Classroom Training Deck - Part 1

Designed and Developed by GSTN
Tax Officials Interface
Duration: 45 Minutes
Module Objectives
In this module, you will learn to:
Login to the Tax Officials Interface
Navigate the Dashboard
Register DSC for Tax Officials
Search for a Taxpayers details
Explain the Reassign functionality
List the functionalities available to System

Administrators
Slide 2
Introduction
Some Highlights of the Tax Officials Interface
Slide 3
Tax Officials Interface Login: Who
Roles that can login to the Tax Official's Interface of the GST portal*
*May vary from state to state

Page 4
. GSTN Internal Confidential
Tax Officials Interface Login: First-time Login Prerequisites
Page 5
Tax Officials Interface Login: Digital Signature Certificate (DSC)
Used to establish one's identity while

filing documents online
It is the digital equivalent to a normal

hand written signature
Mandatory for Gazetted Tax Officials

given by state government
Used to sign any statutory notices or

orders under the relevant act
Page 6
To know more about the System Requirements for DSC, check the link https://www.gst.gov.in/system/
Page 7
Class II DSC Class III DSC
Issued for both business personnel and Issued to individuals as well as

private individuals use organizations
These certificates confirm that the Primarily intended for e-commerce

information in the application applications, they are issued to
provided by the subscriber does not individuals only on their personal
conflict with the information in well- (physical) appearance before the
recognized consumer databases. Certifying Authorities
Page 8
System Requirements for Usage of DSC
To know more about the System Requirements for DSC, check the link https://www.gst.gov.in/system/
Slide 9
What Why When

The eForm signer Statutory Orders & To authenticate user
component provided Notices are required to
with GST portal is used be signed by tax
to sign web forms officials
Free of cost, if user

selects to use DSC
Image of emSigner
Slide 10
Pre-Requisites for Installing emSigner Web Socket Installer
Windows: Java:
32/64 bit 1.6 JRE 1.6.0_38+, 1.7, 1.8
Windows: Anyone of the following ports

Admin access to install emSigner
should be free:
component 1645, 8080, 1812, 2083, 2948
Slide 11
Downloading & Installing emSigner Web Socket Installer
1. Download emSigner from the DSC registration page of the GST portal
2. Double-click the emSigner.msi executable file 3. Click the Next button
Pop-up appears
Slide 12
4. To install the emSigner in the default 5. The emSigner Setup page is displayed.
folder created under Program Files, click the Click the Install button to begin the
Next button. You can click the Browse installation process
button, navigate and select the folder to
install emSigner
Slide 13
6. Click the Finish button to exit the Set up 7. Right click the emSigner icon placed on
wizard your Desktop and run as Administrator
Slide 14
8. A message indicating the start of 9. On successful set up, Digital

the emSigner service is displayed. Signature Signer window is displayed
Click the OK button
Slide 15
Tax Officials Interface Login: First-time Login
1 2
Tax Official gets username Enter the USERNAME +

to access the GST Portal on + PRAN or CPF or GPF + PAN to
their registered e-mail login for the first time
4 3
Enter OTP received on

Login to the GST Portal & set your official email ID
your password

Tax Officials Interface Login: Your First Login Business Rules
1. Username for 1st time login will be shared with users on email provided
2. Username will be as per the format FirstName.LastNameXXX where

XXX is a 3-digit serial number
3. User will be required to obtain OTP during their 1st login - validity
(duration) of OTP will be specified in the email
4. In case user receives an OTP, he will not be able to proceed any further
until he sets a new password
5. Password should be of 8 to 50 characters which should comprise of at

least one number, special character and letter (at least one upper and
lower case)

Tax Officials First Time Login: Demonstration

Tax Officials First Time Login
Slide 19
Tax Officials Subsequent Login: Demonstration

Tax Officials Subsequent Login
Slide 21
Tax Officials Interface Login: Registering your DSC
1 2 3
Follow the steps to register

Tax Official logs into Tax Go to My profile & click on
DSC and your DSC is now
Official's Interface using their Register DSC or Re-register DSC
registered
login credentials as the case may be
Page 22
Tax Officials Interface Login: Registering your DSC Business Rules
In case PAN is updated for a registered DSC, the status of the DSC will
become invalid and user will have to re-register DSC

Tax Officials Dashboard: Demonstration

Tax Officials Dashboard
1 2 3
Tax Official selects desired

Tax Official logs into the Tax Dashboard home screen is
menu or sub-menu options &
Official's Interface using their displayed
navigates to it to execute
login credentials
pending work item(s)
Dashboard is a utility provided to the Tax Officials where all activities

which can be performed by the user are made accessible to them.
The structure of the Dashboard will remain the same but the
constituent items may vary depending upon the role assigned to the
user.
Page 25
Tax Officials Dashboard: Sample Screenshot
Option to switch jurisdictions
Function-wise summary of all

pending work items
Summary based on due date
List-wise & date-wise breakdown

of work items
Page 26
Tax Officials Dashboard: Some Important Sections

Tax Officials Dashboard: Business Rules
1. For all Roles, the structure of the Dashboard will remain same but the
constituent items may vary depending upon the role assigned to the user
2. ARN Applications will contain applications where action is pending by

