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GST (Goods & Services Tax)


Goods and Services Tax (GST) is an indirect tax which was introduced in India on 1 July 2017 and was applicable throughout India which replaced multiple cascading taxes levied by the central and state governments. It was introduced as The Constitution (One Hundred and First Amendment) Act 2017, following the passage of Constitution 122nd Amendment Act Bill. The GST is governed by a GST Council and its Chairman is the Finance Minister of India. Under GST, goods and services are taxed at the following rates, 0%, 5%, 12% ,18% and 28%. There is a special rate of 0.25% on rough precious and semi-precious stones and 3% on gold. In addition a cess of 22% or other rates on top of 28% GST applies on few items like aerated drinks, luxury cars and tobacco products. GST replaced a slew of indirect taxes with a unified tax and is therefore set to dramatically reshape the country's 2 trillion dollar economy.

On 19th December, 2014, The Constitution (122nd Amendment) Bill 2014 was introduced in the Lok Sabha and was passed by Lok Sabha in May 2015. The Bill was taken up in Rajya Sabha and was referred to the Joint Committee of the Rajya Sabha and the Lok Sabha on 14th May, 2015. The Select Committee submitted its report on 22nd July, 2015. Thereafter, the Constitutional Amendment Bill was moved on 1st August 2016 based on political consensus. The Bill was passed by the Rajya Sabha on 3rd August 2016 and by the Lok Sabha on 8th August 2016. After ratification by required number of State legislatures and assent of the President, the Constitutional amendment was notified as Constitution (101st Amendment) Act 2016 on 8th September, 2016. The Constitutional amendment paved way for introduction of Goods and Services Tax in India.

After GST Council approved the Central Goods and Services Tax Bill 2017 (The CGST Bill), the Integrated Goods and Services Tax Bill 2017 (The IGST Bill), the Union Territory Goods and Services Tax Bill 2017 (The UTGST Bill), the Goods and Services Tax (Compensation to the States) Bill 2017 (The Compensation Bill), these Bills were passed by the Lok Sabha on 29th March, 2017. The Rajya Sabha passed these Bills on 6th April, 2017 and were then enacted as Acts on 12th April, 2017. T 2015. 6 on 08.09.2016

Thereafter, State Legislatures of different States have passed respective State Goods and Services Tax Bills. After the enactment of various GST laws, GST was launched with effect from 1st July 2017 by Sh.Narendra Modi, Hon'ble Prime Minister of India in the presence of Sh.Pranab Mukherjee, the then President of India in a mid-night function at the Central Hall of Parliament of India.

  • GST system following a platform approach for providing services to tax payers.
  • All GST system functionalities like registration of entities, uploading of invoices, filing of returns will all be available through APIs.
  • AIPL believes in creating an ecosystem of service providers viz GST suvidha provider (GSP) providing innovative solutions (portal. Mobile app, enriched API) either themselves or through its third party partners for making tax filling more easy and convenient to tax payers.
  • AIPL envisages a very important role of GSPs in making GST rollout easy and convenient for tax payers.

  • GSP system will have following main modules
    • Registration of tax payer and tax consultant
    • Returns (GSTR1 upto GSTR12)
    • Payments
    • Ledger maintenance
    • Miscellaneous
  • For tax professionals
    • Consolidated view of all clients
    • Ability to upload invoice data etc. from his dashboard
    • Get update on their taxpayers from GST system

Registration module has below major functionalities available as API:

  • New registration
  • Amendment to existing registration
  • Cancellation of registration
  • Opting in/out from composition
  • Revocation of registration
  • Surrender of registration
  • Work flows for handling all above functionalities

Return module has below major functionalities available as API:

  • Upload invoices (various types B2B, B2C etc.)
  • Update uploaded invoices
  • Accept/ reject/ modify counter party invoices
  • Generation of returns viz GSTR1 to GSTR12 returns based on uploaded invoices and counter party actions
  • Amend GSTR1, GSTR2
  • Auto population of GSTR2, GSTR3, GSTR4 etc.
  • View liability ledger, ITC ledger and cash ledger

