Author: Jitendra Sharma

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How To Obtain An ISI Certification (Bureau of Indian Standards)

Posted on by Jitendra Sharma
How To Obtain An ISI Certification (Bureau of Indian Standards) 1

ISI certification is granted to corporations and products by the BIS (Bureau of Indian Standards), which is the standardization authority of India. ISI Certification ensures that the products that are delivered to the customers are safe are in adherence with all the quality and safety standards set by them.

ISI mark or the Indian Standard Institute, which is known as BIS, is a standard body in India that checks the quality and the efficiency of different products in India and hence keeps in check if the company is following the laid out standards given by the Institute. Now there is a very common misconception amongst the general public that ISI Certification and ISO Certification are one and the same thing. However, this is not at all true, even though both certifications work on laying out different standards and aim for one thing that is high-quality products and services to be given out they are still very much different.

Whereas  ISO Certification is provided to a company and the way it works, the internal working system (in accordance with the International Standards laid out by the ISO), ISI Certification is given out to products also, more commonly known as ISI mark.

The objectives of ISI Certification in India are as follows:

  • Ensuring delivery of high-quality products to customers;
  • Reducing wastage of resources and thereby minimising the production costs;
  • Mitigating product rejections;
  • Enhancing customer satisfaction and increasing the goodwill of the business;
  • Providing better growth prospects to the business;
  • Guaranteeing the quality and safety of products.
ISI Certification

Who grants ISI Certification in India?

The National Standard Body, i.e., BIS (Bureau of Indian Standards), has the autonomy to grant ISI certificates or mark in India. Further, once an application for the ISI Certificate is received, the BIS officer starts a preliminary examination and verification of the factory premise. The same is done to ensure that the product not only complies with the Indian Standards but is also safe to use and is not hazardous to the health of citizens in any form.

The following are the benefits of an ISI Marked Product:

  • An ISI marked products certifies its quality to its customers;
  • An ISI marked product reduces the business’s losses as well as product rejection;
  • An ISI marked product guarantees both better performance and longer shelf life.

Which products require Mandatory ISI Certification?

At present, the Indian Government has implemented numerous changes to the manufacturing and trading sector. These changes include specifying higher standards by the BIS (Bureau of Indian Standards) which must comply with by every manufacturer who wants to sell their product in the market. The following products require compulsory ISI Certification:

  • Household Electrical Appliances
  • Food Related Items
  • Cement
  • Medical Equipment
  • Oil Pressure Stoves and Cylinders
  • Automobile Components
  • Electrical Transformers
  • Steel Products
  • Milk Powder
  • Kitchen Appliance
  • Iron
  • LPG

The key pointers to consider about ISI Mark certification in India are as follows:

  • Details of the ISI mark certification must be specified by the seller on every invoice.
  • Anyone can file a complaint to BIS if the product is not of good quality.
  • All the manufacturers are regularly monitored by the BIS.
  • The BIS Officer requires three months’ time to investigate a complaint filed against a manufacturer.

What are the Documents required for obtaining ISI Certification?

The documents required for obtaining an ISI Certification are listed below:

  • Registered address of the manufacturing unit; Plant
  • A copy of the Certification of Registrations;(COI, in case of company, pan card in case of propriertor, Partnership deed in case of partnership )
  • A copy of the Test Report by a BSI (Bureau Standards of India) authorized internal laboratory;
  • Details of all the equipment used for testing;
  • Packaging details like the size of the product, storage facility, quantity, etc.;
  • Flow chart followed in the process of manufacturing;
  • Proof of Indian Residency;
  • A copy of the Trademark Registration;
  • The disposing technique of the inferior product;
  • All the details regarding the quality control staff like Name, Experience, Designation, and Qualification;
  • Layout Plan of the Factory;
  • Particulars about the raw material being used;
  • All the details regarding machinery installed;
  • A copy of Certificate from the Regulatory Authority;
  • Product drawing;
  • A copy of the Company’s bank statement;
  • Utility bills like electricity bills, water, tax receipt.

Validity Of Certificate

The issued ISI Certificate is valid for a time span of one year and the same is qualified to get renewed after the expiry.

How to apply for the Renewal of ISI Certification?

An ISI Mark Certification is valid for one year. However, the same can be renewed further by filing an application for the renewal and paying the renewal fees prescribed.

What is the Penalty for misusing an ISI mark?

If a manufacturer/ producer of any goods counterfeits or imitates a registered mark, the manufacturer will be subjected to a penalty of Rs 50000 and imprisonment for up to one year.

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New Norms For Direct Selling Companies In India

Posted on by Jitendra Sharma

To regulate the working of Direct Selling Companies the Union government has notified Consumer Protection Rules & asked direct selling companies to comply with them

  • It’ll be applicable to all goods, services bought or sold through direct selling as per new norms
  • All direct selling companies, sellers are prohibited from promoting pyramid schemes under new norms

The Union government has notified the Consumer Protection Rules, 2021, and asked the direct selling companies to comply with these rules within 90 days.

