Documents Required for New Registration Application of a Normal Taxpayer

 • Proof of Principal Place of Business (Any One): -
❖ Electricity Bill
❖ Legal Ownership Document
❖ Municipal Khata Copy
❖ Property Tax Receipt
❖ Rent/Lease Agreement
• Proof of Bank Account Detail (Any One)
❖ First Page of Pass Book
❖ Bank Statement
❖ Cancelled Cheque


Additional Documents in Case of Proprietor 

• Photo of the Proprietor
• Photo of Authorized Signatory  (in Case Person other than Proprietor is authorized to Sign)
• Letter of Authorization (in Case Person other than Proprietor is authorized to Sign)

Additional Documents in Case of Partnership Firm

• Partnership Deed
• Photo of the Partner
• Photo of Authorized Signatory
• Letter of Authorization

 Additional Documents in Case of Limited Liability Partnership Firm

• Certificate of Incorporation
• Photo of the Partner
• Photo of Authorized Signatory
• Letter of Authorization

Additional Documents in Case of Private Limited Company 

• Certificate of Incorporation
• Photo of the Director
• Photo of Authorized Signatory
• Letter of Authorization
• Board Resolution Passed by BOD

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TCS Provisions Under GST

Every E-Commerce Operator has to collect TCS, from E-Commerce Sellers who supply goods or service through Such E-Commerce Operator, on consideration received from customers on behalf of E-Commerce Seller.
No TCS liability on Service through E-Commerce Operator by :-
• Unregistered Supplier of Hotel Accommodation or Club.
• Unregistered Supplier of Housekeeping Service
• Transporter of Passenger – Radio Taxi, Motor Cab or bike etc.
Rate of TCS is 1% of Consideration Received on behalf of E-Commerce Seller by E-Commerce Operator.

GST Registration in Case of Supply of Goods or Service through E-Commerce Operator
As per Section 24(ix) of the CGST Act, 2017, every person supplying goods through an e-commerce operator shall be mandatorily required to register irrespective of the value of supply made by him. However, a person supplying services, other than supplier of services under section 9 (5) of the CGST Act, 2017, through an e-commerce platform are exempted from obtaining compulsory registration provided their aggregate turnover does not exceed INR 20 lakhs (or INR 10 lakhs in case of specified special category States) in a financial year. Government has issued the notification No. 65/2017 – Central Tax dated 15th November, 2017 in this regard.


TCS Provision in Case of Supply of Service by Unregistered Supplier through E- Commerce Operator
As per Section 24(ix) of the CGST Act, 2017, every person supplying goods or services through an ecommerce operator is mandatorily required to register. However, vide Notification 65/2017-Central Tax dated 15th November, 2017 a person supplying services, other than supplier of services under section 9 (5) of the CGST Act, 2017, through an e-commerce platform were exempted from obtaining compulsory registration provided their aggregate turnover does not exceed INR 20 lakhs (or INR 10 lakhs in case of specified special category States) in a financial year. Since such suppliers are not liable for registration, e-commerce operators are not required to collect TCS on supply of services being made by such suppliers through their portal.


Furnishing Details of TCS Collected in October Month When GST Registration is not Obtained in October Month
E-commerce operators, who have been unable to obtain registration in the month of October, 2018 but have already collected TCS for the said month, may furnish the details of TCS collected in the month of October, 2018 in the first return in FORM GTSR-8 to be filed after obtaining registration.

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Input Tax Credit Provisions in GST

Input Tax Credit means Credit of ‘Input Tax’, where in relation to Registered Person Input Tax means CGST, SGST, UGST or IGST charged on supply of Goods or Service or both made to him and includes
IGST Charged on Imported Goods and Tax payable on Reverse Charge but excludes Tax paid under Composition Scheme.

Conditions to be Fulfilled for Entitlement of ITC
Any registered person will be entitled to claim Input Tax Credit only upon fulfillment of the following conditions:-
• He is in possession of tax invoice/ debit note issued by a registered supplier or any other prescribed tax paying documents.
• He has received the goods or services or both.
• The tax charged on such supply has actually been paid to the Government by the supplier (by way of cash or by utilizing input tax credit)
 He has furnished a valid return.