Tax Officials
3. In case user holds same Roles in different jurisdictions, multiple

dashboards will be accessible via a dropdown menu, user will be able to
select and access desired dashboard via the dropdown menu
Page 28
Tax Officials Login and Dashboard Navigation: Demonstration

Tax Officials Interface Designed and Developed by GSTN
Tax Officials Interface: Services Get Taxpayer Details
Tax Officials can view taxpayer details as & when required
Tax Officials may seek taxpayer information during investigation
Precondition: Tax Official must have role & jurisdiction rights to

view details
Page 30
Tax Officials Interface: Services Get Taxpayer Details

2 3
1
a a
BASIC
SEARCH
Tax Official logs into Tax Enter the GSTIN of the Taxpayer details will be
Official's Interface & clicks on taxpayer & click search displayed
the Services button & under
subheadings they click on Get
Taxpayer Details
ALTERNATE
PROCESS
2 3
b b
Search for Taxpayer Details All related results (GSTINs)

using the Find GSTIN link - PAN associated with the given PAN
Details or Email ID of taxpayer or Email ID will be displayed
& click Search
Page 31
Tax Officials Interface: Services Get Taxpayer Details Business Rules
1. Access to view taxpayer details will be dependent on the role and

jurisdiction assigned to the user
2. User will be able to view primary fields in case the taxpayer belongs to a
different state or UT
Page 32
Get Taxpayer Details: Demonstration

Tax Officials Interface: Services Reassign Work Items
Senior Tax Officials or

State/District System Admins
Reassign pending work items of juniors
Tax Officials
Work Item removed from queue Work Item added to queue
Page 35
Tax Officials Interface: Services Reassign Work Items
Tax Official logs into Tax

Official's Interface & clicks on
the Services button & under
subheadings they click on
Reassign Work Items
(highlighted) to the list of
options
You can also see a summary of

all the work items assigned
from your desk in addition to
the work assigned to your desk
Page 36
Tax Officials Interface: Services Reassign Work Items Business Rules
1. Work can be reassigned any number of times, e.g. process registration

application, process amendment to core field etc.
2. User can reassign work in their jurisdiction from one subordinate to

another. Such reassignment can happen for any lower level in the
hierarchy.
3. System Administrators or Senior Officials can reassign work-items of

junior tax officials if they are in the same role & jurisdiction
4. Any work item which is being processed by a user cannot be reassigned

at that moment. User will be given an error that work is being
processed upon, cannot be reassigned at this moment.
5. Work cannot be reassigned to a user incase their access is blocked due

to leave applied by them
Page 37
Tax Officials Interface: System Administrators

System Administrator functions on the GSTN portal are executed by
1. Centralised Admin (nominated by GSTN)
2. State Admin
3. District Admin
List tasks performed by System Administrators

Upload/Delete published documents
Maintaining Directory of Officials
Maintaining Directory of Office Addresses
Creation/Update of Records of Officials
role & Jurisdictional Administration
Update Holiday Calendar
Update Jurisdiction of Taxpayer
Extension of due dates for filing of returns
Transfer of Charge
Broadcast Message
Please note: All System Administrators may not have access to all the tasks
Page 38
Module Summary
You have reached the end of the module,
you should be able to:
Navigate using the Tax Official's Interface Dashboard
DSC for Tax Officials
Search for a Taxpayers details
Explain Reassign functionality
List the functionalities available to a System Administrators
Slide 39
Registration Designed and Developed by GSTN
Registration
Duration: 3 Hours
Registration Designed and Developed by GSTN
Module Objectives
After completing this module, you will understand:
Registration What, Why, Who, When, Where
Multiple registrations of a single entity (inter & intra-state)
What are HSN & SAC?
Some common scenarios in which amendments would be required
The Composition Scheme
The difference between voluntary & suo moto cancellation of
registration, the reasons for the cancellation of registration, & revocation
of a cancelled registration
The Concept of ISD under GST
The difference b/w place of business & principal place of business
The definition of place of business & place of supply
Roles & responsibilities of primary authorized signatory and promoters
Process of amendments to core fields
Process applications for voluntary cancellation of registration
Slide 41
Registration: An Overview Designed and Developed by GSTN
Slide 42
Introduction
Some Highlights
Slide 43
Obtaining a GST registration number
Commonly called the GSTIN
PAN-based
For TDS deductors not having PAN, TAN-based

registration is possible
State-specific
Slide 44
Structure of GSTIN
Slide 45
Legally recognized
Avail benefits of tax credits
Proper accounting
Slide 46
Any/all types of entities

carrying out supply of
Goods
Services
Both Goods & Services
Tax Return Preparers (TRPs)

can also enroll
Slide 47
Supplies > INR 20L Suppliers making Casual taxable

(10L for some states) inter-state supply persons
Other Notified Persons

UN Bodies Embassies (e.g. Government
Departments)
Tax Deductors / Tax

Anyone liable for
Collectors under
reverse charge
GST
Input Service E-Commerce Agents for

