Goods and Service Tax (GST)

Goods and Service Tax in India

Goods and Service Tax (GST)

Goods and Service Tax (GST) is a destination based tax on consumption of goods and services. It is proposed to be levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as setoff. In a nutshell, the only value addition will be taxed and burden of tax is to be borne by the final consumer. GST will be implemented in India from 1st April 2017.

The GST would replace the following taxes:

(A) Taxes currently levied and collected by the Centre:
  1. Central Excise Duty
  2. Duties of Excise (Medicinal and Toilet Preparations)
  3. Additional Duties of Excise (Goods of Special Importance)
  4. Additional Duties of Excise (Textiles and Textile Products)
  5. Additional Duties of Customs (commonly known as CVD)
  6. Special Additional Duty of Customs (SAD)
  7. Service Tax
  8. Central Surcharges and Cesses so far as they relate to supply of goods and services

(B) State taxes that would be subsumed under the GST are:
  1. Local Sales Tax (State VAT)
  2. Central Sales Tax
  3. Luxury Tax
  4. Entry Tax (all forms)
  5. Entertainment and Amusement Tax (except when levied by the local bodies)
  6. Taxes on Advertisements
  7. Purchase Tax
  8. Taxes on Lotteries, Betting and Gambling
  9. State Surcharges and Cesses so far as they relate to supply of goods and services

The GST Council shall make recommendations to the Union and States on the taxes, cesses and surcharges levied by the Centre, the States and the local bodies which may be subsumed in the GST.


GST Registration

Liability for Registration in GST
Region Aggregate Turnover
Liability to Register Liability for Payment of Tax
North East India Rs 9 Lakhs Rs 10 Lakhs
Rest of India Rs 19 Lakhs Rs 20 Lakhs

If you are a regular dealer or a composite tax payer, you need to do the following:

  1. Fill Part-A of Form GST REG-01. Provide your PAN, mobile number, and E-mail ID, and submit the form.
  2. The PAN is verified on the GST Portal. Mobile number, and E-mail ID are verified with a one-time password (OTP).
  3. You will receive an application reference number on your mobile and via E-mail.
  4. Fill Part- B of Form GST REG-01 and specify the application reference number you received. Attach other required documents and submit the form. Following is the list of documents to be uploaded –
      1. Photographs: Photographs of proprietor, partners, managing trustee, committee etc. and authorized signatory
      2. Constitution of taxpayer : Partnership deed, registration certificate or other proof of constitution
      3. Proof of principal / additional place of business :
          1. For own premises – Any document in support of the ownership of the premises like latest property tax receipt or Municipal Khata copy or copy of electricity bill.
          2. For rented or leased premises – copy of rent / lease agreement along with owner’s (landlord) documents like latest property tax receipt or Municipal Khata copy or copy of electricity bill.
      4. Bank account related proof : Scanned copy of the first page of bank pass book or bank statement
      5. Authorization forms: For each authorized signatory, upload authorization copy or a copy of resolution of managing committee or board of directors in the prescribed format.
  5. If additional information is required, Form GST REG-03 will be issued to you. You need to respond in Form GST REG-04 with required information within 7 working days from the date of receipt of Form GST REG-03.
  6. If you have provided all required information via Form GST REG-01 or Form GST REG-04, a certificate of registration in Form GST REG-06 will be issued within 3 days from date of receipt of Form GST REG-01 or Form GST REG-04.
  7. If the details submitted are not satisfactory, the registration application is rejected using Form GST REG-05.

Registration Forms for Other Stake Holders

Form No. Form Type
Form GST REG-07 Application for Registration as Tax Deductor or Tax Collector at Source
Form GST REG-08 Order of Cancellation of Application for Registration as Tax Deductor or Tax Collector at Source
Form GST REG-09 Application for Allotment of Unique ID to UN Bodies/Embassies
Form GST REG-10 Application for Registration for Non Resident Taxable Person

MOBILE LOSS OR STOLEN – COMPLAINT LETTER FORMAT

Mobile Theft
We are giving below the format of Complaint Letter which has to be submitted to the Railway Police personally if your mobile handset is/was stolen (pickpocketed) or missing during Railway travelling. You also have to submit the copy of the bill (Mobile Purchase), which contained IMEI Number along with this letter. IMEI Number is necessary, if you don't have, then police will not register the complaint.

"Quote"

Date:

From:
Your Name
Your Address 1
Your Address 2
Your Address 3
Your Current Mobile No. which is functional

To,
The Sr. Inspector of Police
______ Railway Police Station


Sub.: Loss of Mobile

Sir,

I state that on _______ (date) at ______ (time) I was traveling by local train from ____ (Origin station) to _______ (Destination) when I boarded up in at the _________ Railway Station, my Mobile was along with me but when I got down _______ (Station) I found that my Mobile was missing.