Payments module has below major functionalities available as API:

  • Creation of challan
  • Payment history
  • View of challans of all companies of the group, having same PAN to authorized users

Ledger module has below major functionalities available as API:

  • Utilization of cash and ITC for tax payment
  • Viewing of ITC, cash and tax liability ledger

  • HSN/SAC code search
  • Tax payer or tax consultant
  • Grievance creation
  • Notification of alerts and notices
  • Search for opt in/out composition dealers
  • Others ….

  • In GST system all tax payers have to provide details of all invoices along with all line items in a particular format for various returns. This mandate will require some sort of automation at all tax payers end. Of course already automated systems have to be tweaked to comply with this mandate. So it is a big opportunity for GSPs.
  • In GST regime buyer’s various returns will be auto populated based on seller filling. This will bring in additional complexity to match seller filling. This will bring in additional complexity to match seller uploaded invoice and accept/ reject/ modify these invoices. GST system will not allow duplicate invoice upload.
  • Most of the tax payers have to now file one returns in a month (amendments are not included). So automation will be the need of the hour for tax payers.
  • There will be events like auto reversals etc. so tax payers have to keep a tab on different scenarios, which will be difficult without automation.
  • Synchronization between tax payer system and GST system will be a challenge. Automation using APIs will be required to do that.
S.No. Type of Users Issues Requirement
1A Users having stand alone or networked systems which are not connected to the internet Many of them will not be in a position to consume APIs They will need a third party to help them upload invoice data, return etc. generated from their accounting S/W
1B Users having stand alone or networked systems which are not connected to the internet Many will be in a position to consume APIs but not in the form provided by GST Access to GST APIs in original or in some enriched form
2 Users having applications, which are having API interfaces. (Ex Tally, SAP ERP, ORACLE ERP, RAMCO ERP, Microsoft ERP etc. They will be in a position to consume GST APIs but will require access to GST API. Access to GST APIs in original or in some enriched form
3 Users having application, which are on cloud and can work in both offline and online mode and have well defined API bases architecture and they use latest technologies. They will be in a position to consume GST APIs But will require access to GST API. Access to GST APIs in original or in some enriched form

  • They will need help of a GSP , who can provide them a facility to upload their data (in form of CSV or a text file) and that GSP will prepare their return, provide facility for digital signing and file return with GST.
  • The taxpayer can also use GSP provided offline tool to convert CSV format data (invoice or GSTR-1 etc.) to GST compliant format, and log on GST portal to file the same. He will download GSTR-2 and convert that into CSV format to be read by his tax accounting S/W to do comparison etc.
  • GSP can provide a Mobile APP, portal, where such Application user can upload their CSV/Text file, sign returns, views their alerts, view their ledger etc.

How Will 1A Model Work

How this Model will work for filing GSTR-1

  1. Taxpayer will register with one of the GSP, who is providing a portal similar to GST but with enriched functionalities.
  2. Taxpayer will get user ID and password for GSP portal.
  3. To use GST API, taxpayer has to authenticate with GST system. This authentication can be done in two ways;
    • Taxpayer chooses to provide OTP for every interaction with GST system like uploading of invoices, fetching GSTR2 auto populated data, filling returns etc.
    • Tax payer authorize GSP application to authenticate on his/her behalf to only provide OTP once. ( GSP application will map its portal user ID with GST system ID)
  4. Tax payer will export his sales register entries (having invoice level details) in csv or excel format from his/her existing application.
  5. Taxpayer will login in to the GSP portal ( if tax payer has chosen option -2 in third step above, he/she will be asked one time GST portal user ID and OTP to provide his/her authorization to GSP application) and upload CSV file.
  6. GSP application will process this CSV and generate JSON file, which is required by GST system, instantly or after sometime based on application design and inform tax payer. Tax payer can also chose an option to auto submit prepared JSON to GST
  7. Tax payer can do this activity one or more time in a month and finally, when tax payer is planning to file return. Tax payer will go to the GSP portal and ask it to fetch GSTR1 summary from GST system.
  8. Taxpayer will view GSTR1 summary and will do digital sign using DSC or E-Sign or EVC as required.
  9. Taxpayer will submit signed GSTR1 and get an acknowledgement.

