Presentations on GST Portal Regarding

REGISTRATION
RETURNS
PAYMENTS
TRANSITIONAL PROVISIONS

Presented By
Taxes Organisation
1
Registration –What, Why, Who, When, Where

Obtaining a GST registration number

Commonly called the GSTIN

PAN-based

For TDS deductors not having PAN, TAN-based

registration is possible
V

State-specific Format of GYIN

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 Registration –What, Why, Who, When, Where
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Avail benefits of tax credits

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Proper accounting
 Registration –What, Why, Who, When, Where

Any/all types of entities carrying out supply of

•Goods
•Services
•Both Goods & Services

Tax Return Preparers (TRPs) can also enroll

 Registration –What, Why, Who, When, Where

Supplies > INR 20L Suppliers making Casual taxable

(1OL for some states) inter-state supply persons

Other Notified Person

UN Bodies Embassies (e.g. Government
Departments)

Tax Deductors I Tax

Anyone liable for Non-resident
Collectors under
reverse charge Taxable Persons
GST

Input Service Agent for registered

Distributors (lSD) principal
 Registration –What, Why, Who, When, Where

Annual turnover > 10 Lakhs for Arunachal Pradesh, Assam, Himachal

Pradesh, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland,
Sikkim, Tripura, & Uttarakhand

Annual turnover > 20 Lakhs for all other states & Uts

Apply within 30 days of liability for all categories except for Non-resident
Taxable Persons & Casual Taxpayers

For Casual & Non-resident Taxable Persons, 5 days before the

commencement of business -GSTIN active for 90 days in this case & can be
extended only once
Registration –What, Why, Who, When, Where

Where can I register under GST? Is online registration mandatory?

www.gst.gov.in

Must be taken online

3 Goods& Service Tax(E X ti‘ ‘|

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Get Ready for GST Z Z

Existing Taxpayers of VAT, Service Tax, Central Excise
o Enroll yourself for smooth transition to GST
- Your provisional ID will come from your tax officer
- Update profile information and upload documents
~ Enrolment is being taken up in a staggered manner '
Click nere for Eniolrne.n: Scneijuie For your state ' ‘-
Already enrolled? Click Exrstrng User Logrn

NEW USER LOGIN EXISTING-i USER LOGIN

3 I“ * - mi
 Reasons for Cancellation by Taxpayers
Closure of business

Below threshold for registration

Transfer of business /merger/amalgamation

Change of PAN

Non-commencement of business within the stipulated time

period

No liability post registration

Death of proprietor
 Place of Business

Any location where an entity conducts business

One entity, many places of business

Maximum 500 (may change)

Principal Place of Business

One location

Usually head office/corporate office

All financial records are available in one place

 Registration for Taxpayers
IMAGES

All documents must be uploaded in .pdf or .jpeg formats

Document file size must be less than 1 MB

Photograph file size must be less than 100 KB

BUTTONS

Primary action button highlighted in blue

Secondary actions button highlighted in white

 Amendment of core &: non-core fields
Can I make changes (amendments) to my GST registration?

Yes, you can!

1 Core fields include: 1

All other fields
c Name of Business
c All Stakeholders' Details 1
No reasons or documents required
c Principal Place of Business
1
No approval required from Tax Official
1 Must provide valid reason &
prescribed documents 1
You can do edit non-core fields
online on your own!
1
Requires approval from Tax Official
 How to Apply fo r a New Registration: New Registration Screen

New Reoistration
• indi<it~ men:lmrv ~\!Ids
1' Open the GST website &
• N!!v ~oiwe ti on Tempo1ery R.toim et ion Uumbl!'r (TRN)
select New Registration
I T~X)~'(U .I
St~•t I UT'
2. Enter the mandatory details
.I .; I am a
.; State/ UT
Selttt .; District where Principal
LQg ;lll N:= m ~ of Su=! n oa~ {.o ~ I* ~N) •

t1ttr lc~l f\~me of &~.o~inc:~

Place of Business is
located
.; Legal Name of Business
0 linu don't hnc PAN, Cl>tk hue HI Ull~
(as per PAN)
fg : ~~~!l~l/~ol(

Em1:·1Addruc •
.; PAN
.; Email Address
.; Mobile Number

3. Click Proceed
PROCFro
Your Tempora~ Regstration Num~er (TRN) is 121700000002TRN. Clic~ rere to go to Login wit~ Temporary Registration Num~er.
 SPIVU':e; • NotrfiC:itiOni 81 Drculnn; • Acti & Rule; • Download;; •

Do>hboord 9 Enghoh

Saved Application
Cr eation Dilte Form No Form Description Date of expi ry Status: ActiO II

02/ 02/ 2017 GST REG·Cl Application for Reoistration under section
19( I) of Goodt and S•rvteE£ Tax A<~ 20-·
16/0212017 Draft
a
Track API>Iie<lttOni Status
No Records Found

You can edit or delete the

saved application here

• The taxpayer can access the saved application on the GST portal at anytime using the
TRN up to 15 days post generation of TRN.

• The TRN helps maintain data for Casual taxpayer (Advance Tax Payment)
• All applications saved by taxpayer appear in descending chronological order.
 1

'
 New Registration Screen
Language Labels
Serv1c6 • lllllilicalloos H11ctlars • M5 &Rules • Downloads • Code Lanpulp

ASS Assam~s@
Dashooard OEnd1sh
BEN Bengali
MySavedAp~ication
ENG English
CreationDate formNo. formOescriptio11 Dateof e~plry Status Action GUJ Gujaratl

Oll02/20t7 G$1REG·Ot ,lp~icatioo for R

egitntionurderSetlioo 16/0ll2017 Ora~
19{1)of Goods and ServicesTaxAc~ 20.· aa HIN

KAN
Hindi

Kannada

MAL Malayal am

MAR Marathi

ORI Oriya

PUN Punjabi

TAM Tamil

TEL Telugu

URD Urdu
 Head of the Registration Form

Holl'e >New Reg1stralion Q English

AppliM ion Type ou~ Date to complete LJSt MOdifiiXI PIOfiiC

New Registration 12 Aug, 20Hi 10 Aug, 2016 70%

8
Business
£I 8e tk ~
Principal
~~
Additiooal
~
Goods and
:.®-= 0
VerificatiM
Promoters Aulhori"'d Aulh.-ized Bank
Details Partners SiglatOI)' R.epr~sentativ~ Place-of Place of services Ao:oonts
8us1ness Bus1nm

• The head contains all the sections of the application in order of sequence
• You must fill all the mandatory details in each section before moving onto the next one
• You cannot jump sections until data on the tab page is saved
• Once you complete a section, it will be marked as complete with a check mark
 Body of the registration form
C.!•l• ol ............._. - - - - - - - - - - - - - - - - - - - - ,
........._"' __
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...... --· -· 1. This is an illustration of the

-
....................
....................
--· -~~-·
Business Details section

o, .. ~e.,................. a.~·...•
z. All fields marked with red
' . • • dot are mandatory and must
_._. .......... _,_......_..... be filled
,, ..
--. .......
..... '
-.. ~-~~,.........._ .
•
3. Once you have entered all
the details, you must attach
W)WI>.... tiiUIIo. ............

-
CD the relevant documents
--·
_ , ....... lol"'o . . . . ~..........,.,.......

(may not be applicable in all

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U f:t • • ,, . . . . _ , , , , _ ,. ,,.
ft ll·o-~...................._t•OII
..· sections)

h-·~ .. . ....,_
, .. .,. ' ' ••JI"!lH_,,_.,...... _ 4. Click 'Save &. Continue' to
~OHO•Oir INII
'"""'' ... ,
progress to the next section

-··.....,_,
Authorized Signatories
 Good & Services
, , , , , ,
8 £ £- p, ~ ~:
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r,I,,"T\I(IJOI'

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11,<;1\=

Oilais ol Ooods / CornmocMies Suppled by the Bus""'ss

Lisl of Good1

II No HSN COdt On c,.llon ot Goods ACtiOI'I

& ~164000 ,
2 &:.163JCO ~

3 &&161l00 ~

4 ~

6 t1o Thclmlc f lur.l Ht'Mcl m

SA\Ii- II. l). lN liN\ it-

 What is HSN code
I

I
 Bank Accounts
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8
UullllCU
£
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Oeta l!l Po:~rtr>~r' S:01.tltOtY Ret:r~ent.ttrve ~.ll(::e at f'IBO" d S~ron:e~ Info
su,n-. R II& I'> II:O'

• tncucatn Mandalory Fte!OS

Bank A ccounts Mainta ined By You F or Cond ucting Business

l otal Number 01' ea.-. Atcou n1s.