According to the new rules of the Ministry of Consumer Affairs, Food and Public Distribution, it will be applicable to all goods and services bought or sold through direct selling, all direct selling companies offering goods and services to consumers in India, including a direct selling entity, which is not established in India, but offers goods or services to consumers.

Under the new norms, all the direct selling companies and sellers are prohibited from promoting a pyramid scheme or enrolling any person in such scheme or participating in such arrangement in any manner whatsoever in the garb of doing direct selling business or participating in money circulation scheme in the garb of doing direct selling business.

The new rules direct the state governments to set up a mechanism to monitor and supervise the activities of direct sellers and direct selling entities while it makes a mandatory obligation for direct selling entities such as incorporation under the Companies Act, 2013, or if a partnership firm is registered under the Partnership Act, 1932, or if a limited liability partnership is registered under the Limited Liability Partnership Act, 2008.

The entities have a minimum one physical location as its registered office within India

It is also now mandatory to have a minimum of one physical location as its registered office within India and the companies to make a self-declaration that a direct selling entity has complied with the provisions of the direct selling rules.

Government notifies consumer protection rules, direct selling firms, latest national news updates, C

The entities must have a prior written contract with its direct sellers in order to authorise them to sell :

  • The entities must have a prior written contract with its direct sellers in order to authorise them to sell or offer to sell its goods or services, and the terms of such agreement will be just, fair and equitable, ensure that all its direct sellers have verified identities and physical addresses, issue identity cards and documents only to such direct sellers and also be liable for the grievances arising out of the sale of goods or services by its direct sellers.

Every direct selling entity must establish a mechanism for filing of complaints by consumers :

  • Every direct selling entity must establish a mechanism for filing of complaints by consumers through its offices or branches or direct sellers, either in person or through post, telephone, e-mail or website whereas all direct selling entities must maintain a record of all its direct sellers, including their identity proof, address proof, e-mail and other such information.

Every direct selling entity provides information regarding any direct seller on the request in writing made by a consumer after the purchase :

  • Every direct selling entity on the request in writing made by a consumer after the purchase of any goods or services, provide him with the information regarding any direct seller from whom such consumer has made a purchase, and such information must include the name, address, e-mail, contact number and any other information which is necessary for making communication with such direct seller for effective dispute resolution.

Advertisements consistent with the actual characteristics:

  • The new rules also specified that every direct selling entity must ensure that the advertisements for marketing of goods or services are consistent with the actual characteristics, access and usage conditions of such goods or services while no direct selling entity should directly or indirectly, falsely represent itself as a consumer and post reviews about its goods or services or misrepresent the quality or features of any of its goods or services.

Direct selling entity must maintain a record of all direct sellers :

  • Every direct selling entity must maintain a record of relevant information allowing for the identification of all direct sellers who have been delisted by the direct selling entity and such list must be publicly shared on its website and all direct selling entity must become a partner in the convergence process of the national consumer helpline of the Central government, the new norms added.

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APEDA Registration(Agricultural & Processed Food Products Export Development Authority )

Posted on by Jitendra Sharma

The Agricultural and Processed Food Products Export Development Authority (APEDA) was established by the Government of India under the Agricultural and Processed Food Products Export Development Authority Act passed by the Parliament in December 1985.

APEDA or Agricultural & Processed Food Products Export Development Authority is a government organization, established in 1985 through an act for the development and promotion of export for the scheduled products. The scheduled products are the one that are mentioned under the APEDA act and the exporters of these products are required to be registered under APEDA. This organization is liable to provide financial assistance, information and guidelines for the development of scheduled products.

APEDA registration is necessary as it is responsible for export promotion and development of scheduled products such as Vegetables, Fruits, Poultry products, Meat, dairy products, biscuits, confectionery, bakery products, jaggery, honey, and sugar products, chocolates, cocoa products, floriculture products, pickles, papads, and chutneys, etc.

Objectives of APEDA Authorities

In accordance with the Agricultural and Processed Food Products Export Development Authority Act, 1985, (2 of 1986) the following functions have been assigned to the Authority.

  • Development of industries relating to the scheduled products for export by way of providing financial assistance or otherwise for undertaking surveys and feasibility studies, participation in enquiry capital through joint ventures and other reliefs and subsidy schemes;
  • Registration of persons as exporters of the scheduled products on payment of such fees as may be prescribed;
  • Fixing of standards and specifications for the scheduled products for the purpose of exports;
  • Carrying out inspection of meat and meat products in slaughter houses, processing plants, storage premises, conveyances or other places where such products are kept or handled for the purpose of ensuring the quality of such products;
  • Improving of packaging of the Scheduled products;
  • Improving of marketing of the Scheduled products outside India;
  • Promotion of export oriented production and development of the Scheduled products;
  • Collection of statistics from the owners of factories or establishments engaged in the production, processing, packaging, marketing or export of the scheduled products or from such other persons as may be prescribed on any matter relating to the scheduled products and publication of the statistics so collected or of any portions thereof or extracts there from;
  • Training in various aspects of the industries connected with the scheduled products;
  • Such other matters as may be prescribed.

