e-filing facility for tax payers of Maharashtra for GST Compliance

By | October 26, 2018
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(Last Updated On: October 26, 2018)

Office of the
Commissioner of State Tax
(GST), 8th Floor, GST Bhavan,
Mazgaon, Mumbai-400010.

Trade Circular

To,
……………………….
……………………….

No. JC (Nodal-1)/E-Helpdesk/Trade Circular/B3044 Mumbai 24/10/2018

Trade Circular No. 29T of 2018

Sub. : Providing various e-filing facility to tax payers for smooth GST Compliance.

Gentlemen/Sir/Madam,

In pursuance of ease of doing business and helping the tax payers to discharge various obligations in context to GST, Maharashtra State GST Department has established dedicated helpdesks in all State GST offices in the state for assisting taxpayers in e-filing of various applications/forms, namely-

1) Registration- Application for New Registration, Amendment and Cancellation.

2) Return – GST 3B, GSTR 1, GSTR 4, GSTR 5, GSTR 6, GSTR 7.

3) Payment- GST 3B related payments.

4) Refund- All types of refund applications.

List of location wise E-Helpdesks

DivisionSr. NoLocationOffice Address
Mumbai

1

MumbaiGr Floor, F-Wing, New building, GST Bhavan, Mazgaon, Mumbai-400010.
Aurangabad

2

AurangabadGr. Floor, GST Bhavan, Opposite Railway Station, Aurangabad-431005.

3

BeedGoods and Services Tax office, Near LIC Office, Nagar Road, Beed.

4

JalnaGoods & Services Tax Bhavan, Near Railway Station, Station Road Jalna.
Nagpur

5

NagpurGr. Floor, GST Bhavan, Near High Court, Civil line, Nagpur.

6

ChandrapurGST BHAVAN Administrative building, 2floor, opp. Bus Stand, Chandrapur

7

GondiaGround floor, GST BHAVAN, Civil line, behind Court, Gondia

8

Wardha2nd floor, Administrative Building, Civil line, Wardha-442001

9

Bhandara1st floor, Administrative Building, Sakoli Road, Bhandara-441904

10

GadchiroliGST Karyalay, Complex area, Near Collector office, Gadchiroli-442605
Nashik

11

NashikGST Bhavan, Room no 103, Prashant Nagar, Pathardi Phata, Nashik-422010

12

MalegaonGST Bhavan, Yash Kripa Building, Soygaon Market Road, Near M G Petrol Pump Malegaon 423203

13

AhmednagarRoom No-8, Ground Floor, GST Bhavan, Near SB1 & GPO Chowk, Ahmednagar-414001
Amravati

14

AkolaGST Bhavan, Neemwadi Bypass Road, Akola-444001

15

AmravatiGST Bhavan, Revenue Commr.Off.Compound, Old By Pass Road, Amravati-444601

16

KhamgaonGST Bhavan, Nandura Road, Khamgaon-444303

17

WashimGST Bhavan , Pusad Naka.Turke Complex, Washim -444505

18

YavatmalGST Bhavan, Administrative Building, Collector Office Campux, Civil Lines, Yavatmal- 445001
Kolhapur

19

KolhapurGST Bhavan, Near SP Office, Kasaba Bawda Road, Kolhapur-416003

20

OrasMain Administrative Building, A Block, First Floor, Oras-416812

21

RatnagiriGST Bhavan, Boarding Road, Ratnagiri.

22

SangliGST Bhavan, Chintamani Nagar, In Front Of Mahda Colony, Off Madhav Nagar Road, Sangli-416416

23

SataraGST Bhavan, 178A, Raviwar Peth, Satara-415001
Nanded

24

NandedGoods And Services Tax Bhawan, Nanded

25

LaturGoods And Services Tax Bhavan, Gandhi Chowk, Latur.

