Providing various e-Filing facility to Taxpayers for smooth GST Compliance - GST - States - 29T of 2018

Office of the Commissioner of State Tax (GST), 8th Floor, GST Bhavan, Mazgaon, Mumbai-400010. Trade Circular To, No. JC (Nodal-I)/E-Helpdesk/Trade Circular/B3044 Mumbai. Dated24/10/18. Trade Circular No. 29T of 2018. Sub. Providing various e-filing facility to tax payers for smooth GST Compliance. Gentlemen/ Sir/Madam, In pursuance of ease of doing business and helping the tax payers to discharge various obligations in context to GST, Maharashtra State GST Department has established dedicated helpdesks in all State GST offices in the state for assisting taxpayers in e-filing of various applications/forms, namely- 1) Registration- Application for New Registration, Amendment and Cancellation. 2) Return - GST 3B, GSTR 1, GSTR 4, GSTR 5, GSTR 6, GSTR 7. 3) Payment- GST 3B related payments. 4) Refund- All types of refund applications. List of location wise E-Helpdesks Division Sr. No Location Office Address Mumbai 1 Mumbai Gr Floor, F-Wing, New building, GST Bhavan, Mazgaon, Mumbai-400010. Aurangabad 2 Aurangabad Gr. Floor, GST Bhavan, Opposite Railway Station, Aurangabad-431005. 3 Beed Goods and Services Tax office, Near LIC Office, Nagar Road, Beed. 4 Jalna Goods Services Tax Bhavan, Near Railway Station, Station Road Jalna. Nagpur 5 Nagpur Gr. Floor, GST Bhavan, Near High Court, Civil line, Nagpur. 6 Chandrapur GST BHAVAN Administrative building, 2floor, opp. Bus Stand, Chandrapur 7 Gondia Ground floor, GST BHAVAN, Civil line, behind Court, Gondia 8 Wardha 2nd floor, Administrative Building, Civil line, Wardha-442001 9 Bhandara 1 st floor, Administrative Building, Sakoli Road, Bhandara-441904 10 Gadchiroli GST Karyalay, Complex area, Near Collector office, Gadchiroli-442605 Nashik 11 Nashik GST Bhavan, Room no 103, Prashant Nagar, Pathardi Phata, Nashik-422010 12 Malegaon GST Bhavan, Yash Kripa Building, Soygaon Market Road, Near M G Petrol Pump Malegaon 423203 13 Ahmednagar Room No-8, Ground Floor, GST Bhavan, Near SBI GPO Chowk, Ahmednagar-414001 Amravati 14 Akola GST Bhavan, Neemwadi Bypass Road, Akola444001 15 Amravati GST Bhavan, Revenue Commr.Off.Compound, Old By Pass Road, Amravati-444601 16 Khamgaon GST Bhavan, Nandura Road, Khamgaon-444303 17 Washim GST Bhavan, Pusad Naka, Turke Complex, Washim -444505 18 Yavatmal GST Bhavan, Administrative Building, Collector Office Campux, Civil Lines, Yavatmal- 445001 Kolhapur 19 Kolhapur GST Bhavan, Near SP Office, Kasaba Bawda Road, Kolhapur-416003 20 Oras Main Administrative Building, A Block, First Floor, Oras-416812 21 Ratnagiri GST Bhavan, Boarding Road, Ratnagiri. 22 Sangli GST Bhavan, Chintamani Nagar, In Front Of Mahda Colony, Off Madhav Nagar Road, Sangli-416416 23 Satara GST Bhavan, 178A, Raviwar Peth, Satara-415001 Nanded 24 Nanded Goods And Services Tax Bhawan, Nanded 25 Latur Goods And Services Tax Bhavan, Gandhi Chowk, Latur. 26 Parbhani Goods And Services Tax Bhavan, Parbhani 27 Hingoli Goods And Services Tax Office, Hingoli Thane 28 Thane 5th Floor, GST Bhavan, Court Naka, Thane West-400601 29 Kalyan 3rd Floor, Sai Vihar Building, Shivaji Path, Above Gurudev Hotel, Kalyan West- 421301 30 Bhyander First Floor, GST Office, MTNL Building, 60 Feet Road, Bhyander West-401101 31 Palghar Bunsidhar Building, Ganesh Nagar, Old KLT Naka, Palghar West-401404 Pune 32 Pune 1st Floor, GST Bhavan, Airport Road, Yerwada, Pune-411006 Raigad 33 Raigad Room No 208, 2nd Floor, Konkan Bhavan, CBD Belapur, Raidad-400614 Solapur 34 Solapur Goods And Services Tax Bhavan, Hotgi Road, Solapur 413003 35 Barshi Goods And Services Tax Office, Chatrapati Shivaji Maharaj Shopping Centre, Alipur Road, Barshi 36 Osmanabad Goods And Services Tax Office, Raigad Function Hall, Sai Nagar, Yedshi Road, Osmanabad Dhule 37 Jalgaon GST Bhavan, Rasik Marg, Opp. Hotel Royal Palace, Ganpati Nagar, Jalgaon - 425001 38 Dhule GST Bhavan, Gopal Nagar, Jamnagiri Road, Dhu1e-424001 39 Nandurbar GST Karyalaya, Indira Gandhi Shopping Complex, Girivihar Gate, Nandurbar. Who can avail this facility 1. The facility can be availed by taxpayers and new applicants. 2. Only 2 applications will be entertained per person (Copy of PAN card will be taken and also noted in electronic format). 3. Dealer themselves can attend and take benefit of this facility upon production of valid ID proof of ownership (as a proprietor, partner or director etc.) 4. Every form requires different type of information. Detail description of form type wise required information (of all the columns) is given in attached Annexure . Dealer/ authorized person are requested to bring proper information in given format in a pen drive for smooth and quick uploading of relevant forms. 