Situations where the input tax credit cannot be taken under GST
1. Motor Vehicles and Conveyance
• Exception: - ITC will be available in following cases
• Transportation of Goods
• Transportation of Passengers
• Further Supply of Such Vehicle or Conveyance
• Imparting training on driving, flying, navigating such vehicle or conveyances.

• Motor Vehicles for Transportation of Persons having seating capacity of 13 or More (including driver), vessels and aircrafts. (w.e.f 1st February 2019)

2. Food, Beverages, Club Membership and others
3. Sale of Membership in a Club, Health, Fitness Center
4. Rent a Cab, Life Insurance, Health Insurance
5. Travel
6. Works Contract
7. Construction of Immovable Property for own account
8. Composition Scheme
9. No ITC for Personal Use
10. No ITC for Non Resident
11. Free Samples and Destroyed Goods
12. No ITC for Fraud Cases
13. No ITC of Restaurant.

Utilization of Credit from Input Tax Credit
• ITC can be utilized for payment of Tax liability.
• ITC cannot be utilized for payment of TDS/TCS/interest/penalty/fee/others.
• ITC cannot be utilized for payment tax liability under RCM.
• IGST Input Tax Credit shall be first be utilized towards payment of IGST liability and the amount remaining, if any, may be utilized towards the payment of CGST, SGST/UTGST liabilities in that order.
• CGST Input Tax Credit shall be first be utilized towards payment of CGST liability and the amount remaining, if any, may be utilized towards the payment of IGST liability.

• SGST Input Tax Credit shall be first be utilized towards payment of SGST  liability and the amount remaining, if any, may be utilized towards payment of IGST liability if no CGST credit is available.
• UTGST Input Tax Credit shall first be utilized towards payment of UTGST liability and the amount remaining, if any, may be utilized towards payment of IGST liability if no CGST credit is available.
• CGST Input Tax Credit shall not be utilized towards payment of SGST/UTGST liabilities.
• SGST/UTGST Input Tax Credit shall not be utilized towards payment of CGST liabilities.

Manner of determination of ITC attributable to exempt supplies when Capital Goods are used for exempted supply as well as Taxable supply

The credits are determined in terms of Rule 43 of the CGST Rules, 2017 are as under:
a) Input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger
b) Input tax in respect of capital goods used or intended to be used exclusively for effecting taxable supplies including zero-rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger
c) Out of the total input tax credit on capital goods, the amount of input tax credit in (a) and (b) shall be deducted from total input tax credit and shall be credited to the electronic credit ledger and the useful life of such good shall be taken as five years.
d) The common input tax credit attributable to exempt supplies shall be calculated as a ratio of the aggregate value of exempt supplies to the total turnover of the person in the tax period.
e) In case if the turnover details are not available then the values for the preceding tax period shall be taken for calculation.

Special Case of Input Tax Credit in GST

Input Tax Credit on Hotel Accommodation Bill
Hotel will always Charge CGST and SGST on Accommodation Bill. If Receiver of Service have GST Registration in State or Union Territory in which Supply of Service Made then Can Claim ITC otherwise cannot claim ITC on Accommodation Bill.

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Manner of determination of ITC attributable to exempt supplies when Capital Goods are used for exempted supply as well as Taxable supply

The credits are determined in terms of Rule 43 of the CGST Rules, 2017 are as under:
(a) Input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger
(b) Input tax in respect of capital goods used or intended to be used exclusively for effecting taxable supplies including zero-rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger
(c) Out of the total input tax credit on capital goods, the amount of input tax credit in (a) and (b) shall be deducted from total input tax credit and shall be credited to the electronic credit ledger and the useful life of such good shall be taken as five years.
(d) The common input tax credit attributable to exempt supplies shall be calculated as a ratio of the aggregate value of exempt supplies to the total turnover of the person in the tax period.
(e) In case if the turnover details are not available then the values for the preceding tax period shall be taken for calculation.

