GST Enrollment can be done using the Provisional ID and password provided by the state VAT authorities.The process can be completed at www.gst.gov.in. Currently the process for migration to GST is stopped. The enrollment window will reopen at a later date for taxpayers who have not yet enrolled.
In case the enrollment process is not proceeding because of on linkage of PAN, please contact the State VAT authorities and the GST Helpline (0124-4688999) for a resolution.
The input claimed in VAT return would be carried forward under GST. However,as per your example, the differential between the 18% output rate and 12.5% input rate would have to be borne by the seller/trader. However,such a scenario may not arise as the tax rates under GST are not expected to widely differ from the existing tax rates.
The GST enrolment window will re-pen from 1-June-2017. Please use the Provisional ID ,password provided by the State VAT/Central Excise/Service tax authorities and complete the enrolment process on www.gst.gov.in
TDS would be applicable only on certain categories of taxpayers. In case of transactions between Snapdeal and Sellers or Sellers and Customers on Snapdeal , the provisions of TDS would apply only if notified by the government.
TCS provisions would apply to Snapdeal. It would mean that for every sale Snapdeal would collect a percentage as notified on the sale proceeds and deposit with the government. This amount would be credited to the Cash ledger of the seller and can be used for paying tax liabilities.
For details on TDS and TCS . Please refer to Sections 51 and 52 of the CGST Act.
On completion of the enrolment application , the status of your Provisional ID should change to "Migrated"which means that your details have been migrated to the GST portal. You would be alloted a GSTIN based on the successful verification of the details and documents filed during the enrollment process.
The credit note issuance under SD Plus model would be determined by the terms of agreement between Snapdeal and the Seller.
In case of purchases from an unregistered supplier, the recipient would need to pay tax on reverse charge basis on such purchases. The process of GST invoice issuance on B2C supplies would remain same.
No separate registrations would be required.The GST registration for state would be valid for all GST-related taxes.
Yes, but only in case of certain notified services. In such cases, tax shall be paid by the e-commerce operator if such services are supplied through it and all the provisions of the Act shall apply to such e-commerce operator as if he is the person liable to pay tax for the supply of such services.
No. Threshold exemption is not available to e-commerce operator who are required to pay tax on notified services provided through them.
Yes, every operator is required to furnish a statement, electronically, containing the details of outward supplies of goods or services effected through it, including the supplies of goods or services returned through it, and the amount collected by it as TCS during a month. It has to furnish this statement within ten days of the end of the month. The operator is also required to file an annual statement by 31st day of December following the end of the financial year in which the tax was collected.
The details of supplies and the amount collected during a calendar month, and furnished by every operator in his statement, will be matched with the corresponding details of outward supplies furnished by the concerned supplier in his valid return for the same calendar month or any preceding calendar month. Where the details of outward supply (on which the tax has been collected), as declared by the operator in his statement, do not match with the corresponding details declared by the supplier, the discrepancy shall be communicated to both the parties.
The value of such supply for which any discrepancy is communicated and which is not rectified by the supplier in his valid return (for the month in which discrepancy is communicated), shall be added to the output liability of the said supplier (for the calendar month succeeding the calendar month in which the discrepancy is communicated). The concerned supplier, in whose output tax liability any amount has been added, shall be liable to pay the tax payable for such supply along with interest on the amount so added from the date such tax was due, till the date of its payment.
Any authority not below the rank of Deputy Commissioner may issue a notice to the electronic operator to furnish specified details within a period of 15 working days from the date of service of such notice.