Distributors (ISD) Operators registered principal
Slide 48
Annual turnover > 10 Lakhs for Arunachal Pradesh, Assam, Himachal

Pradesh, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland,
Sikkim, Tripura, & Uttarakhand
Annual turnover > 20 Lakhs for all other states & UTs
Apply within 30 days of liability for all categories except for Non-
resident Taxable Persons & Casual Taxpayers
For Casual & Non-resident Taxable Persons, 5 days before the

commencement of business - GSTIN active for 90 days in this case &
can be extended only once
Slide 49

Where can I register under GST? Is online registration mandatory?
www.gst.gov.in
Must be taken online
Slide 50
Multiple Registrations
Can a single entity have multiple registrations?
If yes, under what conditions

If no, why not?
Slide 51
Amendment of core & non-core fields

Can I make changes (amendments) to my GST registration?
Yes, you can!
Core Fields Non-core Fields
Core fields include: All other fields

Name of Business
All Stakeholders Details
Principal Place of Business No reasons or documents required
Must provide valid reason & prescribed No approval required from Tax Official
documents
You can do edit non-core fields
online on your own!
Requires approval from Tax Official
Slide 52
Composition Scheme
What is the Composition Scheme?
For small taxpayers whose aggregate annual

turnover (PAN-based) does not exceed INR 50
lakhs
GST will be % of turnover (not less than 2.5%

for manufacturers & not less than 1% in other
cases)
Usually a lower rate
Some restrictions/conditions
Slide 53
Composition Scheme Restrictions/Conditions
Turnover not exceeding

No interstate supply
INR 50L
Only for goods and

E-commerce operators or
manufacturers in
service providers
selective cases
Slide 54
The Difference Between Voluntary & Suo Moto Cancellation
Voluntary Cancellation Suo Moto Cancellation

Cancellation filed by taxpayer Cancellation initiated by officer
Voluntary Enforced
Revocation of Cancelled Registration
Request to revive
Within 30 days of receipt of the cancellation order
In case of rejection of expiration of revocation period (30 days from

the date of service of the order of cancellation of registration),
taxpayer will have to apply for a fresh registration & will be allotted
new GSTIN
Slide 55
Reasons for Cancellation by Taxpayers
Closure of business
Below threshold for registration
Transfer of business /merger/amalgamation
Change of PAN
Non-commencement of business within the stipulated time period
No liability post registration
Death of proprietor
Slide 56
Input Service Distributor (ISD)
TAX Credits
TAX Credits
ISD TAX Credits
TAX Credits
Note: Only one ISD per state
Slide 57
Place of Business
Any location where an entity conducts business
One entity, many places of business
Maximum 500 (may change)

Principal Place of Business
One location
Usually head office/corporate office
All financial records are available in one place
Slide 58
Place of Supply
Termination of movement of goods Location based (hotel, banquet hall)
Place of assembly or installation of Performance-based (catering,

goods exhibition)
If goods supplied on board a Location of individual service

conveyance (aircraft, ship etc.), receiver in case of registered person
then location at which goods taken or others (insurance, training)
on-board
Money & Securities do not fall under

goods
Slide 59
Roles & Responsibilities
Any proprietor, partner, or Entity may have many authorised

director (Whole-time or Managing signatories but only one of them is
Director) of an entity is a Primary Authorised Signatory
promoter
Responsible for executing all
They may or may not be transactions vis--vis GST
authorised signatories or Primary
Authorised Signatory Receives all communication from
Tax Authorities
Promoter/s responsible for
appointing Primary Authorised In case of Non-resident Taxable
Signatory for the entity Persons, Primary Authorised
Signatory must be Indian national
Slide 60
Checking for Understanding
If an entitys turnover is INR 6 lakhs in Himachal Pradesh &

INR 5 lakhs in Delhi, does it need to register under the GST
regime? Why?
What is the role of an ISD? Can I use one ISD registration to

allocate credit across places of business in different states?
What is the difference between a Promoter & Primary

Authorised Signatory?
How many additional places of business can an entity have?
Who can opt for a Composition scheme?
What is Suo Moto Cancellation? Slide 61