Products Included(APEDA is mandated with the responsibility of export promotion and development of the following scheduled products:)

  • Fruits, Vegetables and their Products.
  • Meat and Meat Products.
  • Poultry and Poultry Products.
  • Dairy Products.
  • Confectionery, Biscuits and Bakery Products.
  • Honey, Jaggery and Sugar Products.
  • Cocoa and its products, chocolates of all kinds.
  • Alcoholic and Non-Alcoholic Beverages.
  • Cereal and Cereal Products.
  • Groundnuts, Peanuts and Walnuts.
  • Pickles, Papads and Chutneys.
  • Guar Gum.
  • Floriculture and Floriculture Products.
  • Herbal and Medicinal Plants.

Basmati Rice has been included in the Second Schedule of APEDA Act.

In addition to this, APEDA has been entrusted with the responsibility of monitoring the import of sugar as well.

APEDA also functions as the Secretariat to the National Accreditation Board (NAB) for implementation of accreditation of the Certification Bodies under National Programme for Organic Production (NPOP) for organic exports. “Organic Products” for export are to be certified only if Produced, Processed and Packed as per the standards laid down in the document – “National Programme for Organic Production (NPOP).”

APEDA’S PRESENCE

APEDA has marked its presence in almost all agro potential states of India and has been providing services to agri-export community through its head office, 12 Regional offices.

HEAD OFFICE

New Delhi

REGIONAL OFFICES

  • Mumbai
  • Kolkata
  • Bangalore
  • Hyderabad and
  • Guwahati
  • Chennai
  • Kochi
  • Chandigarh
  • Ahmedabad
  • UT of Jammu & Kashmir
  • Varanasi
  • Bhopal

Documents required for the registration procedure

  • An application form duly signed
  • Import-Export code issued by D.G.F.T
  • Duly signed Bank certificate
  • Latest two months Bank account statement
  • Canceled cheque

Benefits of APEDA

  • If you wish to export the scheduled products, APEDA registration is necessary.
  • In addition to this, the exporters will get various financial assistance through the schemes formulated by APEDA.
  • It provides other services such as advertisement, packaging development, database up-gradation, surveys, etc. and hence it helps the exporters in brand publicity.
  • APEDA provides guidelines to exporters about the different products and countries to consider exporting in the future.
  • There are multiple training programs organized by the APEDA for various schedules products. It would, therefore, help improve their business.
  • Registered members can participate in training programs organized by APEDA for various scheduled products and thereby improve their business.

Certification Agencies:-

PRODUCTSCERTIFICATION AGENCIES
Floriculture and seedsDept. of Horticulture/DIC/SIA/FSSAI
Fruits & VegetablesDept. Of Agriculture/Horticulture/DIC/SIA/FSSAI
Groundnut/Pulses/Guar gumDIC/SIA/FSSAI/Udyog Aadhaar Memorandum issued by Ministry of MSME
Processed Fruits & Vegetables/ Processed Food Products/Meat products/Cereals preparation/ Misc. PreparationFSSAI
Dairy/Poultry/HoneyFSSAI/EIC/EIA
Alcoholic BeveragesDept. of Excise Commissioner Cereals DIC / SIA / FSSAI / Udyog Aadhaar Memorandum
CerealsDIC/ SIA/ FSSAI/ Udyog Aadhaar Memorandum issued by the Ministry of MSME
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GST Registration Cancellation: How to Surrender your GSTIN?

Posted on by Jitendra Sharma

How to cancel GST registration?

Cancellation of registration under GST Why & How?

How can I file for the cancellation of GST registration?

How to Surrender your GSTIN

How to cancel GST registration?

GST registration can be canceled by the registered person or by the GST officer, or by the registered person’s legal heirs in case of death of the person under GST. GST registration cancellation means that the person will not be registered under GST anymore, and he will not have to pay or collect GST.

GST registration can be canceled by a GST officer or voluntarily by the person registered under GST. The taxpayer will not pay GST anymore if he cancels the GST registration.

If an individual is still carrying out business after surrendering the GST registration, it will be an offense under GST, and heavy penalties are applicable. There will be no requirement to furnish any GST return.

Who can cancel the GST registration?

A GST registration can be canceled by an officer, if:

  • The registered person under GST does not conduct any business from the declared place of business or
  • Issues invoice or bill without supply of goods or services violating the GST ACT or GST rules.
  • If the person having GST registration has not filed GST returns for 6 months

Before the cancellation of registration, the Officer would issue a notice to the taxpayer whose GST registration is liable to be canceled, requiring show cause within 7 working days from the date of service of such notice.

The registered person can reply to the show cause notice within the prescribed time, or the GST registration can stand canceled.

Voluntary cancellation by the registered person

GST registration cancellation can be initiated by the person registered under GST under Section 29 of the CGST Act under the following circumstances:

  • Discontinuance or closure of a business
  • Transfer of business, amalgamation, merger, de-merger, lease, or other pertinent reasons.
  • Change in the constitution of business, which results in a change of PAN.
  • Turnover reduces below the threshold limit of GST registration.
  • Death of the sole proprietor
  • Any other reason, the likes of which must be proved in the application.

