In the GST regime, all the application for the purpose of registration is however required in order to be filed on line thus through the Common portal “GSTN“. Supporting documents are thus also required scanned and is uploaded through the Common Portal. Also, the physical interface between the Taxpayer and the Tax officials is also fully eliminated. Further as per the GST law the verification and the approval process by the Tax Officials is also required to be completed in the time bound manner. Any of the queries which are raised by the officers has to be transmitted through the Common Portal and are also to be viewed on the common portal, and the response to such kind of queries is thus also submitted through the common portal. The final order is thus also digitally signed and also made available on the Common Portal. In the view of the above in order to effectively handle the registration applications and also the accord final approval within in the time limit as per the law, it is thus proposed in order to create a “Central Processing Cell” at the Zonal level.
Advantages of the CPC are that :
1. Taxpayers are however not burdened with having in order to select the correct jurisdiction of the Commissionerate-Division-Range. The processing of application is thus done first, and also the jurisdiction allotment is thus done subsequently by the CPC officers.
2. However given that there is rigorous timeline of 3 days for the approval, no time should thus be wasted in re-assigning the jurisdiction and also bouncing the application from however one range office to another. This can however be achieved only if the application is thus processed first and then the jurisdiction assigned later.
3. As the Registration process is however heavily reliant on the Information Technology, the building which however houses the CPC can thus be provided a sufficient hardware, power backup, an alternate fiber optic connectivity etc. A Resident Engineer would thus be located in the premises in order to assist with any kind of IT Infrastructural issues.
1. Taxpayers are however not burdened with having in order to select the correct jurisdiction of the Commissionerate-Division-Range. The processing of application is thus done first, and also the jurisdiction allotment is thus done subsequently by the CPC officers.
2. However given that there is rigorous timeline of 3 days for the approval, no time should thus be wasted in re-assigning the jurisdiction and also bouncing the application from however one range office to another. This can however be achieved only if the application is thus processed first and then the jurisdiction assigned later.
3. As the Registration process is however heavily reliant on the Information Technology, the building which however houses the CPC can thus be provided a sufficient hardware, power backup, an alternate fiber optic connectivity etc. A Resident Engineer would thus be located in the premises in order to assist with any kind of IT Infrastructural issues.
Processing of registration applications at CPC:
• A Central Processing Cell (CPC) thus consisting of the few officers of the zone is however formed.
• The registration applications which is however filed at the GST common portal are then forwarded to the Central and the State tax authorities as per the GST Law and its defined algorithms. The applications will however be routed to the concerned CPC zone which is thus based on the address of the principal place of business.
• Then at the CPC, the applications are however made available to the individual officers for the processing in thus a round robin basis.
• Also , the Officers that are posed at the CPC will thus process only all the new registration applications ie., the Normal registration, Non Resident Taxpayer, TDS/TCS, OIDAR, Application for the allotment of the UIN.
• W.r.t.to the Application which is made by the migrated taxpayers (Form-GST REG-26), the CPC officer however shall assign only the CDR and then thus push the applications to the jurisdictional officer for the approval/query/cancellation of the provisional registration. Thus after this, the role of CPC officer ends here.
• The CPC officer thus however views the application and also the attached documents and can however either approve or also raise query (within 3 days); and if they do not get any response to the query which is received within 7 days or the response to the query thus is not satisfactory, the officer can then reject the application.
• The CPC officer thus assigns the jurisdiction (CDR) at the time of approval/or either rejection of the application and also the same is then communicated both to the GSTN and the jurisdictional officer.
• Thus, once the application is however allotted to the officer, the task is then tagged to the same officer till the approval/rejection of the application, unless he however intimates leave/transfer, in which case the task will thus be redistributed to the remaining officers. When the CPC officer however resumes his duty, only the fresh tasks will however be allotted to him.
• A provision for the delegation of the task of the verification of the registration application is thus also built in the system.
• Thus, based on the sample risk score which is however available for each application, the CPC officer can thus also mark the application for the Physical verification. But the assignment of the Physical verification is thus required to be done by the jurisdictional officer however at any later point in time. The risk parameters are thus also considered as configurable by the authorized officer (which is thus to be decided) in future.
• Post approval, the registration certificate is thus also made available to the taxpayer however at the common portal. The RC/application is thus also available for the view however by the officers with the necessary permissions.
• Thus , Once the registration application is however assigned the CDR, the jurisdictional officer of the CDR shall thus be able to view the Registration certificate and thus also the application
• All the further processes which are however pertaining to the taxpayers such as the requests for the amendment of the core fields, request for the cancellation, initiation of cancellation etc. will however be handled by the jurisdictional officer.
• The jurisdictional officer can then however reassign the registration to a proper CDR, if he thus is of the opinion that the taxpayer does not however fall under his jurisdiction.
• A Central Processing Cell (CPC) thus consisting of the few officers of the zone is however formed.
• The registration applications which is however filed at the GST common portal are then forwarded to the Central and the State tax authorities as per the GST Law and its defined algorithms. The applications will however be routed to the concerned CPC zone which is thus based on the address of the principal place of business.
• Then at the CPC, the applications are however made available to the individual officers for the processing in thus a round robin basis.
• Also , the Officers that are posed at the CPC will thus process only all the new registration applications ie., the Normal registration, Non Resident Taxpayer, TDS/TCS, OIDAR, Application for the allotment of the UIN.