How this Model will work for filing GSTR-2

    • Tax payer will login in to the GSP portal and ask for his/her auto populated invoice.
    • GSP portal will fetch those from GST system automatically (assuming tax payer has already given authorization to GSP portal) and convert it into CSV/Excel and make that available for download.
    • Tax payer can now upload this CSV into his/her application and compare with its purchase register to accept/ reject/ modify/ keep pending the invoice. (existing application has to be modified to provide this comparison).
    • Tax payer application will now prepare a CSV/ Excel having all the received from GSP application along action status (accept/ reject/ pending/ modified) and new invoices.
    • Tax payer will upload again this excel on portal.
      • Tax payer will export his purchase register entries (having invoice level details) in CSV or excel format from his/her existing application.
      • Tax payer will login in to the GSP portal and upload CSV file.
      • GSP portal will process this CSV and call GST system to get his/her auto populated invoices. GSP portal will compare both the files and provide matching/ non- matching or missing invoices.
      • Tax payer will take appropriate action on GSP application and submit it to GST system.
  1. Tax payer will ask portal to fetch GSTR2 summary from GST system before filling date.
  2. Taxpayer will view GSTR2 summary and will do digital sign using DSC or E- Sign or EVC as required.
  3. Taxpayer will submit signed GSTR2 and get an acknowledgment.

  • They will need help of a GSP, who will provide them enrich APIs like uploading of invoice data in form of CSV or a text file, APIs to compare GSTR2 downloaded data with their purchase register data in CSV format etc.
  • These application will also need access to GST system’s published APIs for knowing various other thing like ledger balance etc. and keep their system updated.
  • GSP can provide combination of enrich4ed as well as original APIs.
  • They will fit in below model.

They will need original APIs of GST system in some wrapper. In this wrapper API will not do any transformation but have additional parameter like a custom app- id, custom password or token.

In case of tally they have standalone installation and they can build all the capabilities of GST in that standalone installation. But these standalone clients need direct access to GST APIs on internet. As these clients will be individual application and coming through public internet, GSP need to build some authentication mechanism. GSP has to either do some modification in original API for such authentication or create some new set like registration API to register such clients and provide them some license key/ app id.

As these application provider are mostly large player, so they will be themselves GSP and may follow below model.

They will need mostly our original API as they will transform their application using their own API.

As these application are originally designed using APIs, they will only need our original API, so they may follow below model

GST Suvidha Kendra

  • This is our Business proposal for associating CA, CMA, Advocates, Account Professionals and other professionals with our GST SUVIDHA KENDRA.
  • The Association shall be in the nature of professional partner (here in after referred as PP).
  • PP shall file return on behalf of his clients. Our company shall be billing to PP at an agreed rate per GST ID who in turn shall be managing & billing to his clients as per terms and conditions agreed between end user (client) and PP.
  • We as a company shall act as a bridge between the Assessed and CDSL for maintaining and return filing process.
  • PP shall login to GSP Application through our given link with respect to activities like sales entries with multi options as Accept/Reject/ Modify/ keeps.
  • PP can avail other value added services as provided by GSP’s with respect to activities related to GST ecosystem.
  • PP shall be maintaining and filing returns on our GSP portal by using their user ID & password generated by our company.
  • Imrozehind INFOTECH & SERVICES Pvt. Ltd. shall bill to PP for the services utilized by PP on behalf of their client, in turn PP shall bill to its clients.
  • Data shall be provided by the client in requisite & agreed file format for GSP data upload. The charges shall be dependent on volume of document uploaded. If you ready for Our Professional Partnership then please click here and send your details, you can call us at (0612)2307080,+919113307907

