DISSERTATION REPORT

ON

“ GST AND GST SUVIDHA KENDRA ”

( RESEARCH WORK)

Dissertation submitted in partial fulfillment of the requirements for the

DEGREE OF BACHELOR’S OF COMMERCE (HONS.)

(2019-2022)

SHRI GURU RAM RAI UNIVERSITY

SUBMITTED TO SUBMITTED BY

DR. SUMAN VIJ GURLEEN KAUR

ASSOCIATE PROFESSOR B.Com (H) Vth Sem

SGRRU Enroll No:R190426035

 FORWARDING CERTIFICATE

I Hereby certify that the work presents in the dissertation “ REPORT ON GST AND GST
SUVIDHA KENDRA” Submitted to the school of management and commerce studies,
Department of commerce , Shri Guru Ram Rai University Patel Nagar, Dehradun in partial
fulfillment of the requirement for the Degree of BCOM (HON) embodies the original research
work carried out by GURLEEN KAUR Under the guidance of DR. SUMAN VIJ .

I feel pleasure in forwarding the present dissertation for adjudication for the award of degree
of B COM (HONS) of SHRI GURU RAM RAI UNIVERSITY PATEL NAGAR , DEHRADUN

Date: Prof:

Principal school of management

And commerce studies Shri Guru

Ram Rai University Patel Nagar

,Dehradun.

Page 2 of 57
 CERTIFICATE OF ORIGINALITY

This is to certify that the dissertation titled” GST AND GST SUVIDHA KENDRA” is an original
work of MS.GURLEEN KAUR ; bearing University Register Number R190426035 and is being
submitted in partial fulfillment for the award of the B.com(hon.) of . shri Guru Ram Rai
University Patel Nagar, Dehradun under my supervision .

This thesis embodies results of original work and the studies were carried out by her.

The report has not been submitted earlier either to this University / Institution for the fulfillment
of the requirement of a course of study

DATE:
SIGNATURE OF GUIDE:

Page 3 of 57
 DECLARATION BY THE STUDENT

I Hereby declare that “ GST AND GST SUVIDHA KENDRA” is the result of the project work
carried out by me under the guidance of DR. SUMAN VIJ in partial fulfillment for the award
of BCOM (HON.) by. Shri Guru Ram Rai University .

I also declare that this project t is the outcome of my own efforts and that it has not been
submitted to any other University or Institute for the award of any other degree or Diploma
or certificate.

GURLEEN KAUR

Date:
B.com(H) Vth Sem

Page 4 of 57
 ACKNOWLEDGEMENT

Preparing a project of this nature is an arduous task and I was fortunate enough to get support from a
large number of persons to whom I shall always remain grateful.

I take this opportunity to thank all the respondents for giving their precious time and relevant
information and experience, I require without which this project would have been a different story.

In addition, I am thankful to DR. SUMAN VIJ faculty of management and commerce Deptt .& all the
faculty of the institute for their full-hearted co-operation & guidance. This project study is the result of
their right direction, motivation and support.

I would like to express my special gratitude to my Parents and my Friends, who are always a source
of inspiration for me.

GURLEEN KAUR

BCOM (HONS) – 5TH SEM,

SGRR UNIVERSITY,

DEHRADUN

Page 5 of 57
 TABLE OF CONTENT

Contents
Title 1
forwarding certificate 2
Certificate of originality ( Duly signed) 3
Declaration by the student 4
Acknowledgement 5
Chapter 1 -…………………………………………………………………………………………………..8

GST Introduction

Chapter 2-………………………………………………………………………………………………….11

Types of GST

Chapter 3-………………………………………………………………………………………………….13

History of GST in India

Tax structure before GST

Constitution

Decision taken by GST Council

Chapter 4-…………………………………………………………………………………………………20

GST network

Chapter 5-…………………………………………………………………………………………………23

Father of GST

Chapter 6-…………………………………………………………………………………………………29

GST Suvidha Kendra

Chapter7-………………………………………………………………………………………………….43

Steps to login in GSK

Page 6 of 57
Chapter8-………………………………….………………………………………………………………49

Category for registration

E-Way bill registration

Chapter 9-…………………………………………………………………………………………………53

Category for GST return

Chapter 10-

Questionnaire………....................................................................................................................54

Bibliography……………………………………………………………………………………………..57

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 CHAPTER -1
GOODS AND SERVICES TAX

GST (GOODS AND SERVICES TAX) is India’s biggest Indirect tax reform. A Comprehensive dual
GST was introduced in India from 1 July 2017. Current scenario of world economy depicts that more
than 140 nations, worldwide use GST system. Like Canada ,India adopted dual GST ( CGST and
SGST ) system.

ADVANTAGES OF GST
GST chiefly removes the cascading effect on the sale of goods and services. Elimination of cascading
effect directly impact the cost of goods. Since the tax on tax is eliminated in this regime , it ultimately
results into the decrease of cost of goods and services that benefits the end users or citizens.

Mr. Narendra Modi , Honarable Prime minister keenly emphasizes on digitalization of all major
procedures or documentations since BJP government gained the power in central in 2014 . GST is
one of the most ambitious and visionary decision by The Government of India. Entire process of GST
is digitalized and Technologically driven. GST portal has been launched to simplify entire process,
gain maximum accuracy and remarkable speed. Using this portal, one can complete all the steps like
registration , return filling, application for refund and response to notice very easily.

