In this article, you will learn:
Government introduced GST on July 1, 2017 that marked one of the biggest transformations in the indirect tax regime of India.
Since the indirect tax structure changed completely, it was important for the government to convey taxpayers especially, small and medium taxpayers, that GST was the foundation for facilitating trade.
Thus, to assist such small and medium taxpayers in adapting to new GST tax regime, CBIC established the GST Seva Kendras.
These GST Seva Kendras provided quality taxpayer services in understanding the GST laws and the procedures involved therein.
In this article, you will learn what are GST Seva Kendras, why are they needed, services offered by GST Seva Kendras and where to find a Seva Kendra.
What is GST Seva Kendra?
GST Seva Kendras (GSK) are Facilitation Centres that were set up as a result of an initiative undertaken by the Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, New Delhi and Department of Revenue to help taxpayers easily shift to GST.
These GST Seva Kendras are given the responsibility to aid the taxpayers specifically, small and medium traders, in properly understanding the GST laws and the underlying processes.
Thus, the intent of the GST Seva Kendras is to improvize compliance by the taxpayers by winning the trust and confidence of the taxpayers through helping them easily transit to new GST regime.
Furthermore, GST Seva Kendras are managed by dedicated GST Officers. These GST Officers are well trained and have a proper understanding of the GST laws, procedures and information technology.
They work under Senior Functionaries and assist the taxpayers in fulfilling their legal formalities. Thus, taxpayers who are liable to pay GST can visit these GST Seva Kendras in case of any issues, need for any further information or document related challenges.
How To Find GST Seva Kendra?
CBIC has established more than 8,000 Seva Kendras across districts all over India. Bigger cities such as Delhi, Mumbai, Begaluru and Kolkata have good number of GST Seva Kendra Offices.
These GST Seva Kendras are established based on the range and the division. As a result, taxpayers can get in touch with the nearest Seva Kendra by taking into consideration the areas that are covered by a particular GST Seva Kendra.
Taxpayers can contact such GST Seva Kendras for any GST related querries. Thus, in order to get in touch with the GST Seva Kendra nearest to your location, you can check the Contact Details of GST Seva Kendra as provided on the website of CBIC.
Need For GST Seva Kendras
As mentioned above, with the rolling out of GST, there was a complete transformation in the indirect tax regime of India.
Since the GST tax structure is new, it required a strong partnership not only between the indirect tax administration, central and the state governments, but also these tax administrations and the ultimate taxpayers.
The government rolled out GST to do away with challenges like multiple taxes and come up with a unified or a single tax system that would help boost trade. Thus, to implement one of the important tax reforms easily and to help taxpayers to shift to such a tax system effortlessly, government established GST Seva Kendras.
GST Seva Kendras assisted the taxpayers with all the GST related issues such as providing requisite information, understanding the GST provisions, expediting the clearing of their applications remaining pending with the department, providing necessary support from the GSTN/CBIC, etc. Special attention was to be given to the small and medium taxpayers via these GST Seva Kendras so that they adapt to the new GST tax structure easily.
Such an initiative was taken on the part of the CBIC to encourage the tax compliance on the part of the taxpayers which would ultimately help the government in implementing the GST successfully.
GST Seva Kendra Services
There are a number of taxpayer services that are provided by these GST Seva Kendras. These are as follows:
Know Your Jurisdiction
GST Seva Kendras help you know your CGST/IGST jurisdiction under GST. Further, they also guide you on the contact information and the location of the concerned GST Officers for various kinds of work under GST System.
Similar details in respect of State Officers if also provided by them.
Registration Under GST
All issues in respect of registration under GST are also taken care of by the GST Seva Kendras. These could include:
- Shifting of the existing taxpayers to the GST
- Forms and Process for GST Registration
- Documents required for the registration under GST
- Issues in respect of getting oneself registered under GST.
- Cancellation of GST Registration
- Penalties or consequences of not getting registered under GST
Taxes Under GST
GST Seva Kendras assist taxpayers in understanding GST and its various components. Accordingly, they help taxpayers with:
- Understanding meaning, scope, applicability and underlying statutory provisions in respect of GST components such as CGST, SGST/UTGST and IGST.
- Difference between CGST, SGST/UTGST and IGST.
- Taxable territory under GST.
- Treatment of inter-state and intra-state supplies, reverse charge mechanism (RCM) and obligation of the recipient to pay tax on goods and services received under RCM.
- Tax administrators collecting GST.
- The tax rates in respect of goods and services under CGST, SGST/UTGST and IGST for intra-state and inter-state supplies including imports.
Tax Exemptions Under GST
Taxpayers are also assisted in respect of understanding services and goods that are exempt for tax under GST and conditions under which they are exempted from GST.
Rules Guiding CGST/IGST
Separate rules governing CGST and IGST were laid by the government in the form of CGST Rules, 2017 and IGST Rules, 2017.
GST Seva Kendras help in understanding the scope and applicability of these rules to the taxpayers.
