An Overview of GST Eco-System

1. DG Systems, CBEC, New Delhi
Overview of GST Eco-system
www.cbec.gov.in https://cbec-gst.gov.in

2. AGENDA
Topic 02 Structure and Role of Various Agencies under GST
Topic 03 Interaction between DG system & GSTN
Topic 04 GST Process and Advantages
Topic 05 Key Features of Indian GST
Topic 01 An Overview of GST

3.  GST stands for Goods and Services Tax, which will be levied on the supply of goods or services or both in India.
GST will subsume a number of existing indirect taxes being levied by the Centre and State Governments,
including Central Excise duty, Service Tax, VAT, Purchase Tax, Central Sales Tax, Entry Tax, Local Body Taxes,
Octroi, Luxury Tax, etc.
Introduction to GST
3
GST
Union Tax
Local Tax
State Tax
 GST is largely technology driven. The interface of the taxpayer with the tax authorities will be through
the common portal (GSTN). There will be simplified and automated procedures for various processes
such as registration, returns, refunds, tax payments, etc.
 All processes, be it of applying for registration, filing of returns, payment of taxes, filing of refund claims
etc., would be done online through GSTN. The input tax credit will be verified online. Electronic matching
of input tax credit across India will make the process more transparent and accountable.

4. Introduction to GST
CBEC pulls
information
through APIs
CBEC pushes
information
through APIs
• TAG
• Refunds
• Audits
• Investigation
• Appeal
Information
Exchange with
Other Agencies
Information
Exchange with
Other CBEC
Applications for
IGST and
Analytics
IGST Information
e-PAOStates
CBEC ACES-GST System
ICEGATE
EDW
Department
Official
System
notifies
officer
Officer
processes
GST
Common
Portal
• Registration
• Payments
• ReturnsDealer
New Ecosystem

5. According to the Article 279A (4), THE GST Council will make recommendation to Union
and State Ministers related to GST such as model GST Laws, GST rates, Threshold
limits, exemptions to GST, etc.
According to the Model GST law, registration for the new tax payers will be completely
online. Tax payers will have to register through the GST Common Portal namely
www.gst.gov.in. The new registrant has to fill up the new tax payer registration form, returns
and pay the taxes on the GST portal.
Central Board of Excise and Customs administers the Customs, Central Excise, Service
Tax and Narcotics in India. It would receive the information uploaded by taxpayers on GST
Common Portal and would be responsible for administering CGST and IGST.
Agencies under GST
CBEC
GSTN
GSTC
Central Board of Excise and Customs
Goods and Services Tax Council
Goods and Services Tax Network

6. Agencies under GST
CBEC
The GST Policy Wing will help the
members of the GST system
understand the various policies, laws
and rules that form the basis of GST
administration.
DG Systems performs following
functions-
1. Developing and maintaining
various applications like ACES-
GST application
2. Creating and maintaining IT
infrastructure eg: Data Centres,
end user equipment's, etc.
3. Ensuring data security of CBEC
applications
NACEN (National Academy of
Customs Excise and Narcotics) is
training more than 35,000 officers in
GST law out of which 19000 are
CBEC officers and 16000 are State
officers
NACENDG SystemsGST Policy Wing

7. Agencies under GST
GSTN
All taxpayers would file Registration applications and returns and pay
CGST, IST and SGST through the GST Common Portal maintained by
GSTN. This data would be sent to CBEC GST application and States’
applications for necessary action.
Model 2 states like Odisha, Arunachal
Pradesh, Mizoram, Uttrakhand,
Jharkhand, Assam etc. are depending on
GSTN to manage back-end tasks such as
tax settlement, assessment, refunds, etc.
Back end for Model 2
states
Front End for all taxpayers