✓ Elimination of multiple Taxes

✓ Saving more money
✓ Ease of business
✓ Easy tax filling and Documentation
✓ Cascading effect deduction
✓ More Employment
✓ Increase in GDP
✓ Reduction in Tax Evasion

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DISADVANTAGES OF GST
✓ Technical issues for Indian Taxpayers
✓ Purchase Reporting in Composition Scheme
✓ Annual GSTR Form Utility
✓ Credit reversal
✓ No option for extra tax paid and refund challan
✓ GSTR 2A availability
✓ Agricultural commission agent & Joint Development Agreement Issues
✓ GSTR 3B Issues
✓ Issues in TRAN 1 form
✓ Some pertinent Issues for small traders
✓ Issues for E-commerce companies
✓ E-Way Bill and Interstate Trade
✓ Evaders Bonanza
✓ GST and fiscal Fractures

GST REGISTRATION

In the GST Regime ,businesses whose turnover exceeds Rs.20 lakhs (For NE and hilly states its Rs
10 lakhs ) need to register themselves as a normal taxable person. This process of registration is
called GST registration. For certain businesses, registration under GST is mandatory. If the
organization is found to ignore this and continues trade without being registered under GST , they will
be charged a heavy pety as its regarded as an offense.

WHO SHOULD REGISTER FOR GST?

✓ Individuals registered under the pre-GST law(i.e. excise, VAT, Service tax etc)
✓ Businesses with turnover above the threshold limit of Rs. 20 lakhs (Rs.10 lakhs for north –
eastern states, j&k, Himachal Pradesh , and Uttarakhand
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 ✓ Casual taxable person /Non-Resident taxable person
✓ Agents of a supplier & Input service distributor
✓ Those paying tax under the reverse charge mechanism.
✓ Person who supplies via e – commerce aggregator
✓ Every e – commerce aggregator
✓ Person supplying online information and database access or retrieval services from abroad
to an Indian citizen , who is not a registered taxable person yet.

HOW MANY RETURNS DO I NEED TO FILE FOR THE GST IN A FINANCIAL

YEAR?

Return filling under GST depends upon the nature of your business and the type of registration you
have opted for.

If you are normal taxpayer under GST, you are liable to file total thirty – seven returns in a single
month and one annual return.

Practically only 12 monthly returns & 1 annual returns need to be filed in GST.

THE PENALTY FOR NOT REGISTERING UNDER GST

A penalty of 10 % of total amount due or minimum of Rs.10,000 is levied on an offender who

fails to pay tax or do a short payments under GST norms. Penalties can reach 100% of the tax
amount because the perpetrator has deliberately avoided paying the tax.

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 CHAPTER-2

TYPES OF GST
GST subsumes erstwhile state taxes like VAT, octroi ,luxury tax and purchase tax, as well as
central taxes like customs duty, central excise duty and service tax . Now, under the one-nation , one-
tax regime, a simple 4-fold breakup has been formulated, which allows both the centre and states to
levy taxes. GST in India is classified into 4 types to distinguish between union territories , inter- and
intra- state supplies and mitigates indirect taxes.

SGST (STATE GOODS AND SERVICE TAX)

SGST is levied by the state government on intra-state goods and service transactions. The revenue
collected through state Goods and Service Tax is earned by the state government where the
transaction is made. SGST subsumes earlier taxes such as VAT , entertainment tax, luxury tax,
Octroi, tax on lottery and purchase tax.

In case of a union territory like Andaman and Nicobar islands or Chandigarh, SGST is replaced by
UGST or Union Territory Goods and Service Tax.

CGST (CENTRAL GOODS AND SERVICE TAX)

CGST is levied by the central government on intra-state goods and service transactions. The central
government collects the revenue generated through Central Goods and Service Tax. It is levied along
with SGST or UGST and revenues are shared between the state and the centre.

For example, if you are a Bengaluru-based dealer and are selling to another dealer in Bengaluru,
since its’s an intra-state sale,both CGST and SGST will be applicable on its transaction. If your
transaction of goods is worth Rs.30,000 and it attracts 18% GST, then 9% which is Rs,2,700 of tax
amount, is collected as SGST by the state government and a matching amount is collected as CGST
by the centre.

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 IGST (INTEGRATED GOODS AND SERVICE TAX )

Integrated Goods and Service Tax is the tax levied on inter-state goods and services transactions. It
is applicable on imports and exports as well. Under IGST, the taxes charged are shared by both the
centre and state. The SGST part of the tax goes to the state wherein the goods and services are
consumed.

IGST also helps claim Input Tax Credit. It’s a facility that checks cascading tax and helps business
owners like you save at every stage of the supply chain.

In addition, you can now make your supply chain even more efficient by accessing sufficient working
capital through a collateral-free bajaj finserv SME loan. You can boost your supply chain efficiencies
today, when you check your pre-approval loan offer. Doing so gives you instant approval through a
customized deal.

Page 12 of 57
 CHAPTER – 3

HISTORY OF GST IN INDIA

The history of the Goods and Services Tax (GST) in India dates back to the year 2000 and
culminates in 2017 with four bills relating to it becoming an Act. The GST Act aims to streamline taxes
for goods and services across India.

The implementation of the Goods and Services Tax (GST) in India was a historical move, as it
marked a significant indirect tax reform in the country. The amalgamation of a large number of taxes
(levied at a central and state level) into a single tax is expected to have big advantages.One of the
most important benefit of the move is the mitigation of double taxation or the elimination of the
cascading effect of taxation. The initiative is now paving the way for a common national market.
Indian goods are also expected to be more competitive in international and domestic markets post
GST implementation.