Type 01 Atcount •

Ent. Ar.OJ 11'11 Num!){>r se~ect

lint« (Nnk IF'8C •

Document Upload

umoer o~ <A<:count N...-noer,. AOclress of erancn, Mores& of ACcount hOteler

ChOose FUe No me chOsen

AI.X} Nt W liANKAI.:l:OUN I Sf{Vt_ t.. CONl i NUL

 Verification
.., .., .., .., .., .., .., .., ..,
8
llu~in~!l!l
£ R:j) Bj
Aut~orizcd
~
Prindpal
~~
Addrtional
~ -::J!i I'' -I
u =
0
Pnmct.~r! 1 Auti\Orizl'd Gol'ld! and Bilnk state verific.'lcion
Oet<!ll S l'artnerg s~natorv Rep~!IE'ntatrve Place of Pi~ of service! Accountg s.~-nc Info
Husiness au sine!$

• lnat ales ManaaiOf\1 Flekls

~olem nly amrmana declare mal llle 1nrorma11on given herein above 1~ true ana correc1 1o meDesl of my knov.II!!Cige andDell!r ana nollling has
Cf\·cea•e<l lheretrom.

Aljt~1or~rld Sign3tory • Place •

IPrassar1a Ra1asekaran £nlcr F>ace

oes1gnaoon Dale

1. Before you can submit your application, you

must

2. Check the box to accept the sworn affidavit

3. Digitally sign the application using DSC/E·

Signature
 Registration Submit
1. After digitally signing the form, you can click on submit. Select OK to
confirm your action.

DoyClu Vt-an1to subma?

CANCEL
 Registration Success

1. Congratulations! You have successfully submitted your GST Registration

Application.

Succen - - - - - - - - - - - - - - - '
rnank 10u ror a~otnlo!~n
9, &!f!m \Ioiii vtfi'IJ I \IIICIICf IJ'Itlnt'OI'mt'IIIOn 1Utmtlf4 t'ltr "'~'~i:ll t(IIIOW!rO~I'!Iftll WI f>t Mil~ II W)'l U rt~tttt
Application Reference Number(ARN)

l
 How to Apply for a New Registration: Post Submission

./ Taxpayer receives Application Reference Number (ARN) via email & SMS

./ Tax Authorities will send the taxpayer a response within 3 common working
days•

./ If your application is successful, you will receive the registration certificate

via email in PDF format which can be downloaded & printed

./ If the Tax Official has any queries, they will issue a Notice for Seeking
Clarification that you will receive via email in PDF format which can be
downloaded & printed

./ You have seven (7) working days to respond to the memo, failing which your
application will be rejected by the system

'Si1nce GST follows the federal system, all registration applications require approvals from the
centre as well as the state. Therefore, common working days are defined as the working days in
the calendar year in which both the state & the centre are working or you can say, neither the
state, nor the centre is observing a holiday.
 Tracking Your Application Status

---+1
®-~
Precondition: Taxpayer has Taxpayer goes to GST Services Under Registration, click on
submitted application selects the sub-menu 'Track Application Status'
successfully fr ARN has been Registration
generated

New Rcg1strat•oo RcgJstrat•(ll by Non·Rcsidt:nt Foragn Toxl)lrfcr

ltadc sraws
 Processing New Registration Applications: Dashboard

25 600 106 102

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 Processing New Registration Applications: Application Review
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registration
,. " ...
,_....,.,_,, ,,, ... ..... '""'
' '•
processing
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-- ...0......, application can be

divided into two
parts

The Head • the

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-·-
Coowllot_,..
~u
c.o- ••.a..- •.1)1·- (.- .... upper portion of
the application that
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has all the main
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~
application
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"' *' The Body - the rest
,,.,..,.n.,...,,_ .....,..............""" o... .,.n.,....,.,• of the application
~oW llof•nooo(l'"O(o OtM•JN
''"....,....._,..,, ''''''ll'lt which has all the
"""""'",..........,..... n'l)t •1tlO

details filled in by
_.......
~ the applicant
I """ I oiNt • ' <Jio•t lf.O
 Processing New Registration Applications: Application Review

Q &V~

1. Tax Official must

r-~~d!Jl ''Gr(~ ll\' '~-~~~' review every section

,
;>0ASMW041)N lll I) AIIIj, JOHI IIAulj, HII. N4W Ajpludlun
thoroughly
8~ g ~ \?~ '9 ~ 0
li.OI«<JIId ~ltttOII!t ..... ..,. Atdt»l.ll '-edt •lll ...
:![;
.... hl\f ( ;.ll)l
'""'" 2. In case of any
"'"""' ~rese!+N~
""""
~~ ,, ....~ Sp~h::
eu:ilc: e.t:i~:
'"' queries, Tax Official
can mark them
within each section
,foJII Nllt of&JN"~m TrV.Nitr« CGIW.JhiOOr/&.l!if'IH!
ly«hi Pllil G..n hH.-wei SoWon
.... 3. The query will be
~lcf ltti &1111~s highlighted with a
4~DN
yellow line as shown
tJ!! Sltt&Jmdnen Cwo¥J.nrit~\?f
K.~~o~la\1 !GSTO .o& C111111riulow•l, lilklon.C, R.-grH 4. The total no. of
queries in each
~GI I<W'~I<W!
~·ll<d"""" section will be
shown in the head of
lib of c.m..x...,"- D.:l» C11 ~tit i:bll, IOPJJt.» ifflel the form
)1:0,1~16 )JJ)Ifl(J1i
 Processing New Registration Applications: Application Review

l;vto :...tl

l'i AIMJ, 'I'OIG IBAIMJt 10Ui "-crw Applk111ion

----,.
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8 8.
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1. Tax Official can also
flag the application for
&.d~: Su:he>h
·'" site report post
Delo1~ of yo~.r bU!IoossO
flag fer Ste Rqot issuance of registration
l~l Nme of &.!:11~ TrWN,jn'l! IAw:Jt~.ti OO
Jyolki PMl G.,HII,Hirwsl Sol11io . Pfopi111onbip 2. If additional
verification is required ,
Tax Official may mark
the application to the
Cwil' J.midcroo document verification
Comminictlu I, limic. • C, R-.go N
team
Olfl~O\ i)!dtrlbOO
YE!i .H .alh

O..odc..m""'.- de.,;,.,. Oile on Y.ti:~ liibiilt 10 fXIf Ia• arises

OI/07JJH6 )1101/2016
 Processing New Registration Applications: Queries

Oul!lleS &sr.ess DelliS

1. All other queries will
get collated as shown
a-.. 1., . ., ..
'"""'"'

Ctr1er Olb'l(i

0.y0.Uiis'lll

~hruth cf lrftm'11X11'10Jil

WSNIIII cfllfM'I'fO)f\(bl:l

MU1,JIJh ~ ltiO'IIV:ooD.ll.l
 Processing New Registration Applications: Application Review

ke )'OJ • C...al O.al•l1

NO

Period (Of <AI'iCh r-&gGifllliCJ'l iSIGquirGd Roason ot lia~l ty to d>tan RGgi"ralioll 1. Alternatively, if the Tax
0110711016 . Due 10 l'nll!r.Slllee Supply
Official is satisfied with
the details in the
0o )OU Wlni i ~R@~IO~"'? Oo Y"" ""'' TOSOt<IJ<tor Rtgt• r••n? 0o )OJ'""10 11g~tf II section, they can select
YES VES NO
'Verify & Continue' to
Extsbno Regtstratons0 move to the next
section.
lYI'f ol Rtgtttro(jco Reglstretlon Humbtf I ;, ,
2. Once verified, it cannot
Sl•• 1RIT Reg~"~"' (TlNI be changed
CST Rog•I1Jion Ito
"
Si""' Tax Rtgt~ralln ASMPI'llll#tSTOOt I I ;

Document UptoadCJ

BICK \'FRIFY 8 rDIITI~Lf

 Processing New Registration Applications: Actions

After reviewing your complete application, Tax Officials can perform

the following actions:

1. Approve

2. Issue Notice for Seeking Clarification

3. Reject (only activated in case Tax Official receives response to Notice

for Seeking Clarification or no response within 7 working days)

Important: In case the Tax Official does not take any action wit hin 3 common
working days, the system auto-approves t he application &. the approval is termed
' Deemed Approval'. There would not be any Auto-Rejection.