5. Any person of behalf of dealer can avail this facility upon production of following documents :- a) Authority letter on letter head of firm carrying signature of authorized signatory along with Name and signature of person attending. b) ID proof (PAN card of person attending) 6. Dealer / Authorized person should carry valid User Id and Password of GST portal. 7. Dealer / Authorized person needs to bring required information in pen drive along with dongle for digital signature. 8. Dealer / Authorized person who wishes to avail the services needs to carry mobile number registered with GSTN and email Id registered with GSTN. * Disclaimer - The use of helpdesk services for uploading Registration application, Filing returns, Refund application Payment procedure is at Taxpayer's sole risk and discretion. Utmost care will be taken while uploading forms. MGSTD will not be responsible for any data loss or any difficulty faced due to system problem. This circular cannot be made use of for legal interpretation of provisions of law as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification. Yours faithfully, (Rajiv Jalota) Commissioner of State Tax, Maharashtra State, Mumbai No. JC (Nodal- 1)/E-Helpdesk/Trade Circular/B-3044 Mumbai. Dated: 24/10/2018 Trade Circular No 29T of 2018 Annexure Requirement For Filing Of GST Returns GSTR 3B: 1. Turnover Tax on outward and reverse charge inward supplies 2. Inter-state supplies. 3. Eligible ITC. 4. Exempt, nil and Non GST inward supplies. GSTR 1: Data should be in format as per given in latest Offline Tool Version at https://www.gst.gov.in/dounload/returns GSTR 4 : Composition Dealers) Data should be in format as per given in latest Offline Tool Version at https://www.gst.gov.in/quicklinks/downloads-utilities GSTR 5 (Non- Resident Taxpayer) Original Details 3 - Import of Goods - To add details of inputs/ capital goods received from overseas 5 - Outward Supplies Made - To add details of taxable outward supplies made to registered persons (including UIN holders) 6 - B2CL (Large) Invoices - To add details for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-State supplies) and invoice value is more than ₹ 2.5 lakh. 7A, 7B - B2C (Small) - To add details of taxable supplies to unregistered persons other than supplies mentioned at Table 6. 8B - Credit/ Debit Notes - To add details of credit/ debit notes 8B - Unregistered Credit/Debit Notes - To add details of credit/ debit notes for B2C large details. Amendment Details 4 - Amended Import of Goods - To add details of amendments to import of goods 8A - Amended Outward Supplies - To add details of amendments to outward supplies to registered persons (including UIN holders) 8A - Amended B2C (Large Invoices) - To add details of amendments to outward inter-state supplies to unregistered persons 9 - Amended B2C (Small) - To add details of amendments to outward supplies to unregistered persons GSTR 6 (INPUT SERVICE DISTRUBUTOR): Data should be in format as per given in latest Offline Tool Version at https://tutorialgst.gov.in/offiineutilities/returns/GSTR 6 Offline Utility.zip Requirement for filing GST refund 1] Refund of Excess Balance in Electronic Cash Ledger - Details of cash ledger. 2] Refund of ITC on Account of Exports without Payment of Tax: 1. Turnover of zero rated supply of goods and services. 2. Adjusted total turnover. 3. Net input tax credit. 3] Refund on Account of Supplies made to SEZ Unit/ SEZ Developer (Without Payment of Tax) 1. Turnover of zero rated supply of goods and services. 2. Adjusted total turnover. 3. Net input tax credit. 4] Refund of ITC accumulated due to Inverted Tax Structure (RFD-01A) 1. Turnover of inverted supply of goods. 2. Tax payable on such inverted rated supply of goods. 3. Adjusted total turnover. 4. Net input tax credit. 5] Refund by Recipient of Deemed Export (RFD-01A) 1. Refund amount to be claimed. 2. Balance in electronic credit ledger. 3. Tax credit availed during the period. 4. Eligible amount. 