Registration for Taxpayers Designed and Developed by GSTN
Slide 62
Important Notices
IMAGES
All documents must be uploaded in .pdf or .jpeg formats
Document file size must be less than 1 MB
Photograph file size must be less than 100 KB
BUTTONS
Primary action button highlighted in blue
Secondary actions button highlighted in white
Slide 63
How to Apply for a New Registration: Demonstration
Slide 64
How to Apply for a New Registration: New Registration Screen
1. Open the GST website &

select New Registration
2. Enter the mandatory details

I am a
State/UT
District where Principal
Place of Business is
located
Legal Name of Business
(as per PAN)
PAN
Email Address
Mobile Number
3. Click Proceed
Slide 65
4. Enter the Mobile OTP
5. Enter the Email OTP
6. Click Proceed
Slide 66
7. Temporary Reference Number (TRN) is generated
8. Click Home link to go back to Register Now
9. Click on Register Now again
10. Select Temporary Reference Number radio button
Slide 67
11. Enter the TRN
12. Click Proceed
Slide 68
You can edit or delete the

saved application here
The taxpayer can access the saved application on the GST portal at anytime using the
TRN up to 15 days post generation of TRN.
The TRN helps maintain data for Casual taxpayer (Advance Tax Payment)
All applications saved by taxpayer appear in descending chronological order.
Slide 69
Duration for which applications can be saved
Registration Amendment Cancellation

15 Days 15 Days 15 Days
Once duration has expired, applications will be purged by the system
This section is related to Registration & associated activities
Page 70
Registration for Taxpayers: Accessing My Saved Applications
Precondition: Application must be saved
Taxpayers can save one or more applications on the GST portal
Applications can be saved at various stages of completion
Each application has a fixed duration in which it can be edited & saved
After that duration the application expires & is automatically purged
Different applications can be saved for different durations
Page 71
You can select a preferred language from the given

list
Slide 72
How to Apply for a New Registration: OTPs Validated Successfully
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Slide 73
How to Apply for a New Registration: Head of the Registration Form
The head contains all the sections of the application in order of sequence
You must fill all the mandatory details in each section before moving onto the next one
You cannot jump sections until data on the tab page is saved
Once you complete a section, it will be marked as complete with a check mark
Slide 74
How to Apply for a New Registration: Body of the Registration Form
1. This is an illustration of the

Business Details section
2. All fields marked with red

dot are mandatory and must
be filled
3. Once you have entered all

the details, you must attach
the relevant documents
(may not be applicable in all
sections)
4. Click Save & Continue to

progress to the next section
Slide 75
How to Apply for a New Registration: Section Authorized Signatory
Dont forget to mark your Primary Authorised Signatory!
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Slide 76
How to Apply for a New Registration: Section - Goods and Services
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Slide 77
HSN Code
Slide 78
HSN Code
Grouping of articles or items in the HSN
Goods in the HSN are grouped into two broad categories:
Goods which the earth is endowed with, e.g., Minerals, Animals, Plant Water
etc. The first 24 chapters deal with agricultural products (Sections I-IV)
Goods which are man-made, e.g., TVs, Motor vehicles, the list is endless
because of changes in technologies
Goods in the HSN are grouped in two broad type of classification:
Goods under chapters 1 to 83 are generally classified according to material of

manufacture
Under chapters 84 to 96 are generally classified according to functions
Slide 79
HSN Code
Sections in the Harmonised System

Sec I(Chapter 1 to 5) covers live animals and animals product
Sec II( Chapter 6 to 14) covers vegetable products
Sec III (Chapter 15)(Single Chapter)covers animal or vegetable fats and oils
Section IV (Chapter 16 to 24) covers beverages spirits vinegar and Tobacco
Section V (Chapter 25 to 27) covers mineral products
Section VI (Chapter 28 to 38) covers Chemical and Para Chemical Products
Section VII (Chapter 39 to 40) covers Plastics and Articles thereof and Rubber and articles thereof
Section VIII (Chapter 41 to 43) covers certain animal products-Hides and Skin
Section IX (Chapter 44 to 46) covers group of vegetable products - Chapter 44 (Wood) Example 2
Section X (Chapter 47 to 49) covers vegetable products-Pulp-Paper & Paperboard-Products of Printing Industry
Section XI (Chapter 50 to 63) covers vegetable Textile and Textile Articles
Section XII (Chapter 64 to 67) covers Miscellaneous Products-Prepared Feathers-Artificial Flowers-Articles of Human
Hair
Section XIII (Chapter 68 to 70) covers Articles made of minerals-Stone plaster etc. - Ceramic-Glass products
Section XIV (Chapter 71) covers Precious metals and stones
Section XV (Chapter 72 to 83) covers Base Metals and Articles of Base Metal
Example 1
Section XVI (Chapter 84 to 85) covers Machinery and Mechanical Appliances
Section XVII (Chapter 86 to 89) covers Vehicles, Aircraft, Vessels and associated transport equipment
Section XVIII(Chapter 90 to 92) covers Apparatus and Equipment
Section XIX(Chapter 93) covers vegetable Arms and Ammunitions
Section XX(Chapter 94 to 96) covers Miscellaneous Manufactured Articles
Section XXI (Chapter 97 to 98) covers Arts, Collectors pieces and Antiques
Slide 80
HSN Code
Example 1: Laptop Computer Example 2: Wooden Fork
Identify: Machine Identify: Article of wood