26

ParbhaniGoods And Services Tax Bhavan, Parbhani

27

HingoliGoods And Services Tax Office, Hingoli
Thane

28

Thane5th Floor, GST Bhavan, Court Naka, Thane West-400601

29

Kalyan3rd Floor, Sai Vihar Building, Shivaji Path, Above Gurudev Hotel, Kalyan West- 421301

30

BhyanderFirst Floor, GST Office, MTNL Building , 60 Feet Road, Bhyander West-401101

31

PalgharBunsidhar Building, Ganesh Nagar, Old KLT Naka, Palghar West-401404
Pune

32

Pune1st Floor, GST Bhavan, Airport Road, Yerwada, Pune-411006
Raigad

33

RaigadRoom No 208, 2nd Floor, Konkan Bhavan, CBD Belapur, Raidad-400614
Solapur

34

SolapurGoods And Services Tax Bhavan, Hotgi Road, Solapur 413003

35

BarshiGoods And Services Tax Office, Chatrapati Shivaji Maharaj Shopping Centre, Alipur Road, Barshi

36

OsmanabadGoods And Services Tax Office, Raigad Function Hall, Sai Nagar, Yedshi Road, Osmanabad
Dhule

37

JalgaonGST Bhavan ,Rasik Marg,Opp.Hotel Royal Palace ,Ganpati Nagar ,Jalgaon – 425001

38

DhuleGST Bhavan, Gopal Nagar, Jamnagiri Road, Dhule-424001

39

NandurbarGST Karyalaya, Indira Gandhi Shopping Complex, Girivihar Gate, Nandurbar.

Who can avail this facility

1. The facility can be availed by taxpayers and new applicants.

2. Only 2 applications will be entertained per person (Copy of PAN card will be taken and also noted in electronic format).

3. Dealer themselves can attend and take benefit of this facility upon production of valid ID proof of ownership (as a proprietor, partner or director etc.)

4. Every form requires different type of information. Detail description of form type wise required information (of all the columns) is given in attached Annexure. Dealer/ authorized person are requested to bring proper information in given format in a pen drive for smooth and quick uploading of relevant forms.

5. Any person of behalf of dealer can avail this facility upon production of following documents :-

a) Authority letter on letter head of firm carrying signature of authorized signatory along with Name and signature of person attending.

b) ID proof (PAN card of person attending )

6. Dealer / Authorized person should carry valid User Id and Password of GST portal.

7. Dealer / Authorized person needs to bring required information in pen drive along with dongle for digital signature.

8. Dealer / Authorized person who wishes to avail the services needs to carry mobile number registered with GSTN and email Id registered with GSTN.

*Disclaimer- The use of helpdesk services for uploading Registration application, Filing returns, Refund application & Payment procedure is at Taxpayer’s sole risk and discretion. Utmost care will be taken while uploading forms. MGSTD will not be responsible for any data loss or any difficulty faced due to system problem.

This circular cannot be made use of for legal interpretation of provisions of law as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.

Yours faithfully,
(Rajiv Jalota)
Commissioner of State Tax,
Maharashtra State, Mumbai

No. JC (Nodal-1)/E-Helpdesk/Trade Circular/B3044 Mumbai: Dated: 24/10/2018

Trade Circular No 29T of 2018

Copy forward with Compliance for information to,

1) The Dy, Secretary, Finance Department , Mantralaya, Mumbai

2) The Senior Account Officer, state tax Revenue Audit, Mumbai and Nagpur.

Copy forward to the Joint Commissioner of State tax (Mahavikas with request to upload  this circular on the website of the department

(G.V. Bilolikar)
Joint Commissioner of State Tax,
Nodal-I Division, Mumbai

Annexure

Requirement For Filing Of GST Returns

GSTR 3B:

1.

Turnover & Tax on outward and reverse charge inward supplies

2.

Inter-state supplies.

3.

Eligible ITC.

4.