I state that in spite of my diligent attempts, I have been unable to locate my Mobile No. ________ & Mobile No. ___ (in case of dual SIM card) Model No. ____________, IMEI Number. _________________.

I am filing this complaint before the ____________ Railway Police Station for Loss of the aforesaid Mobile handset. I request you to investigate this matter and return my mobile as early as possible.

Thanking You,

Yours faithfully,

(Your Name)

"Unquote"
SPECIAL TRAINS FOR NAVRATRI AND DIWALI

SPECIAL TRAINS FOR NAVRATRI AND DIWALI

Central Railway has decided to run 14 fully reserved Navratri and Diwali specials on special charges between Mumbai CST and Karmali. The details are as under –


1) 01001 / 01002 Mumbai CST - Karmali Weekly Navratri Specials (6 Trips).

Train No. 01001 weekly specials will leave Mumbai CST at 00.20 hrs on every Wednesday from 14.10.2015 to 28.10.2015 and arrive Karmali at 12.00 hrs the same day.

Train No. 01002 weekly specials will leave Karmali at 14.20 hrs on every Wednesday from 14.10.2015 to 28.10.2015 and arrive Mumbai CST at 01.20 hrs the next day.

HALTS: Dadar, Thane, Panvel, Roha, Khed, Chiplun, Sangmeshwar, Ratnagiri, Kankavali, Kudal, Sawantwadi Road and Thivim.

COMPOSITION: one AC-2 tier, one AC-3 tier, 10 Sleeper Class, 6 General Second Class


2) 01003 / 01004 Mumbai CST - Karmali Weekly Diwali Specials (8 Trips).

Train No. 01003 weekly specials will leave Mumbai CST at 00.20 hrs on every Wednesday from 4.11.2015 to 25.11.2015 and arrive Karmali at 11.30 hrs the same day.

Train No. 01004 weekly specials will leave Karmali at 14.20 hrs on every Wednesday from 4.11.2015 to 25.11.2015 and arrive Mumbai CST at 01.20 hrs the next day.

HALTS: Dadar, Thane, Panvel, Roha, Khed, Chiplun, Sangmeshwar, Ratnagiri, Kankavali, Kudal, Sawantwadi Road and Thivim.

COMPOSITION: one AC-2 tier, one AC-3 tier, 10 Sleeper Class, 6 General Second Class

GANAPATI SPECIAL TRAINS 2015 – (ADDITIONAL SERVICES)

GANAPATI SPECIAL TRAINS 2015 – (ADDITIONAL SERVICES)

Central Railway has decided to run 118 more special trains to clear the extra rush of passengers during Ganapati Festival. The details are as under –
1) Mumbai LTT – Madgaon specials (6 days a week Except Thursday)

Train No. 01005 Special will leave Mumbai LTT at 00.55 hrs daily (except Thursday) from 8.9.2015 to 28.9.2015 and arrive Madgaon at 14.40 hrs the same day.

Train No. 01006 Special will leave Madgaon at 15.25 hrs daily (except Thursday) from 8.9.2015 to 28.9.2015 and arrive Mumbai LTT at 03.55 hrs the next day.

HALTS: Thane, Panvel, Roha, Mangaon, Veer, Khed, Chiplun, Savarde, Aravali Road, Sangameshwar, Ratnagiri, Adavali, Vilavade, Rajapur Road, Vaibhavwadi Road, Kankavali, Sindhudurg, Kudal, Zarap, Sawantwadi Road, Madure, Thivim and Karmali.

COMPOSITION: one AC-2 Tier, Two AC-3 Tier, 11 Sleeper Class, 4 Second Class


2) Mumbai LTT – Karmali Daily specials

Train No. 01025 Special will leave Mumbai LTT at 05.30 hrs daily from 8.9.2015 to 28.9.2015 and arrive Karmali at 17.00 hrs the same day.

Train No. 01026 Special will leave Karmali at 5.50 hrs daily from 9.9.2015 to 29.9.2015 and arrive Mumbai LTT at 17.45 hrs the same day.

HALTS: Thane, Panvel, Roha, Mangaon, Khed, Chiplun, Savarde, Sangameshwar, Ratnagiri, Adavali, Rajapur Road, Vaibhavwadi Road, Kankavali, Sindhudurg, Kudal, Zarap, Sawantwadi Road, Madure, Pernem and Thivim.

COMPOSITION: 10 Second class seating and 4 Second Class

3) Panvel – Chiplun DEMU Specials

Train No. 01107 Special will leave Panvel at 11.10 hrs on 4th ,5th ,6th ,8th , 9th ,11th ,12th ,13th ,15th ,16th ,17th ,19th ,20th, 21st ,23rd ,24th ,26th ,27th ,29th & 30th Sept. 2015 and arrive Chiplun at 16.00 hrs the same day.