From the viewpoint of the consumer, there would be a marked reduction in the overall tax burden that
is currently in the range of 25% to 30%. The GST, due to its self-policing and transparent nature, is
also easier to administer on an overall scale.

Several countries have already established the Goods and Services Tax. In Australia, the system was
introduced in 2000 to replace the Federal Wholesale Tax. GST was implemented in New Zealand in
1986. A hidden Manufacturer’s Sales Tax was replaced by GST in Canada, in the year 1991. In

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Singapore, GST was implemented in 1994. GST is a value-added tax in Malaysia that came into
effect in 2015.

• 2000: In India, the idea of adopting GST was first suggested by the Atal Bihari Vajpayee
Government in 2000. The state finance ministers formed an Empowered Committee (EC) to create
a structure for GST, based on their experience in designing State VAT. Representatives from the
Centre and states were requested to examine various aspects of the GST proposal and create
reports on the thresholds, exemptions, taxation of inter-state supplies, and taxation of services.
The committee was headed by Asim Dasgupta, the finance minister of West Bengal. Dasgupta
chaired the committee till 2011.

• 2004: A task force that was headed by Vijay L. Kelkar the advisor to the finance ministry, indicated
that the existing tax structure had many issues that would be mitigated by the GST system.

• February 2005: The finance minister, P. Chidambaram, said that the medium-to-long term goal of
the government was to implement a uniform GST structure across the country, covering the whole
production-distribution chain. This was discussed in the budget session for the financial year 2005-
06.

• February 2006: The finance minister set 1 April 2010 as the GST introduction date.

• November 2006: Parthasarthy Shome, the advisor to P. Chidambaram, mentioned that states will
have to prepare and make reforms for the upcoming GST regime.

• February 2007: The 1 April 2010 deadline for GST implementation was retained in the union
budget for 2007-08.

• February 2008: At the union budget session for 2008-09, the finance minister confirmed that
considerable progress was being made in the preparation of the roadmap for GST. The targeted
timeline for the implementation was confirmed to be 1 April 2010.

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• July 2009: Pranab Mukherjee, the new finance minister of India, announced the basic skeleton of
the GST system. The 1 April 2010 deadline was being followed then as well.

• November 2009: The EC that was headed by Asim Dasgupta put forth the First Discussion Paper
(FDP) , describing the proposed GST regime. The paper was expected to start a debate that
would generate further inputs from stakeholders.

• February 2010: The government introduced the mission-mode project that laid the foundation for
GST. This project, with a budgetary outlay of Rs.1,133 crore, computerised commercial taxes in
states. Following this, the implementation of GST was pushed by one year.

• March 2011: The government led by the Congress party puts forth the Constitution (115th
Amendment) Bill for the introduction of GST. Following protest by the opposition party, the Bill was
sent to a standing committee for a detailed examination.

• June 2012: The standing committee starts discussion on the Bill. Opposition parties raise
concerns over the 279B clause that offers additional powers to the Centre over the GST dispute
authority.

• November 2012: P. Chidambaram and the finance ministers of states hold meetings and set the
deadline for resolution of issues as 31 December 2012.

• February 2013: The finance minister, during the budget session, announces that the government
will provide Rs.9,000 crore as compensation to states. He also appeals to the state finance
ministers to work in association with the government for the implementation of the indirect tax
reform.

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• August 2013: The report created by the standing committee is submitted to the parliament. The
panel approves the regulation with few amendments to the provisions for the tax structure and the
mechanism of resolution.

• October 2013: The state of Gujarat opposes the Bill, as it would have to bear a loss of Rs.14,000
crore per annum, owing to the destination-based taxation rule.

• May 2014: The Constitution Amendment Bill lapses. This is the same year that Narendra Modi
was voted into power at the Centre.

• December 2014: India’s new finance minister, Arun Jaitley, submits the Constitution (122nd
Amendment) Bill, 2014 in the parliament. The opposition demanded that the Bill be sent for
discussion to the standing committee.

• February 2015: Jaitley, in his budget speech, indicated that the government is looking to
implement the GST system by 1 April 2016.

• May 2015: The Lok Sabha passes the Constitution Amendment Bill. Jaitley also announced that
petroleum would be kept out of the ambit of GST for the time being.

• August 2015: The Bill is not passed in the Rajya Sabha. Jaitley mentions that the disruption had
no specific cause.

• March 2016: Jaitley says that he is in agreement with the Congress’s demand for the GST rate
not to be set above 18%. But he is not inclined to fix the rate at 18%. In the future if the
Government, in an unforeseen emergency, is required to raise the tax rate, it would have to take
the permission of the parliament. So, a fixed rate of tax is ruled out.

• June 2016: The Ministry of Finance releases the draft model law on GST to the public, expecting
suggestions and views.

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• August 2016: The Congress-led opposition finally agrees to the Government’s proposal on the
four broad amendments to the Bill. The Bill was passed in the Rajya Sabha.

• September 2016: The Honourable President of India gives his consent for the Constitution
Amendment Bill to become an Act.

• 2017: Four Bills related to GST become Act, following approval in the parliament and the
President’s assent:
• Central GST Bill
• Integrated GST Bill
• Union Territory GST Bill
• GST (Compensation to States) Bill
•

The GST Council also finalised on the GST rates and GST rules. The Government declares that the
GST Bill will be applicable from 1 July 2017, following a short delay that is attributed to legal issues.

