Sl. No. 6 to enter the type of Government i.e., whether Centre,State/Union Territory.7. In Sl. No. 7, to enter the date of liability to deduct tax e.g. 08-07-20178. In Sl. No. 8(a), to enter the details of principal place of businessi.e.,the details of office address of the Deductor such as Building No.,Name of Road, City, State, Pin Code, etc.9. In Sl. No. 8(b), to enter the contact information of the office ofthe Deductor such as email, Mobile no, etc.10. In Sl. No. 8(c), to enter the nature of possession of premisessuch as Own, Lease, Rented, etc.11. In Sl. No. 9 & 10 to enter whether the Deductor has any otherregistration under GST in the State & if so to enter the GSTIN.


In Sl. No. 11 to enter the IEC (Importer Exporter Code), ifapplicable.13. In Sl. No. 12 to enter the personal details of DDOs, such asName, Fathers Name, Photo, DOB, Gender, Mobile No.,PAN/Aadhar No., Passport No., etc. and Residential address of DDO.14. In Sl. No. 13 to enter the details of Authorized Signatory, suchas Name, Fathers Name, Photo, DOB, Gender, Mobile No.,PAN/Aadhar No., Passport No., etc. including Residential address ofAuthorized Signatory.15. In Sl. No. 14 to give the consent for Deductor furnishing Aadhar.16. In Sl. No. 15 to declare the Verification using DSC, e-Signatureetc as the case may be.

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In Sl. No. 11 to enter the IEC (Importer Exporter Code), ifapplicable.13. In Sl. No. 12 to enter the personal details of DDOs, such asName, Fathers Name, Photo, DOB, Gender, Mobile No.,PAN/Aadhar No., Passport No., etc. and Residential address of DDO.14. In Sl. No. 13 to enter the details of Authorized Signatory, suchas Name, Fathers Name, Photo, DOB, Gender, Mobile No.,PAN/Aadhar No., Passport No., etc. including Residential address ofAuthorized Signatory.15. In Sl. No. 14 to give the consent for Deductor furnishing Aadhar.16. In Sl. No. 15 to declare the Verification using DSC, e-Signatureetc as the case may be.

Amendment of Registration

If there is any change in the particularsfurnished in the application ofregistration(FORM GST REG-07)

DDOs needs to submit an online applicationin FORM GST REG-14 along with supportingdocuments for amendment of registration.(e.g., change in name & Personalinformation of DDO such as PAN, address,Mobile number etc.

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If there is any change in the particularsfurnished in the application ofregistration(FORM GST REG-07)

DDOs needs to submit an online applicationin FORM GST REG-14 along with supportingdocuments for amendment of registration.(e.g., change in name & Personalinformation of DDO such as PAN, address,Mobile number etc.

Cancellation of Registration

If the Tax Deductor is no longerliable to deduct tax at source u/s51, the registration shall becancelled and the matter shall beinformed to the tax Deductor inFORM GST REG -08.

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If the Tax Deductor is no longerliable to deduct tax at source u/s51, the registration shall becancelled and the matter shall beinformed to the tax Deductor inFORM GST REG -08.

CHECK LIST for obtaining registration

TAN (Tax Deduction andCollection Account

Number)

PAN of the office, ifthe office is also a

business entity

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TAN (Tax Deduction andCollection Account

Number)

PAN of the office, ifthe office is also a

business entity

Office Email Id &Mobile no of DDO

Class II or above DSC(Digital Signature

Certificate),

Online submission of Returns

Every registered person required todeduct tax at source under the provisions ofsection 51 shall furnish a return in GSTR-7electronically through a common portal(www.gst.gov.in), within ten days after the endof such month. Before 10th of next month.

Illustration : If the date of deduction is12th July,2017, the detail of deduction shall befurnished in GSTR-7 for the month of JULY,2017which needs to be submitted within10th August,2017.

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Every registered person required todeduct tax at source under the provisions ofsection 51 shall furnish a return in GSTR-7electronically through a common portal(www.gst.gov.in), within ten days after the endof such month. Before 10th of next month.

Illustration : If the date of deduction is12th July,2017, the detail of deduction shall befurnished in GSTR-7 for the month of JULY,2017which needs to be submitted within10th August,2017.

Form & manner of submission of Returns

Every registered person required to deduct tax at sourceunder section 51 shall furnish a Return in FORM GSTR-7electronically through the GST Portal (www.gst.gov.in).

•The details furnished by the Deductor shall be made availableelectronically to the suppliers in Part C of Form GSTR-2A on theCommon Portal after the due date of filing of Form GSTR-7 i.e.10th of next month.

•The Tax Deduction Certificate shall be made availableelectronically to the supplier on the Common Portal in FormGSTR-7A on the basis of the Return furnished.

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Every registered person required to deduct tax at sourceunder section 51 shall furnish a Return in FORM GSTR-7electronically through the GST Portal (www.gst.gov.in).

•The details furnished by the Deductor shall be made availableelectronically to the suppliers in Part C of Form GSTR-2A on theCommon Portal after the due date of filing of Form GSTR-7 i.e.10th of next month.