Material: Various (above Chapter 83) Material: Wood (below Chapter 83)
Function: Data processing Function: Cutlery
Possible: Section XVI Possible: Section IX
Possible: Chapter 84 Possible: Chapter 44
Heading: 84.74 Heading: 44.19
HS CODE: Four Digit Code is 8474 HS CODE: Four Digit Code is 4419
Slide 81
HSN Code
Slide 82
SAC
SAC Service Accounting Codes
Similar to HSN but exclusively for Service Providers
8-digit code developed by the CBEC
Used to identify type of service for service providers
Like HSN, it is mandatory to mention SAC when filing returns
Total 127 codes
Works contract will come under services
Always check CBEC website for updates on SAC
Slide 83
How to Apply for a New Registration: Section - Bank Accounts
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Slide 84
How to Apply for a New Registration: Section - Verification
1. Before you can submit your application, you

must
2. Check the box to accept the sworn affidavit
3. Digitally sign the application using DSC/E-

Signature
Slide 85
How to Apply for a New Registration: Submit
1. After digitally signing the form, you can click on submit. Select OK to confirm
your action.
Slide 86
How to Apply for a New Registration: Success
1. Congratulations! You have successfully submitted your GST Registration

Application.
Slide 87
Application Reference Number (ARN)
Upon successful submission of the Registration Application, the Primary

Authorised Signatory will be sent an Application Reference Number via email
& SMS.
Application Reference Number or ARN is a term we will encounter repeatedly

through our training program. For any transaction on the GST portal that
requires the approval of the Tax Authorities, you will be given an ARN.
This ARN is used as a unique identification feature for your transaction and is
closed only when the transaction is complete.
Slide 88
How to Apply for a New Registration: Post Submission
Taxpayer receives Application Reference Number (ARN) via email & SMS
Tax Authorities will send the taxpayer a response within 3 common working
days*
If your application is successful, you will receive the registration certificate

via email in PDF format which can be downloaded & printed
If the Tax Official has any queries, they will issue a Notice for Seeking
Clarification that you will receive via email in PDF format which can be
downloaded & printed
You have seven (7) working days to respond to the memo, failing which your
application will be rejected by the system
*Since GST follows the federal system, all registration applications require approvals from the
centre as well as the state. Therefore, common working days are defined as the working days in
the calendar year in which both the state & the centre are working or you can say, neither the
state, nor the centre is observing a holiday.
Slide 89
Tracking Your Registration Application (Pre-Login): Demonstration

Tracking Your Application Status
1 2 3
Precondition: Taxpayer has

Taxpayer goes to GST Services Under Registration, click on
submitted application selects the sub-menu Track Application Status
successfully & ARN has been Registration
generated
Page 91
Registration Processing for Tax Officials Designed and Developed by GSTN

Slide 92
Registration Processing: Typical Process Flow
1. Preconditions must be met*
2. Select Application using Application Reference Number (ARN)
3. Review Application
4. Approve application or Raise queries
*This process is automatic as the ARN only shows up as an actionable item in the Tax
Official Back Office Dashboard if the preconditions are met
Slide 93
Processing New Registration Applications: Preconditions
Application successfully submitted by taxpayer
Application Reference Number (ARN) allocated as a work item
Taxpayer is in your jurisdiction
Tax Official has a valid Digital Signature Certificate (DSC)
Within 3 common working days since application submission
Slide 94
Processing New Registration Applications: Demonstration
Slide 95
Processing New Registration Applications: Dashboard
1. The back office dashboard has

many sections; please select
Registrations
2. Under registrations, select

Registration Applications
3. Now you will be able to see the

pending registration
applications in order of priority
4. Select the application for

processing
Slide 96
Processing New Registration Applications: Application Review
1. From here on, your

registration
processing
application can be
divided into two
parts
The Head the

upper portion of
the application that
has all the main
sections of the
application
The Body the rest

of the application
which has all the
details filled in by
the applicant
Slide 97
1. Tax Official must

review every section
thoroughly
2. In case of any
queries, Tax Official
can mark them
within each section
3. The query will be

highlighted with a
yellow line as shown
4. The total no. of

queries in each
section will be shown
in the head of the
form
Slide 98
1. Tax Official can also

flag the application for
site report post
issuance of registration
2. If additional
verification is required,
Tax Official may mark
the application to the
document verification
team
Slide 99
Processing New Registration Applications: Queries
1. All other queries will

get collated as shown
2. Please note only one

authority will process
the application
3. As per current draft

rule, authority raising
query first will process
the application
Slide 100
1. Alternatively, if the Tax