Exempt, nil and Non GST inward supplies.
GSTR 1:
Data should be in format as per given in latest Offline Tool Version at https://www.gst.gov.in/download/returns
GSTR 4 🙁 Composition Dealers)
Data should be in format as per given in latest Offline Tool Version at https://www.gst.gov.in/quicklinks/downloads-utilities
GSTR 5 (Non- Resident Taxpayer)
Original Details
3 – Import of Goods – To add details of inputs/ capital goods received from overseas
5 – Outward Supplies Made – To add details of taxable outward supplies made to registered persons (including UIN holders)
6 – B2CL (Large) Invoices – To add details for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-State supplies) and invoice value is more than Rs. 2.5 lakh.
7A.7B – B2C (Small) – To add details of taxable supplies to unregistered persons other than supplies mentioned at Table 6.
8B – Credit/Debit Notes – To add details of credit/ debit notes
8B – Unregistered Credit/Debit Notes – To add details of credit/ debit notes for B2C large details.
Amendment Details
4 – Amended Import of Goods – To add details of amendments to import of goods
8A – Amended Outward Supplies – To add details of amendments to outward supplies to registered persons (including UIN holders)
8A – Amended B2C (Large Invoices) – To add details of amendments to outward inter-state supplies to unregistered persons
9 – Amended B2C (Small) – To add details of amendments to outward supplies to unregistered persons
GSTR 6 (INPUT SERVICE DISTRIBUTOR):
Data should be in format as per given in latest Offline Tool Version at https://tutorial.gst.gov.in/offlineutilities/returns/GSTR_6_Offline_Utility.zip
Requirement for filing GST refund
1]Refund of Excess Balance in Electronic Cash Ledger-
Details of cash ledger.
2]Refund of ITC on Account of Exports without Payment of Tax:
1.Turnover of zero rated supply of goods and services.
2.Adjusted total turnover.
3.Net input tax credit.
3]Refund on Account of Supplies made to SEZ Unit/ SEZ Developer (Without Payment of Tax)
1.Turnover of zero rated supply of goods and services.
2.Adjusted total turnover.
3.Net input tax credit.
4]Refund of ITC accumulated due to Inverted Tax Structure (RFD-01A)
1.Turnover of inverted supply of goods.
2.Tax payble on such inverted rated supply of goods.
3.Adjusted total turnover.
4.Net input tax credit.
5]Refund by Recipient of Deemed Export (RFD-01A)
1.Refund amount to be claimed.
2.Balance in electronic credit ledger.
3.Tax credit availed during the period.
4.Eligible amount.
6]Refund on Account of Supplies made to SEZ Unit/ SEZ Developer (With Payment of Tax)
Amount should be mentioned in zero rated supply column in GSTR- 3B.

Requirements For Registration/Amendment/Cancellation

[I] Documents Required to Complete the Application for GST Normal Taxpayer New Registration

Please keep the scanned copy of below mentioned documents ready to submit your application for New Registration:

1. Information, proofs required to be attached on the basis of Constitution of Business selected by Applicant.

Constitution of BusinessProof of ConstitutionSizeType
Proprietorship;Nil (No Attachment required)1 MBJPEG, PDF
Partnership;Partnership Deed; Any Proof substantiating Constitution1 MBJPEG, PDF
Hindu Undivided FamilyNil (No Attachment required)1 MBJPEG, PDF
Private Limited Company;Certificate of Incorporation1 MBJPEG, PDF
Public Limited Company;Certificate of Incorporation1 MBJPEG, PDF
Society/ Club/ Trust/ AOP;Trust Deed; Registration Certificate; Any Proof substantiating Constitution1 MBJPEG, PDF
Government Department;Any Proof substantiating Constitution1 MBJPEG, PDF
Public Sector Undertaking;Certificate of Incorporation1 MBJPEG, PDF
Unlimited Company;Certificate of Incorporation1 MBJPEG, PDF
Limited Liability Partnership;Certificate of Incorporation1 MBJPEG, PDF
Local Authority;Any Proof substantiating Constitution1 MBJPEG, PDF
Statutory Body;Any Proof substantiating Constitution1 MBJPEG, PDF
Foreign CompanyCertificate for Establishment1 MBJPEG, PDF
Foreign Limited Liability PartnershipCertificate for Establishment1 MBJPEG, PDF

2. While filling the details of <Promoters / Partners>, you are required to attach Photograph for each records entered. Maximum file Size for Photograph allowed is 100 KB and File Type must be JPEG only.