•The Tax Deduction Certificate shall be made availableelectronically to the supplier on the Common Portal in FormGSTR-7A on the basis of the Return furnished.

Mode of TDS payment

Internet Banking through AuthorizedBanks. Credit Card or Debit Card of

Authorized Banks. NEFT or RTGS from any Authorized

Bank. Over the Counter (OTC) payment

through Authorized Banks by cash,cheque or Demand Draft up-toRs.10,000.00 per challan per taxperiod.

Any other mode to be notified.

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Internet Banking through AuthorizedBanks. Credit Card or Debit Card of

Authorized Banks. NEFT or RTGS from any Authorized

Bank. Over the Counter (OTC) payment

through Authorized Banks by cash,cheque or Demand Draft up-toRs.10,000.00 per challan per taxperiod.

Any other mode to be notified.

ISSUANCE of TDS Certificate

The TDS amount shall be paid to the Government by thedeductor within 10th day of next month. ( e.g. If deducted on12/07/2017 . TDS to be paid before: 10/08/2017)

The Deductor shall furnish to the Deductee a certificate in Form –7A with the contract value, rate of deduction, amount deducted,amount paid to the Government. If any Deductor fails to furnishthe certificate to the supplier, within five days from date ofdeposit(say within 15th August in this case), the Deductor shallpay a late fee @ Rs 100 per day from the sixth day (say from 16thAugust in this case) until the failure is rectified, subject tomaximum Rs 5,000.00.

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The TDS amount shall be paid to the Government by thedeductor within 10th day of next month. ( e.g. If deducted on12/07/2017 . TDS to be paid before: 10/08/2017)

The Deductor shall furnish to the Deductee a certificate in Form –7A with the contract value, rate of deduction, amount deducted,amount paid to the Government. If any Deductor fails to furnishthe certificate to the supplier, within five days from date ofdeposit(say within 15th August in this case), the Deductor shallpay a late fee @ Rs 100 per day from the sixth day (say from 16thAugust in this case) until the failure is rectified, subject tomaximum Rs 5,000.00.

Penalty, Fee, Interest etc.

U/s 122(1), if a Tax Deductor fails to deduct thetax or deducts less than the amount required tobe deducted.

orU/s 122(2), where Tax Deductor fails to pay to theGovt, the amount deducted as tax;

In such cases, Tax Deductor shall be liable topay a penalty of ten thousand rupees or anamount equivalent to the tax evaded or the taxnot deducted under section 51 whichever ishigher.

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U/s 122(1), if a Tax Deductor fails to deduct thetax or deducts less than the amount required tobe deducted.

orU/s 122(2), where Tax Deductor fails to pay to theGovt, the amount deducted as tax;

In such cases, Tax Deductor shall be liable topay a penalty of ten thousand rupees or anamount equivalent to the tax evaded or the taxnot deducted under section 51 whichever ishigher.


Interest @18% shall be charged,if any DDO fails to deposit thededucted tax amount to theGovernment within the 10th day ofnext month. Interest shall becalculated for the defaulting period.

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Digital Signature Certificate(DSC) class 2 and aboveis mandatory

If the applicant is a Private LimitedCompany /Public Limited Company /PublicSector Undertaking/ Unlimited Company/Limited Liability Partnership/ ForeignCompany/ Foreign Limited LiabilityPartnership in such cases Digital SignatureCertificate (DSC) class 2 and above ismandatory for submission of Application ofRegistration and furnishing of Return..

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If the applicant is a Private LimitedCompany /Public Limited Company /PublicSector Undertaking/ Unlimited Company/Limited Liability Partnership/ ForeignCompany/ Foreign Limited LiabilityPartnership in such cases Digital SignatureCertificate (DSC) class 2 and above ismandatory for submission of Application ofRegistration and furnishing of Return..

Transitional provision on TDS

If a supplier made a supply ofgoods and issued the relevantinvoice prior to enactment of GST(08/07/2017) then TDS will have tobe deducted under the earlier lawat the applicable rate of tax i.e, noTDS under GST to be deducted u/s51 of GST Act even if payment tothe said supplier is made on or afterthe GST comes into force.Illustration in the next slide

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If a supplier made a supply ofgoods and issued the relevantinvoice prior to enactment of GST(08/07/2017) then TDS will have tobe deducted under the earlier lawat the applicable rate of tax i.e, noTDS under GST to be deducted u/s51 of GST Act even if payment tothe said supplier is made on or afterthe GST comes into force.Illustration in the next slide

Transitional provision on TDS

Illustration :Date of Supply : 12/04/2017(Before GST)Date of Invoice : 15/05/2017(Before GST)Date of payment : 15/07/2017(During GST after itsimplementation )In the above case, the DDO shalldeduct TDS under earlier law, evenif the payment is made in GSTregime

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Illustration :Date of Supply : 12/04/2017(Before GST)Date of Invoice : 15/05/2017(Before GST)Date of payment : 15/07/2017(During GST after itsimplementation )In the above case, the DDO shalldeduct TDS under earlier law, evenif the payment is made in GSTregime

THANK YOUAny Query/





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