Official is satisfied with
the details in the
section, they can select
Verify & Continue to
move to the next
section.
2. Once verified, it cannot
be changed
Slide 101
Processing New Registration Applications: Actions
After reviewing your complete application, Tax Officials can perform

the following actions:
1. Approve
2. Issue Notice for Seeking Clarification
3. Reject (only activated in case Tax Official receives response to Notice

for Seeking Clarification or no response within 7 working days)
Important: In case the Tax Official does not take any action within 3 common
working days, the system auto-approves the application & the approval is termed
Deemed Approval. There would not be any Auto-Rejection.
Please note: These buttons will only be available to Registration Approval Authority
Slide 102
Processing New Registration Applications: Approval
1. After approval, directly

Registration certificate is
issued.
E D
O V
P R
AP
Slide 103
Processing New Registration Applications: Notice for Seeking Clarification
1. For any/all queries not marked to the

document verification team, the Tax
Official will raise a Notice for Seeking
Clarification
2. The Notice for Seeking Clarification will

collate the queries from the centre & the
state & send a consolidated notice to the
taxpayer
Slide 104
Processing New Registration Applications: Notice for Seeking Clarification
1. The taxpayer will get seven (7) common

working days to respond to the Notice
for Seeking Clarification failing which the
application will be automatically
rejected by the system
2. Alternatively, the Tax Official may

approve or reject the application after
receiving the response to the Notice for
Seeking Clarification from the taxpayer;
Tax Official will need to attach DSC to do
so.
Slide 105
Processing New Registration Applications: Rejection
It is important to note that a Tax Official cannot reject a

registration application without seeking a Notice for Seeking
Clarification
This is feature built into the system to ensure the taxpayer is

provided the opportunity to clarify the details of their
application
If the tax official rejects the application, a Rejection Order is

passed and emailed to the taxpayer
Slide 106
Processing New Registration Applications
QUESTION
What will happen if Central & State Tax Officials fail to take any action
within 3 common working days of the submission of the registration
application form?
Slide 107
Advance Concepts of Registration Designed and Developed by GSTN

Slide
Taxpayers Perspective
Making Amendments to the Core Fields of

Your Registration
Application to Opt for Composition Scheme
Application for Filing Clarification
Suo Moto Registration
Voluntary Cancellation of Registration
Slide
Making Amendments to the Core Fields of Your Registration: What & Why
What are Core Fields?
Require Tax Authoritys approval for amendment
May amend Registration Certificate
Name of Business, Principal Place of Business & Stakeholder Details
Why?
Existing Taxpayer wishes to amend any of the Core Fields in his

registration
What is the difference between Core Fields & mandatory fields?
Slide 110
Making Amendments to the Core Fields of Your Registration: Preconditions
Before applying, one must have
Active registration under GST regime
GST Portal login credentials
Scanned documents in support of the amendments to the core fields
Authorized signatory with valid credentials (DSC/E-Sign)
Slide 111
Making Amendments to the Core Fields of Your Registration : Post Submission
Tax Authorities will send the taxpayer a response within 7 common working
days
If your application is successful, you will receive the amended registration

certificate via email in PDF format which can be downloaded &printed
If the Tax Official has any queries, they will issue a Show Cause Notice (SCN)
to the taxpayer
Taxpayer has seven (7) working days to respond to the notice, failing which
your amendment application will be rejected by the system
Slide 112

Your Registration
Slide
Application to Opt for Composition Scheme: What & Why
What is the composition scheme under the GST regime?
Who can opt for a composition scheme?
Are there any conditions/restrictions?
Slide 114
Application to Opt for Composition Scheme: Preconditions
Active GSTIN
All India Aggregate Annual Turnover < INR 50L
Application is submitted 30 days before the beginning of the FY
No inter-state supply
No supply to E-commerce portals
Only for suppliers of goods (not for services)
Slide 115
Please note: You. can also Opt for Composition Scheme directly during the registration
GSTN Internal Confidential process
Application to Withdraw from Composition Scheme: Preconditions
Active GSTIN
Taxpayer has opted for composition scheme
Slide 116

Your Registration

Slide
To provide response to the Notice Seeking Clarification/Show Cause Notice issued

by the Tax Official for seeking clarifications specific to registration related forms.
The response can be given by either by modifying the application or not modifying
the form
Preconditions:
Tax official(s) have jurisdiction over the Applicant
Notice for Seeking Clarifications or Show Cause Notice has been issued
against the applicant
Time limit of 7 days to respond since the date of receipt of notice has
not expired
Path on GST Website:

