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

 


Is there need of e-way bill for the movements of goods under customs seal ?


Is there need of e-way bill for the movements of goods from Nepal or to Nepal ?


Can temporary vehicle number used in generation of e-way bill ?


Is e-way bill needed for intra-state goods movement ?


I am a dealer in tractors. I bought 20 tractors from manufacturer. These tractors cannot be brought on motorized conveyances as goods, but they can be driven to my home. These tractors do not have vehicle number. In such cases, is an e-way bill necessary?


In case of DTA sales from SEZ ,who will be responsible for EWB ?


Many times, the receiver of goods is not known at the time they are shipped from the shipper's premises. One common example -FMCG firms send trucks out to supply kirana shops in a specific area. What should be done?


How much should the e-waybill be worth if goods are shipped on a lease basis? The machine's value is higher than the leasing fees?


Although expired stock is not of commercial value, it is often returned to the seller for compliance with statutory and regulatory requirements or destroyed by the seller. What should be done in these cases?


If shipping costs are charged by E-commerce companies, they must be included in the 'consignment Value' even if it is not stated on merchant's invoice?


If an invoice is for both goods or services, the consignment value should reflect the invoice value (inclusive value of services) rather than the goods value. In such cases, Part A of an e-way bill must also include HSN specific details of service?


Questions on Tax Collection at source


TCS questions


Whether ecommerce operator must register in every State/UT where suppliers are listed on their ecommerce platform to comply with the law ?


As they work from abroad, foreign e-commerce operators do not have a place of business in India. Their suppliers and customers are in India. In this case, will the TCS provision apply to them? If so, how can they get registration?


Does it make sense for eCommerce companies that are already GSTIN and GSTIN registered to register separately for TCS?


What does " Net Value Taxable supplies " means ?


Do you prefer to calculate the net taxable supply value at GSTIN or gross level?


Does every e-commerce seller need to collect taxes in the place of the actual supplier?


When a e-commerce operator should collect TCS (Tax Collection at source ) ?