If you ready for Our Professional Partnership then please click here and send your details, you can call us at (0612)2307080,+919113307907

List Of Goods Covered Under GST

GST RATE APPROVED BY GST Council

Approved Rates

GST Services-Booklet

Service Booklets

Item Wise GST Rates 2017

GST Rates

GST Registration


GST is the biggest tax reform in India, tremendously improving ease of doing business and increasing the taxpayer base in India by bringing in millions of small businesses in India. By abolishing and subsuming multiple taxes into a single system, tax complexities would be reduced while tax base is increased substantially. Under the new GST regime, all entities involved in buying or selling goods or providing services or both are required to register for GST. Entities without GST registration would not be allowed to collect GST from a customer or claim input tax credit of GST paid or could be penalised. Further, registration under GST is mandatory once an entity crosses the minimum threshold turnover of starts a new business that is expected to cross the prescribed turnover.

Following are the persons required to take registration under this act –

  1. Persons making inter-state supply, irrespective of any threshold limit
  2. Casual taxable persons, irrespective of the threshold specified
  3. Persons who are required to pay tax under reverse charge
  4. Non resident taxable persons
  5. Persons who are required to deduct tax under section 37 (TDS)
  6. Agents
  7. Input service distributor
  8. Supply of goods or services through electronic commerce operator, other than branded services
  9. Every electronic commerce operator
  10. Aggregator who supplies service under his brand name or his trade name
  11. Other notified persons
  12. In the situation other than above–
  13. Suppliers liable to be registered where it makes a taxable supply of goods of services if its aggregate turnover in a financial year exceeds ₹ 9 lacs.
  14. Supplier liable to be registered where it makes a taxable supply of goods of services if its aggregate turnover in a financial year exceeds ₹ 4 lacs. (for NE states including Sikkim)
  15. Persons who were already registered under the earlier law subject to point (l) and (m) above.
  16. Transferee in case where business is transferred.

Taxable Person under GST

Taxable person under GST is anyone who is registered under GST or required to be registered under GST. Various criteria’s like turnover, business activity or transaction have been specified in GST Act, which details persons liable to be registered under GST. Further, any person having registration under Service Tax, VAT or Central Excise on the date of GST coming into force will automatically be considered a taxable person under GST.

The term “person” has been defined in Section 2(73) of the GST Act as follows:

  • An Individual
  • A Hindu Undivided Family
  • A Company
  • A Partnership Firm
  • A Limited Liability Partnership
  • An Association of Persons or a Body of Individuals, whether incorporated or not, in India or outside India
  • Any Corporation Established by or under any Central, State or Provincial Act, or a Government Company
  • Any body corporate incorporated by or under the laws of a country outside India
  • A co-operative society registered under any law relating to cooperative societies
  • A local authority
  • Government
  • Society as defined under the Societies Act, 1860 Trusts Artificial judicial person, not falling within any of the above categories

    The definition for taxable person under GST is similar to the definition in the existing Service Tax law. Its important to note that the definition for taxable person includes all kinds of judicial persons (artificial persons) also and not only natural persons.

    Who needs GST Registration?

    The criteria for persons who should be registered under GST is provided under Chapter 6 of the GST Act. As per the GST Act, the following persons are required to obtain GST registration:

    Aggregate Turnover Criteria

    Any supplier of goods and/or services who makes a taxable supply with an aggregate turnover of over Rs.20 lakhs in a financial year is required to obtain GST registration. In special category states, the aggregate turnover criteria is set at Rs.10 lakhs.

    Special Category States under GST

    Currently, Assam, Nagaland, Jammu & Kashmir, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Uttarakhand, Tripura, Himachal Pradesh, and Sikkim are considered special category states. The National Development Council composed of the Prime Minister, Union Ministers, Chief Ministers and members of the Planning Commission determines the list of special category states in India. Also, the decision to accorded special status to a State is based on factors like: hilly and difficult terrain; low population density and or sizeable share of tribal population; strategic location along borders with neighboring countries; economic and infrastructure backwardness and non-viable nature of state finances.