• W.r.t.to the Application which is made by the migrated taxpayers (Form-GST REG-26), the CPC officer however shall assign only the CDR and then thus push the applications to the jurisdictional officer for the approval/query/cancellation of the provisional registration. Thus after this, the role of CPC officer ends here.
• The CPC officer thus however views the application and also the attached documents and can however either approve or also raise query (within 3 days); and if they do not get any response to the query which is received within 7 days or the response to the query thus is not satisfactory, the officer can then reject the application.
• The CPC officer thus assigns the jurisdiction (CDR) at the time of approval/or either rejection of the application and also the same is then communicated both to the GSTN and the jurisdictional officer.
• Thus, once the application is however allotted to the officer, the task is then tagged to the same officer till the approval/rejection of the application, unless he however intimates leave/transfer, in which case the task will thus be redistributed to the remaining officers. When the CPC officer however resumes his duty, only the fresh tasks will however be allotted to him.
• A provision for the delegation of the task of the verification of the registration application is thus also built in the system.
• Thus, based on the sample risk score which is however available for each application, the CPC officer can thus also mark the application for the Physical verification. But the assignment of the Physical verification is thus required to be done by the jurisdictional officer however at any later point in time. The risk parameters are thus also considered as configurable by the authorized officer (which is thus to be decided) in future.
• Post approval, the registration certificate is thus also made available to the taxpayer however at the common portal. The RC/application is thus also available for the view however by the officers with the necessary permissions.
• Thus , Once the registration application is however assigned the CDR, the jurisdictional officer of the CDR shall thus be able to view the Registration certificate and thus also the application
• All the further processes which are however pertaining to the taxpayers such as the requests for the amendment of the core fields, request for the cancellation, initiation of cancellation etc. will however be handled by the jurisdictional officer.
• The jurisdictional officer can then however reassign the registration to a proper CDR, if he thus is of the opinion that the taxpayer does not however fall under his jurisdiction.
However an important note is that :
• The CPC officer will tus be required in order to register his “Aadhaar” for the first time and thereafter he however has to e-sign the every approval/query/rejection with the OTP.
• The CPC officer shall however also not reassign the application as this thus will delay the processing of the application; if however there is a delay which is beyond three days, the application would thus be deemed to however have been approved and the Registration Certificate will thus be generated automatically thus however by the common portal .
• However in order to handle the registration, at the zone level thus a Central Processing Cell (CPC) work flow will however be created by the India Admin. CCO will thus be required in order to send the mapping request to the SI and thus also inform the India Admin (Hqadmin.Prime@icegate.gov.in) about the nomination of officers for CPC.
• Initially, the India Admin on the receipt of the information from CCO will thus however provide an access to all the nominated CPC officers with the designation which is however based on the permission in order to handle the New / Existing Registration processes. Subsequently, the Zonal Admin can thus handle the future mapping/unmapping of the CPC officers.
• The CPC officer will tus be required in order to register his “Aadhaar” for the first time and thereafter he however has to e-sign the every approval/query/rejection with the OTP.
• The CPC officer shall however also not reassign the application as this thus will delay the processing of the application; if however there is a delay which is beyond three days, the application would thus be deemed to however have been approved and the Registration Certificate will thus be generated automatically thus however by the common portal .
• However in order to handle the registration, at the zone level thus a Central Processing Cell (CPC) work flow will however be created by the India Admin. CCO will thus be required in order to send the mapping request to the SI and thus also inform the India Admin (Hqadmin.Prime@icegate.gov.in) about the nomination of officers for CPC.
• Initially, the India Admin on the receipt of the information from CCO will thus however provide an access to all the nominated CPC officers with the designation which is however based on the permission in order to handle the New / Existing Registration processes. Subsequently, the Zonal Admin can thus handle the future mapping/unmapping of the CPC officers.
Thus , for further queries related to GST , one can contact LegalRaasta .
Legal Raasta , an online web portal which provides more than 100+ legal services has built however an extremely easy-to-use and an intuitive software for GST . However , the founders of LegalRaasta a startup which provides legal services aims at easing the difficulties related to GST by providing many services . Choosing LegalRaasta is beneficial as:
1. It has , 30+ offices in India
2. It has 10+ years experience
3. It helps to save your time
4. There is a cash back guarantee
Some of the services which it provides are :
1. Tax Filing/TDR – GST Registration , GST Return, ITR , TDS Return filing, Business income return , Bulk return filing , Revised return filing , Respond to tax notice
2. Company Formation – Pvt. Ltd., Limited Liability Partnership (LLP) , OPC registration
3. Registrations – DSC, Trademark, Patent , Copyright
Legal Raasta , an online web portal which provides more than 100+ legal services has built however an extremely easy-to-use and an intuitive software for GST . However , the founders of LegalRaasta a startup which provides legal services aims at easing the difficulties related to GST by providing many services . Choosing LegalRaasta is beneficial as:
1. It has , 30+ offices in India
2. It has 10+ years experience
3. It helps to save your time
4. There is a cash back guarantee
Some of the services which it provides are :
1. Tax Filing/TDR – GST Registration , GST Return, ITR , TDS Return filing, Business income return , Bulk return filing , Revised return filing , Respond to tax notice
2. Company Formation – Pvt. Ltd., Limited Liability Partnership (LLP) , OPC registration
3. Registrations – DSC, Trademark, Patent , Copyright
And many more services also.
This article has been contributed by Himanshu Jain, CEO, LegalRaasta, an online portal for Section 8 Company Registration , Nidhi Company Registration , IEC Registration , FSSAI License, Income Tax Return Filing.
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