Input Tax CreditAvailment, Restrictions, Job-

work and other aspectsMigration to GST

Issues with possible solutions(including cancellation, opt for composition)

CA Venugopal GellaICAI Webcast < http://estv.in/icai/08082017/>

Objective of session

2

Migration to GST

Opt for composition scheme

Amend / Cancellation of provision registration

Issues & Possible

Migration Process

3

Migration of Existing Taxpayers to GST – Sec 139

Every person registered under any of the existing laws and having a valid PAN will be issued a provisionalregistration certificate (PRC)

Final RC will be granted by Central / State Government on furnishing of the prescribed information

The PRC shall be liable to be cancelled if the conditions so prescribed are not complied with

Such PRC issued to a person not liable for registration under GST shall be deemed to have not been issuedif the registration is cancelled upon filing an application by such person

Person who is eligible to pay tax under composition scheme and who has been issued a PRC, may opt topay composition tax in the time and manner prescribed. In case he does not pay tax under composition, heshall be liable to pay tax at normal rates

Migration of Existing Taxpayers to GST – Sec 139

Every person, other than a TDS deductor or an ISD, registered under an existing law, having a valid PANshall enroll on the Common Portal by validating his e-mail address and mobile number

Such persons shall be issued a PRC in FORM GST REG-25

A taxable person who was having multiple registrations under the existing law on the basis of a single PAN,shall be granted only one provisional registration under the Act

Every person who has been issued a PRC, shall submit an application in FORM GST REG-26, along withthe specified information and documents, on the Common Portal, within 3 months

If the particulars furnished are found correct and complete, the proper officer shall issue the certificate of registration in FORM GST REG-06

Migration of Existing Taxpayers to GST – Sec 139

In case of non-furnishing or incorrect submission of the information, the proper officer shall cancel theprovisional registration by issuing an order in FORM GST REG-28, after serving a notice to show cause inFORM GST REG-27 and giving an opportunity of being heard

The show cause notice issued as above can be vacated by issuing an order in FORM GST REG-20, if it isfound, upon personal hearing, that no such cause exists for which the notice was issued

Every person registered under any of the existing laws, who is not liable to be registered underthe Act may, submit an application within 30 days of the appointed day, in FORM GST REG-29, forcancellation of the registration granted to him and the proper officer shall, cancel the said registration

GST Enrolment/ Migration Process

Provisional registration

REG -25

REG-25 is valid for 3 month

validity + extended

within the 3 month, furnish information in

REG-26

By officers –For further info SCN under REG

-27

Issue order for cancellation in

REG -28

Apply for cancellation

within 30 days (30th Sept17)

in REG -29

7

Practically, we have already filed REG-26 by providing all the info and documentation Pre-GST. Now, we have to wait until we get notice by officer seeking further information. Else, final registration certificate would be granted in REG-06 within 3 months.

GST Enrolment/ Migration Process : STATUS

8

• Application filed successfully. Pending with Tax Officer for Processing. Officer has 3 working days to process.Pending for Processing

• Notice for seeking clarification issued by officer. File Clarification within 7 days of date of notice on portal.Pending for Clarification

• Clarification filed successfully by Applicant. Pending with Tax Officer for Order. He has 7 working days to pass order.

Pending for Order

• Application is Approved. GSTIN and password emailed to Applicant.Approved

• Application is Rejected by tax officer.Rejected

Additional Registrations

• Vertical Registration

• Each State separate Registration

• ISD Registration

9

NEW registration :

• Go to ‘www.gst.gov.in’

• Click on ‘Register Now’

• Fill primary details like • Legal Name, PAN,

• State, District,

• e-mail ID and mobile number for OTP

• TRN (Temporary Registration Number) will be generated

After TRN

• ‘Register Now’ >> enter TRN >> provide OTP

• Submit the application with DSC or e-Signature as the case may be

• Once the application is submitted, • proper officer shall raise SCN if any or

• shall approve the application for registration

• No query within 3 days, • application shall be auto approved

• If SCN is raised, • tax payer shall reply to SCN within 7 days

Q. Complete Part-B of Enrolment Form to get Permanent Registration Certificate

Ans. Portal is not open for the same, it can be done once it is open – As replied by GST helpdesk personnel

Q. Not able to submit with DSC or e-signature

Ans. Check for system compatibility, register DSC on gst portal, install and run em-signer as administrator, click on submit

GST Migration Related Issues

Q. Not able to view or download certificate from the portal

Ans. It is due to incomplete information provided in the portal, please call help desk and raise ticket

Q. Provisional ID has been cancelled, or unable to migrate to GST for any reason

Ans. Please apply for NEW registration on the GST Common Portal at https://reg.gst.gov.in/registration.