Tax Structure before GST

• Before the implementation of GST, taxation laws between the Centre and states were clearly
demarcated. There were no overlaps between the fiscal powers, whatsoever. The Centre would
levy tax on goods manufacture, except alcohol for consumption, narcotics, opium, etc.

• The states had the power to charge tax on the sale of goods.

• The Centre was also levying service tax on all types of services.

• Additionally, the Centre was charging and collecting additional duties of customs on goods that
were imported into or exported from India. This tax was levied in addition to the Basic Customs

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 Duty. This additional duty of customs is referred to as Countervailing Duty (CVD) and Special
Additional Duty (SAD) and it counter balances excise duties, state VAT, sales tax, and other such
taxes.

• The introduction of the GST regime made amendments to the Constitution so that the Centre and
states are empowered at the same time to levy and collect GST. This concurrent jurisdiction of the
states and Centre also requires an institutional mechanism that ensures joint decisions are taken
about the structure and operation of GST

Constitution (One Hundred and First) Amendment Act, 2016

In order to address prevalent issues in taxation, the Constitution 122nd Amendment Bill was put forth
in the 16th Lok Sabha on 19 Dec 2014.

• The Bill suggests levy of GST on all goods and services, except alcohol that humans consume.

• The tax is levied as Dual GST by the Centre and states/union territories. The component levied by
the Centre is Central Tax - CGST, while that levied by the state is State Tax - SGST. The tax
levied by union territories is Union Territory Tax – UTGST.

• The Centre would levy the GST on inter-state trade or imports of services and goods. This tax is
referred to as Integrated Tax - IGST.

• The Central Government will also levy excise duty on tobacco products, in addition to GST.

• The tax on five petroleum products, i.e., high speed diesel, crude, petrol, natural gas, and Aviation
Turbine Fuel (ATF) will be outlined later after a decision is made by the GST Council.

September 2016:

A Goods and Services Tax Council (GSTC) was created by the union finance minister, revenue
minister, and ministers of state to take decisions on GST rates, thresholds, taxes to be subsumed,
exemptions, and other features of the taxation system. The state finance ministers mentioned that the
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EC would be a platform for states where there would be discussions of their regional issues. The GST
Council is a separate entity that would oversee the implementation of the GST system.

DECISION TAKEN BY GST COUNCIL

Some of the major decisions taken by the GSTC so far are:

• There would be four tax rates under the GST regime, i.e., 5%, 12%, 18%, and 28%. Some goods
and services were also classified as exempt from tax.

• A cess above the peak rate of 28% would be levied on certain sin and luxury goods.

• The administrative control over 90% of taxpayers with turnover less than Rs.1.5 crore would be
with the State tax administration. 10% of control would be with the Central tax administration.
• Administrative control over taxpayers having turnover above Rs.1.5 crore would be equally divided
between the State and Centre tax administration.

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 CHAPTER -4

GOODS AND SERVICE TAX NETWORK

Goods and Services Tax Network (GSTN) was set up as a private company in 2013 by the
Government under Section 25 of the Companies Act, 1956. GSTN is expected to offer the front-end
services of registration, payment, and returns to taxpayers. It would also develop back-end technical
modules that will be utilised by 25 states that have opted in.

GSTN has also identified 34 IT and financial technology companies and tagged them as GST
Suvidha Providers (GSPs). These organisations will develop applications that will be used by
taxpayers when they interact with GSTN.

Key features of the GST regime

The GST system is characterized by the following features:

• GST is applicable on the “supply” of services or goods as opposed to the earlier concept of
taxation on goods manufacture, sale of goods, or service provision
.
• GST is a destination-based tax structure unlike the origin-based structure that existed previously
.
• CGST, IGST, and SGST/UTGST are levied at rates that would be mutually agreed upon by the
states and Centre.

• GST will replace the central taxes mentioned below:

• Duties of Excise (medicinal and toilet needs)
• Central Excise Duty
• Additional Duties of Excise (Goods of Special Importance)
• Additional Duties of Customs (CVD)
• Service Tax
• Special Additional Duty of Customs(SAD)
Additional Duties of Excise (Textiles and Textile Products)
• Cesses and surcharges

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• GST will subsume the following state taxes:
• Central Sales Tax
• Entry Tax
• State VAT
• Luxury Tax
• Purchase Tax
• Entertainment Tax, except that levied by local entities
• Taxes on lotteries and gambling
• Taxes on advertisements
• State cesses and surcharges

• Taxpayers with annual turnover of Rs.20 lakh is exempt from GST. For special category states,
this cut-off is Rs.10 lakh. An option of compounding is available to small-scale taxpayers with
annual turnover of Rs.50 lakh or below. The choice of threshold exemption and the compounding
scheme are optional.

• Input credit of CGST shall be used only for paying CGST on the output. Similarly, input credit of
SGST/UTGST will be used only for the payment of SGST/UTGST. Therefore, the two channels of
input tax credit cannot be cross-utilised, except for the payment of IGST for inter-state supplies.

Benefits of GST Implementation

Key benefits of the GST announcement are detailed below:

1. As mentioned above, the GST system will create a common national market that boosts foreign
investment.

2. The cascading effect of taxation will be mitigated.

3. There will be uniformity in laws, rates of tax, and procedures across states.

4. The GST regime is expected to boost manufacturing activities and exports. This would, in turn,
generate more employment and lead to the growth of the economy.