The taxpayer for canceling GST registration must apply through FORM GST REG 16. The legal heirs of the deceased taxpayers will also follow the same procedure as follows:

Application for cancellation should be made in FORM GST REG 16.

The following details must be included in FORM GST REG 16

  • Details of inputs, semi-finished, finished goods held in stock on which cancellation is applied.
  • Liability thereon
  • Payment Details
  • The Officer has to issue an order cancellation in the Form GST REG-19 within 30 days from the date the application is made. The cancellation will be effective from a date determined by the Officer, and he will notify the taxable individual.
  • Cancellation by a registered individual- Form GST REG 16
  • Issue a showcase notice for cancellation – Form GST REG 17
  • Reply to show cause notice – Form GST REG 18
  • Application for revoking the cancellation – Form GST REG 21
  • Ordering revoking the cancellation – Form GST REG 22.

Before applying for GST registration cancellation, the taxpayer is required to file all the GST returns. If non-compliance concerning GSTR-3B return or GSTR-1 or GST annual return, the overdue must be filed before initiating the GST cancellation process.

The application for GST cancellation should be made in Form GST REG-16 on the common GST portal. In the GST cancellation application, the following information must be provided.

  • Contact address, which includes the mobile number and e-mail address. Reason for cancellation.
  • The desired date of cancellation.
  • Particulars of the value and the tax payable on the stock of inputs, the inputs available in semi-finished goods, inputs available in finished goods, the stock of capital goods/plant and machinery.
  • Particulars of registration of the entity wherein the existing unit has been merged, amalgamated, or transferred.
  • Particulars of the latest GST return filed by the taxpayer along with the ARN of the particular return.

Before applying for GST cancellation, the applicant must pay all the overdue GST liability. In addition to this, the input tax contained in the stock of inputs, semi-finished goods, finished goods, and capital goods or the output tax liability of such goods, whichever is higher, must be remitted by the taxpayer.

The input tax credit on the existing stock must be paid back, as the taxpayer will not be eligible to claim ITC on cancellation of GST registration.

The final GST payment can be made through GST electronic credit or cash ledger. The final payment can also be made during the submission of the filing of the final GSTR-10 return.

Why does the GST registration cancellation application get rejected?

After submitting the GST cancellation application, the application can be approved, and the registration would stand canceled on the date mentioned in the order.

In some instances, the concerned Officer may decide to reject the application if :

  • The submitted application is incomplete.
  • In the transfer, merger, or amalgamation of business, the new entity has not registered with the tax authority before applying.
  • In such circumstances, the concerned Officer provides an intimation in writing to the applicant regarding the discrepancy’s nature.
  • The applicant is required to respond to the same within seven days of the date of receipt of the letter. If the applicant fails to do the same, he may reject the application after providing him/her with an opportunity to be heard.
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Recruiting Agent Registration

Posted on by Jitendra Sharma

Recruiting Agent as an Entity

Recruiting Agent(RA) is an entity offering to provide, employment in any country or place outside India on behalf of the Employer. It is required that prospective applicants get themselves registered with the Overseas Employment Division of MEA. Once registration is approved by MEA the applicants are eligible to offer employment to Indian citizens through eMigrate.

To get registered as RA the applicants need to fill ‘Recruiting Agent Registration Form’. This form capture applicant’s basic details with respect to Administrative Details, Registrars of Companies(ROC) details, office details, Address of Jurisdiction Police Office, Financial details, Company turnover over the last five years.

The applicant is required to upload the following documents :

Mandatory document for all applicants (Proprietorship, Partnership, Company)

Common to all :

Attestation Mandatory (from central or state Government gazetted officer) :

  1. Photograph of the Managing Director(MD)/Managing Partner(MP)/Proprietor.
  2. Copy of PAN Card of Agency/Proprietor, MD/MP/Directors/Partners.
  3. Copy of the Education Certificate of MD/ Mg. Part/Proprietor.
  4. Copy of the Education Certificate of MD/ Mg. Part/Proprietor.
  5. Copy of RC under Shop and Establishment Act.

Attestation Optional :

  1. Assets and liabilities Statement of MD/MP/Propriet or for last 3 years assessed by certified CA with membership number and address.
  2. Specimen signature of MD/Mg. Part/Proprietor duly attested by a Gazette officer.
  3. Blue Print of the layout plan of the office Duly signed and stamped by the government approved architect with registration and membership number.
  4. Valuation Report of Assets in office premise by a registered Valuer with registration number and membership number.
  5. Copy of Latest Land line Telephone Bill in the name of Agency.
  6. Trade Testing Certificate along with Photograph.
  7. Duly Notarized Affidavit that agency has not been involved in any recruitment business before.

In case of company :

  1. Resolution (Acknowledged by ROC) passed to authorize one of the director to act as MD and to sign papers on behalf of the company.
  2. A copy of Memorandum of Association.
  3. A Copy of Articles of Association.
  4. A copy of the Certificate of registering the company.