GST Migration Related Issues

GST Migration Related Issues

14

Q. When will Final Registration Certificate (REG-06) be issued?• Issued after verification of documents by authorized Centre/ State officials

by concerned jurisdiction(s).• GST portal have not been allotted the GST REG-06 (Permanent Registration),

even if they have filed GST REG 26 (Part B).

Q. Can I cancel my migrated registration certificate?• Yes. Functionalities are not operational.

Q. Whether ISD registration can be taken• Yes. Apply in REG-01 by selecting nature of business as ISD in

table 14

GST Migration Related Issues

Can amendments be made after the enrolment application

is submitted?

Yes, you can amend the Enrolment Application. Functionalities are not

operational.

To do so, login with valid credentials and access ‘Amendment’ link on Dashboard’. You can

amend the Enrolment Application only if:

Can the mobile number and e-mail address given at the time of enrolment be changed after

enrolment?

Yes, the mobile number and e-mail address can be

updated. All communications will be

sent to the updated mobile phone number and

e-mail address of the primary authorized

signatory.

I received an email that my Jurisdiction has been updated? Why has my Jurisdiction been

updated? Who has updated my Jurisdiction?

In case the Jurisdiction details are wrongly

entered, the Tax Official can update the Jurisdiction

details in the enrolment application. In such cases, the enrolment application

will be approved/ rejected/ asked for

clarification by the Tax Official of the revised

Jurisdiction.

15

GST Migration Related Issues

My enrolment number has been cancelled, what shall I

do ?

Reasons could be, Old reg cancelled, Declaration given that you are not liable under GST while filing ST-3 return.

You can contact GSTN helpdesk and get resolved. In case of any issue, create new registration by refereeing old Reg number.

How do we declare CMP-03 to reversing ITC on closing

stock

Functionalities are not operational. However, you can make calculation and be ready

, account in Books.

16

Q. While trying for vertical registration error – ‘PAN already exists’

Ans. Change the combination of email ID and phone number provided

Q. Where do I find State jurisdiction and center jurisdiction?

Ans. Choose state jurisdiction based on PIN code and center jurisdiction by clicking on the link provided above center jurisdiction field.

Q. Status of application is ‘Pending for order’

Ans. Query is raised by proper officer, reply to SCN

GST New Registration Related Issues

Q. Not able to download SCN

Ans. SCN can be downloaded and replied before expiry of 7 working days.

Q. If not replied to SCN within 7 days ?

Ans. Apply for fresh registration

Q. Application submitted, certificate not received

Ans. Certificate can be downloaded by logging in, user ID and password will be received over to the registered e-mail address

GST New Registration Related Issues

Composition Scheme

19

Application

20

GST Registration Due dates

21

Reason Due Dates

Opt for Composition Scheme 16th August 2017

Cancellation of Registration 30th September 2017[Functionality is not made available in GSTN website]

New Registration Within 30 days from the date of liability

GST Opt for Composition Scheme

22

GST Network services

23

Available Services

• New registration

• Clarification

• Opt for composition scheme

• ISD / SEZ registration

• GST Practitioners

Upcoming Service

• Cancellation

• Amendment

• Casual Tax payer

• Non-Resident Tax payer• (would be available near future)

Other Aspects – GST Migration

24

GST – Name board on Place of business

25

GSTIN: 29AAFBX5874Q1ZB

GST – Name board on Place of business

• In the name board exhibited at the entry of

• principal place of business; and

• At every additional place of business

Display of GSTIN number:

• At his principal place of business; and

• At every additional place of business

Display of registration certificate:

26

Content of Invoice

27

The name, address and GSTIN of the supplier,

A consecutive serial (16 digit) number containing only alphabets, numerical and

special character (“/” or “-”), unique for a financial year ,

Date of its issue,

The name, address and GSTIN/Unique ID Number, if registered, of the recipient,

Name and address of the recipient and the address of delivery, along with the

name of state and its code - if such recipient is unregistered and where the

taxable value of supply is fifty thousand rupees or more;

HSN code of goods and Service

Description of goods/services;

Quantity in case of goods and unit or Unique quantity code thereof;

Content of Invoice

28

Total value of goods or services;

Taxable value of goods or services taking into account discount or

abatement, if any;

Rate of tax (CGST, SGST, IGST); and Amount of tax charged

Place of supply (Name of the State)

Place of deliverywhere the same is different from the place of supply;

Whether the tax is payable on reverse charge;

The word “Revised Invoice” or “Supplementary Invoice”, as the case may be,

indicated prominently, along with the date and invoice number of original

invoice; and

Signature or digital signature

Venugopal. G

venu@vnv.ca29