GST Services > Registration > Application for Filing Clarifications
GST Portal will enable only such fields where the Tax officials have sought
clarification or actions from the Applicant/Taxpayer & other fields will be blocked
for editing.
Slide 118

Your Registration



Slide
Suo Moto Registration: What & Why
Slide 120
Suo Moto Registration: Preconditions
Before initiating Suo Moto Registration, Tax Official must have
Authorization
Ability to generate temporary ID (available via SMS also)
Detention/Seizure Memo or statement of unregistered person for

Taxpayer details
Order from Tax Authorities
Slide 121
Suo Moto Registration: Raid or Detained Vehicle
Suo Moto registration will be done on the spot for defaulters
Using a unique SMS registration feature through mobile, Tax

Official can generate Temporary ID immediately
Amount of tax collected in cash will be immediately

communicated to the Tax Authority to prevent vigilance issues
Slide 122

Your Registration



Slide
Voluntary Cancellation of Registration: What & Why
What?
Voluntarily giving up your GST registration
Why?
Closure/transfer of business
Turnover < Threshold for registration
Change in PAN
Non-commencement of business within stipulated time-frame
Business no longer liable for registration
Slide 124
Voluntary Cancellation of Registration: Preconditions
Before initiating Cancellation, Taxpayer must have
Active GSTIN
Valid reason for cancellation (refer to previous slide)
In case the reason for cancellation of registration is amalgamation/

merger/change in constitution, the new entity (i.e. transferee entity)
must be registered (valid GSTIN) with the tax authorities.
Slide 125
Voluntary Cancellation of Registration: Post Submission
Tax Authorities will send the taxpayer a response within 30 days
If your application is successful, you will receive the cancellation order via
email in PDF format which can be downloaded & printed
If the Tax Official has any queries, they will issue a Show Cause Notice (SCN)
to the taxpayer
Taxpayer has seven (7) common working days to respond to the notice, failing
which your application for cancellation will be rejected by the system
Tax Official can accept or reject application in seven (7) common working
days after receiving response from the Applicant.
Slide 126

Your Registration



Slide
Tax Officials Perspective
Processing Amendments to Core

Fields
Processing Applications for Voluntary

Cancellation of Registration
Slide
Processing Amendments to Core Fields
Preconditions
Taxpayer has active GSTIN
Taxpayer has applied for an amendment to a core field
ARN for the application has been generated & allocated as a work item
Taxpayer is in the Tax Officials jurisdiction
Tax Official has valid DSC
Slide 129
Tax Officials Perspective
Processing Amendments to Core

Fields

Processing Applications for Voluntary
Cancellation of Registration
Slide
Processing Applications for Voluntary Cancellation of Registration
Preconditions
Taxpayer has active GSTIN
Taxpayer has successfully applied for surrender of registration, ARN is

generated & allocated as a work item
In case the reason for cancellation of registration is amalgamation/

merger/ change in constitution, the new entity (i.e. transferee entity)
must be registered (valid GSTIN) with the tax authorities
Taxpayer is in the Tax Officials jurisdiction
Tax Official has valid DSC
Slide 131
Module Summary
You have completed the module. You should now know
The What, Why Who, When, Where & How of Registration

Multiple registrations of a single entity
Amendment of core & non-core fields would be required
The Composition Scheme
The difference between voluntary & suo moto cancellation of
registration, the reasons for the cancellation of registration, & revocation
of a cancelled registration
The Concept of ISD under GST
Difference b/w place of business & principal place of business
The definition of place of business & place of supply
Roles and responsibilities of primary authorized signatory & promoters
Pre-conditions of processing amendments to core fields
Pre-conditions of processing voluntary cancellation of registration
Slide
Taxpayer's Interface
Duration: 15 Minutes
Taxpayer's Interface Designed and Developed by GSTN
Module Objectives
In this module, you will learn to:

Login to the Taxpayers Interface
Search for a taxpayer
Slide
Introduction
Some Highlights of the Taxpayers Interface
Slide
Who can access the GST Portal?
All tax-payers like

Manufacturers
Job-workers
Traders
Importers & Exporters
E-commerce Operators
All types of Service Providers
Casual taxpayers/Non-resident taxable
persons/Tax Professionals
Government Departments
Page 136
Taxpayers Interface Designed and Developed by GSTN
Login: Demonstration

Taxpayers Interface: Login
Precondition: User has valid login credentials created during Registration
Login Screen Taxpayer Dashboard
Screenshots are for reference purposes only

Page 138
Taxpayers Interface: Login Screen Captcha Code
Captcha Code is an additional

security feature
Unique alpha-numeric code
Must be entered at the time of login
Used to identify that you are human

Slide 139
Taxpayers Interface: Dashboard (Reference Screenshot)

