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What is GST (Goods and Service Tax) ?

Our Prime Minister Narendra Modi approved the GST Bill in the both parliament sessions so all the indirect taxes which is imposed by the state or central government has been replaced with GST (Goods and Service Tax) by July 2017. So from now its is mandatory requirements to convert the existing VAT/CST State wise Assessee and Service Tax or Excise assessee to the new reform tax GST Registration. even all the new entrepreneurs or assessee whose cross turnover of 20 Lakh Rupees except the north eastern state where the limit is 10 lakhs.

 

GST Registration Online Procedure

Goods and Services Tax (GST) is an indirect taxation system wherein existing taxes are combined into one. It merge together most of the taxes like VAT, Service Tax, Excise Duty, Customs Duty, etc. The outset of such a system is considered to be a significant reform in the existing mechanism of indirect taxation in India. The simplicity of this system is also expected to bring about easier enforcement, implementation and administration.

The entire procedure is paperless and as such even the existing dealer will also have to apply for online registration. The last date for registration has been announced and it varies from state to state. It has thus become very vital to look at the registration procedure for GST.

 

GST Registration Number

GST Registration Number is 15 Digit identification number which is allotted to each applicant. its a completely based on the Pan Number and State code. First two digit represent the state code and another 10 digit represent the Pan number of the client , one digit represent the entity code( Like proprietorship firm or partnership etc), one digit is blank and last one is represent check digit.

 

When GST Registration Number is Mandatory or Required ?

  • if you are selling goods and services within state and have expected turnover more than 20 lakh rupees in a year.
    ( For Ex -  Providing the goods and services in Delhi and between 01.04.2017 to 31.03.2018 your turnover cross more than 20 lakh rupees then its required the GST Number.
  • if you are selling goods and service outside state & even have turnover less than 20 lakh rupees in a year.
    ( For ex - providing the goods and service in delhi , jaipur,mumbai, bangalore and have turnover less than 20 lakh in 16-17 but still you have to required the GST Registration due to inter state supply.
  • If you are doing ecommerce business online or any service based business online then its required the GST Registration.
  • If you are deal as trader or manufacturer and your suppliers are registered under the GSTIN already then they charge the GST on your purchase & if you need the input credit or refund then you have to required the GSTIN Number.
  • Ecommerce Aggregators and Operators are required the GSTIN Number from starting.

 

GST Registration Documents

A proprietorship form of business requires PAN Card of proprietor and address proof of the individual. Whereas, LLP has to furnish PAN Card of LLP, LLP Agreement and the Partners’ names and address proof.

In case of a Private Limited Company, Incorporation certificate,PAN of Company,

Articles of Association, Memorandum of Association, Resolution signed by board members, and Identity and address proof of directors is mandatory.

 

Procedure for Registration

1. Preliminary Details:The applicant needs to create a login account on the GST portal in order to start the registration procedure. The details of the preliminary registration are then verified via generating One Time Password (OTP) on the mobile number provided by the applicant.

2. Submission of Application:After the basic verification is completed, the applicant needs to fill all other details. This step comprises of fulfilling formalities and uploading required documents then submitted online through FORM GST REG-02.

3. Verification by GST Officer:After the application is submitted, it is forwarded to GST Officer for verification. The Officer examines the application and the documents attached with the same. The deficiencies in application or the approval of application by the Officer needs to be communicated within 3 working days. After getting the deficiencies, applicant will have to respond within 7 working days through FORM GST REG-04.

If there is response by the Officer either with deficiencies or approval then the application for grant of registration shall be deemed to have been approved.

4. Certificate of Registration: On approval of the application, a registration certificate is issued through a common portal in FORM GST REG-06. Such a certificate can be downloaded with ease from the common portal using their log in details.

It is to be noted that if the applicant has different branches in different states then the applicant needs separate registration for each state.