8. Different Sections of DG Systems
System Integration (SI) team
- Provides and (data centre, servers,
etc) maintains IT infrastructure for
running all CBEC applications
- Ensuring security of CBEC IT
infrastructure
- User Access Management( SSO
IDs, ICEGATE email IDs, first time
mapping of Officers to Customs or
Central Excise)
- Issues VPN IDs
LAN/WAN team
– Ensures last mile connectivity by
providing LAN WAN connections to all
the field formations and other CBEC
Offices
- Provides end user hardware (thin
clients/ All-in-one computers)
System Integration LAN/WAN
Automation for Central Excise and
Service Tax (ACES) GST team-
is looking after
- the application development
- hands-on application training for
the CBEC officers.
- requirement gathering for constant
updations in the System
- maintaining help desk for the
ACES GST systems.
ACES GST Team
Project Saksham
The IT infrastructure upgradation project of CBEC is called ‘SAKSHAM’.
ACES-GST help desk for departmental
Officers and taxpayers
cbecmitra.helpdesk@icegate.gov.in
Toll free no. 1800 1200 232 Saksham Seva Helpline (Toll Free numbers): 1800 266 2232 / 1800 121 4560
Email: saksham.seva@icegate.gov.in
DG Systems

9.  Goods and Service Tax Network (GSTN) is the section 8 of
the new Companies Act, Non-government, private
limited company. It was incorporated on March 28, 2013.
GSTN would create common GST portal for 4 functions for
Tax Payers.
GSTN generates provisional Id’s based on the assesses
database provided by CBEC & State VAT Departments.
Applications for Registration, Return & Payments:
Is filled by Tax payers on GST common portal
Would be sent to CBEC GST backend system and
States’ back-end systems
Interaction between DG system & GSTN
Functions
of
GST Common Portal
Registration
Payment
Return
CBEC GST
Application

10. • The Central Board of Excise and Customs has set up Seva Kendras across the country to
simplify the migration of the taxpayers to the GST system. It is connected to both the GST
Common Portal as well the CBEC portal which will provide real time, updated information.
• (Updates available on Antarang home page)
CBEC has started new GST helpdesk called CBEC Mitra with an Interactive Voice
Response (IVR). It is operational 24×7 and will help the taxpayers as well as
departmental officers for ACES as well a GST related issues and information. The toll
free helpdesk number is 1800 1200 232 and email is
cbecmitra.helpdesk@icegate.gov.in. (The ACES Servicedesk in Chennai is closed)
Migration Seva
Kendra
CBEC Mitra Help
Desk
Stakeholder Outreach
It is the experience of the past that Taxpayers need lot of hand holding especially in the initial few years of
implementation of a new law.
For migration to GST of existing Central Excise/ Service Tax Assessee they have shown keen interest in
arranging awareness campaign/ Outreach programmes to facilitate the Taxpayers in migration to GST.
They have introduced:

11. Key benefits of Outreach to Stakeholders are:
Support for all Central Excise/ Service Tax Assessees in their migration to GST.
It is a one stop solution to complete their migration process including online filling up all relevant
details in www.gst.gov.in apart from scanning/uploading the relevant documents.
These are immediately functional as part of the GST Training/ Outreach programme of CBEC.
You can continue to upload details/ photographs of such Migration Seva Kendra in your jurisdiction
along with the results achieved, in the CBEC INTRANET PORTAL- ANTARANG
(https://antarang.icegate.gov.in)
Benefits of Outreach to Stakeholders

12. The accounting system for GST regime is being finalized by the office of Pr. CCA, CBEC.
The accounting of revenue by the accounting authorities would be based on e-kuber model of RBI
in which RBI will be the key aggregator and consolidator.
Accounting authorities will record accounts based on information provided by RBI.
Integration of Banks, GSTN and DG Systems with accounting
platform of Pr. CCA is under process.
Accounting Set-up

13. Launch of CBEC GST Mobile application
• CBEC GST mobile application (Android Version) was launched in
Android on 23rd of February, 2017
• CBEC GST Application can be downloaded
through the flowing path in Android:
Go to Playstore
In the Search field, Type “CBEC GST”
Download the CBEC GST application
Install the CBEC GST application

14. Thank You