Online registration & filing of ‘budgetary support’ claims from quarter ending September 2018 made mandatory

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Background:

Department of Industrial Policy and Promotion (DIPP), Ministry of Commerce & Industry issued notification dated 05.10.2017 implementing “Scheme of budgetary support under Goods and Service tax Regime to the units located in States of Jammu & Kashmir, Uttrakhand, Himachal Pradesh and North East including Sikkim”. The scheme came into operation w.e.f. 01.07.2017 only to the units which were eligible for availing benefits under the earlier excise duty exemption/refund schemes. Budgetary support under the scheme is worked out on quarterly basis and claims for the same are also filed on a quarterly basis.

Further, it was decided vide Circular Nos. 1060/9/2017-CX dated 27.11.2017 and 1061/10/2017-CX dated 30.11.2017, that units may be registered for the scheme on the basis of manual application and claim for quarter ending September, 2017 was also directed to be filed and processed manually. Accordingly registration of the units and filing of the claims up to quarter ending June, 2018 is taking place manually.

Mandatory online registration & filing of ‘budgetary support’ claims from quarter ending September 2018:

The CBIC vide Circular No. 1067/6/2018-CX dated the 5th October, 2018 has informed that IT facility for Phase (i) relating to online registration and Phase (ii) relating to online filing of the application including online processing and sanction by the jurisdictional Central Tax officer already stands completed. Phase (iii) which seeks to integrate the portal with PFMS is under development and likely to be ready by November, 2018.

Accordingly, it has been directed by the Board that no claim for the quarter ending September, 2018, onwards shall be allowed to be filed manually. In other words claims will have to be necessarily filed and processed online. After sanction of the claims online the amount sanctioned would be credited into accounts of the beneficiaries through PFMS platform as per the standard operating procedure being followed in terms of Board’s circular dated 27.11.2017 & 30.11.2017.

Online registration of existing manually registered eligible units:

  • The units registered manually would be required to file fresh application for registration online on ACES-GST portal;
  • Jurisdictional Deputy Commissioner or Assistant Commissioner of Central Tax for the scheme shall approve the registration without causing any further verification and asking for additional documents and only on the basis of earlier approval of the manual registration;
  • Unique ID generated online would be the registration no. under the scheme and relevant for online filing, processing and sanction and payment of claims;
  • Cross referencing of manual registration with online registration is required to be maintained in the records maintained in the Division.

Steps involved for registration for Scheme of Budgetary Support:

  • Registered GST taxpayers in the 11 States (North East including Sikkim, Jammu and Kashmir, Uttrakahand and Himachal Pradesh) can obtain login credentials on the CBEC GST Portal (www.cbec-gst.gov.in) by entering their GSTIN under ‘login’.
  • A one-time password is sent to the Email-id and mobile number declared in the REG-01/REG-26 form filed at the GST Common portal.
  • On logging in with the one-time -password, taxpayer is prompted to change the password.
  • With the new password, taxpayer can login to file an application for registration for Scheme of Budgetary Support.
  • The taxpayer has to enter the mandatory details for all the eligible under the GSTIN, in the fields provided in the application form.
  • The taxpayer can also enclose supporting documents (upto 10 in number, each not exceeding 2MB, and uploaded in JPEG/PDF format.
  • Once submitted, the application is routed to the jurisdictional Deputy Commissioner or Assistant Commissioner of Central Tax having jurisdiction over the Principal Place of Business of the GST Registration.
  • The jurisdictional Deputy Commissioner or Assistant Commissioner of Central Tax may process and approve the registration, following which a unique ID will be generated for each of the units mentioned in the application.
  • Taxpayers can check the status of their Registration application by logging in to  the portal.

Further Circular can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/excise/cx-circulars/cx-circulars-2018/circ1067-2018cx.pdf;jsessionid=979BE01B65B5A51BE9AC768C9F572829