GST Notifications make their appearance
By TIOL News Service
NEW DELHI, JUNE 20, 2017: IT seems there are no takers for extension of the GST Rollout date.
And 1 st July 2017 is a reality.
The message is loud and clear – either you join the bandwagon or be left behind – at your own RISK.
As the Finance Minister had mentioned last Sunday after the 17th meeting of the GST Council – We don't have the luxury of time to defer the rollout of GST.
Yesterday, the Central government issued the following notifications under the IGST Act, 2017 and the CGST Act, 2017.
These are tabulated as under –
Integrated Tax Notifications
|
Notification number & date
|
Description/Subject
|
01/2017-Integrated Tax,dt. 19-06-2017
|
Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017
|
02/2017-Integrated Tax,dt. 19-06-2017
|
Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient.
|
Central Tax Notifications
|
01/2017-Central Tax,dt. 19-06-2017
|
Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017
|
02/2017-Central Tax,dt. 19-06-2017
|
Notifying jurisdiction of Central Tax Officers
|
03/2017-Central Tax,dt. 19-06-2017
|
Notifying the CGST Rules, 2017 on registration and composition levy
|
04/2017-Central Tax,dt. 19-06-2017
|
Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal
|
05/2017-Central Tax, dt. 19-06-2017
|
Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
|
06/2017-Central Tax,dt. 19-06-2017
|
Modes of verification under CGST Rules, 2017
|
The Common Goods and Services Tax Electronic Portal (www.gst.gov.in) notified by the Central government under the CGST Act, 2017 has clarified on its Home page as below –
Existing Taxpayers of VAT, Service Tax, Central Excise
DO NOT WORRY
++ If you have not enrolled for GST yet, or
++ If you have activated your account under enrolment but not submitted the application
ENROLMENT WINDOW WILL REOPEN ON 25th JUNE 2017 AND CONTINUE FOR 3 MONTHS AS PER RULE.
Also note that your provisional ID will be your GST Identification Number (GSTIN).
The way forward:
1. If you are a Taxpayer having received Acknowledgement Reference Number (ARN):
++ You should be able to download the Provisional Registration Certificate from "Download Certificates" at GST website from 27th June 2017.
2. If you are a Taxpayer, who has saved the enrolment form with all details but has not submitted the same with DSC, E-Sign or EVC:
++ You will receive the ARN at your registered email ID, if the data given are successfully validated after 27th June 2017.
++ In case of validation failure (data like PAN not matching), you should be able to login at the same portal from 27th June 2017 onwards and correct the errors. You can refer the registered email for details of the errors.
3. If you are a Taxpayer, who has partially completed the enrolment form:
++ You can login at the portal on the above mentioned date and complete the rest of the form.
4. If you are not an existing Taxpayer and wish to register newly under GST
++ You would be able to apply for new registration at the GST portal from 25th June 2017.
Hopefully, these clarifications would do a whole lot of good for those who are yet to initiate themselves into the GST culture of doing business.