GST @ GSTN

…….One Nation, One

Tax, One Market

Good, Simple ,Tax

Dr. B. V. Murali Krishna,
JCCT(Admn),DVO-1, Karnataka
e-mail: mkprakruthi@yahoo.co.in, jcctdvo1@gmail.com
Mobile: +9198440 41308
Saturday, May 25, 2024 19.06.2017 1
 Famous Quote!

“If you fail, never give up because F.A.I.L

means “First Attempt In Learning”. End is
not the END, infact E.N.D means “Efforts
Never Dies”, if you get No as an answer,
remember N.O means “Next Opportunity”.

Dr APJ Abdul Kalam

Saturday, May 25, 2024

2
Who has to finance development?

1. Present generation
 Tax payers, or
 Rate payers
or
2. Next generation
Country Tax to GDP
Brazil 26.9%
Russia 29.5%
India 17.7%
China 17%
South Africa 24.4%
USA 26.9%
 Ease of Doing Business – Rankings out of
190 -2014/2015/2016 /2017
www.doingbusiness.org
Country DB 2014 DB 2015 DB 2016 DB 2017*

Brazil 116 120 116 123

Russian Federation 92 62 51 40
India 134 142 130 130
China 96 90 84 78
South Africa 41 43 73 74
Singapore 1 1 1 4 2
United States 4 7 7 8
*Note: New Zealand is No 1,
DB 2017 Report, 25th October, 2016,14th Edition
Saturday, May 25, 2024
 Ease of Doing Business- http://dipp.nic.in
Department of Industrial Policy and Promotion. Report on Assessment of State
Implementation of Business Reforms-14th September 2015
Rank State Score %

1 Gujarat 71.14

2 Andhra Pradesh 70.12

3 Jharkhand 63.09

4 Chattisgarh 62.45

5 Madhya Pradesh 62.00

6 Rajasthan 61.04

7 Odisha 52.12

8 Maharashtra 49.43

9 Karnataka 48.50

10 Uttar Pradesh 47.37

Saturday, May 25, 2024 5

 3.6:Registering and Complying with tax procedures
Rank State Percentage
Case Study: Karnataka has undertaken
comprehensive automation and process
1 Karnataka 97.73 re-engineering in the area of taxation for
which it also received the PM’s Award,
2011-12 – ‘Transformation of
Commercial Tax Regime’. All
2 Andhra 90.63 services including registration for
Pradesh various taxes, filing returns, paying taxes
through payment gateway, receiving
3 Rajasthan 89.47 registration certificates (which are
downloadable and verifiable), e-waybill
registrations are provided through
4 Odisha 85.29 electronic mode only thereby eliminating
the need for any physical touch point.
The online portal provides clear
information on procedures. A helpline
5 Madhya 82.50 has also been established to assist
Pradesh dealers with e-filing of returns.

Saturday, May 25, 2024 6

 Points to Ponder
• 3706,868,725 @ 08.23 PM 18.08.2017-No of Internet Users in the
World
• 1239,986,300 @ 08.23 PM 18.08.2017- No of websites (World)
• 462,124,989, India Internet Users- 34.8% Penetration-2016
• http://www.internetlivestats.com/internet-users/india/
• 1003.49 Million Mobile Subscribers-TRAI Oct 2015-India
• 425 Million Rural Mobile Subscribers-India
• 105 Crores out of 125-Aadhar Enrolled_Sept 8,_2016_Livemint.: 98%s
• 900 Million Users in the world-WhatsApp-Sept 2015
• 220 Million Smartphone users-India-Feb 2016
• 170 Million PAN Holders-2014-India
• 1000 Million Users in the world-WhatsApp-Feb 2016-Prajavani
• 100 Million Active Users in India-WhatsApp-Feb 2016
• 56% of Internet users in India use WhatsApp every day-Sept 2015,
• 51% use Facebook,-Sept 2015
• 42 Crore- Mobile Internet Users In India_ Prajavani 05.05.2017

Saturday, May 25, 2024 7

 GST…….

https://twitter.com/rsprasad/status/8767041200353
97632

https://www.youtube.com/watch?v=rLp9xv8yO5A

Saturday, May 25, 2024

8
 Important Websites…..GST.

1. www.ctax.kar.nic.in

2. www.gst.kar.nic.in

3. www.gst.gov.in

4. www.gstcouncil.gov.in

5. www.cbec.gov.in

6. www.cybex.in
Saturday, May 25, 2024

9
TAX INVOICE-VAT & ST REGIME

IGST

SGST
CGST

GSTIN-15 Digit

10
TAX INVOICE-GST

IGST

CGST
SGST

GSTIN-15 Digit
GSTIN Structure

Registration:

- Each taxpayer would be allotted a PAN-linked taxpayer identification number.

