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GST Committee Report on Registrations

Start Date :

Oct 12, 2015

Last Date :

Nov 16, 2015

00:00 AM IST (GMT +5.30 Hrs)

Submission Closed

The Government of India intends to introduce the Goods and Services Tax (GST) in the country at the earliest. GST seeks to subsume many indirect taxes at the Central and State ...

The Government of India intends to introduce the Goods and Services Tax (GST) in the country at the earliest. GST seeks to subsume many indirect taxes at the Central and State level. The proposed dual GST envisages taxation of the same taxable event, i.e., supply of goods and services, simultaneously by both the Centre and the States.

The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014, has been introduced in the Parliament for facilitating the introduction of GST in the country. Simultaneously, committees comprising of officers from the Central Government, as well as the State Governments, have been constituted for the drafting of Model CGST, SGST and IGST laws, and GST business processes of registration, refunds, returns and payments.

The draft Model CGST, SGST and IGST laws, along with GST business processes for filing of returns, shall be put up for inviting comments of stakeholders in due course. Presently, the draft business processes on GST registration, GST refunds and GST payments are being published.

The Report of the Committee on GST Registration is available here. Comments and views are invited on these business processes by 31st October, 2015. Users are requested to keep in mind the guidelines for posting their comments:

1. Please use the following hashtags for commenting on the report:

a. #GSTReg: for general comments.
b. #GSTRegNew: for comments on the procedure for seeking new registration under GST.
c. #GSTRegForms: for comments on proposed GST Registration Form.

2. Please restrict your comments to 500 characters. In case your comments exceed this limit, please upload your comments as a pdf document.

See Details

All Comments

Showing 136 Submission(s)

JAGDISH PATHAK 9 years 7 months ago

There should be one common online application form for existing registered dealer of any tax authority e.i. VAT,EXCISE,CST,SERVICE TAX ETC.. registration holder dealer should fill all the available no's in new form. Further, PAN based common GST registration no. should allotted to the applicant e.i. AAAPP 1111 A GST 001 Such format should be fixed. Surrender of original old registration certificate or in liew of original indemnity bond type letter should be taken from assesse.simple and positive

Nirav Gosalia_1 9 years 7 months ago

C.GST number can be your PAN number. S.GST number can be your current state VAT TIN number or PAN number.

Nirav Gosalia_1 9 years 7 months ago

(b/f. part 3)... 5. Thefts 6. Samples and gifts (not related to line of business) 7.Unreg. Dealer Purchases 8. Listed Items (except those used for trading) 9. Against Exempted items (except trading items, calculated by apportion method) 10. Listed Sectors (excludes trading firms). For more information please contact me at nirav.bom@live.com, since not everything can be explained here. I have written minute details as to how GST may work. I shall be glad to present my workings.

SARJU KALARIA 9 years 7 months ago

State TIN numbers should be used as GSTN number for all companies and firms. Since all firms are not registered with Excise the VAT no. should be used as registered number for registering the firm. All the documentation and proofs given to VAT department should be taken as necessary documents for registering company under GST ... otherwise just registering companies will take very long time

The credits of Excise and VAT should be carried forward to CGST and SGST on 31st March 2016

Nirav Gosalia_1 9 years 7 months ago

(b/f. part 2)....will be collected by the exporting state and periodically remitted / settled / adjusted with the destination state. Hence, GST shall be a destination based tax. IS.GST would mean Inter State GST. Input credits shall be allowed on 1. Traded Goods and Services. 2. Direct Expenses 3. Raw materials. 4. Business Auxilliary components. Input credits shall not be available on - 1. Capital Goods. 2. Maintenance of Secondary Capital goods. 3. Personal usage 4. Discards

Nirav Gosalia_1 9 years 7 months ago

#GSTReg GST should subsume taxes like Excise, CST, Service Tax, VAT, Octroi, Local Body tax, Purchase tax, Entry Tax, Sales tax, Luxury tax, Entertainment tax, Electricity tax or duty, other petty indirect taxes. There should be 2 types of GST - CGST i.e. Central GST and S.GST (State GST) both calculated on the Assessable value. In case of Interstate sales, C.GST will be applicable as usual and IS.GST should be applicable instead of S.GST where the IS.GST will be collected by the exporting ...