central board of excise & customs
DESCRIPTION
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. - PowerPoint PPT PresentationTRANSCRIPT
CENTRAL BOARD OF EXCISE & CUSTOMS
DIRECTORATE GENERAL OF SYSTEMS & DATA MANAGEMENTDIRECTORATE GENERAL OF SYSTEMS & DATA MANAGEMENT1
www.icegate.gov.in www.cbec.gov.in
Annual Conference
of Chief Commissioners & Director-Generals
IT Infrastructure for GST- GSTN
June 4th, 2012
CENTRAL BOARD OF EXCISE & CUSTOMS
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
GST Discussion Hierarchy
Empowered Committee of State Finance
Ministers
Ministry of Finance
Department of Revenue, CBEC, DoS
Joint Working GroupTo layout the roadmap for
GST implementation
Sub Working Group – I
Business Process
Sub Working Group – II
Legal
Sub Working Group – III
IT
Empowered
Group on IT
Infra. for
GST
Centre and States
NSDL States
Other Stakeholders
Centre
GST Pilot
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
Chronology of Key Events
Events DatesTAGUP constituted inter alia to give recommendations on IT for GST 26-Mar-2010
Empowered Group in IT Infrastructure for GST (EG) constituted 26-Jul-2010
TAGUP Report submitted 31-Jan-2011
1st to 7th EG Meeting - Recommendations on GSTN SPV finalized 2-Aug-2010 to 8-Aug-2011
In-principle approval to GSTN SPV Recommendations by FM 23-Jun-2011
In-principle approval to EG Recommendations on GSTN SPV by EC 19-Aug-2011
EG Recommendations on GSTN SPV endorsed by EC 14-Oct-2011
Final approval on GSTN SPV Recommendations by FM 1-Dec-2011
Cabinet Approval on formation of Special Purpose Vehicle (SPV) to be called Goods and Services Tax Network (GSTN) 12-Apr-2012
Role of GSTN SPV
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
Taxpayer InterfaceTaxpayer Interface
Common GST PortalCommon GST Portal
Tax Administration SystemTax Administration System
GST Business Rules Engine
GST Business Rules Engine
Standardized formats
Standardized formats
• 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• MIS reports
• 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
GST Pilot Project - Scope
• 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
GST Pilot Project - Update
GSTN SPV
Central Govt.
State & UT Govts.
Private Co. - 1
Private Co. - 5
Private Co. - 4
Private Co. - 2
Private Co. - 3
49%Government
Equity
51%Non-government
Equity*
Not for Profit (Section 25) CompanyNon-Government Private Limited
Company
24.5%
24.5%
11%
10%
10%
10%
10%
GSTN SPV
* No single Private institution to hold more than 10% equity
• One institution may hold maximum of 21% equity
Strategic Control to remain with Government
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
Strategic Control Block
Board of Directors
14 Members Governing Board
Chairman(Govt. Nominated)
CEO
Subject to Policy Enablement
Pre-GST Services offered by GSTN SPV
Services related to Common Portal
Services related to Common Portal
Common Registration for States & Centre
Common Registration for States & Centre
Common Tax Payment Gateway
Common Tax Payment Gateway
Tax Payer profiling utilityTax Payer profiling utility
Common Return submissionCommon Return submission
Common CST Return and tracking of Interstate Trade
Common CST Return and tracking of Interstate Trade
Services related to building GST Eco-system
Services related to building GST Eco-system
Training and Knowledge Management
Training and Knowledge Management
Interface DevelopmentInterface Development
Developing State SystemsDeveloping State Systems
Services on Demand Services on Demand
Outreach – Research & Survey
Outreach – Research & Survey
Impact of GST on CBEC - All India
Maharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
AP
Orissa
AssamNagaland
Manipur
Mizoram
Meghalaya
Tripura
Goa
Daman & Diu
Dadra
Lakshadweep
Delhi
Punjab
Haryana
Chandigargh
Andaman & Nicobar Island
NEXT* Map not to scale and for representation purpose only
Dealers regd. With Centre having structurally valid PAN
Dealers regd. With State having structurally valid PAN
Dealers regd. With State having invalid / no PAN
PREVIOUS
Maharashtra
* Map not to scale and for representation purpose only
Dealers regd. With Centre having structurally valid PAN
Dealers regd. With State having structurally valid PAN
Dealers regd. With State having invalid / no PANMaharashtra
Kerala
Tamil
Nadu
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HP
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Karnataka
Kerala
CHH
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PondicherryTN
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Orissa
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Tripura
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Delhi
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Haryana
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Andaman & Nicobar Island
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Maharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
AP
Orissa
AssamNagaland
Manipur
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Tripura
Goa
Daman & Diu
Dadra
Lakshadweep
Delhi
Punjab
Haryana
Chandigargh
Andaman & Nicobar Island
NEXT
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Dealers regd. With State having invalid / no PANMaharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
AP
Orissa
AssamNagaland
Manipur
Mizoram
Meghalaya
Tripura
Goa
Daman & Diu
Dadra
Lakshadweep
Delhi
Punjab
Haryana
Chandigargh
Andaman & Nicobar Island
NEXT
Karnataka
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Dealers regd. With State having invalid / no PAN
Maharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
AP
Orissa
AssamNagaland
Manipur
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Meghalaya
Tripura
Goa
Daman & Diu
Dadra
Lakshadweep
Delhi
Punjab
Haryana
Chandigargh
Andaman & Nicobar Island
NEXT
Assam
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Maharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
