SINGLE REGISTRATION UNDER GST

• There are media reports that, the GST Council is contemplating the demand of certain service providers, including e-commerce players, for single registration under Simplified Registration Scheme, proposed to be prescribed under the draft Model GST law

1. The intention is to make compliance simpler for certain categories of service providers

2. Enabling provision i.e. Section 23(13) of the draft Model GST law, provides that the Central Government or a State may, on recommendation of the Council, specify the category of persons who may be exempted from registering

3. The categories of service providers falling under the simplified compliance and registration procedure are likely to be decided after discussion with the States

4. This Scheme will be part of the GST rules, if approved

GST COUNCIL MEETING

• In the last GST council meeting scheduled on December 11, 2016 certain sections of the draft Model GST law was discussed, and consensus on the issue of administrative control over assessees could not be reached
• The next GST Council meeting is proposed to be held on December 22 and 23, 2016 with an agenda to discuss on the issue of administrative control over assessees and finalisation of the draft GST laws

GST IN PARLIAMENT

• There are media reports hinting that the Central Government may advance the Union Budget session to the third week of January, 2017

ENROLLMENT OF ASSESSEE UNDER GSTN PORTAL

• As mentioned in our earlier updates, several States and Union Territories have commenced the process of enrollment of assesses on GST Portal. In line with the same, recently, VAT department of Haryana and Delhi have issued circular for dealers registered within the respective territory for the purpose of obtaining provisional ID and password
• To help dealers in the migration process and understand front end business of GST Portal, GSTN is organising workshops across the country

Regards,

ELP Tax Team