GST

Migratory FAQs

The GST common portal is scheduled to reopen on 25 June 2017 for migration. The assessment process must be completed before 30 September 2017. DG Systems continues to compile the provisional Id and send them to GSTN. GSTN will then issue Provisional IDs. It will also pursue with GSTN in order for registered taxpayers of Central Excise Tax and Service Tax to resolve any problems. DG Systems would distribute the Provisional IDs to all Assesses whose Provisional IDs had been cancelled or not activated by them by 25 June 2017. This advisory is for taxpayers, departmental officers and others who may encounter problems. Taxpayers should also contact the helpdesk for GSTN if they have any difficulties while completing the registration process on www.gst.gov.in.

Sr. no.IssueAdvisory
1.Awaited provisional IdAssessee needs to send a request to cbecmitra.helpdesk@icegate.gov.in and mention CE/ST registration number, PAN number, legal name as on PAN, trade name of assessee, state. DG Systems will compile a list and send it back to GSTN.
2.RC that has been cancelled  Send a request to cbecmitra.helpdesk@icegate.gov.in by assessee to reactivate the Provisional ID that has  been cancelled and mention the old Provisional ID which issued earlier.
3.

Registeration-

( for all states )Provisional Identification (PID) not issued 

All addresses listed in the ST2/RC will receive a PID. If the ST2/RC does not include all premises, the RC must be amended to reflect all premises. After the date set for states that have not been added to RC, assessees will need to apply online for a new GST registration at www.gst.gov.in. Same applies to new premises set up elsewhere.
4.Not able to submit the formEven if an Assessee is not able to submit the form they can still complete it and save it at www.gst.gov.in. After 15 June 2017, the Assessee will receive an email with the ARN number of any saved forms, subject to validation of information provided on GST common portal.
5.Issuance of PID in wrong stateAssessee needs to write to cbecmitra.helpdesk@icegate.gov.in mentioning the state for which PID is required and mention CE/ST registration number, provisional ID, PAN number, legal name as on PAN, trade name of assessee, state. DG Systems will compile a list and send it back to GSTN. The ID issued by the old state will be CANCELLED.
6.Isuance of PID in wrong registration number  There is  need to check the jurisdiction of assesse for the registration number against which the PID is issued on www.easiestcbec.gov.in -> assesssee code based search. You can then apply to the concerned Range Superintendent for a reset password. You will then need to access the old registration and get the PID/password.

Alternately an Assessee might obtain the PID number and password from the appropriate jurisdictional officer, provided that the information was also shared with them by the Zonal Chief Commissioner Office.

 The Assessee should then mention his registered premises as an additional premises in the enrollment form.

7.Assesse activate PID by enrollment except completing migration 

The assessee must complete the enrolment process by filling out the entire enrolment form. Once completed, please save it to www.gst.gov.in. After 15 June 2017, the ARN number of any saved forms will be emailed. This is subject to validation of information provided on GST common portal.

8.No details found by searching with registration numberInstead of using registration number, search with PAN. Still, if the result is not found, please write to cbecmitra.helpdesk@icegate.gov.in with all details such as registration number, PAN number, legal name as on PAN, business name, state for generation of PID.
9.Issuance of PID in different person's name  Register for Complaints in GSTN help desk on 0124-4688999 or in helpdesk@gst.gov.in

 


How GST is beneficial for traders ?


Are all traders need to register under GST ?


Is it mandatory to file monthly returns if a trader does not choose to pay tax under the composition system?


What are the details that need to enter in the form GSTR -1 ?


. Under GST, will traders be required to declare their IEC at the time of imports and exports?


Can traders claim the credit for IGST paid at imports to discharge their GST domestic liabilities? How can you do this if yes?


Is there a way to pay GST taxes for small traders?


Which is the eligible category to opt for composition levy What are the Special Category States where the turnover limit for the Composition Levy purpose for CGST or SGST purposes shall be Rs. 50 lakhs


What is the tax rate under the Composition levy ?


Who are the traders not eligible for the composition scheme?


What tax will a trader be required to pay?


If a person avails a composition scheme in a financial year, the turnover is Rs.75 Lakhs/Rs. 50 Lakhs in the course of the financial year, i.e. He crosses Rs.75 Lakhs/Rs. 50 Lakhs in December will he eligible tax under the composition scheme for the year?


How is the aggregate turnover calculated for composition purposes?


Is it possible for a person who has chosen to pay tax under the composition system to receive Input Tax Credit on his inward supplies?


A registered person who buys goods from a trader subject to the composition scheme can claim credit for purchases made by dealer ?


Is it required that monthly returns be filed by the person who chooses to pay tax under the composition plan?


What are the essential details enter in the form GSTR-4?


The composition scheme allows a person to opt for tax payment from unregistered persons. Is the composition dealer required to pay reverse tax? If yes, how?


What is the format in which a taxable person must give an indication for the option to pay tax under the composition scheme?


If a person is registered in more than one state? Is it possible to pay tax under composition only in one state but not in another?