    Mandatory GST Registration Criteria

    Some taxable persons who do not qualify for GST registration under the aggregate turnover criteria are required to mandatorily obtain GST registration, if they satisfy any of the following criteria:

    Persons making any inter-state taxable supply

    Inter-state supply is supplying goods or services from one state to another. Hence, any taxable person who is involved in supplying goods or services to persons outside of the State, is required to mandatorily obtain GST registration.

    Casual taxable persons making taxable supply

    Casual taxable person is a person who occasionally undertakes supply of goods and/or services and has no fixed place of business. An example of a casual taxable person would be a fireworks shops setup during Diwali festival time, selling fireworks temporarily.

    Persons who are required to pay tax under reverse charge

    Under GST, for most goods and/or services, the liability for payment of tax rests with the supplier. However, in some cases, the liability to pay tax (GST) would rests with the recipient of the goods or services, instead of the the supplier. Such transactions are called reverse charge. Hence, any person (recipient of goods or service) who is required to pay tax under reverse charge must mandatorily obtain GST registration.

    Non-resident taxable persons making taxable supply

    Non-resident taxable person is any person who occasionally supplies goods or services to recipients in India, but who has no fixed place of business or residence in India. All non-resident taxable persons are mandatorily required to obtain GST registration, irrespective of aggregate turnover criteria.

    Persons who are required to deduct tax under GST

    According to Section 51 of the GST Act, the Government may mandate a department or establishment of the Central Government or State Government or local authority or Governmental agencies or a category of persons to deduct tax at the rate of 1% from the payment made or credited to the supplier, where the total value under a contract, exceeds Rs.2.5 lakhs. Such persons are required to mandatorily obtain GST registration and are referred to as “deductor”.

    Persons who make taxable supply of goods or services on behalf of other other persons

    Any person who makes a taxable supply of goods or services on behalf of other persons would include agents, brokers, dealers, etc., Such persons are required to mandatorily obtain GST registration.

    Input Service Distributor

    Input Service Distributor means a supplier of goods or services which receives tax invoices for the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services.

    Electronic Commerce Operator

    Electronic commerce is the supply of goods or service, including digital products over digital or electronic network. An electronic commerce operator is any person who owns, operates or manages digital or electronic facility or platform for electronic commerce. All electronic commerce operators are mandatorily required to obtain GST registration, irrespective of turnover.

    Person supplying online information and database access or retrieval services (OIDAR)

    Any person supplying online information and database access or retrieval services from a place outside India to a person in India is required to obtain GST registration. Online information and database access or retrieval means providing data or information, retrievable or otherwise, to any person, in electric form through a computer network.

    Persons who supply goods or services through electronic commerce operators

    Some persons who supply goods or services through electronic commerce operators, other than supplies where the electronic commerce operator is required to collect tax at source on behalf of the supplier is mandatorily required to obtain GST registration.

    Under GST, The Government has the power to specify categories where the tax would be liable to be paid by the electronic commerce operator if the services are supplied through it.

    Persons Having Service Tax or VAT or Central Excise Registration

    All person who, on the day immediately preceding the appointed day is having a service tax or VAT or central excise license under an existing law is required to be registered under GST. Hence, migration to GST is mandatory for all taxable persons having an existing registration.

    Persons Having Service Tax or VAT or Central Excise Registration

    All person who, on the day immediately preceding the appointed day is having a service tax or VAT or central excise license under an existing law is required to be registered under GST. Hence, migration to GST is mandatory for all taxable persons having an existing registration.

    Transferee or Successor of a Business

    Any person who is a transferee or a successor of a business, that was carried on by a persons registered under GST is required to be registered under GST with effect from the date of such transfer or succession.