In case of Partnership :

  1. Attested Copy of Partnership Deed.
  2. True Extracts from the registrar of firms in support of registration of the partnership deed.
  3. Resolution passed to authorize one of the partner to act as Mg. Part and to sign papers on behalf of the firm.

Conditional Mandatory document :

In case of partnership, company and if Balance sheet available selection is ‘Yes’:

  1. A copy of the balance sheet as at the close of the previous financial year.

If ‘Income Tax return not available for Company/Firm/ Proprietor/MD/ MG. Part/ Partners/ Directors’ selection is ‘yes’:

  1. Income tax return of Company/Firm/Proprietor, MD/Mg. Part, all directors/partners for last 3 years.

If the ownership of office is Leased/Rented :

  1. Registered and Notarised Lease/Rent agreement.
  2. Latest Lease/Rent Receipt.
  3. NOC from owner of office (if office is leased/ rented) on duly notarized affidavit.

If the office is owned :

  1. Ownership Deed/Proof of office premise.

In case UID is provided :

  1. Attested copy of Aadhar Card of Proprietor/ MD/Mg. Part,Directors/Partners

RA Registration Fee

For unlimited capacity:

RA can make a payment of Rs. 25000/- only through Payment -> RA Registration fee.

For the capacity of 100 recruitment:

RA can make a payment of Rs. 10000/- only through Payment -> RA Registration fee.

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Electrical Contractor Licence In Rajasthan

Posted on by Jitendra Sharma

Electrical Contractor Licence is mandatorily required to obtain before applying for any Tender in Rajasthan for Contractor work. Every person who is planning to apply for tender of Electrical government works must obtain the Electrical contractor’s license with PWD And Electrical Inspector.

Minimum Requirements for applying for Electrical Contractor Licence :

A contractor must have a Firm Registered, a Firm can be a proprietorship firm, company, partnership, or LLP ( you can choose any type of business entity) ( For Firm Registration with Fastlegal call 9782280098 or email: mail@fastlegal.in )

Obtain GST Registration for Electrical Contractor Licence :

Your Firm must have GST Registration ( for GST Registration call 9782280098 or email: mail@fastlegal.in) 

Classes of Electrical Works Contractors

  • E- xyI
  • E- xyII
  • E- xyIII
  • E-xyVI
Contractor Class AIndividual or legal entity either partnership or proprietorship firm or private or public limited company having at least 3 years of experience as “B” or “C” class contractor. he shall have successfully executed a minimum of 10 numbers of HT installation (Across India) OR Individual or the owner of the firm or all partner(s) of the firm who is /are Engineers(s) having 5 years of experience in electrical operation and maintenance field (Across India) OR Individual or a firm who ( or which) is already having a license issued by the competent authority of any other state and having experience of at least three years in electrical works of above 33 KV Voltage level with successful execution 10 numbers of HT installation (Across India)
Contractor Class BAny individual or legal entity or legal entity either partnership or proprietorship firm or private or public limited firm or company or contractor having a license issued by the competent authority of any other state.
Contractor Class CFor the person (s) who is /are unemployed engineer holding degree or diploma in electrical engineering or is class “A” supervisor (Applicable for domicile or Rajasthan only)
Contractor Class DFor the person(s) holding a certificate or permit for supervisor or wireman issued by the office of the Chief/senior electrical inspector (HOD)
Electrical Contractor Licence

Electrical Sub Class Of Contractors for Electrical Contractor Licence:

  • EWSD-I
  • AC-I
  • LE-I
  • FF-I
  • ER-I
WiremanCandidates who have passed two years ITI or National Apprenticeship Certificate recognized by the Government. OR Candidate having a permit to work as Wireman issued by the competent authority of other states.
Supervisor Class A(For any voltage level)Candidates who have B.E. or B.Tech in Electrical Engineering Or Candidates who have valid experience as B Class supervisors for at least five years.
Supervisor Class B(Voltage up to 33 kV and below)Candidates who have a diploma in Electrical Engineering OR (a) candidate who has a wireman permit issued by Electrical Inspectorate of Rajasthan; and (b) at least ten years of valid practical electrical works experience in the State of Rajasthan as electrician/ wireman certified by electrical contractor of Class A/ B/ C or by the head of the office/ section in charge of any State/ Central Government/ Board/ Corporation/ private sector establishment/ installations OR Supervisor having a certificate of competency and permit to work as supervisor issued by the competent authority of other states.
Supervisor Mines(A) A Degree holder in Electrical Engineering with one year practical experience in mining installation after obtaining a degree (B) A Diploma holder in Electrical Engineering with two years practical experience in mining installation after obtaining the diploma (B) A Valid wireman permit holder with a minimum working experience of 15 years out of which 5-year practical experience.
Charted Safety Electrical Engineer(A) The applicant should have a degree in Bachelor of Engineering or Bachelor of Technology in Electrical Engineering (B) At least five years or experience operation and maintenance of the electrical installation