 

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GST Online Registration Cost or Pricing or Fee

As per the government rules there are Nil application charges for the GST Registration or Conversion Procedure but you have to required to sign the application form electronically so you need the Aadhar based OTP or else required the Class 2 Digital Signature of the applicant. so if you prepare a digital signature then its cost nearby 1000/- INR. Apart from this if you have to hire the professional then charges or fee are very as per the service Provider.

 

GST Online Registration Dates 2017

GST Registration Conversion started from 30th Nov 2016 to 31st March 2017 but government again extend the due date from 1st april 2017 to 30th april 2017. In the May GST Registration Portal has been closed and updated the records of the previous registered assessee. Now it will be reopen again from 1st June 2017 for the taxpayers who could not enrol themselves. even there is news that Fresh GST Registration will be started from 21st June 2017 or 1st July 2017.

Update* Fresh new gst registration has been started from 25th july 2017. now if you have to start a new business or your previous provisional id has been expired then you can apply for the fresh new gst registration.

 

GST Registration Migration

GST Migration Procedure has been started for the already existing taxpayers which are registered under the VAT/CST or TIN or Service Tax. So if you have already previous TIN Number or Service Tax Number then you can convert into the new gst registration before the july 2017. For the GST Migration you have to required following things -

  • Existing Login Details as User and Password of the respective VAT/CST or Service Tax.
  • Provisional Login Details of GST Portal as user id and password of the same.

 

How to Migrate From Existing VAT/CST Number to GST Number

If you want to convert your existing VAT/CST number into the GST Number then you have to follow following steps for the GST Registration Online -

  • Login on your State VAT orCST Portal.
  • Get the Provisional id and password of the same.
  • Generate the new user id and password on the gst portal.
  • Fill Up your business details with the promoter details & business address , bank details and upload the necessary documents.
  • Verify with the digital signature or Aadhar Card EVC.

 

How to Migrate your Existing Service Tax Number into the GST Registration

If you want to convert your existing service tax number into the GST Number then you have to follow following steps for the GST Registration Online -

  •  Login on CBEC Portal.
  • Get the Provisional id and password of the same.
  • Generate the new user id and password on the gst portal.
  • Fill Up your business details with the promoter details & business address , bank details and upload the necessary documents.
  • Verify with the digital signature or Aadhar Card EVC.

 

How to Enroll New Fresh GST Registration Online

For the new business whose are looking for the fresh GST Registration Online then its has been started From this 25th June 2017. So Now you can apply for the fresh GST Registration.

 

GST Registration Turnover Limits 2017

GST have 2 turnover limits :-

  • 20 Lakh Rupees in a year for across India except the North East State.
  • 10 Lakh Rupees in a year for North East State.(Arunachal Pradesh, Assam,  Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand)

So its mean if your business sales or turnover is more than the above limits then GST Registration is mandatory for you and if you are looking for the input tax credit then its also required the GST Registration. In Some case we have to require the online gst registration from starting for doing our regular business because all other traders or suppliers are registered under the gst. so it's a complete chain from manufacturer to retailer or wholesaler or service provider. even these above limits are not applicable when you dealing inter state supply of goods and services.

 

After GST Registration Compliance

After the GST Registration, each assessee have to file the GST Returns as per the compliance. if you are registered under the regular scheme of the GST then you have to file the monthly basis returns for the same. Composition dealers are have to file the quarterly basis with some conditions. you can checkout here all about GST Return Filings

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GST Return Filings Online by DpTaxexperts

All about GST Return Filings Online Filings Process | Type of the GST Returns | GST Return Filings Due Dates | How to File GST Returns | GST Free Softwares & much more. ​Package Start From Just Only 499/- Per Month GET STARTED GST Simplified Excel Software Sheets | Get GST Expert Filings Assistance | Save Accounting Cost Last Date for GSTR-3B Filings : 25th Aug 2017

 

GSTR3B is a monthly Return till December as government provide the relexation to file the GSTR Returns so we have to file the GSTR3B Summary details.