Structure of GST Identification Number (GSTIN)

State Check
Code PAN Entity Code BLANK
Digit

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

State Code: As per census code.: Karnataka: 29

12
GST Enrollment @ www.gst.gov.in

Saturday, May 25, 2024 13

 GST Enrollment: www.gst.gov.in

STATE Period From End Date Percentage

Karnataka 01-01-2017 31-03-2017 92.69%

Maharashtra 14-11-2016 31-03-2017 87.51%
Gujarat 15-11-2016 31-03-2017 86.85%
Tamil Nadu 04-01-2017 31-03-2017 86.65%
Andhra Pradesh 01-01-2017 31-03-2017 85.07%
Chhattisgarh 14-11-2016 31-03-2017 81.94%

Saturday, May 25, 2024 14

Why GST???
1. Multiple indirect taxes at Central and State levels
2. Multiple taxable events-Earlier laws
3. Absence of uniform classification principles – leading to
difference in tax rates for same/similar commodities in
different states
4. Cascading effect –Tax on Tax: Central and State
Taxes not recoverable against one another- Tax should
be only on Value Addition
5. Exemptions from tax– results in distorted credit chain
and inverted duty structure
6. Complexity in compliance-Earlier laws

15
Present Indirect Taxation Scenario

Customs Excise Duty Sales Tax/VAT

Duty

Entry Tax
Service Tax Service Tax Service Tax

Entertainment Tax/ Luxury tax

Transaction: Goods &
Services
Indirect Taxes : Point of Levy
Taxable event Nature Liability to pay

Central levy
Customs Clearance of goods
Import of goods into India – Single point tax
Duty – Same across India
from Customs

Central levy
Excise Manufacture of excisable Removal of goods from
– Single point tax
Duty goods in India
– Same across India
factory

State levy
Sale of goods within the
VAT* State
– Multi-point levy Sale of goods
– Rate vary State to State

State levy
CST ** Inter-state sale of goods
– Multi-point levy
Sale of goods

Central levy
Service Rendering/Receipt of taxable Sale/receipt of
– Multi-point tax
Tax service in India
– Same across India
services

*Value Added Tax ** Central Sales Tax 17

Taxes subsumed in GST
Central State
Central GST(CGST) State GST(SGST)
levies levies

• Excise duty • Value Added Tax

• Excise Duty on Pharma & • Entry tax (not in lieu of
Toilet articles octroi)
• Service tax Enhancing Human • Purchase tax
Enhancing Human

• Counter Veiling Resources

• Entertainment
Resources
tax
Duty/Special Addl Duty • Luxury tax
• Central sales tax • Betting Tax
• Cess and surcharges • Cess and surcharges

18
Effect of GST
1. Evolves Single Unified Market across the
country
2. Enhances “ease of doing business”
3. Encourages honest and prompt tax payers
4. Reduces compliance cost and time.
5. Increases Accountability and Transparency
in the tax administration
Saturday, May 25, 2024

19
Tax On Goods Under GST: 18.05.2017
Sl Tax % of Total Items Examples
No Slab under this Slab
1 0% 7 Food Grains, Milk, Jaggery
2 5% 14 Sugar, Tea Coffee, Edible Oil,
Coal
3 12% 17 -
4 18% 43 Hair Oil, Toothpaste, Soap,
Capital Goods, Industrial
Intermediate Goods
5 28% 19 Consumer Durables, Cars
6 Cess - Coal, Luxury Car, Aerated
Drinks

Total Goods: 1211

Saturday, May 25, 2024 20
Tax On Services Under GST: 19.05.2017
Sl No Tax Slab Examples
1 Exempt Health Care, Education, Non AC Railway Travel, Local
Trains & Buses, Piligrimage Travel, Hotels & Lodges
with tariff upto Rs 1000
2 5% Cab Aggregators, Goods Transport, Railway Travel in
AC Classes, Economy Class Travel in airlines,
Composition scheme for restaurants with a TO of Rs
50 lakh
3 12% Business Class Travel in Airline, Non AC Resturants,
Hotels and lodges with tariff bw Rs 1000 & Rs 2,500,
Works Contracts
4 18% Standard Rate, Telecom, IT, Financial Services,
Restaurants with AC and liquor licence, Hotels and
lodges with tariff bw Rs 2,500 & Rs 5,000