Information and Documents required for Electrical Contractor Licence

  • Contractors basic details
  • Business name
  • BRN No. (If Available)
  • Firm And Bank Details
  • Solvency Certificate (Issued by Bank, Local Tehsil, ADM )
  • Infrastructure Details
  • Work Experience
  • Machine Details
  • Employee Detail
  • Litigation Details (Court Cases If Any)
  • Relative Details ( Details Of Relative Who Works In Same Department )
  • Scanned Copies of Documents Required:
    • Self Photo(Scanned Passport Size)
    • Self Signature
    • Contractor’s PAN Card
    • Contractor’s Aadhaar Card
    • Address Verification of Firm/Company’s by police station/post/Councilor/Sarpanch (Verification must be attested)
    • Scanned copy of GST Registration
  • Affidavit of a close relative of Proprietor/All partners/Directors.
  • Two Certificates of work completed satisfactorily in last 3 years with work order and documents of T.D.S. deduction (26 A.S.) (amount in lacs).
  • List of machinery, plant, and documents of ownership and list of working staff on the stamp of Rs. 50 / – (rent nomination of machinery on the stamp of Rs. 500 /with Ownership documents).
  • Attested report(3B report) of latest GST return.
  • Affidavit regarding Sales Tax on the stamp of Rs. 50/- and undertaking released by C.A.
  • Bank Confidential Report

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How to file GST Returns in India

Posted on by Jitendra Sharma
Every registered taxable person has to furnish outward supply details in Form GSTR-1 (GST Returns-1) by the 10th of the subsequent month. On the 11th, the visibility of inward supplies is made available to the recipient in the auto-populated GSTR-2A. The period from 11th to 15th will allow for any corrections (additions, modifications and deletion) in Form GSTR-2A and submission in Form GSTR-2 by 15th of the subsequent month.The corrections (addition, modification and deletion) by the recipient in Form GSTR-2 will be made available to supplier in Form GSTR-1A. The supplier has to accept or reject the adjustments made by the recipient. The Form GSTR-1 will be amended according to the extent of correction accepted by supplier.

On 20th, the auto-populated return GSTR-3 will be available for submission along with the payment. After the due date of filing the monthly return Form GSTR-3, the inward supplies will be matched with the outward supplies furnished by supplier, and then the final acceptance of input tax credit will be communicated in Form GST MIS-1.

Also, the mismatch input tax credit on account of excess claims or duplication claims will be communicated in Form GST MIS-1. Discrepancies not ratified will be added as output tax liability along with interest. However, within the prescribed time, if it is ratified, the recipient will be eligible to reduce this output tax liability.

Format Of Various GST Forms:-

Types of GST Returns to be filed by normal taxpayers

GSTR-1

The taxpayer records all his outward supplies of goods and services in details in this form. This has to be mandatorily done by the 10th of the next month. This will form the basis of all future flow and match for credit reconciliations. GSTR-1 is a detailed form containing 13 different heads. The critical headings are:

  • GSTIN of the Taxable Person – Auto populated result
  • Name – Auto populated result
  • Gross Turnover in Last Financial Year – This has to be filed only once. From next year onwards, this field will be auto populated
  • The Period for which the return is being filed – Month & Year shall be available as a drop down for selection
  • Taxable outward supplies – Here, IGST shall be filled only in the case of inter-state movement whereas CGST and SGST shall be filled in case of intra-state movement. Moreover, details of any exempted sales or sale at nil rate of tax shall also be mentioned here
  • Outward Supplies to end customer, where the value exceeds Rs. 2.5 lakhs – Other than mentioned, all such supplies are optional in nature
  • Any other supplies not covered in above 2 sections
  • Debit Notes or Credit Notes Details
  • Amendments to the details of any outward supplies of previous periods – This does not covers any changes by way of debit/credit notes
  • Exempted, Nil-Rated and Non-GST Supplies – This is a Non-GST section. When the details of exempted sales or nil-rated sales have already been mentioned anywhere above, then only Non-GST shall be filled up here
  • Export Sales
  • Tax Liability arising out of advance receipts
  • Tax Paid.

GSTR-2A

It is available on the 11th of the next month for the recipients to see and validate the information therein. Recipients have time between 11th – 15th of the next month to change any information, delete or add, based on their books of accounts.

GSTR-2

This form is the culmination of all inward supplies of goods and services as approved by the recipient of the services. The due date is 15th of the next month. It is auto-populated with the details of GSTR-2A. GSTR-2 shall include the following heads:

  • GSTIN of the Taxable Person – Auto populated result
  • Name – Auto populated result
  • The Period for which the return is being filed – Month & Year shall be available as a drop down for selection
  • Details of all inward supplies – Auto populated with the details of GSTR-1. The taxable person can make any further addition or changes to the invoice here
  • Changes to the inward supplies made for any previous period
  • Import of Goods – Imports are treated as Inter-state supply and IGST shall be applicable on the same
  • Import of Goods in earlier periods
  • Services received from a person outside India (Import of Services)
  • Import of Services in earlier periods
  • Debit notes or Credit notes Details
  • Amendments made to Debit or Credit notes of previous periods
  • Inward supplies emanating from Unregistered persons
  • Credits received from an Input Service Distributor – Auto populated from details of GSTR-6
  • TDS credit from specified persons – Auto populated from details of GSTR-7
  • TCS credit from E-Commerce operators – Auto populated from details of GSTR-8
  • Input Tax Credit remaining to be taken against an invoice, from which initially a partial invoice was taken
  • Reverse Charge tax liability
  • Amendment to such reverse charge tax liability
  • Tax Paid
  • Input Tax Credit Reversals – A dropdown containing reasons for such reversals shall be made available
  • Amendments to such Input Tax Credit Reversals

GSTR-1A

The form shall be auto-populated after filing of GSTR-2 on the 15th of the next month, having all the correct or changed information. The supplier shall have the choice to accept or reject the changes made by the recipient. Following such acceptance, the GSTR-1 shall be revised to such extent.