Please note: These buttons will only be available to Registration Approval Authority
Processing New Registration Applications: Notice for Seeking Clarification

D.W1W<I ) R315e 5Cif

Ref&• &110& N\1n W : 83.tT000()1$U
·~~~2916

To

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llflpl~lon Rt'I&!&I\Otl NolllbEof :

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Not~e for SoolunoMl1110nallnformation

ThG!$ V!11t\ I'Uereme 10 your f&OI$tf8/(tl &~i t61~n Warred~· filed I.IIOer!M -Gooch en:! S.N~G& TsxAU. a:llG n. Oe~MI!'t)nl 1\a& e~~.tmlled )WI ~i~tiCII efld i~ net
Ul!siiOdv.,!k • for tho iofo,o,r19 ~·
RAKon•
• L<tg:i N;urc cl B.lant":o- ft.b"T•;tch of lnftnna!i i)!V{I;~t~
• CQ'ltUllllioo «8\l&'re:t-Mr.rn.:tth or lnfl)'l'll3!10tl11.'1311l
• PAtfol th& E!(j~f'less· M~th 01' lrrf(rnllllior-~li

Gsurav SI!Dima
PrOf)« Olf~(lr
 Processing New Registration Applications: Rejection

1 It is important to note that a Tax Official cannot reject a

registration application without seeking a Notice for Seeking
Clarification
1
This is feature built into the system to ensure the taxpayer is
provided the opportunity to clarify the details of their
application
1
If the tax official rejects the application, a Rejection Order is
passed and emailed to the taxpayer
 Taxpayer's Interface: Login - Business Rules
Note: Your GSTIN is not your username; creating your username is an activity done
by the taxpayer during registration

1. Password should be of 8 to 15 characters which should comprise of at

least one number, one special character and letters (at least one upper
and one lower case)

2. Password will be locked after< 3 > consecutive unsuccessful attempts

post which taxpayer must use change password process

3. At one point of time, user can login through a single session only.
Multiple sessions for same user id .are not allowed

4. User needs to mandatorily change his password after < 120 > days

5. Migrated dealers will provide mobile number and e mailiD during first
login
 RETURNS

GSTR-1 GSTR-2 GSTR-3

------------------------------------------------

Do’s:
Ensure that you use Google Chrome.
Ensure that you enter the correct URL.(www.gst.gov.in)
Click the Login link given in top right-hand side of the
GST Home page.

The Taxpayer Login page is displayed

GSTR 1 GSTR 2 GSTR 3 Demonstration Using Application - Preconditions

1. Taxpayer should be a registered taxpayer & have an Active GSTIN for the
given tax period.

2. Taxpayers should have valid login credentials (i.e. , User 10 & password)

3. For cancelled GSTIN, taxpayer will have an option to file GSTR 2 for
period after the date of application for cancellation; it will not be
mandatory.

4. Taxpayer should have an active (unexpired & unrevoked) digital signature

(DSC) in case of Taxpayer for whom digital signing is mandatory.

5. Taxpayer should have a valid Aadhar number with mobile number if they
opts for e·sign.
 GSTR 1, GSTR 2, & GSTR 3: Due Date for Filing

Please note: The tax period for the monthly deadlines is the previous calendar month
Ensure that in one browser only one login credential is used. In case you
want to use another login credential, log out from first login credential
and then login from the other one.
In the Type the characters you see in the image below field, enter the
captcha text.
Click the Login button.

Home Login O English

Login
‘indicates mandatory fields

Username'

Password '

Type the characters you see in the image below‘

Ii
I-I

LOGIN

Fo-'g :3:-I l_J~:~e""i a "“ e Fr:-"g C-I F’a:1s'i".~:::-"'c

You will reach the following page, displaying all Returns due for
filing. In the GSTR 1 tile, click on the PREPARE ONLINE button.

Fln cJ Ye • R um Fl ng Ptrfod •
01 li • F bru SLARCtt

Outw.trd '"u~llJii~ m~dl~ by lh&" lnw..rd !<ltii)Ptir~' rt~eivf:d by Munlhly Re.•hfne

l.'tXJN Yt.'r I dX~J.Jyto:r GSIIO
CiS I R 1 c;srRJ

Oue Date - oue Date ou Datt! •

Pllf PAA£ ONU Nt PRE flARE ONl INf G l HfRAH

CrcaHon and Submiss~on of Auto Drallcd details

Addendum lo GSIRI (GS TR 7A)
GS TRIA

Due D.tte • Our 0.1Cc • 17/0'J/ 016

PIU I'AAE 0Ht ll'ft FlU PA.Rl OM INI

'
Turnover of the taxpayer in the previous financial year field and click the SAVE button.

Do’s:
•Ensure to check that the Status is Not Filed for the Return period selected. In case it is
filed, select a different Return Period.

DHE-I1 I}-{~31-:1 I'\\€r{||'lIIBlIDfl5 B. C-rculars - .|"|IIT.5 B. F!uT1':5 - DEM'T|-|l}Eldi- -

| ' --‘ -- {iii-TR] flbriglsdl

GSTR-1 - Outward Eupp-lies made by the Taxpayer " I pl H '

"' ln.1|-:.'|I:-1*. r-'l.'|-'i:1.'|1-:-w Fir-':l*.

Iii".-i-[Eh -III.-‘J3.-5-17-.l1-I III‘:-EIIII-3-1..-'| !-!-|J'. |':|'-|'| H.\'I'||.'- -III! 1.'|IF-‘.|'|--:-I '1-III} [Hf

FY -2'31"?--13' FlII*i-.='I‘- T‘I’:I =1-"Tl - FII'1I== -s-:‘Il'|-' ‘ST.-11-.=E~ - F‘-I--I=|I Fl Eli i'i."? II-RICE‘ -

I:j:'-.';-‘,5 T|_ir.=1-1|-.-if-' I;r!+j- 1.115-;|-fr;-r =11 '.|'.|;- Flrl':'n.'lfl_l'§ l'|'r||'||7|.j|.' ','+j-.ju"' H -

1 - QT: lid "|'|r.I. : : Pzh.-|L: ::|HIr P'lIr.1:-r l:|.|-cL :5-r P.r.pc-:'." I T:Hr

|f|'|'.n'J'IL|1' .';1'|.=E Tc-ml !I'_i'5T [l'l'u‘I'J1ILl': '.'3|uE TI."-"..E|| !I;.i'=»T L‘I|l'l'-E|é'==1|aI '\.".E||u-E TLHII 1'3‘;-T
5- 1- !.- 1- !- I-
T-IL.‘|| BEST [C'F..‘ll EIGHT T|I£.Z'|| F.ilI7|5T '||I€ .1| lII{i-‘H-T TEIHII hfifi-T '|C§.'l| (I55!

!- 1- !- 1- '-'I- £-
•Enter all the mandatory fields. Upon entering GSTIN, the screen will expand
downwards and more fields will appear to enter line items of the invoice.
Do’s
•Enter the GSTIN of the receiver.
•Ensure GSTIN entered is valid as per data given.

•Select invoice date from within the tax period.

