DG Systems, CBEC, New Delhi

Overview of GST Eco-system

www.cbec.gov.in https://cbec-gst.gov.in

AGENDA

Topic 02 Structure and Role of Various Agencies under GST

Topic 03 Interaction between DG system & GSTN

Topic 04 GST Process and Advantages

Topic 05 Key Features of Indian GST

Topic 01 An Overview of GST

GST stands for Goods and Services Tax, which will be levied on the supply of goods or services or both in India. GST will subsume a number of existing indirect taxes being levied by the Centre and State Governments, including Central Excise duty, Service Tax, VAT, Purchase Tax, Central Sales Tax, Entry Tax, Local Body Taxes, Octroi, Luxury Tax, etc.

Introduction to GST

3

GST

Union Tax

Local Tax

State Tax

GST is largely technology driven. The interface of the taxpayer with the tax authorities will be through the common portal (GSTN). There will be simplified and automated procedures for various processes such as registration, returns, refunds, tax payments, etc.

All processes, be it of applying for registration, filing of returns, payment of taxes, filing of refund claims etc., would be done online through GSTN. The input tax credit will be verified online. Electronic matching of input tax credit across India will make the process more transparent and accountable.

Introduction to GST

CBEC pulls information through APIs

CBEC pushesinformation through APIs

• TAG• Refunds• Audits• Investigation• Appeal

Information Exchange with Other Agencies

Information Exchange with

Other CBEC Applications for

IGST and Analytics

IGST Information

e-PAOStates

CBEC ACES-GST SystemICEGATE

EDW

Department

Official

System notifies officer

Officer processes

GST

Common

Portal

• Registration• Payments• ReturnsDealer

New Ecosystem

According to the Article 279A (4), THE GST Council will make recommendation to Union

and State Ministers related to GST such as model GST Laws, GST rates, Threshold

limits, exemptions to GST, etc.

According to the Model GST law, registration for the new tax payers will be completely

online. Tax payers will have to register through the GST Common Portal namely

www.gst.gov.in. The new registrant has to fill up the new tax payer registration form, returns

and pay the taxes on the GST portal.

Central Board of Excise and Customs administers the Customs, Central Excise, Service

Tax and Narcotics in India. It would receive the information uploaded by taxpayers on GST

Common Portal and would be responsible for administering CGST and IGST.

Agencies under GST

CBEC

GSTN

GSTC

Central Board of Excise and Customs

Goods and Services Tax Council

Goods and Services Tax Network

Agencies under GST

CBEC

The GST Policy Wing will help the

members of the GST system

understand the various policies, laws

and rules that form the basis of GST

administration.

DG Systems performs following

functions-

1. Developing and maintaining

various applications like ACES-

GST application

2. Creating and maintaining IT

infrastructure eg: Data Centres,

end user equipment's, etc.

3. Ensuring data security of CBEC

applications

NACEN (National Academy of

Customs Excise and Narcotics) is

training more than 35,000 officers in

GST law out of which 19000 are

CBEC officers and 16000 are State

officers

NACENDG SystemsGST Policy Wing

Agencies under GST

GSTN

All taxpayers would file Registration applications and returns and pay

CGST, IST and SGST through the GST Common Portal maintained by

GSTN. This data would be sent to CBEC GST application and States’

applications for necessary action.

Model 2 states like Odisha, Arunachal

Pradesh, Mizoram, Uttrakhand,

Jharkhand, Assam etc. are depending on

GSTN to manage back-end tasks such as

tax settlement, assessment, refunds, etc.

Back end for Model 2

statesFront End for all taxpayers

Different Sections of DG Systems

System Integration (SI) team

- Provides and (data centre, servers,

etc) maintains IT infrastructure for

running all CBEC applications

- Ensuring security of CBEC IT

infrastructure

- User Access Management( SSO

IDs, ICEGATE email IDs, first time

mapping of Officers to Customs or

Central Excise)

- Issues VPN IDs

LAN/WAN team

– Ensures last mile connectivity by

providing LAN WAN connections to all

the field formations and other CBEC

Offices

- Provides end user hardware (thin

clients/ All-in-one computers)

System Integration LAN/WAN

Automation for Central Excise and

Service Tax (ACES) GST team-

is looking after

- the application development

- hands-on application training for

the CBEC officers.

- requirement gathering for constant

updations in the System

- maintaining help desk for the

ACES GST systems.

ACES GST Team

Project SakshamThe IT infrastructure upgradation project of CBEC is called ‘SAKSHAM’.

ACES-GST help desk for departmental

Officers and taxpayers

cbecmitra.helpdesk@icegate.gov.in

Toll free no. 1800 1200 232 Saksham Seva Helpline (Toll Free numbers): 1800 266 2232 / 1800 121 4560

Email: saksham.seva@icegate.gov.in

DG Systems

Goods and Service Tax Network (GSTN) is the section 8 of the new Companies Act, Non-government, private limited company. It was incorporated on March 28, 2013.

GSTN would create common GST portal for 4 functions for Tax Payers.

GSTN generates provisional Id’s based on the assesses database provided by CBEC & State VAT Departments.

Applications for Registration, Return & Payments:

Is filled by Tax payers on GST common portal

Would be sent to CBEC GST backend system and States’ back-end systems

Interaction between DG system & GSTN

Functions

of

GST Common Portal

Registration

Payment

Return

CBEC GST

Application

• The Central Board of Excise and Customs has set up Seva Kendras across the country to

simplify the migration of the taxpayers to the GST system. It is connected to both the GST

Common Portal as well the CBEC portal which will provide real time, updated information.

• (Updates available on Antarang home page)

CBEC has started new GST helpdesk called CBEC Mitra with an Interactive Voice

Response (IVR). It is operational 24×7 and will help the taxpayers as well as

departmental officers for ACES as well a GST related issues and information. The toll

free helpdesk number is 1800 1200 232 and email is

cbecmitra.helpdesk@icegate.gov.in. (The ACES Servicedesk in Chennai is closed)

Migration SevaKendra

CBEC Mitra Help Desk

Stakeholder Outreach

It is the experience of the past that Taxpayers need lot of hand holding especially in the initial few years of

implementation of a new law.

For migration to GST of existing Central Excise/ Service Tax Assessee they have shown keen interest in

arranging awareness campaign/ Outreach programmes to facilitate the Taxpayers in migration to GST.

They have introduced:

Key benefits of Outreach to Stakeholders are:

Support for all Central Excise/ Service Tax Assessees in their migration to GST.

It is a one stop solution to complete their migration process including online filling up all relevant details in www.gst.gov.in apart from scanning/uploading the relevant documents.

These are immediately functional as part of the GST Training/ Outreach programme of CBEC.

You can continue to upload details/ photographs of such Migration Seva Kendra in your jurisdiction along with the results achieved, in the CBEC INTRANET PORTAL- ANTARANG (https://antarang.icegate.gov.in)

Benefits of Outreach to Stakeholders

The accounting system for GST regime is being finalized by the office of Pr. CCA, CBEC.

The accounting of revenue by the accounting authorities would be based on e-kuber model of RBI in which RBI will be the key aggregator and consolidator.

Accounting authorities will record accounts based on information provided by RBI.

Integration of Banks, GSTN and DG Systems with accounting

platform of Pr. CCA is under process.

Accounting Set-up

Launch of CBEC GST Mobile application

• CBEC GST mobile application (Android Version) was launched in Android on 23rd of February, 2017

• CBEC GST Application can be downloaded

through the flowing path in Android:

Go to Playstore

In the Search field, Type “CBEC GST”

Download the CBEC GST application

Install the CBEC GST application

Thank You