GSTR-3

This form is auto prepared by 20th of the next month. It will have the details of all outward as well as inward supplies of goods and services as furnished in GSTR-1 and GSTR-2. After considering both the details, GSTN will determine your input tax credit availability or the amount of tax payable.

It will have the following details:

  • GSTIN of the Taxable Person – Auto populated result
  • Name – Auto populated result
  • Address of the person – Auto populated result
  • The Period for which the return is being filed – Month & Year shall be available as a drop down for selection
  • Total turnover
  1. Export Turnover
  2. Taxable Turnover
  3. Non-GST Turnover
  4. Nil Rated or Exempted Turnover
  5. Total Turnover (Sum of 1-4)
  • Details of outward supplies
  1. Inter-state supply to end customers
  2. Intra-state supply to end customers
  3. Inter-state supply to registered persons
  4. Intra-state supply to registered persons
  5. Exports
  6. Amendments to Sales Invoices, Debit Notes and Credit Notes
  7. Tax liability on such outward supplies
  • Details of inward supplies
  1. Inter-State received
  2. Intra-State received
  3. Imports
  4. Amendments to Purchase invoices, Debit Notes and Credit Notes
  5. Tax liability on such inward supplies
  6. Reversals of Input Tax Credit
  • Total tax liability for the period
  • TDS received for the period
  • TCS received for the period
  • ITC for the period

Apart from the above details, a Part B has to be filed containing the details of,

  • Any taxes, interests, penalties or fees paid during the period
  • Any refunds claimed during the period w.r.t. cash ledger

GSTR-9

This is the annual return, which the taxpayer has to file by 31st December of the coming financial year. It is nothing but the accumulation of all 12 monthly GSTR-3 of the taxpayer. It would also include the amount of tax paid during the year, including details of exports or imports.

Apart from the above forms, the Government shall serve those taxpayers who fail to furnish the returns on time, notice in Form GSTR-3A.

After the GSTR-3 is fully accepted for the month, then final input tax credit shall be communicated through form GST ITC-1. The details of ITC-1 has to be confirmed in due time to get the credit for that month. If the same is not done in due time, then it will disallow the credit for the month and will be computed as a tax liability for the month instead.

Returns to be filed by Composition Tax Payers

GSTR-4A

Similar to the GSTR-2A above, GSTR-4A is generated quarterly for composition scheme taxpayers. It has the details of the inward supplies as reported by suppliers in GSTR-1.

GSTR-4

With the auto-populated details of GSTR-4A, the taxpayer can furnish all his outward supplies here. The due date is 18th of the following month and has to be filed quarterly. It also contains the details of tax payable and payment of tax.

GSTR-9A

This is the annual return for all composition tax payers. It has to filed by 31st December of the coming financial year and includes all the quarterly returns filed by the composition tax payer.

Returns to be filed by Foreign Non-Resident Taxpayer

GSTR-5

This is a detailed form containing the particulars of outward supplies, imports, tax paid, input tax availed and remaining stock. This has to be filed monthly within 20th of the next month or if the registration is given up, then within 7 days of such surrender or expiry of registration.

Returns to be filed by an Input Service Distributor

GSTR-6A

This form will be generated by 11th of next month after the suppliers have filed their GSTR-1 on 10th of the next month. It will be auto-populated with the details of inward supplier made to them. It has to be filed on a monthly basis by the ISD.

GSTR-6

Once the details are confirmed or corrected by the ISD, then GSTR-6 will be generated. It has to be filed by the ISD by 13th of the next month. This is also a monthly filing.

Returns to be filed by a Tax Deductor

GSTR-7

Details of the tax deductions made during the month has to be furnished here. The due date is 10th of the next month.

GSTR-7A

This is a TDS certificate, which is auto-generated upon filing the GSTR-7 by the tax Deductor. It will be available for the assessees to download and keep record of. It will contain details of the tax deducted and the total amount of payment made.

Return to be filed by an E-Commerce Portal

GSTR-8

This return shall contain all the supplies made by the E-Commerce seller and the amount of tax collected as well. It has to be filed by 10th of the next month.

For those assessees whose annual turnover exceeds INR 1 Crore, then a reconciliation statement in Form GSTR-9B has to be filed by 31st December of the next fiscal year. It has to be filed annually and is basically an audited annual accounts, duly certified by competent authority.