6] Refund on Account of Supplies made to SEZ Unit/ SEZ Developer (With Payment of Tax) Amount should be mentioned in zero rated supply column in GSTR- 3b. Requirements For Registration/Amendment/Cancellation [I] Documents Required to Complete the Application for GST Normal Taxpayer New Registration Please keep the scanned copy of below mentioned documents ready to submit your application for New Registration: I. Information, proofs required to be attached on the basis of Constitution of Business selected by Applicant. Constitution of Business Proof of Constitution Size Type Proprietorship Nil (No Attachment required) 1 MB JPEG PDF Partnership; Partnership Deed; Any Proof substantiating Constitution 1 MB JPEG, PDF Hindu Undivided Family Nil (No Attachment required) 1 MB JPEG, PDF Private Limited Company Certificate of Incorporation 1 MB JPEG, PDF Public Limited Company, Certificate of Incorporation 1 MB JPEG, PDF Society/Club/Trust/AOP; Trust Deed; Registration Certificate; Any Proof substantiating Constitution 1 MB JPEG, PDF Government Department; Any Proof substantiating Constitution 1 MB JPEG, PDF Public Sector Undertaking Certificate of Incorporation 1 MB JPEG, PDF Unlimited Company Certificate of Incorporation 1 MB JPEG, PDF Limited Liability Partnership Certificate of Incorporation 1 MB JPEG, PDF Local Authority; Any Proof substantiating Constitution 1 MB JPEG, PDF Statutory Body; Any Proof substantiating Constitution 1 MB JPEG, PDF Foreign Company Certificate for Establishment 1 MB JPEG, PDF Foreign Limited Liability Partnership Certificate for Establishment 1 MB JPEG, PDF 2. While filling the details of Promoters / Partners , you are required to attach Photograph for each records entered. Maximum file Size for Photograph allowed is 100 KB and File Type must be JPEG only. 3. Proof of Authorized Signatory: Following documents are required. Document Required File Type File Size Photo JPEG 100 KB Copy of Resolution passed by Board of Directors/ Managing Committee and Acceptance letter JPEG, PDF 100 KB Letter of Authorization JPEG, PDF 100 KB 4. Documents Required for Principal Place of Business: Sr.No. Nature of possession of premises Minimum No. of attachments Proof of Principal Place of Business 1 Own Any 1 attachment Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 2 Leased Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement) AND any 1 attachment Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement) AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 3 Rented Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement) AND any 1 attachment Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 4 Consent Consent letter AND any 1 attachment Consent letter AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 5 Shared Consent letter AND any 1 attachment Consent letter AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 6 Others Legal ownership document Legal ownership document 5. Documents Required for Bank Accounts Documents Required File Type File Size First page of Pass Book JPEG, PDF 100 KB Bank Statement JPEG, PDF 100 KB Cancelled Cheque JPEG PDF 100 KB Any document issued by Bank on this behalf. JPEG, PDF 100 KB [II] Documents Required for Application for Registration as Tax Deductor Please keep the scanned copy of below mentioned documents ready to fill your application for Registration as Tax Deductor. 1. Detailed information on proofs required to be attached on the basis of Constitution of Business selected by Applicant. Constitution of Business (Proofs Required for Constitution of Business) Document Size Document Type Government Department; Any Proof substantiating Constitution 1 MB JPEG, PDF Local Authority; Any Proof substantiating Constitution 1 MB JPEG, PDF Statutory Body; Any Proof substantiating Constitution 1 MB JPEG, PDF Any Other body notified by committee Any Proof substantiating Constitution 1 MB JPEG, PDF 2. While filling the details of DDO / Authorised Signatory, you are required to attach Photograph for each records entered. Maximum file Size for Photograph allowed is 100 KB and File Type must be JPEG only. 3. Proof of Authorized Signatory: Following Documents are required. Document Required File Type File Size Copy of Resolution passed by Board of Directors/ Managing Committee and Acceptance letter JPEG, PDF 100 KB Letter of Authorization JPEG, PDF 100 KB 4. Documents Required for Principal Place of Business: Sr. Nature of possession of remises Minimum No. of attachments Proof of Principal Place of Business 1 Own Any 1 attachment Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 2 Leased Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement) AND any 1 attachment Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 3 Rented Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement) AND any 1 attachment Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 4 Consent Consent letter AND any 1 attachment Consent letter AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 5 Shared Consent letter AND any 1 attachment Consent letter AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 6 Others Legal ownership document Legal ownership document Note : If the principal place of business is located in an SEZ or the applicant is an SEZ developer, necessary documents/certificates-issued by Government of India are required to be uploaded. [III] Documents Required for Application for Registration as Tax Collector Please keep the scanned copy of below mentioned documents handy to fill your application for Registration as Tax Collector. 