5. Indian products would be more competitive in the international markets.

6. The GST system is likely to improve the overall investment climate in India.

7. Uniformity in the rates of SGST and IGST will reduce tax evasion to a large extent.

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8. The average sales burden experienced by companies is expected to come down, thereby
increasing consumption and boosting subsequent production of goods.

9. GST is a simpler system of taxation with smaller number of exemptions.

10. There are automated and simplified methods for processes such as registration, refunds, returns
of GST, tax payments, etc.

11. All interactions will be handled by the common GSTN website.

12. The input tax credit process will be more accurate and transparent, as electronic matching will be
performed.

13. The final price of most goods will be lower when taxation is at the New GST rates. There will also
be a seamless input tax credit flow between the manufacturer, retailer, and supplier of service.

14. A huge segment of small-scale retailers may be either exempt from tax or may benefit from low
tax rates based on the compounding scheme. Consumers will further benefit if purchases are made
from these small retailers.

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 CHAPTER -5

FATHER OF GST

FATHER OF GST IN INDIA

ASIM DASGUPTA - THE REAL ARCHITECT

He is an MIT doctorate. His merit was acknowledged by two successive prime ministers - Atal Bihari
Vajpayee and Manmohan Singh. When UPA-I came to power and Manmohan Singh replaced Atal
Bihair Vajpayee as Prime Minister, he refused to remove Asim Dasgupta as the head of GST
committee. The GST is expected to change everything that involves monetary transaction. It has
been a17year-long journey for the GST and several brains of economic brilliance and acute political
acumen to bring about the change in tax regime in the country.

Though, tax reforms gained some pace with introduction of MODVAT (Modified Value Added Tax)
under Vishwanath Pratap Singh as Union Finance Minister in 1986-87 when Rajiv Gandhi was the
Prime Minister, the concept of GST was conceived in 1999 when Atal Bihari Vajpayee was heading
the NDA government.
He is an MIT doctorate. His merit was acknowledged by two successive prime ministers - Atal Bihari
Vajpayee and Manmohan Singh. When UPA-I came to power and Manmohan Singh replaced Atal
Bihair Vajpayee as Prime Minister, he refused to remove Asim Dasgupta as the head of GST
committee.

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The GST is expected to change everything that involves monetary transaction. It has been a17year-
long journey for the GST and several brains of economic brilliance and acute political acumen to bring
about the change in tax regime in the country.

Though, tax reforms gained some pace with introduction of MODVAT (Modified Value Added Tax)
under Vishwanath Pratap Singh as Union Finance Minister in 1986-87 when Rajiv Gandhi was the
Prime Minister, the concept of GST was conceived in 1999 when Atal Bihari Vajpayee was heading
the NDA government.

ATAL BIHARI VAJPAYEE - THE MAN WHO APPROVED GST

It was during a meeting between the then Prime Minister Atal Bihari Vajpayee and his advisors,
including three former RBI governors IG Patel, Bimal Jalan and C Rangarajan that the GST was
proposed. The idea of uniform tax throughout the country was discussed at length and approved of
and convinced with the idea of GST , , Atal Bihari Vajpayee government set up a committee in 2000
headed by CPM leader and the then finance m ChiefMinister Jyoti Basu requesting him to spare his
finance minister for to design a GST model. Vajpayee personally spokeminister for the job.

Convinced with the idea of GST, Atal Bihari Vajpayee government set up a committee in 2000
headed by CPM leader and the then finance m ChiefMinister Jyoti Basu requesting hi.
Page 24 of 57
KM MANI
KM Mani, the then finance minister of Kerala, succeeded Asim Dasgupta in 2011. He continued the
work left by Dasgupta.
Mani worked on finalising the GST bills. Mani consulted all the concerned players to finish the
remaining work.
Mani tried to allay fears among states that the GST would end their financial autonomy and hamper
their tax collections. Mani also interacted with traders' bodies to convince them that the GST would
make trading easier in the country.

Former Kerala finance minister KM Mani.

But, Mani was not the man to finish the GST job. He had to quit after he was embroiled in a corruption scandal
in 2015 but before that he had addressed several business bodies evolving consensus among stakeholders.

At one such meeting in June 2015, Mani told the Kerala Chamber of Commerce and Industry that
globalisation was transforming the world into a single market, while India was still not a unified entity
for business. The GST would lead to a free trade inside the country, Mani argued.

AMIT MITRA
Page 25 of 57
After KM Mani resigned as the head of GST committee, Union Finance Minister Arun Jaitley turned to
West Bengal. Another Bengal finance minster Amit Mitra was made head of the GST committee.
Mitra is an economist and before becoming the finance minister of West Bengal, he was the secretary
general of the Federation of Indian Chambers of Commerce and Industry (FICCI).
It is to Amit Mitra's credit that the state governments came on the same page for rolling out the GST.

Amit Mitra held a series of meetings with the state finance ministers convincing them about the
benefits of the GST and how the interests of the states are protected under the new tax regime.
West Bengal finance minister Amit Mitra. (Photo: PTI file)

However, as the central government started pushing for July implementation of the GST, Mitra
developed reservations and advocated more calibrated approach while implementing the biggest tax
reform. He maintains that the GST in its current form is not acceptable to him. It may be the biggest
irony of the GST that the person who brought most of the states on-board, stays away from it now.