Composition Scheme and Its Provisions
Government has introduced a special scheme to help the small taxpayers in the form of Composition Scheme. GST Seva Kendras help the small taxpayers in understanding the Composition Scheme, its conditions, returns and non-availability of input tax credit under composition scheme.
Meaning and Scope of Supply Under GST
Taxpayers are helped or assisted:
- Concept of taxable supply under GST
- Time of supply and Place of supply
- Consideration in lieu of Supply
- Supply to and by government authorities
- Return of Goods supplied
- Self supplies etc.
Value of Supply Under GST
This includes assisting taxpayers with:
- Establishing the value of supply
- Components to be excluded or included while calculating the value of supply
- Treatment of discounts, captive consumption, free gifts etc.
Taxpayers are helped with understanding:
Movement of goods take place only when E-Way Bill is generated under GST. Taxpayers are assisted in respect of:
- Concept and the objective of the E-Way Bill
- Process of obtaining the E-Way Bill
- Obligation of the transporter
- Consequences of not obtaining E-Way Bill
Input Tax Credit
Under GST, taxpayers paying GST are eligible to avail tax the credit of the tax paid on inputs. Accordingly, GST Suvidha Providers assist the taxpayers:
- Explaining the concept of ITC
- Disclosing the list of items on which ITC is available
- ITC on capital goods
- Process of obtaining ITC
- Documents required for availing ITC
- Credit of IGST, CGST and SGST and their utilization
- ITC on goods sent to a job worker
- Reasons why ITC cannot be claimed on invalid returns
- ITC of tax paid on goods or inputs purchased prior to July 1, 2017 or for which payment has been made before or after July 1, 2017.
Payment of GST
Under this service, GST Seva Providers help the taxpayers:
- In understanding the process of GST Payment
- Various heads under which GST is to be paid
- Technical difficulties faced while paying GST
- Refund of excess tax or tax paid under wrong head
As per this service, taxpayers are helped in respect of:
- Types of returns to be furnished by various taxpayers
- Manner of filing returns
- Providing GSP’s to help taxpayers furnish returns
- Apprising taxpayers of the technical problems faced in furnishing returns etc.
Under this service, a GSP Seva Kendra assists a taxpayer in:
- Defining export and import
- GST payment on export/import of goods and services
- Documentation for export/import
- Supply is made to and made by Export Oriented Units/Special Economic Zone Units/SEZ Developers
- GST refund on goods and services exported etc.
Here, a taxpayer is guided with regards to:
- Taxes to be refunded
- Process for claiming refunds
- Requisite documents to be furnished along with Refund Application
- Time period for claiming refund
- Interest amount on late sanctioning of the refund claim
- Show cause notice in respect of Refund claim rejection
- Issues faced in refund claims
Demands and Recovery
Under this service, GST Seva Kendras assist taxpayers regarding:
- Time and manner in which tax demands can be made
- Authority responsible for adjudication]
- Process of recovery etc.
Appeal and Revision
This service includes guiding taxpayers on:
- Manner in which appeal is to be made and the time at which such an appeal can be made
- The levels of appeal
- Time period for review
- Scope of the review of orders passed etc.
Under this, the GST Seva Kendra helps taxpayer in:
- Understanding the process of selecting a taxpayer for the audit
- Understanding the taxpayer’s obligations
- Rights and duties during an audit
- Procedure of audit
- Authority liable for conducting the audit
- Duration of audit
- Audit conducted by Central/State government and the one conducted by Chartered Accountant
- Tax payment during an audit
- Implications in respect of non-acceptance of audit observations
Here, a GST Seva Kendra help taxpayers in:
- Understanding of legal provisions and responsibility for conducting cheques
- Rights and responsibilities of taxpayers during cheques
- Implications of cheques conducted etc.
Interface with GSTN
This service includes helping taxpayers in furnishing documents and returns online. Furthermore, this service also includes helping taxpayers in respect of shifting to GST, registration under GST etc.
Helping Taxpayers in Respect of IT Related Issues
Under this, a GST Seva Kendra helps taxpayers in solving technical issues faced by them in respect of GSTN/DG Web platforms. This is done by working in close coordination with concerned authorities.
Orders, Notifications, Forms
Although, all the aspects of GST implementation are managed with the help of proper information and technology, the GST Seva Kendras are expected to provide forms, notifications and orders free of cost to the taxpayers. This is to help them to better understand the GST Law and compliance.
Under this, a GST Seva Kendra assists taxpayers with quick finalization of matters that remain pending with any branch of Commissionerate Headquarters. In addition to this, these Seva Kendras bring to the forefront issues that relate to GST Commissionerate to the notice of the Zonal GST Officer so that such issues can be solved.
Finally, they also coordinate with State GST Officers to solve challenges faced by taxpayers in meeting the GST Compliance.
Awareness With Regards To GST
One of the services of the GST Seva Kendra is to spread awareness in respect of GST Law, its processes and the necessary compliance on the part of the taxpayers.
This is done by holding workshops, seminars, outreach programs in close coordination with the State GST authorities.