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CENTRAL BOARD OF EXCISE & CUSTOMS

CENTRAL BOARD OF EXCISE & CUSTOMS. Annual Conference of Chief Commissioners & Director-Generals IT Infrastructure for GST- GSTN June 4 th , 2012. CENTRAL BOARD OF EXCISE & CUSTOMS. DIRECTORATE GENERAL OF SYSTEMS & DATA MANAGEMENT. www.cbec.gov.in. www.icegate.gov.in.

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CENTRAL BOARD OF EXCISE & CUSTOMS

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  1. CENTRAL BOARD OF EXCISE & CUSTOMS Annual Conference of Chief Commissioners & Director-Generals IT Infrastructure for GST- GSTN June 4th, 2012 CENTRAL BOARD OF EXCISE & CUSTOMS DIRECTORATE GENERAL OF SYSTEMS & DATA MANAGEMENT www.cbec.gov.in www.icegate.gov.in

  2. Goods & Services Tax Network:Overview and Developments so far ...

  3. GST Project - Features • IT for GST is a unique and complex initiative • Substantial impact on the structure & functions of Tax Administrations both at the Centre and States • Multiple Stakeholders and different stages of e-readiness of Tax Administrations

  4. GST Discussion Hierarchy Empowered Committee of State Finance Ministers Ministry of Finance Department of Revenue, CBEC, DoS GST Pilot Empowered Group on IT Infra. for GST Centre and States Joint Working Group To layout the roadmap for GST implementation NSDL Sub Working Group – I Business Process Sub Working Group – II Legal Sub Working Group – III IT States Other Stakeholders Centre

  5. Key considerations for GST Implementation • Tax Administration autonomy - Statutory functions to remain with the Centre and States • A Common Shared Infrastructure cross linking various tax systems • Migration Strategy and Implementation required for all States and Centre with PAN as the common identifier • Standardization & streamlining of Business Processes • Risk Management to drive Audit and Enforcement

  6. Chronology of Key Events

  7. Role of GSTN SPV

  8. GST Common Portal • Taxpayer files through a standardized Taxpayer Interface • Common GST Portal links the taxpayer with the varied systems of the tax authorities • Standardization and Automation of processes and documents • Facilitate common Registration, Return filing and Payment of taxes • Uniformity of Tax administration by way of standardized processes and formats GST Business Rules Engine Taxpayer Interface Standardized formats Common GST Portal Standardized formats Tax Administration System

  9. GST Pilot Project - Scope • Undertake ‘As-Is’ Study of current IT infrastructure across Tax Authorities • Development and Testing of systems for • Dealer Registration, Returns & Payment • Reconciliation of Returns with Bank payments • Correlating Input Tax Credit (ITC) claims • MISreports • Undertake migration of existing dealer master data of Centre and States/ UTs to PAN based formats for transition to GST • Prepare a Detailed Project Report (DPR) for implementation of GST Common Portal

  10. GST Pilot Project - Update • Interim reports of ‘As-Is’ and Gap Analysis for Centre and States/ UTs prepared • Registration, Returns and Payments functionality developed & under testing • Technical Solution Architecture for GST Common Portal being finalized • System Interface between GST Pilot Portal and ACES successfully tested with sample files • Workshop conducted for selected Central Excise Commissionerates

  11. GSTN SPV Not for Profit (Section 25) Company Non-Government Private Limited Company Strategic Control to remain with Government 10% Private Co. - 1 24.5% 10% Private Co. - 2 Central Govt. GSTN SPV 51% Non-government Equity* 49% Government Equity Private Co. - 3 10% State & UT Govts. Private Co. - 4 10% Private Co. - 5 24.5% • No single Private institution to hold more than 10% equity • One institution may hold maximum of 21% equity 11%

  12. Strategic Control Block Strategic Control Block A balanced/ judicious use of the strategic control powers of the Government essential for effective operations of and service delivery by GSTN SPV

  13. Board of Directors Chairman (Govt. Nominated) Directors - 2 States & MS, EC Directors from Central Government 14 Members Governing Board Directors from Private Equity stakeholders Independent Directors CEO

  14. Pre-GST Services offered by GSTN SPV Services related to building GST Eco-system Services related to Common Portal Subject to Policy Enablement Common Registration for States & Centre Interface Development Common Tax Payment Gateway Developing State Systems Tax Payer profiling utility Services on Demand Common Return submission Training and Knowledge Management Common CST Return and tracking of Interstate Trade Outreach – Research & Survey

  15. Impact of GST on CBEC - All India Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep NEXT • * Map not to scale and for representation purpose only

  16. Maharashtra Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  17. Delhi Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  18. Gujarat Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  19. Karnataka Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  20. Assam Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  21. Orissa Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  22. West Bengal Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  23. Tamil Nadu Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  24. Andhra Pradesh Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  25. Kerala Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  26. Bihar Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  27. Goa Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  28. Meghalaya Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  29. Himachal Pradesh Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  30. Uttar Pradesh Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  31. Chattisgarh Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  32. Madhya Pradesh Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  33. Puducherry Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  34. Daman & Diu Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  35. Dadar & Nagar Haveli Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  36. Manipur Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  37. Tripura Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  38. Sikkim Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  39. Uttrakhand Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  40. Haryana Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  41. Punjab Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  42. Chandigarh Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  43. Mizoram Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  44. Arunachal Pradesh Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  45. Jharkhand Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  46. Rajasthan Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  47. Nagaland Dealers regd. With Centre having structurally valid PAN Jammu &Kashmir Dealers regd. With State having structurally valid PAN Dealers regd. With State having invalid / no PAN HP Punjab Arunachal Pradesh Chandigargh Uttarakhand Delhi Sikkim Haryana Nagaland UP Assam Rajasthan Manipur BiH Mizoram WB MP JHD Gujarat Tripura • Dadra CHH Meghalaya Orissa • Daman & Diu Maharashtra Maharashtra AP • Goa • Andaman & Nicobar Island Karnataka TN Pondicherry Tamil Kerala Nadu Kerala • Lakshadweep PREVIOUS NEXT • * Map not to scale and for representation purpose only

  48. Recent Budgetary Changes vis-à-vis GST • EST Registration Form - Common Registration Form for Central Excise and Service Tax 1 EST Registration Form GST Registration Form* Up to 95% of common data fields present • EST Return Form – Common Return Form for Central Excise and Service Tax 2 EST Return Form GST Return Form* Variations in Level of granularity Input Tax Credit Matching * Based on Business Process deliberations until August 2011 at Sub-working Group – I

  49. Way Forward • Active association of Central Excise and Service Tax Commissionerates in the GST Pilot project • Alignment of EST Forms with GST Forms • Organizational changes to manage the expanded tax base • Introduce Risk management techniques for enhanced compliance • Use Taxpayer Profiling Utility for plugging tax evasion

  50. Thank You

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