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P CHIDAMBARAM
Based on the recommendations of the 12th Finance Commission, the then Finance Minister P
Chidambaram committed in 2005 to rolling out GST.
In February, 2006, Chidambaram set April 1, 2010 as the deadline for introducing
GST. Chidambaram retained the April 2010 deadline for implementing the GST in his successive
Budget speeches.
Chidambaram was replaced by Pranab Mukherjee as finance minister and approved of the GST
structure designed by Asim Dasgupta committee. But, then politics kept GST hanging fire for rest of
the UPA-II regime.

Former Union Finance Minister P

Chidambaram.

ARUN JAITLEY
After Narendra Modi government was formed at the Centre, Finance Minister Arun Jaitley pushed
GST implementation. In February, 2015, Jaitley set April 2016 as deadline for rolling out GST. It was
later changed to July 1, 2017.Jailtey ensured that all the four GST Bills are passed by Parliament by
August, 2016. Jaitely held a series of meetings with the states convincing them to pass the requisite
State GST Bill by respective Assemblies.

Page 27 of 57
 Union Finance Minister Arun Jaitley.

Jaitley further chaired various meetings finalising GST rates for all the goods and services covered
under the new tax regime. Jaitley's efforts made sure that the journey that began 17 years ago ended
at the right destination.

A special session of Parliament has been convened on June 30 to roll out GST from midnight on July
1.

FATHER OF GST IN THE WORLD

France was the first country in the world to implement Goods and Services Tax (GST). More than 140
countries across the globe have implemented the GST. You can read about the Goods and Services
Tax Act – Overview, Key Features and Criticism in the given link

In India, it was the Government of India headed by former Prime Minister Atal Bihari Vajpayee who
set up a committee headed by former Finance Minister of West Bengal, Asim Dasgupta to look into
the prospects and modalities of implementing GST in India. GST was finally launched in India in
2017.

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 CHAPTER – 6

GST SUVIDHA KENDRA

GST Suvidha Kendra is one stop gateway which will help SME small and Medium entrepreneurs,
shopkeepers, individual with turnover above 20 Lakhs to file their GST returns at a much lower fees
charged by tax professional in India. GST, which was introduced to simplify

taxation policies & processes, still remains a struggle, especially for mid & small-sized businesses
that find compliances a burden. However, as companies are still coping up with the complexities of
GST, a Noida-based fintech company has recently introduced a solution called GST Suvidha Kendra
that could ease the problems of taxpayers.GST Suvidha Kendra (GSK) is a GST compliance platform
that offers multiple compliance solutions like e-way bills, documenting GST returns & performing
point-by-point purchase reconciliation. It aligns with the agenda of the Union Government wherein the
finance minister has placed special emphasis on simplifying & promoting GST & digital payments in
the budget. The recent Union Budget assigns Rs.1,500 crores to incentivize digital transactions
through various schemes.

GSK by Prologic Web Solutions, in line with the government’s agenda, provides end-to-end GST
compliance solutions for MSMEs. Mayank Jain, Head of Operations, GSK, Prologic Web Solutions,
says: “Businesses are progressively searching for cloud-based arrangements, which are secure and
simple to oversee, and our sign-ups have been going up. Our consistent programming can be utilized
anyplace and can be utilized to work together with groups and customers”.

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How GSK is creating business opportunities?

Prologic Web Solutions is opening the gates for one-of-its-kind GSK to rural entrepreneurs. This
program will provide digital & financial empowerment to 10 lakh entrepreneurs by all owing them to be
a part of this solution through a unique franchisee model & revolutionize the semi-urban & rural
sectors.

Mayank Jain states, “People have lost their jobs & existing businesses. Also, it is not easy to create
employment opportunities in rural & semi-urban areas. In such a situation, GST Suvidha Kendra® not
only provides training to you but brings the best out of you and makes you a successful entrepreneur.
There are lots of people who feel after self-esteemed becoming a part of this program & we are going
to add 1,00,000 such entrepreneurs in the coming 24 months. With our 40 Hrs of the crash training
program, they can start their own business from home/shop or office."GSK empowers the
entrepreneurs by allowing them to further simplify the GST documentation & compliances work for
their customers. It provides a solitary entrance to our clients & their customers where they can
collaborate to prepare for GST returns. Our clients are provided with complete assistance to embark
their journey as an entrepreneur in 8 different verticals, namely, GST Services, Taxation and
Accounting, Payment Services, Loan + Credit Card, Insurance, Tours & Travel, Website & Design &
Micro ATM. Prologic Web Solutions is continuously working to further innovate this unique solution to
accommodate more fintech services. The company is planning to achieve this goal by partnering with
other companies and working on improving accounts, expenses, and incomes for Indians.

