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What is the Registration Procedure of GST?

1. Existing dealers - Existing VAT/Central excise/Service Tax payers will not have to apply afresh for registration under GST.

2.  - Single application to be filed online for registration under GST.

3. The registration number will be PAN based and will serve the purpose for Centre and State.

4. Unified application to both tax authorities.

5. Each dealer to be given unique ID GSTIN.

6. Deemed approval within three days.

7. Post registration verification in risk based cases only.



Return filing Procedure under GST

1. Common return would serve the purpose of both Centre and State Government.

2. There are eight forms provided for in the GST business processes for filing for returns. Most of the average tax payers would be using only four forms for filing their returns. These are return for supplies, return for purchases, monthly returns and annual return.

3. Small taxpayers who have opted composition scheme shall have to file return on quarterly basis.

d. Filing of returns shall be completely online. All taxes can also be paid online.


Payment procedure under GST

1. Electronic payment process- no generation of paper at any stage

2. Single point interface for challan generation- GSTN

3. Ease of payment – payment can be made through online banking, Credit Card/Debit Card, NEFT/RTGS and through cheque/cash at the bank

4. Common challan form with auto-population features

5. Use of single challan and single payment instrument

6. Common set of authorized banks

7. Common Accounting Codes


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