Every person who is apply for the GST Registration has to file GST return online. GST Returns are mandatory for the each person whose enrol under the GST Registration. There are lot of the type of the GST Returns which you have to file the monthly basis with one annual return. if you are registered under the GST Composition Scheme then you have to file the returns quarterly basis with annual return. Most of the times you have to file the GSTR 1, 2 and 3.

Update : GSTR3B is a monthly Return for the July & Aug month as government provide the relexation to file the GSTR Returns in the starting 2 months so we have to file the GSTR3B Summary details.

 

All about GST Returns Filings Type

GSTR-1- Details of all outward supplies of taxable goods and services to be filed by registered taxable supplier. The due date to file this form is 10th of the next month.

GSTR-2- Details of all inward supplies of taxable goods andservices to be filed by registered taxable recipient of the goods and services. The due date of filing this form is 15th of next month.

GSTR-3- This form will be filled automatically on the basis of outward supplies and inward supplies with the payment of tax furnished in GSTR-1 and 2. The form will be prepared by 20th of the next month.

GSTR-4- This form contain the details of outward supplies, tax payable and payment of tax. The due date of filing this form is 18th of the month succeeding quarter.

GSTR-5- This form contain the details of outward supplies, imports, input tax, tax paid and reaming stock. The form has to be filed by non-resident taxable person by 20th of the next month.

GSTR-6- This form contains the details of return for input service distributorand it is filed by input service distributor by 13th of the next month.

GSTR-7- This form contains the details of the tax deduction. Due date to file this form is 10th of the next month.

GSTR-8- This form contain the details of all supplies made through e-commerce operator and the amount of tax collected. The GSTR-8 form will be filed by e-commerce operator or tax collector by 10th of every month.

GSTR-9- Annual return filed by registered taxable person by 31st December of next financial year.

GSTR-10- Final return filed by taxable person whose registration has been surrendered or cancelled within three months of the date of cancellation or surrender whichever is later.

GSTR-11- Details of inward supplies to be furnished by a person who have Unique Identification Number (UIN) by 28th of the month following the month for which statement is filed.

GSTR-3B- Details of taxable supply of the goods and services in the month of July and Aug 2017.Do note that you do not have to provide invoice level information in this form. Only total values for each field have to be provided.

 

IMPORTANT DATES FOR GST RETURN FILINGS

 

How to File GST Returns Online

Filing of GST Return is an online procedure; if you have the GST Software, then it will be easy for you to file GST Return. Even GST Portal issued a offline excel utility which is very easy to file the GST Returns. but you need the knowledge about the returns for the same.

We at dptaxexperts build a simplified excel sheet where you have to just maintain your invoice records basic details, at the end of the month you can file your returns through our GST Experts assistance plan. 

There are main overall three steps to file GST Return –

  1.   Download the Dptaxexperts Simplified Excel Template–

    Every registered person has to upload the invoice on GST portal so for that you have to required to maintain the invoice records electronically. We build a simplified excel template where you can maintain your invoice records easily.

    Download here our Excel Template

  2.    Email to MyOnlineCA GST Experts  – 

    Once you prepare your data then you can email to MyOnlineCA GST Experts which review your all the data entries and prepare GSTR1,2 and 3 & maintain your gst compliance at your fingertips. 1

  3.    Fiilngs of the GSTR1,2 and 3 or GSTR3B – 

    once your data has been finalised then our GST Expert file your GSTR Returns with the proper challan & generated the ARN Number for the same.

 

All about GST Software

There are lot of the good GST Software in the market which cost from 5000 to 10000 or more per annum but it's expensive for the small business whose do'nt have knowledge about the GST Returns and Accounts. Even Small business have to hire the accountant for the data entry. Instead of the expensive software you can use myonlineca gst assistant plan where you have to maintain your records in simplified excel sheet and file the returns.