B2B- Add Invoice

' Indicates Mandatory Fields

Receiver GSTIN/UIN' Receiver Name‘ Invoice No. '

Invoice Date‘ POS 0 Total Invoice Value R)

‘ DD/MM/YYYY E I ' Select "

Supply Type GSTIN of e»commerce operator

Supply attract Reverse Charge Tax on this Invoice is paid under provisional assessment

BACK SAVE

Since we have chosen an intra-state invoice, fields for CGST, SGST & Cess will appear.
Please add the HSN code (4 or more digits), total taxable value of the line item and rates
for CGST and SGST (the corresponding amounts will get auto populated upon entering
the rate).
 ' Indicates Mandatory Fields

Receiver GSTIN,-"UIN' Receiver Name‘ Invoice No.‘

02-'5.AAHP0403A1ZE HP Ta>cF‘ayer 403 Ltd 3-'-11??

Invoice Date‘ P05 B Total Invoice Value R)‘

|:-c.--"r-Ir-1 "'\"'i"1"'\" E5 0?-Delhi v 550,000.00

Supply Type GSTIN of e-commerce operator

Intra-State

Supply attract Reverse Charge Tax on this Invoice is paid under provisional assessment

Item Details

Category HSN‘ Taxable Value (i]|"

Goods ' 10002000 550,000.00

CGST' SGST'

Rate II Ha)‘D
Amount Ki)‘ Rate (°.-"a]|' Amount 11%)‘
5.00 “Fa $2,500.00 5.00 ‘E-‘R: i2,500.00

CE55

Rate II“./a) Amount (E)

1.00 “Fa 5500.00

In case we choose inter-state invoice (by changing default

place of supply), fields for IGST will appear.
 B2B- Edit Invmce

• Indi cate-s Mandatory Fi elds

Receiver GSTIN/UIN • Receiver Name • Invoice No. •

02AAAHP0403AlZE HP TaxPaye r 403 Ltd 34177

Invoice Date• POS 0 Total In voice Value ( <) •

08/02/2017 3 0 -Goa <50,000.00

Supply T y p e GSTIN of e-commerce operator

Inter-State

Supply attract Reverse Charge Tax on this Invoice is paid under provi-sional assessment

Item Details

category HSN " Taxable Value (<) •

Goods <O.OO

IGST" CESS
Rate (%) " Amount ( <) " Rate ( 0/o) Amount(<)
0.00 °/o t o.oo 0.00 °/o <0.00

-~ CANCEL

BACK~ -

•Click the ADD button.

•Click the SAVE button and the invoice will get saved.
You will be directed to the previous page and there will be a status display on the
processing of the invoice. Click on the Click Here for update link.

Dashboard Return' GSTR·l QEnglish

~ Your request is being processed w1th reference id:154a88bcc.Chck Here for update

GSTIN ·07AAADLOSOOA1ZI Business Name ·DL TaxPayer 500 Ltd

FY ·2016·17 Return Period · February Status · Not Filed Due Date ·

B2B Invoices - Rec~.iVer Wise·Summary

0 No Invo1ces found.

ADD INVOICE
Click on the reference number under B2B and status will be updated as Processed(it may
take 1-2 minutes to reflect the status as Processed).

Click the BACK button.

You will be directed to the GSTR 1 landing page and the B2B tile in GSTR 1 will reflect the
number of invoices added.
Check Pending Proce~SE!SI
1 - Outward Supplies made by the Taxpayer

• Indicates Mandatory Fields

GSTIN ·07AAADL0500A1ZI Business Name ·DL TaxPayer 500 Ltd
FY -2016·17 Return Period · February Status · Not Filed Due Date ·

Gross Turnover of the taxpayer in the previous financial

year•
~o.oo 1

1 - Invoice Details

Invoice Value Total IGST Invoice Value Total IGST Differential Value Total IGST
~50,000 .00 ~0 .00 ~0.00 ~0.00 ~0 .00 ~0 .00

Total SGST Total CGST Total SGST Total CGST Total SGST Total CGST
~2,500 .00 ~2,500 .00 ~0 .00 ~0.00 ~0.00 ~0.00
After 1-2 minutes, click on the B2BInvoices tile and you will be directed to the B2B Invoices
– Receiver-wise Summary where the added invoice is displayed.

Dashboard Returns G5TR·1 ~English

GSTIN ·07AAADL0500A1ZI Business Name ·DL TaxPayer 500 Ltd

FY ·2016·17 Return Period • Febn.1ary status • Not Filed Due Date·

Receiver Details No. of Total Taxa~le Value Total I.GST Total CGST Total SGST {l) Total CESS {l)
Invoices m m m
02AAAHP0403AlZE 1 50,000.00 0.00 2,500.00 2,500.00 500.00

ADD INVOICE
 You can click on the GSTIN under Receiver Details and you will be directed to the B2B
Invoices-Summary(Uploaded by Taxpayer) from where you can also edit/delete the
added invoices (under Actions).

Dashboard Returns GSTR·l 0English

Invoice No. Invoice Date Total Invoice Value Total Taxable Value IGST (f) CGST (f) SGST (f) CESS {f) Actions
' ' {f)' {f)' ' ' ' '

34177 08/02/2017 50,000.00 50,000.00 0.00 2,500.00 2,500.00 500.00 aa

ADD INVOICE
 Filing GSTR 2: Demonstration Using Application

File Returns
Re1um Fdmg Period

2016-1017 Jon

Outward suppl ~n madt by tht taxpayer Inward supplln rt<tiVtd by taxpayer Monthly Rtturn
(GSTR 1) (GSTR 1) (GSTR 3)

Duo 0.10 • 11)10512016 !Aoo Dolo · 2010512016

1. From the landing page of returns, select return filing period (Financial Year+ Month)
2. Click on PREPARE ONLINE
3. GSTR 2 can be filed only up to period of registration (i.e., till date of cancellation)
 Filing GSTR 2: Demonstration Using Application
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 Filing GSTR 2: Demonstration Using Application
'ft
:.J.·
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C"!C'W-l"d ~t!\I :O • II.X. f~>;u&C..Wrr~· hU&~ · CutrJ b.)J> •

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1. Click on B2B Invoices to view invoice level details received from Supplier Taxpayers' filed
GSTR 1

2. In case supplier(s) have not filed GSTR 1, you can upload details yourself using the UPLOAD
button (refer to slide 63). The process is identical to the upload process in GSTR 1
 Filing GSTR 2: Demonstration Using Application

Dasllboard Returns <lS'T'l-2

GSTIN- 28AAACM I090A1Z1 BuSIIess Name- uanuJ 111.1uslries uo

FY- 2016-17 Relum Period - "¢1 Stalus- No1 nkd Oue Date - 15/0512016

626 Invoices- Supplier Wise Summary

SupphtrOetaits • ToLl I Taxable ValuetC) • TaxPaid (0) • lTCAvailed (C) •

l!ADECS!084R$Z4(STARK PVT LTD.) 25,89,942.00 5,!7,986.00 3,99,216.00

1-1 0113 ( )

ADO MISSING INVOtCESDE1AILS

1. When you click on B2B Invoices, Supplier-Wise Summary will be available.

2. Click on supplier to view invoice level details submitted by supplier or click on ADD
MISSING INVOICE DETAILS to upload any invoices not uploaded by supplier
 Filing GSTR 2: Demonstration Using Application

0215 Invoice • Su tnm• ry I'Wt•• Pvl Ud 2'1/IOLC(!t(l'l•l~~z•

I 1.-,.flf"'d ~ TliiY(\11}" M r>f!ff\1'"11 lly i'l tf' ,..,.f

Q "'"'Y~"
'lr •f!
'"
l nv oi c t NO IIWOICt Oa tt Tota tl nvokt Yalt~t (0 1 Tot•t TU t fll• Vl ll.lt ICJ IGIT (C. • COlT I( ) JOITC:) IUifu t • Aclion

~.d,oeo oo 2:8 G07 00 2:8 007. 00

1200 •NJ201G 1,6G.0&7 00 Ateepted
"
1201 61412016 2 .30,030 00 91.13100 1627 00 1627 ro AccepiiC!CI

120l> 181A'2016 3,21,070 00 2.Gr .~:.eoo ZG r:.G oo ZG r:.G oo No:epted ,"

120l 211412016 6.1~.420 00 1 .70.~94 00 1.02.237 00 Aecepteo

120 1 2 ...-41201$ $ .63.7<4 0 00 i<l.t 71)00 "" .. , . 3-'3 AI:COpiOCI

"
"" >4 78 3-'3

1 ·8 o f 13
"

1. When you click on supplier name, you will see the above screen

2. There are 3 categories- uploaded by Supplier, uploaded by Taxpayer (Receiver), &

modified by Supplier

3. Select one or multiple invoices to Accept & then to Reject (if any)

4. Use the action button against each invoice to edit the invoice if necessary
 Filing GSTR 2: Demonstration Using Application
828 l nvoic.e. Edt!