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SERVICES OFFERED AT GSK ….. ( GST SERVICES )

GSTIN GSTIN GST Return

Registration Modification filling (all
Types)

Revocation of Reply to GST GST audit

GST no. notice

E-way bill GSTIN

registration cancellation

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DIGITAL SIGNATURE (DSC)

DSC-Class3-Only DSC –Class

Signing & Signing 3 DGFT
+Encryption

COMPANY SERVICES

IT Return Filling…… Preparation of

Computation of Income

Preparation of Profit Revised IT Return

&Loss A/C and
Preparation of Balance
sheet

TAN Registration Company Statutory

Audit

CMA Data TDS Return

Page 32 of 57
 Submission and Reply CA Certification of
to IT Notice Documents

Project Report Profession Tax

Registration & Returns

Tax Audit

PAN SERVICES

PAN CARD- DIRECT UTI PAN CARD- NEW

AGENCY APPLICATION

PAN CARD –CORRECTION PAN CARD – DUPLICATE

APPLICATION APPLICATION

Page 33 of 57
LOANS

PERSONAL LOANS
BUSINESS LOANS

HOUSING LOAN LOAN AGAINST

PROPERTY

MSME LOAN PEER TO PEER

LANDING/MICRO
FINANCE

INSURANCE

HEALTH INSURANCE VEHICLE/MOTOR

INSURANCE

TRAVEL INSURANCE CORPORATE

INSURANCE

Page 34 of 57
 PERSONAL ACCIDENT KEYMAN INSURANCE

LIFE INSURANCE GROUP TERM

INSURANCE

TOUR AND TRAVEL SERVICES

FLIGHT TICKETS HOLIDAY PACKAGES

HOTEL BOOKINGS IRCTC- RAILWAY TICKET

BOOKING (IRCTC
LICENSE FEES
APPLICABLE)

MICRO ATM SERVICES

SALE BY CASH
SALE BY CARD (DEBIT
CARD/CREDIT CARD)

Page 35 of 57
 UPI PAYMENT DMT (DOMESTIC MONEY
TRANSFER)

AEPS (AADHAR ENABLED MICRO ATM (HARDWARE

PAYMENT SYSTEM ) FEES APPLICABLE)

VOID

RECHARGES

PRE –PAID RECHARGE DTH RECHARGE

DATA CARD RECHARGE

Page 36 of 57
BILL PAYMENT
WATER|MOBILE|GAS|E
LECTRICITY|LANDLINE|
INTERNET

CARDS

CREDIT CARD

NATIONAL LEVEL SERVICES

VOTER ID
AADHAR SERVICES

DRIVING LICENSE PAN CARD

Page 37 of 57
 JEEVAN PRAMAN EPFO

STATE LEVEL SERVICES

BIRTH /DEATH CASTE CERTIFICATE

CERTIFICATE

INCOME CERTIFICATE DOMOCILE CERTIFICATE

DISABLE CERTIFICATE LABOR REGISTRATION

MARRIAGE CERTIFICATE

Page 38 of 57
FREE SERVICES

AMAZON STORE MUDRA LOAN

OWNER OF GST SUVIDHA KENDRA

GST Suvidha Kendra Prologic Web Solutions Private Limited through its director Mayank Jain,
owns the trademark for GST Suvidha Kendra® and GST Suvidha Center.

IS GST SUVIDHA KENDRA GOVERNMENT APPROVED?

GST Suvidha Kendra® is the GST Facilitation centre appointed and approved by GSPs. ... GSK
will help the Indian government to simplify process and remove hurdles and harassment faced by
individuals, small and medium size business and traders while filing good and service tax (GST)
returns.

IS GST SUVIDHA CENTER PROFITABLE?

It means, you will earn 6000 Rupees in first month because you had only 15 clients but after 1 year,
every month you will have 180 clients & you can earn more than 72000 Rs/month by filing GST
Returns.

Page 39 of 57
 HOW DO I OPEN A GST SERVICE CENTER?

Requirements to open GST Suvidha Kendra?

2 Laptop or 2 Computers.

Space of 100 Sq. Feet.

Dedicated Resource for Filing GST

Internet Min.4 Mbps Speed.

Printer.

GST Knowledge is needed.

2 Operator with basic account knowledge and Typing speed.

HOW MANY GSP ARE THERE IN INDIA?

The Government of India has appointed a total of 34 GST Suvidha Providers (GSPs). The GST
Suvidha Providers are responsible for the development of a simple application for taxpayers so that
they can easily communicate with the Goods and Services Tax Network (GSTN).

HOW DO I GET GST CLIENTS?

Filing GST return takes more time and clients were not ready to increase fee. There are tax
consultants who roam around and are filing returns for as low as 250.

Page 40 of 57
GST SUVIDHA KENDRA CENTRES

Page 41 of 57
GST SUVIDHA KENDRA LOGO

Page 42 of 57
 STEPS TO
LOGIN IN GST
SUVIDHA
KENDRA

Page 43 of 57
 CHAPTER -7

EXPLAINATION:
After we login to the portal of GST Suvidha Kendra . The following screen will be formed. This
page includes all the headings of the portal. As we can see account of a member is formed
here. Account includes all the details regarding the member of the portal, orders or the
customers work done through the portal, wallet having the amount for the filling, tickets,
grievances (complaints of the clients) and the last one for refer and earn( which include the
total amount earned).

Page 44 of 57
EXPLAINATION:

The other option of grievance describe the complaint we want to file or the problem we get while
using this portal.

Grievance complaints are all fulfilled by GSK. Anything we want to tell we can put our concern in the
msg.

Page 45 of 57
EXPLAINATION

After opening the screen of logging id .we get many options regarding the services provided by Gst
Suvidha Kendra such as, GST &Tax services , Utility services , Isurance, Loan, Micro ATM, Web
services , G2C services, Marketing .

In the above picture we explain the GST & Tax services (head) and sub heads are – accounting,
audit, Co.Formation, DSC, E-Way, FSSAI, GST, EC, ITR, Micro ATM, MSME, other, Tax

Page 46 of 57
EXPLAINATION:

G2C services are the services of government to citizens which includes National services and state
wise services. G2C services include all the micro –trade registration. Application for retail trade
license, application for wholesale trade license, renew3al of micro –trade registration certificate,
renewal of wholesale trade license .

