Head Office
GST Council Secretariat
5th Floor, Tower II,
Jeevan Bharti Building, Janpath Road,
Connaught Place, New Delhi-110 001
Customer Service
Phone: 0120-4888999
Email: helpdesk@gst.gov.in
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Aboutย Goods and Services Tax (GST)
Goods and Services Tax (GST) is a single tax levied on sale, manufacture and supply of goods and services in India. The plan for GST first came through a committee that was set up in the year 2000. It was finally in 2017 that the bill was passed by the government. Previously, the taxes were levied in the form of VAT, Central Excise, Central Sales Tax and Service Tax. Under GST, there are three taxes that come into play. They consist of CGST, SGST and IGST. CGST is collected by the central govt on an intra-state sale, SGST is collected by the state govt and IGST is collected by central govt for inter-state sale. Prior to GST, the taxes collected in the form of VAT varied from state to state.
With the introduction of GST, collection of taxes becomes more organised. The indirect taxes that has been replaced include Central Excise Duty, Excise Duty, Cess, VAT, Central Sales Tax, Purchase Tax, Entertainment Tax and Taxes on advertisements. Under the new system, taxes will be levied under four basic rates – 5%, 12% 18% and 28%. There are certain items that come under 0% tax. They include farm products consumption items like milk, cereals and fruits. Some 50 luxury and sin products are taxed at 28%. They include luxury cars, ceramic tiles, motorcycles, washing machines, aerated water, state authorized lotteries, among others.
New businesses can register for GST on the GST portal. The GST dashboard allows for return filing, apply for refund and respond to notices. All businesses need to submit GSTR 1, GSTR 2 and GSTR 3 every month. GSTR 4 must be submitted every quarter and GSTR 9 is to be submitted on an annual basis. Taxes charged from clients can be paid using debit/credit card and net banking.
For new registration, you will need to supply bank account number with IFSC, PAN card, proof of business, photographs of partners, letter from authorised signatory and bank statement. Before completing the submission, you will need to attach your digital signature in the verification tab. Once registered, you can sign in to start filing the returns. You can also view the balance in electronic cash ledger, file grievance or apply for refund. There are tools available for uploading invoices, opt for composition scheme, view saved applications, track refunds and prepare GSTR, ITC or TRAN. There are a number of resources and manuals available on the website if you need help with registration or filing returns.ย For more information or queries on registration, payment, returns, digital signature, or others, reach the GST support.