Q41pf~l(lUfiN ' &uppt~' Nome lnVOI<e No •

~,o,n C&'".tlR4R~7~ mMI-: Vf fO

'""
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,_ ~urtoro

SI.CIP~ f)~ • $\IIIII~ •~I Re~Ge Clm~ .. of R~rse Cll wge

l ntt~98.to No

~lt»'01'.111.'1blutnC( J nCAio'.1ll.ll:llfo iN!Uf10fllll( ) P08(01Wif 11/"'efll!'l'( rrom 10<.11:10n 01 re(lpleoi'(J

07,014 00 ~7.0 1 4 00 AA

-!t.NO. lnvoltt ..,, ten l!llll.otllllty f61M f.u A~ ""'-l-lt n tfC

Ol tTC
HSHJIAC C;,tf9ory ~ltllblt YliiU t Rlltt (%1 AlncMJnt i!:t fbtt ~'• Amount(!: I eon -lOST
r:• Am041nt( O
A.moun11::t

82011COO 0 2&/l 06100 10 2800700 10 28.!10100 28005700 2S.:.0610

"'
 Filing GSTR 2: Demonstration Using Application
lmporl Of ~nlcu 2 ....of dMtfP<""UI I..,.too 1 ••••••u'--.1 1 L'-ll• lhlao

~..c.l.it T~1AIU \ mlllle\'lllue 'b.PJOl

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.,;e:,
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11'6,1311 l'tMrQ ~I ilttQfl l
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1. Similar process will be followed for the other sections of the GSTR 2, & upon completion of
correctly uploading all invoice level details in all sections or modifying the invoice level
details received from various sources in the auto populated sections, Receiver Taxpayer is
ready to file the monthly GSTR 2
 Filing GSTR 2: Demonstration Using Application
lTC RKe1ved 6 Tax Uab1lrty (Advance- Payment) 2 Tax Paid UndPr Reverse Charge 6

lTC Av;~reo Earlier ITC).V<JIIed Tnls M ontn Advcn:;e 'l"aX p<!ltl

1,9•U 40 l.e1. 140 ~ .0 1 .4 10 1 52,740
Pend.-.g fur Atton NA Pend 1ng for At JQn NA Pending for Ar;tJon NA

lTC Reversal 3 HSN ISAC Summary Of lnWBr d Supp11es Am~:ndt:d Tax liffb1hty (Advnnce Paymt!ntl

T:lliXIOIE! VJrue TaxR:ua T:lli!IDie \t:JIU(I T~ )( P:liO

1 .~2.000 3 .13,10,8!)3 62,!10,68d 3 36,000 6T,200

Pencnog rOt' Acl bn NA Pencling ret Adoo NA Pencllng ror .N:IiOn NA

l'lli VHW l lt lfl~ l· ~ -'

 Filing GSTR 2: Demonstration Using Application

You are abOUIIO file GSTR-2 WOUld vou ik~ 10 IJIO(eecl?

Filing GSTR 2: Demonstration Using Application

You """" outtCKiully - GSTR-2 1or 11>0 rnonlll Foetuaoy 201 G

FOllOwing 1$ Ule ;.c,knOt•le<JgiiliC'ilt Refett:nte Number- >000000000<

You can WPNY<Q' tiled return at Logrr·n.Taxpay«

~-~Retums-~"F•Ied Return
TillS messaQe 1> sent lO your feQI>I<IOO l!maoiiO ana MOOOie """""""
 Filing GSTR 3: Demonstration Using Application

O.•:~hbomd Returns

File Returns
Rtiurn Fd1ng Ptriocf

2016-1017 Jon

Outward supplies lm.lde by the taxpayer Inward supplies recetved by taxpayer Monthly Return
(GSTR I ) (G.<rrR 1) (GSTR 3)

Due O.te · 10/0512016 DueDote · 1510512016

HlEIAAE OM.INE I'IUPARE ONLINE GENUlAIE

1. From the landing page of returns, select return filing period (Financial Year+ Month)

2. Click on GENERATE under GSTR 3

 Filing GSTR 3: Demonstration Using Application

..
llllllt..,llii.tflf • littl'olf tlllol~"

m.m, tMo- lo#ltl

lOll c,,., lTC C!~!lll

"'" ,_,,.,
"" ... ''" ""
II 11 J~l "'"
IJMIM
'"'"'

'~'
: " 110

1. On clicking GENERATE, Taxpayer will be directed to GSTR 3 Dashboard where a summary of

GSTR 3 will be displayed if the GSTR 1 and GSTR 2 for the tax period have been filed by
the taxpayer. This summary will be generated based on the details filed in GSTR 1 and
GSTR 2
 Filing GSTR 3: Demonstration Using Application

'fir Goods and Serv1ces Tax ,. ' • ~·=• .,~.,~·-··

~
0<'1~0 5er\'IC£S ... 1'4otlflc-;:nl011S & Ctrcu~.<~rs ... Atts & R.ules ... Ocr~ •

GS TlN - ZIA.U.CM10$0.t.1Z::1 8u~nn' No m~ - MMUj lndU,1riH

Ll<l.
FV - 201$·17 SUIU& - Not FIIHi Out Dl tt - 20f051201C

Tum 0\•ar Detatli

Gress Turno\'er ( ) 531 .00.SJ.s.OOO

Export TumO'~r{ J 4G.70 .900 00

20.00.10000

NOn GST TumC>'f€1'( I 45.02 000 00

Ne! T~ble T~rnover ( _ _ _ _ _ _ _2!3.t.79.7.&0 00

 Filing GSTR 3: Demonstration Using Application

C:~ - 2:1A.AACM1090A1l1
....
luSJnli" f'bi'M - M~nuJ lnCI"UI'IIi•

fY - 2016·1 7 Rt tl.ln:l f'«W::cc - Apnl St.lt\15 • Not FIMC ou. CUlt - 20~51t0 1 6

Outward Supplies

ll:la110ST (J) T4~J OO.ST(:1 T0~:11 SQS'T (:)

1 .89,&6 600 00 S1.91,320 00

2..00--'3.300 00 200G.J.)Q lXI 20.~D)00

!().27 060 00 1005 412.00

. ................... ...... ., ..........
• 90 000 00 2350000 1350000
"'""' 00
5,e9.18.100.00 S1,1.t.232.00 25.19,16&.00 25,1'} 168.00

589,18 19000 $1 74,232.00 25.19.168 00 25.1t 1E300

 Filing GSTR 3: Demonstration Using Application
0!1'51'1boorel ) Retuns ' GSfR-3

GSTIH .. 28AAACM 1090A1Z1 Su~inu~ N:~mt .. M3nUj lndu~tri•~

Ltd.