Page 47 of 57
EXPLAINATION:

Head insurance includes the following sub heads – New Insurance, Insurance Transactions,
Insurance Transactions new portal

Page 48 of 57
 CHAPTER -8

CATEGORY FOR GST REGISTRATION

1-Private Limited

GST Suvidha Kendra

Documents for GST Registration for Pvt/Ltd:-
1. Pan of company
2. Pan of all directors
3. Aadhar of all directors
4. Passport size photo
5. Email id
6. Trade name
7. Mobile number of authorized signatory should be linked with aadhar.
8. Incorporation certificate
9. Moa & aoa
10. Other registration certificate in case of selling food product or medicine.
11. Authorisation letter of authorized signatory.
12. Address proof of principle place of business as per case:-
i) rent agreement/noc/both with ownership docuements (like
electricity bill, property tax receipt, municipal khata copy,
property paper, etc. (in case of rented)
Ii) electricity bill, property tax receipt, municipal khata copy,
property paper, etc (in case of own, if owner is taxpayer)
Iii) electricity bill, property tax receipt, municipal khata copy,
property paper, etc with noc (in case of own, if owner is other
than taxpayer)
13. Nature of business
14. Name or description of goods or service.
15. Bank details documents (like first page of bank passbook, bank statement, cancelled cheque.

Page 49 of 57
2-LLP/partnership

Documents for gst registration for llp/partnership:-

1. Pan card of firm

2. Pan card of all partners
3. Aadhar card of all partners
4. Passport size photo
5. Email id
6. Trade name
7. Mobile number of authorized signatory should be linked with aadhar.
8. Other registration certificate in case of selling food product or medicine.
9. Authorisation letter of authorized signatory.

10. Address proof of principle place of business as per case:-

I) rent agreement/noc/both with ownership documents (like

electricity bill, property tax receipt, municipal khata copy,
property paper, etc. (in case of rented)

ii) electricity bill, property tax receipt, municipal khata copy,

property paper, etc (in case of own, if owner is taxpayer)

iii) electricity bill, property tax receipt, municipal khata copy,

property paper, etc with noc (in case of own, if owner is other
than taxpayer)

11. Nature of business

12. Name or description of goods or service.
13. Bank details documents (like first page of bank passbook, bank statement, cancelled cheque.

Page 50 of 57
3-individual

Documents for gst registration of individual.:-

1. Pan
2. Aadhar
3. Passport size photo
4. Email id
5. Trade name
6. Mobile number (should be linked with aadhar )
7. Other registration certificate in case of selling food product or medicine
8. Address proof of principle place of business as per case:-

i) rent agreement/noc/both with ownership documents (like

electricity bill, property tax receipt, municipal khata copy,
property paper, etc. (in case of rented)

ii) electricity bill, property tax receipt, municipal khata copy,

property paper, etc (in case of own, if owner is taxpayer)

iii) electricity bill, property tax receipt, municipal khata copy,

property paper, etc with noc (in case of own, if owner is other
than taxpayer)

9. Nature of business
10. Name or description of goods or service.
11. Bank details documents (like first page of bank passbook, bank statement, cancelled cheque.

Page 51 of 57
 E-way bill registration

1. Gst certificate

2. Registered mobile and email.

Generation of e-way bill

1. Tax invoice

2. Party GST certificate

3. Transport details or vehicle number.

4. The distance of place of supply.

Page 52 of 57
 CHAPTER – 9

CATEGORY OF GST RETURN

Regular

Gst suvidha kendra

1. Invoices details of sales in excel format or soft copy of invoices.

2. Invoices details of purchases in excel format or soft copy of invoices.
3. Login id & password of Gst portal

Composition

Gst suvidha kendra

1. Invoice details of sales in excel sheet or amount of sales.

2. Login id & password of GST portal.

Page 53 of 57
 QUESTIONNAIRRE

( RESEARCH DONE WITH GST SUVIDHA KENDRA MEMBER)

Ques 1 – are there any benefits people were getting with your portal ?

✓
NO

YES
Ques 2– did you get some amount of commission from this business portal?

✓
NO
Y
ES
Ques 3- did you get your customers daily for this work?

✓
YES

Ques 4- have you hired someone under you for your work?

✓
YES
N
O

Ques 5- can anybody open this portal online? Or some password is require for that?

✓
YES
N
O

PASSWORD IS REQUIRED

Page 54 of 57
Ques 6- from where you have been informed about this portal? Online or offline mode?

ONLINE
✓ O
FFLI
NE
Ques 7- did this company help you in any troubality while transacting online?

✓
NO

Ques 8- amount of capital you invested in this online business?

28,000 to 30,000

Ques 9- did you get customers complaint daily?

✓
yes

Ques 10- can you tell me what are the most services that you offers to your customers?

We offered mostly the GST services to the customers.

Page 55 of 57
CERTIFICATE OF AUTHORIZATION OF GSK MEMBER

Page 56 of 57
 BIBLIOGRAPHY

WEBSITES

➔ WWW. Wikipedia.com
➔ WWW.gstcouncil.gov.in
➔ WWW.financialexp.com
➔ WWW.gstsuvidhacentres.com

BOOKS

➔ Gst books of kalyani publishers.

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