AP
Orissa
AssamNagaland
Manipur
Mizoram
Meghalaya
Tripura
Goa
Daman & Diu
Dadra
Lakshadweep
Delhi
Punjab
Haryana
Chandigargh
Andaman & Nicobar Island
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Tamil
Nadu
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HP
Rajasthan
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Kerala
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PondicherryTN
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UP
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Nadu
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HP
Rajasthan
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Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
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Kerala
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Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
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Maharashtra
AP
Orissa
AssamNagaland
Manipur
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Meghalaya
Tripura
Goa
Daman & Diu
Dadra
Lakshadweep
Delhi
Punjab
Haryana
Chandigargh
Andaman & Nicobar Island
NEXT
Kerala
PREVIOUS* Map not to scale and for representation purpose only
Dealers regd. With Centre having structurally valid PAN
Dealers regd. With State having structurally valid PAN
Dealers regd. With State having invalid / no PAN
Maharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
AP
Orissa
AssamNagaland
Manipur
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Tripura
Goa
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Delhi
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Chandigargh
Andaman & Nicobar Island
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Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
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Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
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Orissa
AssamNagaland
Manipur
Mizoram
Meghalaya
Tripura
Goa
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Delhi
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Haryana
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Andaman & Nicobar Island
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PREVIOUS* Map not to scale and for representation purpose only
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Dealers regd. With State having invalid / no PANMaharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
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Orissa
AssamNagaland
Manipur
Mizoram
Meghalaya
Tripura
Goa
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Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
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Sikkim
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PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
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Orissa
AssamNagaland
Manipur
Mizoram
Meghalaya
Tripura
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Himachal Pradesh
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Maharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
AP
Orissa
AssamNagaland
Manipur
Mizoram
Meghalaya
Tripura
Goa
Daman & Diu
Dadra
Lakshadweep
Delhi
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Uttar Pradesh
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Nadu
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HP
Rajasthan
Gujarat
Karnataka
Kerala
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Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
AP
Orissa
AssamNagaland
Manipur
Mizoram
Meghalaya
Tripura
Goa
Daman & Diu
Dadra
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Delhi
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Chandigargh
Andaman & Nicobar Island
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Chattisgarh
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Dealers regd. With State having invalid / no PAN
Maharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
AP
Orissa
AssamNagaland
Manipur
Mizoram
Meghalaya
Tripura
Goa
Daman & Diu
Dadra
Lakshadweep
Delhi
Punjab
Haryana
Chandigargh
Andaman & Nicobar Island
NEXT
Madhya Pradesh
PREVIOUS* Map not to scale and for representation purpose only
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Dealers regd. With State having structurally valid PAN
Dealers regd. With State having invalid / no PAN
Maharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
AP
Orissa
AssamNagaland
Manipur
Mizoram
Meghalaya
Tripura
Goa
Daman & Diu
Dadra
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Delhi
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Puducherry
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Nadu
Jammu &Kashmir
HP
Rajasthan
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Kerala
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Sikkim
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WB
BiH
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Uttarakhand
UP
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Orissa
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Manipur
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Meghalaya
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Goa
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Daman & Diu
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Dadar & Nagar Haveli
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Manipur
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Nadu
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HP
Rajasthan
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Kerala
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Sikkim
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PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
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Orissa
