{"id":118,"date":"2018-01-11T12:22:19","date_gmt":"2018-01-11T12:22:19","guid":{"rendered":"http:\/\/www.gstonlineregistration.in\/blog\/?p=118"},"modified":"2018-03-31T07:12:43","modified_gmt":"2018-03-31T07:12:43","slug":"gst-updates-features-registration","status":"publish","type":"post","link":"https:\/\/www.gstonlineregistration.in\/blog\/gst-updates-features-registration\/","title":{"rendered":"GST updates and its new features &#8211; GST Registration in Coimbatore"},"content":{"rendered":"<p><span style=\"font-size: 18pt;\"><strong><span style=\"font-family: georgia, palatino, serif;\">GST registration in Coimbatore<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">GST registration can be done with the special offers and with higher efficacy.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Goods and services tax (GST) means any tax on the supply of goods, services or both except the taxes on the supply of the alcoholic liquor for the human consumption. It has unique principles and <a href=\"http:\/\/www.gstonlineregistration.in\/tirupur\/gst-registration-tirupur.php\">significant elements of prior central and state laws.<\/a> It is actually inspired by VAT\/GST legislation of Australia, Malaysia, and EU etc. along with the international VAT\/GST guidelines of The Organisation for Economic Cooperation and Development (OECD).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Article 366 (12) \u2013 goods (It includes all the materials, commodities and articles.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Article 366(26A) \u2013 Anything other than the goods.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Article 366(26b) \u2013 With reference to the articles 268, 246A, 269, 269A and 279A includes a union territory with the legislature.<\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-119 size-full\" src=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2018\/01\/existing-gst.jpg\" alt=\"registration\" width=\"702\" height=\"981\" srcset=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2018\/01\/existing-gst.jpg 702w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2018\/01\/existing-gst-215x300.jpg 215w\" sizes=\"auto, (max-width: 702px) 100vw, 702px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-120 size-full\" src=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2018\/01\/gst.jpg\" alt=\"registration\" width=\"711\" height=\"377\" srcset=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2018\/01\/gst.jpg 711w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2018\/01\/gst-300x159.jpg 300w\" sizes=\"auto, (max-width: 711px) 100vw, 711px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-121\" src=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2018\/01\/gst-1.jpg\" alt=\"registration\" width=\"624\" height=\"533\" srcset=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2018\/01\/gst-1.jpg 551w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2018\/01\/gst-1-300x256.jpg 300w\" sizes=\"auto, (max-width: 624px) 100vw, 624px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\"><strong>GST council decisions:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Threshold limit for exemption is Rs.20 lac. (For special category states \u2013Rs.10 lac). Except for J&amp;K.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Threshold limit for compounding scheme is Rs.1 Crore.<\/span>\n<ul>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">For traders \u2013 1%.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">For manufacturers -2%<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">For restaurants \u2013 5%.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-122 size-full\" src=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2018\/01\/gst-council.jpg\" alt=\"registration\" width=\"646\" height=\"416\" srcset=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2018\/01\/gst-council.jpg 646w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2018\/01\/gst-council-300x193.jpg 300w\" sizes=\"auto, (max-width: 646px) 100vw, 646px\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">This turnover limit has been recommended to be raised to Rs.1.5 Crore in 23<sup>rd<\/sup> amendment in the act.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\"><a href=\"http:\/\/www.gstonlineregistration.in\/trichy\/gst-registration-trichy.php\">Existing area based exemption schemes can be converted into reimbursement <\/a>based schemes by government.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Tax rates are 5%, 12%, 18% and 28%.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Separate tax rate of 3% or 0.5% for precious metals.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Some goods and services would be exempt.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Tax on the peak rate of 28% on specified luxury goods.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">To ensure the single interface \u2013all administrative control over.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">90% of tax payers whose turnover below Rs.1.5 Crore would vest with the state tax administration.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Tax payers of 10% whose turnover below Rs.1.5 Crore may vest with the central tax administration.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\"><a href=\"http:\/\/www.gstonlineregistration.in\/trichy\/gst-registration-trichy.php\">Taxpayers having turnover above Rs.1.5 crore would be divided equally<\/a> between the central and state tax administration.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">With the power of IGST act, it shall be cross empowered on the same basis as under CGST and SGST acts with the few exceptions.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">There are around eighteen rules have been recommended and notified for Composition, valuation, registration and input tax credits, etc.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 18pt; color: #000000;\"><strong>\u00a0<\/strong><strong>Exemption from registration:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">To suppliers <a href=\"http:\/\/www.gstonlineregistration.in\/madurai\/gst-registration-madurai.php\">who provide the services through an e-commerce platform<\/a> provided that their aggregate turnover shouldn\u2019t exceed the amount of Rs.20 lacs.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">To the suppliers who make the inter-state supply up to Rs.20 lacs.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Reverse charge on purchase from the unregistered persons \u2013exemption from the section 9(4).<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\"><a href=\"http:\/\/www.gstonlineregistration.in\/madurai\/gst-registration-madurai.php\">There is no requirement to pay the tax on advance which has been received<\/a> for the supply of goods by all the taxpayers.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Exemption from the tax for the supplies when it is from the goods transport agency (GTA) to the unregistered person.