Where the assessee is a Government body or a United Nations Body, then a monthly Form GSTR-11 has to be filed by 28thof the next month. These bodies have a UIN (Unique Identification Number) and hence will be required to furnish the details of inward supplies.

Where a taxable person’s registration has been surrendered or cancelled, then a final return in Form GSTR-10 has to be filed within 3 months of such cancellation or registration. It will declare the input tax credit and capital goods held by the taxpayer, tax payable and paid at such time.

The Government has automated all the forms together by bringing the same details on a real time basis in front of the taxpayers. The step, which is of paramount importance, is Step No. 1, i.e. FORM GSTR-1. It will form the basis of all further activities.

Any shortcomings or short filings of information in the details provided by the suppliers can be rectified, changed or deleted by the recipients in ample period of time. It is a seamless process that matches all information together to get the final credit figures and tax payable, if any.

The payment challans are also a very crucial part of all the filing process. Without them, it is not possible to clear tax payments and dues in due course of time and also claim credit.

  1. PMT-1: An online tax liability register arising out of return or non-return related liabilities of the taxpayer.
  2. PMT-2: Credit balance online as in GSTN
  3. PMT-2A: Re-credit addition to the GSTN balance of a taxpayer
  4. PMT-3: Online cash ledger

Note: The above forms are maintained free of cost by the GSTN for each taxpayer. It can be accessed anytime through a User ID and Password, 24X7.

  1. PMT-4: Challan for payment of GST
  2. PMT-5: Payment register for unregistered taxpayers
  3. PMT-6: Application for claiming missing credit

Where it is found that there is an excess credit available in the account of a taxpayer, then the taxpayer has an option to claim refund of such excess credit within prescribed time. The refund application forms are different for the State and Central Governments.

There are 10 forms prescribed for the Central Government, out of which only 5 are applicable for the State application. The main form is RFD-01 where the application for refund is made.

GSTR 3B Return

In order to ease the burden on tax payers, tax authorities have introduced a simple return form called as GSTR 3B. This has to be used only for the december . Every registered tax payer (Except for composition scheme) needs to file a separate GSTR 3B for each GSTIN they have.

This is more like a self-declaration return and the tax payer is not required to provide invoice level information in this form. Only total values for each field have to be provided.

Due date for filing GSTR 3B return for July was 20th of the relavent month.

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GST Provisions Relating To Government

Posted on by Jitendra Sharma

Registration:

Liability for Registration in Government departments/  Local Authority-

  1. If a person makes supply of goods or services or both more than 20 lakh in a financial year then he is liable for registration under GST Act.
  2. Persons who are required to deduct tax at source (TDS) whether or not separately registered under GST Act are compulsorily  liable for registration under GST Act.

 

Information/ Documents required for registration under GST Act :

  1. Application in Form GST REG-01 in case mention at S.NO.-1 and in Form GST REG-07 in case mention at S.NO.-2.
  2. PAN/TAN as the case may be, E-mail, Mobile number
  3. Authority letter- an officer authorized in this behalf
  4. Digital signature of the authorized signatory
  5. Photograph of CEO/ person incharge / authorized signatory
  6. Proof of constitution
  7. Proof of principal place of business : electricity bill/ rent receipt or rent deed in case of rental premises
  8. Bank A/C NUMBER- copy of first page of bank a/c, cancelled cheque ( no bank a/c is required for Government department)
  9. Address of principle place of business with PIN code
  10. Details of DDO/ person responsible for deducting tax/collecting tax/ authorized signatory – name, fathers name, DOB, photo, mobile, e-mail, designation, PAN, Aadhar number, residential address etc

IN GST ACT DEFINITION OF A PERSON  INCLUDES  :`

  • Central Government or a State Government
  • A local authority
  • Any corporation established by or under any Central Act, State Act or Provincial Act or a Government company
  • A co-operative society registered under any law

DEFINITION OF A LOCAL AUTHORITY IN GST ACT :

  • A Panchayat
  • A Municipality
  • A Municipal committee , a Zila parisahd, a District board, any other authority entitled to, entitled by the Central Government or any State Government with the control of a municipal or local fund
  • A Cantonment Board
  • A Regional Council or a District Council constituted under the sixth schedule to the Constitution
  • A Development Board
  • A Regional Council constituted under article 371A of the Constitution

 

RETURN/ DEDUCTION OF TAX/PAYMENT OF TAX :

I n case of tax deduction at source-

  1. Deduct tax @ 1% from payment made to suppliers of notified goods/ services where total value of such supply under contract exceeds Rs. 2.5 lakh
  2. Tax need to deposit TDS before 10th of succeeding month in challan PMT-06 generated through portal . In case late payment of tax deducted the interest shall be liable @18% per annum.
  3. Certificate to be issued within 5 days of crediting the amount then a late fee Rs 100/ per day in RGST and Rs 100/ per day in CGST shall be leviable subject to maximum of 5000/ rupees.
  4. filling of Return within 10 days after each of such month then a late fee Rs 100/ per day in RGST and Rs 100/ per day in CGST shall be leviable.