    Who is NOT Required to Obtain GST Registration

    Any person who is engaged exclusively in the business of supplying goods or services that are not liable to tax under GST or wholly exempt from tax under GST is exempt from obtaining GST registration.

    Also, an agriculturist, to the extent of supply of produce out of cultivation of land is exempt from obtaining GST registration. Under GST, agriculturist means an individual or a Hindu Undivided Family who undertakes cultivation of land:

    By own labour, or
    By the labour of family, or
    By servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family;

    Mandatory GST Registration Online

    All businesses whose turnover is above Rs.20 lakh, or Rs.10 lakh (for North-Eastern states), are expected to do GST registration as a regular taxable person. GST online registration is also mandatory for NRI taxable individuals, entities engaging in e-commerce, entities supplying goods and services via e-commerce operators, individuals who are eligible for TDS (Tax deducted at source), entities engaging in the provision of online information or retrieval services or database access, etc.
    Most entities and businesses in the country are required to complete GST registration online. Even entities that are not mandated to complete GST online registration can do so on a voluntary basis as registration enables the entity to gain legal recognition as a supplier of goods and/or services, thereby allowing the entity to levy GST on customers who avail their goods or services. As such, entities that have completed GST registration online can be eligible to avail input tax credit.

    How to do GST Online Registration

    Here is a Step-by-Step Procedure to Complete GST Online Registration

    • Log on to www.gst.gov.in.
    • Click on the ‘Services’ tab on the menu at the top of the page.
    • You will have three options, viz. ‘Registration’, ‘Payments, and ‘User Services’.
    • Click on ‘Registration’ and select ‘New Registration’.
    • You will be redirected to a new page wherein you will have to select whether you are a taxpayer or a GST practitioner before entering a few details such as the legal name of the business, the state and district in which the entity is located, Permanent Account Number, email address and mobile number. This is basically Part-A of the form.
    • The details you have entered will have to be verified by the portal, so you will receive a one-time password or an email for confirmation.
    • Based on the kind of business you are running, you will be required to upload a few documents as requested.
    • Part-B of the form will then have to be filled in with a few details after which you will receive the Application Reference Number through email or SMS.
    • Your application will then be verified by a GST officer and it could either be approved or you will be requested to provide some more details or documents until the authorities have all the required information to approve your application.

    Separate registration has to be done for each state, if a trader has branches in multiple states. Businesses with more than 1 vertical can register separately for each of them.

    As GST has just been introduced, it may take us a while to get used to it and understand it. At present, all assessees have been asked to register for GST and not procedure is in place for people who do not want to register for it. They can choose to cancel their registration after registering though.

    Penalties for not Completing GST Online Registration

    Offenders who do not pay tax or fail to make the full payment will face a penalty of 10% of the tax amount. The minimum amount of fine will be Rs.10, 000 if the 10% amounts to anything less. In case of deliberate tax evasions, offenders will be charged a penalty of 100% of the tax amount. The penalty will be 10% of the tax due in case of genuine errors.

    PAN Card of the Business or Applicant

    GSTIN is linked to the PAN of the business. Hence, PAN is required to obtain GST certificate.

    Identity and Address Proof of Promoters

    Identity proof and address proof documents like PAN, passport, driving license, aadhaar card or voters identity card must be submitted for all the promoters.

    Business Registration Document

    Proof of business registration like incorporation certificate or partnership deed or registration certificate must be submitted for all types of registred entities.

    Address Proof for Place of Business

    Documents like rental agreement or sale deed along with copies of electricity bill or latest property tax receipt or municipal khata copy must be submitted for the address mentioned in the GST application.

    Bank Account Proof

    Scanned copy of the first page of bank passbook showing a few transaction and address of the business must be submitted for the bank account mentioned in the registration application.

    Digital Signature

    Class 2 or class 3 digital signature is required for the authorised signatory to sign and submit the GST application. In case of proprietorship, there is no requirement for digital signature.

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    3. GST HSN Codes with Rates.
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