5 28% Five Star Hotels & Restaurants, Cinema, Gambling,

Horse Race Betting

Total Services: 500 Saturday, May 25, 2024 21

GST Impact on Major Industries
Sl No Goods Total Pre Effective Change(%
GST Rate GST(%) Point)
(%)

Automobiles
1 Two/Three Wheeler 30.2 28 2.2
2 Small Cars(length <4m) 30.2 29 1.2
3 Mid Segment Cars 47.3 43.0 4.3
4 Large 49.0 43.0 12.3
Cars(engine.1500cc)
5 Sports Utility Vehicles 55.3 43.0 12.3
6 Commercial Vehicles 30.2 28.0 2.2

Source: BL 20.05.2017 Saturday, May 25, 2024 22

GST Impact on Major Industries
Sl No Goods Total Pre Effective Change(%
GST Rate GST(%) Point)
(%)

Consumer Durables
1 White Goods 27.7 28.0 -0.3

Construction Materials
1 Cement 27.7 28.0 -0.3

2 Steel 18.1 18.0 0.1

Source: BL 20.05.2017 Saturday, May 25, 2024 23

GST Impact on Major Industries
Sl No Goods Total Pre Effective Change(%
GST Rate GST(%) Point)
(%)

FMCG
1 Soaps 27.7 18.0 9.7
2 Shampoos 27.7 28.0 -0.3
3 Pastries & Cakes 12.4 18.0 -5.6
4 Waffles & Wafers 19.3 28.0 -8.7
Coated with Chocalate
5 Ghee 13.5 12.0 1.5
6 Butter 13.5 12.0 1.5
7 Hair Oil 27.7 18.0 9.7
24
Saturday, May 25, 2024
Source: BL 20.05.2017
Features of GST - Online
1. Uniform Single Registration
2.Single Return for all taxes
3.Uniform Payment Process
4.Common periodicity and cutoff dates for
Returns for a class of dealers
5.IT system based verification of returns for
validation/consistency checks on tax
liability, ITC claimed and availed, and tax
payments
6.Invoice level reporting of supplies and
purchases
25

Saturday, May 25, 2024

Goods and Services Tax Network (GSTN):
The IT Backbone of GST
a. 70 to 80 Lakhs
taxpayers;
b. 260 to 300 Crores B2B
invoice data per month • Strong IT
c. More than 120,000 tax Infrastructure
officials to work • Independent
• Flexibility of
d. Monthly filing of returns
Pvt Sector
e. Credit of ITC • Strategic
f. Creation of Business Control of
Intelligence reports and Govt
Analytics
g. Both Central and States
Tax Departments
Saturday, May 25, 2024 26
 Comments on Invoice Matching

“India is the only country that is doing it

(invoice to invoice matching).This is
unique….people will have to comply or they will
fall out of the GST Chain”.

David Raistrick,
Deloitte Global leader, for Indirect Tax.. ET, 25.10.2016
Saturday, May 25, 2024

27
GST IT Strategy
Harmonization of Business Processes Autonomy of back-end systems of
and Formats States and Centre

Common & Shared Centre/States

IT
IT Infrastructure Tax IT Systems
Interfaces

• Core Services • Approval of Registration

Non-Statutory Functions

– Registration • Assessment

Statutory Functions
– Returns • Refunds
– Payments • Audit and Enforcement
• Helpdesk support • Adjudication
• Information on Inter-State supply and • Internal workflows to support
cross-credit utilization above functions
• Analytics • Recovery
• IGST Settlement • Analytics and BI
GST IT Strategy
State / Centre Tax
Tax Authority Interface GSTN IT Systems Taxpayer
IT Systems
State/Centre Portal GST Common Portal
API
Interface

GST Ecosystem

State / Common API

State/ Centre GST
Centre Portal Interface
Application Application
Database Database

API Network of
Accounting Agencies
Interface Banks & RBI
& Treasuries
Model-1 State Updated_22.10.2016

1. Karnataka
2. Andhra Pradesh
3. Tamil Nadu
4. Kerala
5. Maharashtra
6. Goa
7. Haryana
8. Meghalaya
9. Sikkim
10. CBEC
Process Overview - Registration
• PAN based common registration
• State-specific registration. Multiple registration in one State also possible in
selected cases
• No physical submission of application
• No pre-registration site visit by Inspectors
• Post site visit by Inspector only in specific cases based on risk parameters
• Time limit prescribed for approval by Registering Authority
• Approval for amendment only if changes are w.r.to Core details : Name of
business entity, Principal place of business, Details of
proprietors/partners/karta/MD, Compounding scheme