Train No. 01108 Special will leave Chiplun at 17.30 hrs on 4th ,5th ,6th ,8th , 9th ,11th ,12th ,13th ,15th ,16th ,17th ,19th ,20th, 21st ,23rd ,24th ,26th ,27th ,29th & 30th Sept. 2015 and arrive Panvel at 22.30 hrs the same day.

HALTS: Roha, Kolad, Indapur, Mangaon, Goregaon Road, Veer, Sape Wamne, Karanjadi, Vinhere, Diwankhavati, Khed and Anjani.

COMPOSITION: 12 coach DEMU.


Bookings for Train No.01005 and 01025 on special charges will open from 14.8.2015. Panvel-Chiplun DEMU specials will run as unreserved specials.

WESTERN RAILWAY TO RUN GANAPATI SPECIAL TRAINS

WESTERN RAILWAY TO RUN GANAPATI SPECIAL TRAINS

Western Railway has decided to run special reserved trains on Konkan Route to clear the extra rush of passengers during Ganpati Festival. The details are given here under:
A] Train Nos. 09007 / 09008 Bandra Terminus – Madgaon - Bandra Terminus [Bi – Weekly] AC Special Train

Train No.09007 Bandra Terminus – Madgaon [Bi – Weekly] AC Special Train will leave Bandra Terminus at 10.10 hrs on Mondays & Wednesdays from 14.09.2015 to 23.09.2015 and will reach Madgaon at 03.30 hrs, on the next day.

Similarly, in return direction Train No.09008 Madgaon – Bandra Terminus [Bi – Weekly] AC Special Train will leave Madgaon at 05.30 hrs on Tuesdays & Thursdays from 15.09.2015 to 24.09.2015 and will arrive Bandra Terminus at 23.25 hrs on the same day.

HALTS: Borivali, Vasai Road, Panvel, Roha, Mangaon, Khed, Chiplun, Savarda, Sangameshwar, Ratnagiri, Adavali, Rajapur Road, Vaibhavwadi, Kankavali, Sindhudurg, Kudal, Zarap, Sawantwadi Road, Madure, Thivim and Karmali.

COMPOSITION: The train will have AC 2-tier, AC 3-tier and AC chair car coaches.

B] Train Nos. 09009 / 09010 Bandra Terminus – Madgaon - Bandra Terminus [Tri – Weekly] Special Train

Train No.09009 Bandra Terminus – Madgaon [Tri – Weekly] Special Train will leave Bandra Terminus at 00.15 hrs on Saturdays, Tuesdays & Thursdays from 12.09.2015 to 26.09.2015 and will reach Madgaon at 16.30 hrs, on the same day.

Similarly, in return direction Train No.09010 Madgaon – Bandra Terminus [Tri – Weekly] Special Train will leave Madgaon at 21.00 hrs on Saturdays, Tuesdays & Thursdays from 12.09.2015 to 26.09.2015 and will arrive at Bandra Terminus at 13.20 hrs, the next day.

HALTS: Andheri, Borivali, Vasai Road, Panvel, Roha, Mangaon, Khed, Chiplun, Savarda, Sangameshwar, Ratnagiri, Adavali, Rajapur Road, Vaibhavwadi Road, Kankavali, Sindhudurg, Kudal, Zarap, Sawantwadi Road, Madure, Pernem, Thivim and Karmali.

COMPOSITION: The train will have AC 2-tier, AC 3-tier, Sleeper class and II Seating Reserved Coaches.

C] Train Nos. 09416 / 09415 Ahmedabad – Madgaon - Ahmedabad (Tri – Weekly) Special Train via Vasai Road

Train No.09416 Ahmedabad – Madgaon [Tri – Weekly] Special Train will leave Ahmedabad at 16.00 hrs on Saturdays, Sundays & Thursdays from 12.09.2015 to 27.09.2015 and will reach Madgaon at 16.30 hrs, on the next day.

Similarly, in the return direction Train No.09415 Madgaon – Ahmedabad [Tri – Weekly] Special Train will leave Madgaon at 21.00 hrs on Sundays, Mondays & Fridays from 13.09.2015 to 28.09.2015 and will arrive at Ahmedabad at 20.30 hrs, the next day.

HALTS: Nadiad, Anand, Vadodara, Bharuch, Surat, Navsari, Valsad, Vapi, Dahanu Road, Boisar, Vasai Road, Panvel, Roha, Mangaon, Khed, Chiplun, Savarda, Sangameshwar, Ratnagiri, Adavali, Rajapur Road, Vaibhavwadi Road, Kankavali, Sindhudurg, Kudal, Zarap, Sawantwadi Road, Madure, Pernem, Thivim and Karmali.

COMPOSITION: The train will have AC 2-tier, AC 3-tier, Sleeper class and II Seating Reserved Coaches.

The booking for train no. 09007, 09009 & 09416 will be opened from 02.08.2015 at all PRS counters and IRCTC website.