Page 140
Taxpayers Interface: Login Business Rules

Note: Your GSTIN is not your username; creating your username is an activity done
by the taxpayer during registration
1. Password should be of 8 to 15 characters which should comprise of at

least one number, one special character and letters (at least one upper
and one lower case)
2. Password will be locked after < 3 > consecutive unsuccessful attempts

post which taxpayer must use change password process
3. At one point of time, user can login through a single session only.
Multiple sessions for same user id are not allowed
4. User needs to mandatorily change his password after < 120 > days
5. Migrated dealers will provide mobile number and email ID during first
login
Information security tip: Do NOT share your password with anyone or write it anywhere
Page 141
Taxpayer's Interface: Search Taxpayer (Pre Login)
When will a taxpayer search for another taxpayer?
When filing returns
To confirm taxpayers GST status/validity
To view business details of taxpayer
Page 142
Taxpayer's Interface: Search Taxpayer (Pre Login)
1 2 3
Taxpayer clicks Search Taxpayer in Search page will prompt user to Relevant search result is
Others section under the GST enter exact GSTIN. If user is in displayed & user can view
Services menu pre-login mode, they will have limited taxpayer details
to do a Captcha verification
Taxpayer Details displayed in Pre Login mode:
GSTIN Taxpayer Type

Legal Name of Business Nature of Business Activity
State Jurisdiction GSTIN Status
Centre Jurisdiction Nature of additional place of business
Date of registration Black Listing details
Constitution of Business Date of Cancellation
Page 143
Taxpayer's Interface: Search Taxpayer (Post Login)
1 2 3
Taxpayer clicks Search Taxpayer in Search page will prompt user Relevant search result is
Others section under the GST to enter GSTIN displayed & user can view
Services menu taxpayer details
Taxpayer Details displayed Post Login:
Everything in Pre Login mode
Name of
Proprietors/Directors/Promoters
Address of Principal Place of Business
Additional Place of Business
Page 144
Module Summary
In this module, you have learnt how to:

Search for a taxpayer
Slide
Training Evaluation Designed and Developed by GSTN
Your feedback will help us plan tomorrows session better!
Slide 146
THANK YOU!
Slide 147

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Tax Officials Interface

In this module, you will learn to:

Login to the Tax Officials Interface

Navigate the Dashboard

Register DSC for Tax Officials

Search for a Taxpayers details

Explain the Reassign functionality

List the functionalities available to System

Tax Officials Interface Login: Who

*May vary from state to state

Tax Officials Interface Login: First-time Login Prerequisites

Tax Officials Interface Login: Digital Signature Certificate (DSC)

Used to establish one's identity while

It is the digital equivalent to a normal

Mandatory for Gazetted Tax Officials

Used to sign any statutory notices or

Tax Officials Interface Login: Digital Signature Certificate (DSC)

Tax Officials Interface Login: Digital Signature Certificate (DSC)

Class II DSC Class III DSC

Issued for both business personnel and Issued to individuals as well as

These certificates confirm that the Primarily intended for e-commerce

Tax Officials Interface Login: Digital Signature Certificate (DSC)

System Requirements for Usage of DSC

Tax Officials Interface Login: Digital Signature Certificate (DSC)

What Why When

Free of cost, if user

Tax Officials Interface Login: Digital Signature Certificate (DSC)

Pre-Requisites for Installing emSigner Web Socket Installer

Windows: Anyone of the following ports

Tax Officials Interface Login: Digital Signature Certificate (DSC)

Downloading & Installing emSigner Web Socket Installer

2. Double-click the emSigner.msi executable file 3. Click the Next button

Tax Officials Interface Login: Digital Signature Certificate (DSC)

Tax Officials Interface Login: Digital Signature Certificate (DSC)

Downloading & Installing emSigner Web Socket Installer

Tax Officials Interface Login: Digital Signature Certificate (DSC)

Downloading & Installing emSigner Web Socket Installer

8. A message indicating the start of 9. On successful set up, Digital

Tax Officials Interface Login: First-time Login

Tax Official gets username Enter the USERNAME +

Enter OTP received on

. GSTN Internal Confidential

Tax Officials Interface Login: Your First Login Business Rules

2. Username will be as per the format FirstName.LastNameXXX where

5. Password should be of 8 to 50 characters which should comprise of at

. GSTN Internal Confidential

Tax Officials First Time Login: Demonstration

. GSTN Internal Confidential

Tax Officials First Time Login

Tax Officials Subsequent Login: Demonstration

. GSTN Internal Confidential

Tax Officials Subsequent Login

Tax Officials Interface Login: Registering your DSC

Follow the steps to register

Tax Officials Interface Login: Registering your DSC Business Rules

. GSTN Internal Confidential

Tax Officials Dashboard: Demonstration

. GSTN Internal Confidential

Tax Officials Dashboard

Tax Official selects desired

Dashboard is a utility provided to the Tax Officials where all activities