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">TCS\/TDS provisions will be suspended till 31\/3\/18.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 14pt; font-family: georgia, palatino, serif; color: #000000;\">E-wallet scheme for the exports will be introduced from 1\/4\/18.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-123 size-full\" src=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2018\/01\/exemption.jpg\" alt=\"registration\" width=\"800\" height=\"554\" srcset=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2018\/01\/exemption.jpg 800w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2018\/01\/exemption-300x208.jpg 300w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2018\/01\/exemption-768x532.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Nationwide E-way bill will be introduced for the inter-state supplies from 1\/2\/18 and for the intra-state supplies from 1\/6\/18.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">All the taxpayers are required to file GSTR-3B monthly and have to pay the tax on monthly basis.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Tax payers whose turnover up to Rs.1.5 Crore need to file GSTR-1 returns quarterly and monthly for the other taxpayers.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\"><a href=\"http:\/\/www.gstonlineregistration.in\/salem\/gst-registration-salem.php\">The time duration for filing GSTR-2 and GSTR-3 <\/a>for the months of July 2017 to March 2018 would be worked out by a committee of officers.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">The late fee has been already paid but subsequently waived off will be re-credited to their electronic cash ledger under the tax head instead of Fee head.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">There is a facility of manual filing for refund the application and for advance ruling.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">If the tax liability for the month is \u201cNIL\u201d, it will be charged of Rs.20 per day instead of Rs.200.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">If the tax liability for that month is not \u201cNil\u2019, it will be charged of Rs.50 per day instead of 200.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Services for Nepal and Bhutan will be exempted from GST if the payment has not received in foreign convertible currency; those suppliers will be eligible for input tax credit.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\"><a href=\"http:\/\/www.gstonlineregistration.in\/salem\/gst-registration-salem.php\">The centralised Unique Identification Number (UIN)<\/a> will be issued to every foreign diplomatic mission\/UN organisation by the central government.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 18pt; color: #000000;\"><strong>Features of GST act:<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-83 size-full\" src=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/gst5-2.jpg\" alt=\"registration\" width=\"620\" height=\"464\" srcset=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/gst5-2.jpg 620w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/gst5-2-300x225.jpg 300w\" sizes=\"auto, (max-width: 620px) 100vw, 620px\" \/><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Concurrent jurisdiction for levy and collection of GST by the centre and the states.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Centre to levy and collect the IGST on supplies in the course of interstate supplies and imports.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">All transactions and processes only through the electronic mode \u2013 non-intrusive administration.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Compensation for the loss of revenue to states for five years.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">PAN based registration.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Registration can be done only if the turnover is more than Rs.20 lac.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\"><a href=\"http:\/\/www.gstonlineregistration.in\/coimbatore\/gst-registration-coimbatore.php\">Composition scheme will not be available for the inter-state suppliers,<\/a> specified category of manufacturers and the service providers (Except restaurant service).<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Input tax credits may be available on taxes paid on all the procurement.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">There is an option of voluntary registration.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Set of auto populated annual and monthly returns.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Automatic generation of returns.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\"><a href=\"http:\/\/www.onlinecompanyregistration.in\/gst\/gst-registration-coimbatore.php\">Composition tax payers to file the quarterly return<\/a>s.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">GST practitioners for assisting the filing of returns.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">GSTN and GSPs (GST Suvidha Providers) to provide the technology based assistance.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Refunds will be granted within 60 days.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Refunds will be directly credited to the bank accounts.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Comprehensive transitional provisions for the smooth transition of existing tax payers to the GST regime.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">State level screening committee has to set up.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">We are a team of professional experts who provides the brilliant solutions to the clients for all their business related issues and requirements. GST registration can be done within the shortest duration of time and at a reasonable cost. To know more details -&gt; <a href=\"http:\/\/www.gstonlineregistration.in\/\">Go here.<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST registration in Coimbatore GST registration can be done with the special offers and with higher efficacy. Goods and services tax (GST) means any tax on the supply of goods, services or both except&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,4],"tags":[16,22,27,21,19,20,17,18],"class_list":["post-118","post","type-post","status-publish","format-standard","hentry","category-gst-onlineregistration","category-gst-registration","tag-gst-registration-in-coimbatore","tag-gst-registration-in-erode","tag-gst-registration-in-hyderabd","tag-gst-registration-in-karur","tag-gst-registration-in-madurai","tag-gst-registration-in-salem","tag-gst-registration-in-tirupur","tag-gst-registration-in-trichy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>GST updates and its new features - GST Registration in Coimbatore<\/title>\r\n<meta name=\"description\" content=\"GST registration can be done within the specified time period and with higher accuracy. 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