• Auto prefill of maximum fields in case of additional registration or

any other registration
• Approval from Central & State Registering Authority required
• Central or State Authorities have power to cancel registration
• Submission of Form through TRPs and FCs as well as offline utility
• Status tracking
Saturday, May 25, 2024 • Auto migration of existing taxpayers to the GST system 31
Process Overview - Returns
• Uploading of only outward supplies.
• Invoice-wise, HSN/SAC Code wise filing of outward supplies
• Facility for Buyer to add invoices missed by supplier for
claiming Input tax credit
• No Duplication of details of Invoice will be allowed
• Validation on GSTIN of Buyers and Sellers and Validation of
the Import/Export data from CBEC & DGFT systems.

• Uploading of invoice details in phased manner

• Auto generation of purchase details based on Outward supply returns filed
by vendor
• Facility to file corrections in subsequent returns till filing or due date of
filing Annual Return for the year
• Auto creation of Monthly Return based on Invoice details uploaded through
GSTR-1 or GSTR-2
• Facility to file returns through TRPs and FCs
• Facility to file using offline utility and GSPs. For any mistake error message
will be displayed.
• Tax Ledgers (Liability, ITC and Cash) available for summarized and detailed
Saturday, May 25, 2024 view 32
 Types of Return Under GST
Format Description Due date
GSTR-1 Statement of Outward Supplies 10th of next month
GSTR-2 Statement of Inward Supplies 15th of next month
GSTR-3 Return 20th of next month
GSTR-4 Return for Compounding suppliers 18th of month in next
quarter

GSTR-5 Return for Non-resident suppliers 20th of next month

GSTR-6 Return for ISD 13th of next month
GSTR-7 Return for TDS Deductors 10th of next month
GSTR-8 Return for TCS 10th of Next Month
GSTR-9 Annual Return 31st December, Next FY

Saturday, May 25, 2024 33

RETURNS FILING_GST
Notification Dated: 08.08.2017 & 17.08.2017
SL NO RETURN TAX PERIOD Date of Upload/Filing

JULY 2017 20th August 2017

1 GSTR 3B
AUGUST 2017 20th September 2017
GSTR 3B
2 With JULY 2017
TRAN 1 28th August 2017

JULY 2017 1st to 5th Sept 2017

3 GSTR 1
AUGUST 2017 16th to 20th Sept 2017

JULY 2017 6th to 10th Sept 2017

4 GSTR 2
AUGUST 2017 21st to 25th Sept 2017

JULY 2017 11th to 15th Sept 2017

5 GSTR 3
AUGUST 2017 26th to 30th Sept 2017
Saturday, May 25, 2024 34
MYTHS on GSTR 3B

Transitional Input Tax Under VAT, Central Excise, Service tax, can
be claimed under GSTR 3B,
Any Provision of Revision of GSTR 3B or It has to be routed
through GSTR1,2 ?
Can Refund Can be claimed under GSTR 3B,
If No inward or Outward Supply for July & August, Nil Return to
be filed ?
Any TDS /TCS amount to be Reported under GSTR3B
Can the GSTR1 can be filed before 20th.08.2017, without filing
GSTR3B
Whether Date of filing of GSTR 3B is extended to 28th August,
2017?
Return Dash Board
GSTR-3B- Monthly Return

Saturday, May 25, 2024 37

FILE RETURNS: Beta Test

Saturday, May 25, 2024 38

FILE RETURNS: Beta Test

Saturday, May 25, 2024 39

Process Overview - Payments
• Single challan for CGST, SGST and IGST All payments can be done
through one challan-15 Days Validity
• Challan to include all major heads (IGST, CGST, SGST) and minor
heads (Tax, Interest, Penalty, Cess, Others)
• Payment through Debit/Credit Card, Internet Banking, NEFT/RTGS
and at the Bank Counter
• Facility to make advance payments
• All payments will become part of Cash Ledger and can be utilized in
payment of liabilities
• Maximum Time limit prescribed for making payment if challan
generated
• Prefilled Challan except for amounts
• Facility to make payments under different major/minor heads within
one challan
• Refund can be claimed for excess payments
• Facility to track payment
• Facility to link Unique Transaction Reference (UTR) in case of
NEFT/RTGS
• Facility to generate challan with pay later option is also available
Saturday, May 25, 2024 • Payment can be made through un-associated banks also via NEFT and 40
RTGS
GST: Payment Module