FY-201i·17 $t;tW 5 - NOt f II~CI D"i D~te - 2010$!201 I

Inwa rd Supplles

0 oe-taiS o'lnwaro SIC)ples are au:o-popul<r.OO •rom GSTR·2

Ot-tJI S ~M! Total Tax3bl! Valut (C) TaX crtcnt IC)

IGST con SGST

!nl~r-&lte 9Jpl*:":s Re< erveel 21.50,039 00 4,30,008 00

tM!r3.state SIJP!»eS Re<:cveo 10.26.125 00 I 02.61200 I 02.61200

IMportS 32,86,12:3 00 6,57 225

lTC Revers~ (1.23,000.00) 0.00 0.00

 Filing GSTR 3: Demonstration Using Application

oasltlo<Wd =teums > GSTR-3

lTC Credit

Sr. No. Otscription I<#ST COST SOST

RUt (%) T>X(O) Rm t%) l>x t:t Rosie (%) TU {C)

lfl!Uis 20 <.72.045 00 10 2.22 500 00 10 2.22.500 00

2 Capl!al GOOOS 20 3 74,011 00 10 5,65 456 00 10 5,65,456 00

3 l!llut sen•tes 20 6.2~305.00 10 4.65,000.00 10 4.65,000.00

 Filing GSTR 3: Demonstration Using Application

~
(ttl Goods and Serv1ces Tax ,. • • ""'"' " " "" "'•"

Dashboard S~iU's - NotlfiC<II:IClns &. Clrru tars - Acts a. Rul~ - Downlo.<as -

CXlSilOOOrO Rtcll"tl$ GSTR-3

Refunds cla•m of excess lTC 1n spacfied cases end reh.md.'a djustment of excess tax pend eartter
 Filing GSTR 3: Demonstration Using Application

Tax Pald

O Detilll~ C# Ia>: l).ai:J .-e 81.1\0 POPIJic)\~ •rom USI'IIVIOITCte<IO(II

..."·. DHa'if-tion "•v•b•• tCt O.,...tno.in

e.all l.ctger
~$l (l: t ¢GST( : ) SGSTt: ) O.bit no, In I T¢
l.ctger
~Sl tC t cos

...,.
'TOOt fOI'
cu rr~n1 Tatt $3.26.253 00 C1466 9.34.076 00 7.60.420.00 7.60.420 00 17432 18.4 1 .3~2 .00 20.14.

2
...,.,
'TOOt fOI'
J:..$.,10\IS Tak

Wbllltyon
21.33.42300 c .... 1.55.570 00 32.128.00 32.128.00 ~.,. 5.55.571 00 6.79.

126 4!l0 00 C l134 28,?20 lXI lXI 10.000 lXI

3 :!CCOI.rl! Of
~ tsn!o¥Ch
40.000 lXI 28 ,?2~ 11342~
"
• "'""'""
• ,..., ..
Olflet'S(~SSoe
I 000 00

15.7$0 00
CC<7ll

C2312
~00 lXI

4.500 00
2GO lXI

5.625.00
2!10 lXI

5.625.00

1 000 00 CS467 20000 400.00 400.00

61)9Cif)')

UTII..o2E CASk'ITC

""""
 Filing GSTR 3: Demonstration Using Application

= Goods and Services Tax

0<6h bo.;,rd S;;,rVic:B ~ l..lol!fiCi!h om. & Ct rcu1.ets. ~ Acls &. Ru~ .. Down l02ds ..
,. ' I .. ""'•"''.• "'""'''''"'

OOSI'lOOJfO Re~trflS GSTR-3

TDS Credn

C) De(ats o' lOS Crea l! are a ~Jo.popula!eo r on GSlR-2

Sr. No . OSTINIGOio'ot TCS Ot chtctor IGST COST SGST

Roue f%) n.x (C) R.iti (%) T.l X (C) Roa te (%) T.1X IC)

02000FP3434S213 2<l 70,0 0 0 00

2 281Xl0FP3434S2l3 10 38 000 00 10 38,000 00

3 29AOECot(I84~Z4 00.0 0 0 00

1-3 of1J < >

 Filing GSTR 3: Demonstration Using Application

= Goods and Serv1ces Tax

Q.,.,flbOdld S;,nnc~ • !.lottfiCi!t iom; & Ctrrul.~ts. • Actl> & Rul~ • Dcmnlc.tdlo •
,. ' • "'"" """'""""''" -

Total Tax L1ab1l1ty for the Month

0 l)e(a.s O' lOla! Ta• WOIIty are au!o.pcpWt.eO t"OI"'' GSTR.3

Sr. No, Month V~h• •l ( ) IOST (C) COS T( ~· l'tP• of Suppty

.£,55, 12.545 00 35 17.8 17 00 22.00 459 DO 22.90 459 00 GOOCI$

"""'
2 April 22,7 1 644 00 18 70,073 00 2.4!1,434.00 2.4~ 434 oo 5ero'te6
 Filing GSTR 3: Demonstration Using Application
1. When liability is calculated, the return is created & the taxpayer will affix their DSC by
clicking on DSC button. Once DSC are affixed, the button for file GSTR 3 will be enabled so
that the taxpayer can file their GSTR 3

2. You can also preview the return before filing

To tal Tux Utabillty TDS Cred1t lTC Credit

IGST CGST SGST lOST COST SGST IGST CGST SGST

~3.87 890 2~.3~.893 20.3~.393 1.60.000 38.000 38000 IJ.. 71.401 12 $12 9::.6 12.92.906
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IGST CGST SGST lGST CGST SGST

35.53.759 35.32.674 35.3 2.e74 5.04.730 2 .11,790 2.11.790
 PAYMENTS
----------------------
Demonstration: Generating Challan and Making
E-Payment

•Access the www.gst.gov.in

The GST Home page is displayed.

Do’s:

•Ensure that you have used the Google Chrome browser.

•Ensure that you have entered the correct URL.
•Clear the cache and browser history.

Go to Services>Payments>Create Challan command. The Create

Challan page is displayed.
User Services

Track Payment Status

• indicates mandatory fields

Username•

Enter Username

Password •

Enter Password

Forgot Username Forgot Password

0 First time login: If you are logging in for the first time, click here to
log in.
•Enter amount in the Tax Liability details.
Do’s:
•Ensure that you have entered some amount in the Tax liability or else
Generate Challan button will not be activated.
•In the Payment Modes, select the E-Payment.
Note: Green tick will appear next to the payment mode after the selection.
•Click the Generate Challan button.

Details ofTan-cpayer
G5"l'lN Errlailhcldress Mobile Number
19A.A.l1\N'B2695A1Z5 \N'B.TP2695@gn'laiI.cnn'I 9234567890

Name Address
VIB Ta>(Payer 2695

Tax Liability Details

Tax { Interest { Q) Penalty { Q) Fees ( 2} Other [ E} Total { Q]

CG5T{OO01) 55

1:;sT(ono2} 55

case-(0003) 55

\N'e5t Bengal
:;sT1{o0o4} 55

Total Challan Amount: 2 220 1'-

Total Challan Arnount (In \N'Drd5}: Rupees Tuvo hundred Tvvenfy Only

Payment Modes
§E~1>a'yn:.1e111t J

E_11llII1'm' The C;n'u.n.te'r

CINE1-“I RTG5

Stv!\\~'E GENERATE CHALLAN

•The Challan is generated. Select Mode of E-Payment as Net
Banking.

•Select the Name of Bank as x,y,z Bank where the cash

or instrument is proposed to be deposited.

•Select the checkbox for Terms and Conditions.

•Click the Make Payment button.
GST Ch a ll a n

CP iiN C h .a ll.a n GE n e r a't i on D.at: e C h a ll a n E x p i ry Dat e

1703::1:..900000028 02/03/201 7 18:26:47 ::1..7 / 03 / 20 1 7

D e t a ils Of Ta x p a y e r

G-STl N E m a il A dd,-,ess. M o b il e Numb e r

:1.9AAAVt/ B 2695A1ZS \YB.TP2695 @g n.a il..co~~n 9234567890

N a m e A ddre'SS.