Important Abbreviations used in GST

• GST - Goods and Service Tax 
• IGST - Integrated Goods and Service Tax
• CGST - Central Goods and Service Tax
• SGST - State Goods and Service Tax
• UTGST - Union Territory Goods and Service Tax
• GSTIN - Goods and Service Tax Identification
• CPIN - Common Portal Identification Number
• HSN - Harmonised System of Nomenclature
• SAC - Service Accounting Code
• URP - Unregistered Person
• B2B - Business to Business
• B2C - Business to Customer
• UIN - Unique Identification Number
• UQC - Unit Quantity Code
• POS - Place of Supply of Goods and Service
• CIN - Challan Identification Number
• OTC - Over The Counter
• BRN - Bank Reference Number
• NEFT - National Electronic Fund Transfer
• RTGS - Real Time Gross Settlement
• ITC - Input Tax Credit
• TDS - Tax Deducted at Source
• TCS - Tax Collected at Source
• ISD - Input Service Distributior
• E-FPB - Electronic Focal Point Branch
• DSC - Digital Signature Certificate
• EVC - Electronic Verification Code
• CBIC - Central Board of Indirect Tax and Customs
• CENVAT - Central Value Added Tax
• CBEC - Central of Board of Excise and Customs
• GSTN - Goods and Service Tax
• TRP - Tax Return Preparer
• RFID - Radio Frequency Identification Device
• GSTP - GST Practitioner
• SEZ - Special Economic Zone

Eligibility for GST Practitioner Exam

Qualifications for Becoming a GST Practitioner:-
1. Any retired officer of the Commercial Tax Department of any State Government or of the central Board of Excise and Custom (CBEC), who has worked in a post of Group-B (or higher) gazetted officer for atleast a minimum period of two years.
2. Any Tax Return Preparer or a Sales Tax Practitioner, those who are registered for a period of at least 5 years.
3. Any graduate or postgraduate in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University  or a recognized Foreign University
4. Chartered Accountant, Cost Accountant or a Company Secretary.

Beside above Qualifications Person should also fulfill following conditions: -
1. That Person should be Citizen of the India.
2. That Person should be of Sound Mind.
3. That Person should not be adjudged as Insolvent.
4. That Person should not not be convicted for an office for a period of 2 Year or More.

Annual Return in Goods and Service Tax

 Annual Return in Goods and Service Tax shall be filled by every Registered Tax Payer including Composition Scheme Dealer in form GSTR 9 or in Form GSTR 9A or in Form GSTR 9B or GSTR 9C depending upon type of Registration.

Form GSTR 9A is to be filled by Tax Payer who are Registered under Composition Scheme.

Form GSTR 9B is to be filled by E – Commerce Operator (like Amazon, Flipkart, Paytm etc.).

Form GSTR 9C is to be filled by any Tax Payer who’s annual Turnover Exceeds Rs. 200 Lakhs. Such Persons are also required to get their accounts audited and required to file a Reconciliation Statement which Reconcile Tax Payable as Per Form GSTR 9C and Tax already Paid by Such Tax Payer.

Type of Registered Tax Payers who are not required to File Annual Return: -
Any Tax Payer who are Registered as Casual Tax Payers
Tax Payers Registered as Input Service Distributer
Any Non Resident Persons Registered Under GST
Tax Payer who are Liable to Deduct TDS under GST

Due Date for Filing of Annual Return: -
Annual Return in Form GSTR 9 or GSTR 9A or GSTR 9B or GSTR 9C shall be filled on or before 31st December of succeeding year.

E-Way Bill Registeration and Generation Process

Visit: - www.ewaybill.nic.in

Following Screen will be Displayed on Right Side of Page, If You are Registered User Enter Username and Password and Login.

If you are Not Registered then Register your self at portal.
Click e-Way Bill Registeration if You are Registered Person. When You Click on e-Way Bill Registeration following Screen will be Displayed: -

Enter GSTIN and Code and Proceed.

If You you Want to Register as Transporter then Click on 'Enrollment for Transporter'.
Following Screen will be Displayed: -

Enter Details and Proceed.

To Get Transporter ID when Forgotten:-
Click on Forget Transport ID.
Following Screen will be Displayed:-

Enter Required Details and Proceed.