Saturday, May 25, 2024 41

Payment Mode- E Pay

Saturday, May 25, 2024 42

Filing of Monthly Returns by Taxpayer

Taxpayer 2

GSTR-1
Taxpayer 1 (Return of
(Missed Outward
GSTR-1 Invoice Supplies)
(Return of Added)
Outward GSTR-3(Monthly
Supplies) Return)

The details filed

GSTR-2
(Return of via GSTR-1 and
Inward GSTR-2 will be
Supplies)
auto-populated
in GSTR-3

Saturday, May 25, 2024 43

GST Suvidha Providers(GSP)
… Eco System

Saturday, May 25, 2024 44

GSP Eco System

Saturday, May 25, 2024 45

GST: Anti Profiteering Mechanism
To Focus on Customers:
National Anti Profiteering Authority:
1. To protect the interest of Customers
2. Can take suo motto action, besides acting on complaints of
profiteering
3. Can order a reduction in prices
4. Can cancel company’s registration, if it does not pass on the rate
cuts to the customers
5. Can levy penalty or call for a refund from an erring company
6. Five member panel to be headed by a retired Secretary.
7. Standing Committee- Receive complaints
8. Detailed Investigation-DGS- Director General Safe Gaurds
9. (Investigation with in three months)
10.Refer the matter to decide

46
GST: Transitional Points

1. Physical Stock of Goods as on 30.06.2017

2. Linking of Closing stock to respective
purchase bills
3. Separate Excise paid and other purchase bills
4. Classify Stock age wise more than One year-
No Credit
5. Last Six Months Returns to be filed Properly
6. 90 days time to claim the Credit
7. Apply Information on GSTRN Form 1
47
GST: Transitional Points

8. Dispose the Credit Claimed stock before 180 days, from the
appointed date(01.07.2017)
9. Who have filed VAT 100, The credit carry forward will reflect
in Credit Ledger under GST, which can be set off against SGST,
when the goods are sold after 01.07.2017, before 31.12.2017
10 In case of Cenvat Credit, who have excise invoice, will get
100% Credit against CGST Payable
11. Further, who have Excisable goods, but do not possess, excise
invoice, they can claim “Deemed Credit” to the extent of 60%,
CGST is More than 9%, On sale value, and 40% if the CGST is
less than 9%.
12. If the exempted/Non Tax Paid goods: No Credit is available
under GST
48
e-Preparedness of Karnataka CTD

e-Registration-100%, 80% of Registration is

given with in three days of apply
 e-Return-100%
 e-Payment-98%
 e-SUGAM- 100% for 40 Commodities
 eUPaSS- 94% Compliance…heart for GST
 ITC Matching-80%
 PAN Updation for Issue of GSTIN- 94%
 e-Mail ID and Mobile Number Updation is
ongoing Process
GSTN Enrollment: 93%, Migration: 56 %

49
Success Story is Due to….
• Consistent Leadership

• Consistent Policies

• Capacity Building

• Outreach Activities

• IEC Measures

• Win-Win Relation Ship with Stake Holders

Saturday, May 25, 2024 50
e-Preparedness of Karnataka CTD

e-Registration-100%, 80% of Registration is

given with in three days of apply
 e-Return-100%
 e-Payment-98%
 e-SUGAM- 100% for 40 Commodities
 eUPaSS- 94% Compliance…heart for GST
 ITC Matching-80%
 PAN Updation for Issue of GSTIN- 94%
 e-Mail ID and Mobile Number Updation is
ongoing Process
GSTN Enrollment: 93%, Migration: 56 %

51
Awards & Recognitions
• e-Sugam won the ‘National e-Governance “Gold
Award’’ for 2011-12
• CTD Karnataka won “Prime Minister’s Award for
Excellence in Public Administration’ for 2012-
13”.
• Many states have replicated certain initiatives like
‘e-sugam’, ‘e-suvega’, e-payment, e-reconciliation.
• Promotion as “Best Practice” by GOI
http://darpg.gov.in/

Saturday, May 25, 2024 52

Best Fit Image : Earlier Tax Administration

Saturday, 53
May 25,
2024
Best Fit Image: Present Administration

Saturday, 54
May 25,
2024
Best Fit Image: GST Administration…

Saturday, 55
May 25,
2024
Final Thought

“Success is no accident.it is hard

work, perseverance, learning, studying,
sacrifice and most of all, love of what
you are doing or learning to do”.

……………………..Pele- Football champion

Saturday, May 25, 2024
56
 Thank You

Saturday, May 25, 2024 57