3. Proof of Authorized Signatory: Following documents are required.

Document RequiredFile TypeFile Size
PhotoJPEG100 KB
Copy of Resolution passed by Board of Directors/ Managing Committee and Acceptance letterJPEG, PDF100 KB
Letter of AuthorizationJPEG, PDF100 KB

4. Documents Required for Principal Place of Business:

Sr. No.Nature of possession of premisesMinimum No. of attachmentsProof of Principal Place of Business

1

OwnAny 1 attachmentProperty Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

2

LeasedRent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement)AND any 1 attachmentRent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement) AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

3

RentedRent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement)AND any 1 attachmentRent/ Lease agreement OR Rent receipt with NOC (In case of no /expired agreement) AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

4

ConsentConsent letter AND any 1 attachmentConsent letter AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

5

SharedConsent letter AND any 1 attachmentConsent letter AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

6

OthersLegal ownership documentLegal ownership document

5. Documents Required for Bank Accounts

Documents RequiredFile TypeFile Size
First page of Pass BookJPEG, PDF100 KB
Bank StatementJPEG, PDF100 KB
Cancelled ChequeJPEG, PDF100 KB
Any document issued by Bank on this behalf.JPEG, PDF100 KB

[ll] Documents Required for Application for Registration as Tax Deductor

Please keep the scanned copy of below mentioned documents ready to fill your application for Registration as Tax Deductor.

1. Detailed information on proofs required to be attached on the basis of Constitution of Business selected by Applicant.

Constitution of Business(Proofs Required for Constitution of Business)Document SizeDocument Type
Government Department;Any Proof substantiating Constitution1 MBJPEG, PDF
Local Authority;Any Proof substantiating Constitution1 MBJPEG, PDF
Statutory Body;Any Proof substantiating Constitution1 MBJPEG, PDF
Any Other body notified by committeeAny Proof substantiating Constitution1 MBJPEG, PDF

2. While filling the details of DDO / Authorised Signatory, you are required to attach Photograph for each records entered. Maximum file Size for Photograph allowed is 100 KB and File Type must be JPEG only.

3. Proof of Authorized Signatory: Following Documents are required.

Document RequiredFile TypeFile Size
Copy of Resolution passed by Board of Directors/ Managing Committee and Acceptance letterJPEG, PDF100 KB
Letter of AuthorizationJPEG, PDF100 KB

4. Documents Required for Principal Place of Business:

Sr.Nature of possession of premisesMinimum No. of attachmentsProof of Principal Place of Business

1

OwnAny 1 attachmentProperty Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

2

LeasedRent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement)AND any 1 attachmentRent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement) AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

3

RentedRent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement)AND any 1 attachmentRent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement) AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

4

ConsentConsent letter AND any 1 attachmentConsent letter AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

5

SharedConsent letter AND any 1 attachmentConsent letter AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

6

OthersLegal ownership documentLegal ownership document

Note: If the principal place of business is located in an SEZ or the applicant is an SEZ developer, necessary documents /certificates issued by Government of India are required to be uploaded.

[III] Documents Required for Application for Registration as Tax Collector

Please keep the scanned copy of below mentioned documents handy to fill your application for Registration as Tax Collector.

1. Detailed information on proofs required to be attached on the basis of Constitution of Business selected by Applicant.