1. Detailed information on proofs required to be attached on the basis of Constitution of Business selected by Applicant. Constitution Proof of Constitution Size Type Proprietorship Nil (No Attachment required) 1MB JPEG, PDF Partnership; Partnership Deed; Any Proof substantiating Constitution 1MB JPEG, PDP Hindu Undivided Family Nil (No Attachment required) 1MB JPEG, PDF Private Limited Company Certificate of Incorporation 1MB JPEG, PDF Public Limited Company Certificate of Incorporation 1MB JPEG, PDF Society/Club/Trust/ AOP; Trust Deed; Registration Certificate; Any Proof substantiating Constitution 1MB JPEG, PDF Government Department; Any Proof substantiating Constitution 1MB JPEG, PDF Public Sector Undertaking Certificate of Incorporation 1MB JPEG, PDF Unlimited Company; Certificate of Incorporation 1MB JPEG, PDF Limited Liability Partnership Certificate of Incorporation 1MB JPEG, PDF Local Authority; Any Proof substantiating Constitution 1MB JPEG, PDF Statutory Body; Any Proof Substantiating Constitution 1MB JPEG2 PDF Foreign Company Certificate for Establishment 1MB JPEG, PDF Foreign Limited Liability Partnership Certificate for Establishment 1MB JPEG, PDF Others Registration Certificate; Any Proof substantiating Constitution 1MB JPEG, PDF 2. While filling the details of Authorized Signatory, you are required to attach Photograph for each records entered. Maximum file Size for Photograph allowed is 100 KB and File Type must be JPEG only, 3. Proof of Authorized Signatory: Following Documents are required. Document Required File File Size Copy of Resolution passed by Board of Directors/ Managing Committee and Acceptance letter JPEG, PDF 100 KB Letter of Authorization JPEG, PDF 100 4. Documents Required for Principal Place of Business: Sr.No. Nature of possession of Premises Minimum No. of attachments Proof of Principal Place of Business 1. Own Any 1 attachment Property Tax Receipt OR Municipal Khata copy OR Electricity bill Copy OR Legal ownership document 2 Leased Rent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement) AND any 1 attachment Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill Copy QR Legal ownership document 3 Rented Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement) AND any 1 attachment Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND Property Receipt OR Municipal Khata copy OR Electricity bill copy OR. Legal ownership document 4 Consent Consent letter AND any I attachment Consent letter AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 5. Shared Consent letter AND any 1 attachment Consent letter AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 6 Others Legal ownership document Legal ownership document [IV] Documents Required to Complete the Application for Enrolment of GSTP 1. Applicant who is filing the application for enrolment of GSTP, is required to attach Photograph for each records entered. Maximum file Size for Photograph allowed is 100 KB and File Type must be JPEG only. 2. Documents required for Principal Place- of Business Sr.No. Nature of possession of remises Minimum No. of attachments Proof of Principal Place of Business 1 Own Any 1 attachment Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 2 Leased Rent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement) AND any 1 attachment Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 3 Rented Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement) AND any 1 attachment Rent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 4 Consent Consent letter AND any 1 attachment Consent letter AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 5 Shared Consent fetter AND any 1 attachment Consent letter AND Property Tax Receipt, OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 6 Others Legal ownership document Legal ownership document 3. Qualifying Degree: All the applicants except Retired Government Officials are required to attach the scanned copy of the Qualifying degree. Maximum file Size for attachment allowed is 1MB and File Type must be PDF / JPEG only. Multiple Documents uploads arc allowed. 4. In case of Government Officials, they are required to attach, Pension certificate issued by AG officer Or LPC . Maximum file Size for attachment allowed is IMB and File Type must be PDF / JPEG only. OTHER REQUIREMENTS 1. DSC is mandatory to all taxpayers except proprietorship and partnership. 2. Data should be taken in pen drive in prescribed size. 3. Valid user id and password,