 

Documents Required for the GST Return Filings

GST Return filings have no proper set of the documents. Its requried the mainly the sales invoice of taxable services or goods. So for the GST Return filings you have to follow some standard guidelines -

  • a) Prepare each invoice as per the GST Law.
  • b) Maintain records online or offline as bookkeeping.
  • c) Try to maintain records in your GST Filings software or else use our simplified excel sheets.

 

Important Dates for GST Return Filings 2017

  • Oct - Normal Schedule for Return Filing

 

Audit under GST

Types of audit under GST

Audit under GST is the process of examination of records, returns and other documents maintained by a taxable person. The purpose is to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess the compliance with the provisions of GST.

 

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Threshold for Audit

Every registered taxable person whose turnover during a financial year exceeds the prescribed limit [as per the latest GST Rules, the turnover limit is above Rs 1 crore] shall get his accounts audited by a chartered accountant or a cost accountant. He shall electronically file:

  1. an annual return using the Form GSTR 9B along with the reconciliation statement by 31st December of the next Financial Year,
  2. the audited copy of the annual accounts,
  3. a reconciliation statement, reconciling the value of supplies declared in the return with the audited annual financial statement,
  4. and other particulars as prescribed.

 

Rectifications after Return Based on Results of Audit under GST

If any taxable person, after furnishing a return discovers any omission/incorrect details (from results of audit), he can rectify subject to payment of interest. However, no rectification will be allowed after the due date for filing of return for the month of September or second quarter, (as the case may be), following the end of the financial year, or the actual date of filing o the relevant annual return, whichever is earlier.

For example, X found during audit that he has made a mistake in Oct 2017 return. X submitted annual return for FY 2017-18 on 31st August 2018 along with audited accounts. He can rectify the Oct 2017 mistake within- 20th Oct 2018 (last date for filing Sep return) or 31st August 2018 ( the actual date of filing of relevant annual return) -earlier, ie., his last date for rectifying is 31st August 2018.

This rectification will not be allowed where results are from scrutiny/audit by the tax authorities.

 

Audit by Tax Authorities

  • The Commissioner of CGST/SGST (or any officer authorized by him) may conduct audit of a taxpayer. The frequency and manner of audit will be prescribed later.
  • A notice will be sent to the auditee at least 15 days before.
  • The audit will be completed within 3 months from date of commencement of the audit.
  • The Commissioner can extend the audit period for a further six months with reasons recorded in writing.

 

Obligations of the Auditee

The taxable person will be required to:

 
  1. 1. provide the necessary facility to verify the books of account/other documents as required
  2. 2. to give information and assistance for timely completion of the audit.

 

Findings of Audit

On conclusion of an audit, the officer will inform the taxable person within 30 days of:

  • the findings,
  • their reasons, and
  • the taxable person’s rights and obligations

If the audit results in detection of unpaid/shortpaid tax or wrong refund or wrong input tax credit availed, then demand and recovery actions will be initiated.

 

Special Audit

When can a special audit be initiated?

The Assistant Commissioner may initiate special audit, considering the nature and complexity of the case and interest of revenue. If he is of the opinion during any stage of scrutiny/enquiry/investigation that the value has not been correctly declared or the wrong credit has been availed then special audit can be initiated.

Special audit can be conducted even if the tax payers books have already been audited before.

 Who will order and conduct special audit?

The Assistant Commissioner (with the prior approval of the Commissioner) can order for special audit (in writing). The special audit will be carried out by a chartered accountant or a cost accountant nominated by the Commissioner.

 Time limit for special audit

The auditor will have to submit the report within 90 days. This may be further extended by the tax officer for 90 days on an application made by the taxable person or the auditor. Cost 

How “Dp Accounting & Taxation Services” will help you in GST Compliance?

DP Accounting & Taxation Service will always touch with you for filing monthly GST Return in Ahmadabad, Gujarat. We will review your data & submit file on GST Portal. Our Tax Expert Team will contact you regular basis for GST Compliance. Our fees will be starting from Rs.999/- onwards.