ConstitutionProof of ConstitutionSizeType
Proprietorship;Nil (No Attachment required)1 MBJPEG, PDF
Partnership;Partnership Deed; Any Proof substantiating Constitution1 MBJPEG, PDF
Hindu Undivided FamilyNil (No Attachment required)1 MBJPEG, PDF
Private Limited Company;Certificate of Incorporation1 MBJPEG,PDF
Public Limited Company; .Certificate of Incorporation1 MBJPEG,PDF
Society/ Club/Trust/ AOP;Trust Deed; Registration: Certificate; Any Proof substantiating Constitution1 MBJPEG,PDF
Government Department;Any Proof substantiating Constitution1 MBJPEG, PDF
Public Sector Undertaking;Certificate of Incorporation1 MBJPEG, PDF
Unlimited Company;Certificate of Incorporation1 MBJPEG, PDF
Limited Liability Partnership;Certificate of Incorporation1 MBJPEG, PDF
Local Authority;Any Proof substantiating Constitution1 MBJPEG, PDF
Statutory Body;Any Proof substantiating Constitution1 MBJPEG,PDF
Foreign CompanyCertificate for Establishment1 MBJPEG, PDF
Foreign Limited Liability PartnershipCertificate for Establishment1 MBJPEG, PDF
OthersRegistration Certificate; Any Proof substantiating Constitution1 MBJPEG, PDF

2. While filling the details of Authorized Signatory, you are required to attach Photograph for each records entered. Maximum file Size for Photograph allowed is 100 KB and File Type must be JPEG only.

3. Proof of Authorized Signatory: Following Documents are required.

Document RequiredFile TypeFile Size
Copy of Resolution passed by Board of Directors/ Managing Committee and Acceptance letterJPEG, PDF100 KB
Letter of AuthorizationJPEG, PDF

100

4. Documents Required for Principal Place of Business:

Sr. No.Nature of possession of premisesMinimum No. of attachmentsProof of Principal Place of Business

1.

OwnAny 1 attachmentProperty Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document
2 .LeasedRent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement)AND any 1 attachmentRent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement) AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

3

RentedRent/ Lease agreement OR Rent receipt with NOC (In ease of no/expired agreement)AND any 1 attachmentRent/ Lease agreement OR Rent receipt with NOC (In case of no / expired agreement) AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership; document

4

ConsentConsent letter AND any 1 attachmentConsent letter AND
Property Tax Receipt. OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

5

SharedConsent letter AND any 1 attachmentConsent letter AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document.

6

OthersLegal ownership documentLegal ownership document

[IV] Documents Required to Complete the Application for Enrolment of GSTP

1. Applicant who is filing the application for enrolment of GSTP, is required to attach Photograph for each records entered. Maximum file Size for Photograph allowed is 100 KB and File Type must be JPEG only.

2. Documents required for Principal Place of Business

Sr. No.Nature of possession of premisesMinimum No. of attachmentsProof of Principal Place of Business

1

OwnAny 1 attachmentProperty Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

2.

LeasedRent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement)AND any 1 attachmentRent/ Lease agreement OR Rent receipt with NOC (In ease of no/expired agreement) AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

3

RentedRent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement)AND any 1 attachmentRent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement) AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

4

ConsentConsent letter AND any 1 attachmentConsent letter AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

5

SharedConsent letter AND any 1 attachmentConsent letter AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

6

OthersLegal ownership documentLegal ownership document

3. Qualifying Degree: All the applicants except Retired Government Officials are required to attach the scanned copy of the Qualifying degree. Maximum file Size for attachment allowed is 1MB and File Type must be PDF / JPEG only. Multiple Documents uploads are allowed

4. In case of Government Officials, they are required to attach, “Pension certificate is sued by AG officer Or LPC” Maximum file Size for attachment allowed is 1MB and File Type must, be PDF / JPEG only.

OTHER REQUIREMENTS

1. DSC is mandatory to all taxpayers except proprietorship and partnership.

2. Data should be taken in pendrive in prescribed size.

3. Valid user id and password.

 

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

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