To Get Password in case Password forgotten.
Click on Forget Password. Following Details will be displayed: -

Advisory to Exporters for filing Table 6A of GSTR-1 on GST Portal

a)To ensure that the GST System transmits the export invoice data, in case of export of goods with payment of IGST, to ICEGATE for refund, Exporters need to provide Complete and Correct Data while filing Table 6A of GSTR-1:
• Invoice No. and Date (Tax invoice and not commercial invoice).
• Select from drop down list (WPAY- with payment of tax)/WOPAY-without payment of tax.
• Shipping Bill No. & Date.
• Please note, if you are using offline tool for GSTR 1, the date format is dd-mmm-yyyy e.g. 15th July 2017 will be written as 15-Jul-2017 and not like 15/07/2017.
• Six Digit Port Code should be mentioned correctly.
• Invoice Value: It is the total value of export goods covered by the invoice including of tax and other charges, if any.
• Taxable Value: It is the value of goods, on which tax is paid. (Value net of tax).
• Tax Paid IGST, only in case, where the export is done on payment of IGST.
b)To ensure that the GST System transmits the export invoice data, in case of export of goods with payment of IGST, to ICEGATE for refund, Exporters need to maintain consistencies between data provided at GST Portal and ICEGATE Portal while filing Table 6A of GTSR-1. Invoice details specified under Table 6A of GSTR-1 should match with what is mentioned in the Shipping bills at ICEGATE. Please note that the invoice value data should match with that shown in shipping Bill.
c)To ensure that the GST System transmits the export invoice data, in case of export of goods with payment of IGST, to ICEGATE for refund, Exporters should make payment of Tax and File Return:
• File Form GSTR-3B of corresponding period.
• In case of export of goods, the IGST amount paid should be shown through Table 3.1(b) of GSTR-3B and amount must be equal to or greater than the total IGST amount shown in Table 6A, and Table 6B, of GSTR-1 for the corresponding tax period.

Advisory to the Exporters filing for Refund

a) Advisory to the Exporters for Refund of IGST Paid on Export of Goods:
1. File FORM GSTR 1 for the corresponding tax period.
2. Fill complete and correct data of export of goods in Table 6A of FORM GSTR 1 of the relevant tax period.
3. Pay your tax and File FORM GSTR 3B return for the corresponding tax period.
4. While filing GSTR 3B Return for the said tax period, please make sure that that table 3.1 (b) of Form GSTR 3B is filled correctly and the amount shown in this should be equal to or more than the amount of IGST in table 6A, and table 6B (Supply to SEZ),of GSTR1.

b) Advisory for exporters on correctly filing Table 3.1(b) of GSTR 3B:
While filing GSTR 3B Return for the said tax period, please make sure that that table 3.1 (b) of Form GSTR 3B is filled correctly.
1. GSTR-3B of corresponding return period must be filed.
2. The IGST amount paid should be shown through Table 3.1(b) of FORM GSTR-3B, and the amount must be equal to or greater than the total IGST amount shown in Table 6A, and Table 6B, of GSTR-1 for the corresponding tax period.
3. NONE of the export invoices filed in Table 6A of GSTR-1, of the corresponding return period, shall get transmitted to ICEGATE if correct IGST amount is not filed in Table 3.1(b) of GSTR-3B. Hence the refund of IGST amount paid on exports will be impacted.

GSTN have modified few aspects of GSTR 3B filing

 Following Changes have been done to the GSTR 3B online filing process by GSTN,

1) User will have to Fill either CGST or SGST/UGST amount, other taxes columns will get auto filled.

2) User can now save the Form on confirming details filled in the Table. You can fill balance details later.

3) User can Preview Form or download it for cross verifying saved details in any table(s) anytime.

4) For freezing the details and to know the liability, submit option is not required now.

5) Changes in any table can be made before making payment towards liabilities.

6) Once you proceed to payment, you can also see details of existing balances in cash and credit ledgers (Table 6.1 – Payments Table).

7)  System suggested Tax Credit (ITC) is already filled for discharging liability. Be aware, it is only suggestion. You can edit the same before finalizing the Return.

8) Once you confirm ITC and cash utilization for payment of tax liability in Payments Table, system does automatic calculation for shortfall in cash ledger.

9) Once you are Ok with shortfall, System will generate pre-filled challan for shortfall and navigate to payments option.

10) Once you make online payment, system will navigate back to Payments Table.

11) You can Track Return status as well as download the Return from through Track Return Status functionality available at your dashboard.