GST Seva Kendra - Free GST Assistance from Government

To serve taxpayers under the GST the Ministry of Finance established GST Seva Kendra's or GST Facilitation Centre's. All GST Seva Kendra's have resources and manpower available to improve GST compliance and assist small businesses and new Entrepreneurs better under GST rules and regulations. Hence, GST taxpayers can approach their nearest GST Seva Kendra for resolving doubts on GST or for seeking any assistance. In this article, we look at the major services provided at a GST Seva Kendra. Click here to find GST Seva Kendra contact information for various cities.

GST Seva Officers

All officers posted at a GST Seva Kendra would be designated as a GST Seva Officer and each of the GST Range Superintendent would be designated as a Range GST Seva Officer. All GST Seva Kendras are staffed by dedicated GST Seva Officers who work under the close supervision of senior officers. Assistant Commissioners or Deputy Commissioner in the Commissioner’s Office will be designated as the Zonal GST Seva Officer. GST Seva Officers are trained in all GST rules and procedures and can guide taxpayers with all their GST related queries and requirements.

GST Seva Kendra Offices

GST Seva Kendra headquarters have been established at each of the GST Commissionerate and GST Audit Commissionerate. Each of the GST Commissionerate or GST Audit Commissionerate having divisional offices would have a divisional or circle GST Seva Kendra office.

Services Provided at GST Seva Kendra

GST Seva Kendra Headquarters are tasked with providing assistance for GST registration and GST compliance by offering the following:

Information brochures, documents, Trade Notices, forms etc.
Assistance to taxpayers in helping them understand legal provisions, procedures and documents.
Helping with the expeditious disposal of their GST applications, references etc. pending with any Departmental authority in the Commissionerate.
Assisting the taxpayers in getting requisite support from GSTN/DG Systems, CBIC.
Enhancing taxpayer satisfaction under GST, an area of critical importance to Government, by careful analysis of the prescribed ‘Taxpayer Satisfaction Forms’ for identifying areas of improvement.

Jurisdiction

Helping GST taxpayers with “Know Your CGST/IGST Jurisdiction” and the location and contact details of the GST officers concerned for various items of work.

GST Registration

Migration of existing taxpayers, providing procedure & forms for GST registration, providing list of supporting documents required for GST registration, resolving technical issues in obtaining registration, cancellation of GST registration, penalty and implications for not obtaining registration.

CGST, IGST and SGST

Helping taxpayers understand the meaning, scope, applicability and statutory provisions regarding:

Taxable territory.
Difference between CGST, SGST, IGST, UTGST.
Treatment of inter-State sale and intra-State sale.
GST reverse charge mechanism.
Liability on the recipient of goods/services.
Collection of GST.

GST Rates and HSN Codes

GST rates for goods and services under CGST, IGST and SGST for intra-State and inter-State supplies including goods imported. HSN code for goods and SAC code for services under GST.

GST Exemption

Various types of exemption from payment of GST. Exemption eligibility conditions.

GST Composition Scheme

Scope and eligibility of GST composition scheme. Procedure for registering under composition scheme and filing returns under GST composition scheme.

GST Invoices

Helping taxpayers with GST invoice rules under GST law. Helping the taxpayers with the format of invoices and details should reflect in the tax invoice.

GST Input Tax Credit

Definition of input tax credit, items on which credit can be taken, credit on capital goods, process of taking credit, documents on which credit can be taken, credit of IGST, CGST, SGST and their utilization, credit on goods sent job-worker, why credit cannot be taken on invalid returns, credit of tax lying in balance on the appointed day, credit of tax paid on goods/inputs procured prior to appointed day or for which payment is made before or after appointed day etc.

Payment of GST

The manner of payment of GST, heads under which GST is to be paid, technical glitches and other problems, if any, in making payment, the refund of tax paid in excess or under wrong accounting head etc.

GST Return Filing

GST returns filing requires from different categories of taxpayers, the manner of filing the returns, assistance of Goods and Services tax practitioners in filing returns, technical glitches in filing returns etc.

GST Refunds

GST taxes to be refunded, procedure for claiming refunds, documents to be filed along with refund application, the time limit for filing a refund claim, interest for delay in sanctioning the refund claim, show cause notice for rejecting refund claims, problems in filing refund claims etc.,

GST Audit

Mechanism of selecting a taxpayer for audit; understanding of a taxpayers’ obligations, responsibilities and rights during audit; process of audit, who will conduct audit, periodicity and duration; audit by Central Government/State Government and audit by / Chartered Accountant; payment of tax during audit, consequence of nonacceptance of audit observations and further procedure etc.

GST Portal Related Assistance

Assist the taxpayers in resolving technical problems, if any, in the interface with GSTN/DG, Systems, CBIC by coordinating with the authorities concerned (including routine matters referred to Help Desk of GSTN/DG, Systems, CBIC but unresolved).