D e t a ils o f D e p o s i t

T.a.x ( :P ) [email protected] est: ( :P) Pen alty ( ~) Oth ~...- ( ::r' )

CGST ( OOO::I!.) .5 5 5 5

::IGST ( 0 0 0 2 } 55 5 5

CESS ( 0003) 55 5 5

W es t: B-enga l GST ( 0 0 0 4 ) 5 5

T ota l Chall.a n A~~nou nt:

T otal Ch a U a n A~~nount ( 1n Words): R u p ees T wo hund r ed T w enty On ly

Se l e ct: M od e of E-Pay rn e n t • •
Plea:se: sel ect .a bank. •

CENTRAL BANK Or [MOtA CORPORATION ~K

tCtC.I BANK t:TD

tNDtAN BA.I'..K INDIAN OVERSEAS BANK

PU,.._.JABAND'SI""'O BAl'liK PUN.JAB hATIOhAL BAhK

ST~E B.ANK O r BIKANER AND .JAIPUR STJU""E BANK O r ttYDERAaAD

STATE BAHK or T RAVAhCORE

UCO BANK

1!3 Terms and Conditions apply .

DOWNLOAD MAKE PAYMENT

 Enter the captcha text,
Click the Proceed button.

- Enter the Text Appering III the images above

5

Click the Proceed for Login button.

Details

CPIN: 17031900000029
GSTNID: 19AAAWB2695A1ZS
CINE CNRB17D3l900DO0D29
Benficiary State: 19
Paid Status:
IGST Component 0 Code: 5
SGST Component: 0 C0de:6
CESS Component: 0 C0de:4
CGST Component: 5555 Code:7
Total Amount: 5555
Expiry Date: 17/03/2017

Proceed For Login

 (ho1£!1 ~
Canara Bank
About

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User 10: I IJser 10 Standard -..I

