Online Registration and
Filing of Claims, by Eligible Units for Disbursal of Budgetary Support under
GST Regime
States
of Jammu & Kashmir, Uttarakhand, Himachal Pradesh
and North East including Sikkim
[Circular
No.1067/6 /2018-CX Dated 5th October, 2018]
Subject:
Online registration and online filing of the claims, by the eligible units for
disbursal of budgetary support under Goods and Service Tax Regime, located in
States of Jammu & Kashmir, Uttarakhand, Himachal
Pradesh and North East including Sikkim.
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, Uttarakhand, Himachal Pradesh
and North East including Sikkim." The scheme was introduced as a measure
of goodwill, only to the units which were eligible for availing benefits under
the earlier excise duty exemption/refund schemes but the scheme had otherwise no
relation to the erstwhile schemes. The scheme of budgetary support came into
operation w.e.f. 01.07.2017 for an eligible unit (as
defined under para 4.1 of the scheme) and shall remain in operation for
residual period (as defined in para 4.3 of the scheme) in respect of specified
goods (as defined in para 4.2 of the scheme). Budgetary support under the
scheme is worked out on quarterly basis and claims for the same are also filed
on a quarterly basis viz. April to June, July to September, October to December
and January to March. The manner and method for determination of amount of
Budgetary Support, recovery procedure thereof etc. has been enumerated in the
scheme.
ACES-GST portal for the scheme.
2.1.
In terms of para 8.1 of the scheme eligible units are required to obtain one
time registration on the ACES-GST portal and obtain a unique ID which shall be
used for filing application by the eligible units for reimbursement of
budgetary support on the ACES-GST portal. The application filed is required to
be processed and sanctioned by the Deputy Commissioner or Assistant
Commissioner of the Central Tax.
2.2.
In order to implement the scheme Board has issued Circular Nos. 1060/9/2017-CX
dated 27.11.2017 and 1061/10/2017-CX dated 30.11.2017. It was decided 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. The same stands replicated and accordingly registration of the units
and filing of the claims up to quarter ending June, 2018 is taking place
manually.
Online registration and online filing
& processing of claims
3.1.
The scheme was essentially conceptualised and
approved to operate in an automated environment. This would bring about better
supervision, monitoring of pendency and utilisation
of allocated funds and generation of reports. DG, Systems, CBIC is looking
after the work relating to automation of the scheme. The development of IT
System has been taken up in 3 phases namely:-
(i) Registration of the units online under the scheme;
(ii) Online filing
of applications by registered units for budgetary support;
(iii) Upload of
inspection report & Integration with PFMS System for electronic
disbursement of sanctioned budgetary support to the bank account of the assessees.
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.
With this total automation of the scheme as per the notification would be
implemented. Tax payers are requested to ensure that they complete their
processes related to phase one expeditiously as per the procedure detailed in
para 4 below. Now it is proposed to implement phase (i)
and (ii) without any exceptions.
3.2.
It has been decided by the Board that no claim for the quarter ending
September, 2018, onwards shall be allowed to be filed manually. Further, all
claims after 15th October, 2018 shall be required to filed and processed in
terms of para 8.1 of the scheme. 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.
3.3.
Further, on completion of phase 3-online linking of ACES-GST platform and PFMS
platform is at advance stage of development by DG, Systems, CBIC
further procedure in this regard would be laid down by way of issuance of
circular.
Online registration of existing manually
registered eligible units
4. In
order to roll out online filing and processing module w.e.f.
15.10.2018 online registration of the existing manually registered eligible
units is a mandatory requirement. The units registered manually would be
required to file fresh application for registration online on ACES-GST portal
and 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. It must be ensured that this transition from manual
registration to online registration is smooth and achieved within the time
limit. Jurisdictional Commissioners of Central Tax shall monitor this
transition by hand holding the eligible units so that 100% of the manually
registered units existing as on 30.09.2018 are registered online by 15.10.2018
and they are in a position to file online claims on or after 15.10.2018. 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
5. (i) Registered GST taxpayers in the 11 States) North East
including Sikkim, Jammu and Kashmir, Uttarakhand and
Himachal Pradesh) can obtain login credentials on the CBEC GST Portal (www.cbec-gst.gov.in) by entering their
GSTIN under 'login'.
(ii)
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.
(iii)
On logging in with the one-time -password, taxpayer is prompted to change the
password.
(iv)
With the new password, taxpayer can login to file an
application for registration for Scheme of Budgetary Support.
(v)
The taxpayer has to enter the mandatory details for all the eligible under the
GSTIN, in the fields provided in the application form.
(vi)
The taxpayer can also enclose supporting documents (upto 10 in number, each not exceeding 2MB, and uploaded in
JPEG/PDF format.
(viii)
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.
(viii)
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.
(ix)
Taxpayers can check the status of their Registration application by logging in
to the portal.
6.
The application for disbursement of budgetary support for the quarter ending
September, 2018 onwards would be filed only online. User Manual for Scheme of
Budgetary Support is available on CBEC GST Portal (www.cbec-gst.gov.in) under 'What's New'
and 'Services'
7. In
case of any operational difficulty or IT related glitches in registration the
tax payer or the officer would help in case of any IT related glitches faced in
registration to be completed by 15.10.2018 may contact the CBEC Mitra Help desk at 18001200232 or email to cbecmitra.helpdesk@icegate.gov.in for
necessary assistance.
F.No:
116/15/2017-CX-3