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Manipur
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Tripura
Goa
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Tripura
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Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
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Karnataka
Kerala
CHH
Sikkim
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PondicherryTN
WB
BiH
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Uttarakhand
UP
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AP
Orissa
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Manipur
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Meghalaya
Tripura
Goa
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Delhi
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Sikkim
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Maharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
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AP
Orissa
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Manipur
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Meghalaya
Tripura
Goa
Daman & Diu
Dadra
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Delhi
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Uttrakhand
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Nadu
Jammu &Kashmir
HP
Rajasthan
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Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
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Maharashtra
AP
Orissa
AssamNagaland
Manipur
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Meghalaya
Tripura
Goa
Daman & Diu
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Delhi
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Haryana
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Dealers regd. With State having invalid / no PAN
Maharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
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AP
Orissa
AssamNagaland
Manipur
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Meghalaya
Tripura
Goa
Daman & Diu
Dadra
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Delhi
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Punjab
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Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
AP
Orissa
AssamNagaland
Manipur
Mizoram
Meghalaya
Tripura
Goa
Daman & Diu
Dadra
Lakshadweep
Delhi
Punjab
Haryana
Chandigargh
Andaman & Nicobar Island
NEXT
Chandigarh
PREVIOUS* Map not to scale and for representation purpose only
Dealers regd. With Centre having structurally valid PAN
Dealers regd. With State having structurally valid PAN
Dealers regd. With State having invalid / no PAN
Maharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
AP
Orissa
AssamNagaland
Manipur
Mizoram
Meghalaya
Tripura
Goa
Daman & Diu
Dadra
Lakshadweep
Delhi
Punjab
Haryana
Chandigargh
Andaman & Nicobar Island
NEXT
Mizoram
PREVIOUS* Map not to scale and for representation purpose only
Dealers regd. With Centre having structurally valid PAN
Dealers regd. With State having structurally valid PAN
Dealers regd. With State having invalid / no PAN
Maharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
AP
Orissa
AssamNagaland
Manipur
Mizoram
Meghalaya
Tripura
Goa
Daman & Diu
Dadra
Lakshadweep
Delhi
Punjab
Haryana
Chandigargh
Andaman & Nicobar Island
NEXT
Arunachal Pradesh
PREVIOUS* Map not to scale and for representation purpose only
Dealers regd. With Centre having structurally valid PAN
Dealers regd. With State having structurally valid PAN
Dealers regd. With State having invalid / no PAN
Maharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
AP
Orissa
AssamNagaland
Manipur
Mizoram
Meghalaya
Tripura
Goa
Daman & Diu
Dadra
Lakshadweep
Delhi
Punjab
Haryana
Chandigargh
Andaman & Nicobar Island
NEXT
Jharkhand
PREVIOUS* Map not to scale and for representation purpose only
Dealers regd. With Centre having structurally valid PAN
Dealers regd. With State having structurally valid PAN
Dealers regd. With State having invalid / no PAN
Maharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
AP
Orissa
AssamNagaland
Manipur
Mizoram
Meghalaya
Tripura
Goa
Daman & Diu
Dadra
Lakshadweep
Delhi
Punjab
Haryana
Chandigargh
Andaman & Nicobar Island
NEXT
Rajasthan
PREVIOUS* Map not to scale and for representation purpose only
Dealers regd. With Centre having structurally valid PAN
Dealers regd. With State having structurally valid PAN
Dealers regd. With State having invalid / no PAN
Maharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
AP
Orissa
AssamNagaland
Manipur
Mizoram
Meghalaya
Tripura
Goa
Daman & Diu
Dadra
Lakshadweep
Delhi
Punjab
Haryana
Chandigargh
Andaman & Nicobar Island
NEXT
Nagaland
PREVIOUS* Map not to scale and for representation purpose only
Dealers regd. With Centre having structurally valid PAN
Dealers regd. With State having structurally valid PAN
Dealers regd. With State having invalid / no PAN
Maharashtra
Kerala
Tamil
Nadu
Jammu &Kashmir
HP
Rajasthan
Gujarat
Karnataka
Kerala
CHH
Sikkim
Arunachal Pradesh
PondicherryTN
WB
BiH
JHD
Uttarakhand
UP
MP
Maharashtra
AP
Orissa
AssamNagaland
Manipur
Mizoram
Meghalaya
Tripura
Goa
Daman & Diu
Dadra
Lakshadweep
Delhi
Punjab
Haryana
Chandigargh
Andaman & Nicobar Island
NEXT
Recent Budgetary Changes vis-à-vis GST
EST Registration Form - Common Registration Form for Central Excise and Service Tax1
EST Return Form – Common Return Form for Central Excise and Service Tax2
EST Registration
Form
GST Registration
Form*
GST Registration
Form*Up to 95% of common data fields present
EST Return Form
GST Return Form*
GST Return Form*Variations in
a.Level of granularity
b.Input Tax Credit Matching
* Based on Business Process deliberations until August 2011 at Sub-working Group – I
• 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
Way Forward
Thank You