Password: I password

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TRANSITIONAL PROVISIONS
 Sec 139 – Migration of existing Tax
Payers
• Existing taxpayers with valid PAN to be issued a
RC on provisional basis
• Provisional Certificate to be made final after
submission of certain information by the
taxpayer.
• The taxpayer may seek to cancel his provisional
certificate provided he is not liable to Registration
under Sec 22 (turnover < 20 L /10 L) or under Sec
24 (Compulsory Registration Cases)
Sec 140(1) – Transfer of existing ITC
• Taxpayers enjoying benefit under Sec 10 (Composition Levy) do not
enjoy this benefit
• For seamless transfer of credit accumulated under existing law
(CENVAT/VAT), the taxpayer has to
– Carry forward the ITC in the return relating to the period ending with
the day immediately preceding the appointed day.
– Furnish returns under the existing law for the period of six months
immediately preceding the appointed date .
– Make sure that the ITC so carried forward should be eligible credit
under GST law as well and that the ITC does NOT relate to goods
manufactured and cleared under exemption notifications.
• FORM GST TRAN- 1 to be filed within 90 days of the appointed day
specifying therein, separately, the amount of tax or duty to the
credit of which the said person is entitled under the provisions of
the said section
 Sec 140(2) – Transfer of existing ITC –
Unavailed Capital Goods Credit
• The taxpayer can take credit of the unavailed CENVAT credit
in respect of capital goods, not carried forward in a return,
furnished under the existing law by him, for the period
ending with the day immediately preceding the appointed
day in such manner as may be prescribed as long as he is
NOT under Sec 10 and the credit is valid credit under
existing law.
• In this case, Form GST TRAN 1 should reflect
– (i) the amount of tax or duty availed or utilized by way of input
tax credit under each of the existing laws till the appointed day,
and
– (ii) the amount of duty or tax yet to be availed or utilized by way
of input tax credit under each of the existing laws till the
appointed day;
Sec 140(3) – Transfer of existing ITC
• A registered person not liable to be registered under existing law (eg.,
manufacturer of exempted goods etc) shall be entitled to take, in his
electronic credit ledger, credit of eligible duties in respect of inputs held in
stock and inputs contained in semi-finished or finished goods held in stock
on the appointed day subject to the following conditions
– (i) such inputs or goods are used or intended to be used for making taxable
supplies under this Act;
– (ii) the said registered person is eligible for input tax credit on such inputs
under this Act;
– (iii) the said registered person is in possession of invoice or other prescribed
documents evidencing payment of duty under the existing law in respect of
such inputs;
– (iv) such invoices or other prescribed documents were issued not earlier than
twelve months immediately preceding the appointed day; and
– (v) the supplier of services is not eligible for any abatement under this Act:
• In this case, FORM GST TRAN 1 shall specify separately details of stock
held on the appointed day;
Sec 140(3) – Transfer of existing ITC
• Where a registered person, other than a manufacturer or a supplier of services, is not in
possession of an invoice or any other documents evidencing payment of duty in respect of
inputs, then, such registered person shall, subject to such conditions, limitations and
safeguards as may be prescribed, including that the said taxable person shall pass on the
benefit of such credit by way of reduced prices to the recipient, be allowed to take credit at
the rate of [forty per cent.] of the central tax applicable on supply of such goods after the
appointed date and shall be credited after the central tax payable on such supply has been
paid.
• The scheme shall be available for six tax periods from the appointed date.
• Such credit of central tax shall be availed subject to satisfying the following conditions,
namely,-
– (i) Such goods were not wholly exempt from duty of excise specified in the First
Schedule to the Central Excise Tariff Act, 1985 or were not nil rated.
– (ii) Document for procurement of such goods is available with the registered person.
– (iii) Registered person availing this scheme and having furnished the details of stock held
by him in accordance with the provisions of clause (b) of sub-rule (2) of rule 1, submits a
statement in FORM GST TRAN--- at the end of each of the six tax periods during which
the scheme is in operation indicating therein the details of supplies of such goods
effected during the tax period.
– (iv) The amount of credit allowed shall be credited to the electronic credit ledger of the
applicant maintained in FORM GST PMT-2 on the Common Portal.
Sec 140(4)– Transfer of existing ITC
• A registered person who was
manufacturing/providing goods/services that
are both taxable and exempted but are now
completely taxable under GST can avail credit
in respect of inputs held in stock relating to
both taxable and exempted goods/services
subject to provisions of this section.
Sec 140(5) – Transfer of existing ITC
• A registered person shall be entitled to take, in his electronic credit ledger, credit
of eligible duties and taxes in respect of inputs or input services received on or
after the appointed day but the duty or tax in respect of which has been paid by
the supplier under the existing law, subject to the condition that the invoice or any
other duty or tax paying document of the same was recorded in the books of
accounts of such person within a period of thirty days from the appointed day:
• Provided that the period of thirty days may, on sufficient cause being shown, be
extended by the Commissioner for a further period not exceeding thirty days:
• In this case, FORM GST TRAN 1 shall show
– the name of the supplier, serial number and date of issue of the invoice by the
supplier or any document on the basis of which credit of input tax was
admissible under the existing law,
– (ii) the description, quantity and value of the goods or services
– (iii) the amount of eligible taxes and duties or, as the case may be, the value
added tax [or entry tax] charged by the supplier in respect of the goods or
services,
– (iv) the date on which the receipt of goods or services is entered in the books
of account of the recipient.
 Sec 140(7) – Transfer of existing ITC -
ISDs
• The input tax credit on account of any services
received prior to the appointed day by an
Input Service Distributor shall be eligible for
distribution as credit under this Act even if the
invoices relating to such services are received
on or after the appointed day.
 Sec 140(8) – Transfer of existing ITC –
Centralised Registrants
• Where a registered person having centralised registration under the
existing law has obtained a registration under this Act, such person shall
be allowed to take, in his electronic credit ledger, credit of the amount of
CENVAT credit carried forward in a return, furnished under the existing law
by him, in respect of the period ending with the day immediately
preceding the appointed day in such manner as may be prescribed:
• Provided that if the registered person furnishes his return for the period
ending with the day immediately preceding the appointed day within
three months of the appointed day, such credit shall be allowed subject to
the condition that the said return is either an original return or a revised
return where the credit has been reduced from that claimed earlier:
• Provided further that the registered person shall not be allowed to take
credit unless the said amount is admissible as input tax credit under this
Act:
• Provided also that such credit may be transferred to any of the registered
persons having the same Permanent Account Number for which the
centralised registration was obtained under the existing law.
 Sec 141 - Transitional provisions
relating to job work.
• Inputs/Semi-finished goods/excisable goods removed before appointed day for Job
Work must return to the principal within 6 months of the appointed day. The time
period can be further extended by 2 months (By Commissioner).
• If such inputs are not returned within the period specified, the input tax credit
shall be liable to be recovered.
• FORM GST TRAN-1, should specify therein, the stock or, as the case may be,
capital goods held by him on the appointed day details of stock or, as the case may
be, capital goods held by him as a principal at the place/places of business of his
agents/branch, separately agent-wise/branch-wise.
• The goods after job work may be transferred from the said other premises on
payment of tax in India or without payment of tax for exports within the period
specified
• The tax on export shall not be payable, only if the manufacturer and the job-
worker declare the details of the inputs or goods held in stock by the job-worker
on behalf of the manufacturer on the appointed day in such form and manner and
within such time as may be prescribed.
Sec 142 – Miscellaneous Provisions
• Where any goods on which duty, if any, had been paid
under the existing law at the time of removal thereof, not
being earlier than six months prior to the appointed day,
are returned to any place of business on or after the
appointed day, the registered person shall be eligible for
refund of the duty paid under the existing law where such
goods are returned by a person, other than a registered
person, to the said place of business within a period of six
months from the appointed day and such goods are
identifiable to the satisfaction of the proper officer:
• Provided that if the said goods are returned by a registered
person, the return of such goods shall be deemed to be a
supply.
Sec 142 – Miscellaneous Provisions
• Where, in pursuance of a contract entered into prior to
the appointed day, the price of any goods or services or
both is revised upwards on or after the appointed day,
the registered person who had removed or provided
such goods or services or both shall issue to the
recipient a supplementary invoice or debit note,
containing such particulars as may be prescribed,
within thirty days of such price revision and for the
purposes of this Act such supplementary invoice or
debit note shall be deemed to have been issued in
respect of an outward supply made under this Act;
Sec 142 – Miscellaneous Provisions
• Every claim for refund filed by any person before, on or after the
appointed day, for refund of any amount of CENVAT credit, duty,
tax, interest or any other amount paid under the existing law, shall
be disposed of in accordance with the provisions of existing law and
any amount eventually accruing to him shall be paid in cash,
notwithstanding anything to the contrary contained under the
provisions of existing law other than the provisions of sub- section
(2) of section 11B of the Central Excise Act, 1944:
• Provided that where any claim for refund of CENVAT credit is fully
or partially rejected, the amount so rejected shall lapse:
• Provided further that no refund shall be allowed of any amount of
CENVAT credit where the balance of the said amount as on the
appointed day has been carried forward under this Act.
Sec 142 – Miscellaneous Provisions
• Every claim for refund filed after the appointed day for refund of any duty
or tax paid under existing law in respect of the goods or services exported
before or after the appointed day, shall be disposed of in accordance with
the provisions of the existing law:
• Provided that where any claim for refund of CENVAT credit is fully or
partially rejected, the amount so rejected shall lapse:
• Provided further that no refund shall be allowed of any amount of CENVAT
credit where the balance of the said amount as on the appointed day has
been carried forward under this Act.
• Every claim filed by a person after the appointed day for refund of tax paid
under the existing law in respect of services not provided shall be
disposed of in accordance with the provisions of existing law and any
amount eventually accruing to him shall be paid in cash, notwithstanding
anything to the contrary contained under the provisions of existing law
other than the provisions of sub-section (2) of section 11B of the Central
Excise Act, 1944.
Sec 142 – Miscellaneous Provisions
• Every proceeding of appeal, review or reference relating to a claim for CENVAT
credit initiated whether before, on or after the appointed day under the existing
law shall be disposed of in accordance with the provisions of existing law, and any
amount of credit found to be admissible to the claimant shall be refunded to him
in cash, notwithstanding anything to the contrary contained under the provisions
of existing law other than the provisions of sub-section (2) of section 11B of the
Central Excise Act, 1944 and the amount rejected, if any, shall not be admissible as
input tax credit under this Act:
• Provided that no refund shall be allowed of any amount of CENVAT credit where
the balance of the said amount as on the appointed day has been carried forward
under this Act;
• Every proceeding of appeal, review or reference relating to recovery of CENVAT
credit initiated whether before, on or after the appointed day under the existing
law shall be disposed of in accordance with the provisions of existing law and if
any amount of credit becomes recoverable as a result of such appeal, review or
reference, the same shall, unless recovered under the existing law, be recovered as
an arrear of tax under this Act and the amount so recovered shall not be
admissible as input tax credit under this Act.
Sec 142 – Miscellaneous Provisions
• Every proceeding of appeal, review or reference
relating to any output duty or tax liability initiated
whether before, on or after the appointed day
under the existing law, shall be disposed of in
accordance with the provisions of the existing
law, and if any amount becomes recoverable as a
result of such appeal, review or reference, the
same shall, unless recovered under the existing
law, be recovered as an arrear of duty or tax
under this Act and the amount so recovered shall
not be admissible as input tax credit under this
Act.
Sec 142 – Miscellaneous Provisions
• every proceeding of appeal, review or reference relating to any output duty or tax liability initiated
whether before, on or after the appointed day under the existing law, shall be disposed of in
accordance with the provisions of the existing law, and any amount found to be admissible to the
claimant shall be refunded to him in cash, notwithstanding anything to the contrary contained
under the provisions of existing law other than the provisions of sub- section (2) of section 11B of
the Central Excise Act, 1944 and the amount rejected, if any, shall not be admissible as input tax
credit under this Act.
• where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or
after the appointed day, under the existing law, any amount of tax, interest, fine or penalty
becomes recoverable from the person, the same shall, unless recovered under the existing law, be
recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as
input tax credit under this Act;
• (b) where in pursuance of an assessment or adjudication proceedings instituted, whether before,
on or after the appointed day, under the existing law, any amount of tax, interest, fine or penalty
becomes refundable to the taxable person, the same shall be refunded to him in cash under the
said law, notwithstanding anything to the contrary contained in the said law other than the
provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 and the amount
rejected, if any, shall not be admissible as input tax credit under this Act.
Sec 142 – Miscellaneous Provisions
• where any return, furnished under the existing law, is revised after the
appointed day and if, pursuant to such revision, any amount is found to be
recoverable or any amount 25 of CENVAT credit is found to be
inadmissible, the same shall, unless recovered under the existing law, be
recovered as an arrear of tax under this Act and the amount so recovered
shall not be admissible as input tax credit under this Act;
• where any return, furnished under the existing law, is revised after the
appointed day but within the time limit specified for such revision under
the existing law and if, pursuant 30 to such revision, any amount is found
to be refundable or CENVAT credit is found to be admissible to any taxable
person, the same shall be refunded to him in cash under the existing law,
notwithstanding anything to the contrary contained in the said law other
than the provisions of sub-section (2) of section 11B of the Central Excise
Act, 1944 and the amount rejected, if any, shall not be admissible as input
tax credit under this Act.
Sec 142 – Miscellaneous Provisions
• Save as otherwise provided in this Chapter, the goods
or services or both supplied on or after the appointed
day in pursuance of a contract entered into prior to the
appointed day shall be liable to tax under the
provisions of this Act.
• where tax was paid on any supply both under the Value
Added Tax Act and under ChapterV of the FinanceAct,
1994,tax shallbeleviable under this Act and the taxable
person shall be entitled to take credit of value added
tax or service tax paid under the existing law to the
extent of supplies made after the appointed day and
such credit shall be calculated in such manner as may
be prescribed.
Sec 142 – Miscellaneous Provisions
• Where any goods sent on approval basis, not earlier than six
months before the appointed day, are rejected or not approved by
the buyer and returned to the seller on or after the appointed day,
no tax shall be payable thereon if such goods are returned within
six months from the appointed day:
• Provided that the said period of six months may, on sufficient cause
being shown, be 5 extended by the Commissioner for a further
period not exceeding two months:
• Provided further that the tax shall be payable by the person
returning the goods if such goods are liable to tax under this Act,
and are returned after a period specified in this sub- section:
• Provided also that tax shall be payable by the person who has sent
the goods on approval basis if such goods are liable to tax under
this Act, and are not returned within a period specified in this sub-
section.
THANK YOU