CENTRAL BOARD OF EXCISE

1
CENTRAL BOARD OF EXCISE CUSTOMS
CENTRAL BOARD OF EXCISE CUSTOMS
Annual Conference of Chief Commissioners
Director-Generals IT Infrastructure for GST-
GSTN June 4th, 2012

• DIRECTORATE GENERAL OF SYSTEMS DATA MANAGEMENT

www.icegate.gov.in
www.cbec.gov.in
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Goods Services Tax NetworkOverview and
Developments so far ...
3
GST Project - Features

• IT for GST is a unique and complex initiative
• Substantial impact on the structure functions
  of Tax Administrations both at the Centre and
  States
• Multiple Stakeholders and different stages of
  e-readiness of Tax Administrations

4
GST Discussion Hierarchy
Empowered Committee of State Finance Ministers
Ministry of Finance Department of Revenue, CBEC,
DoS
GST Pilot
Joint Working Group To layout the roadmap for GST
implementation
Sub Working Group I Business Process
Sub Working Group II Legal
Sub Working Group III IT
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Key considerations for GST Implementation

• Tax Administration autonomy - Statutory functions
  to remain with the Centre and States
• A Common Shared Infrastructure cross linking
  various tax systems
• Migration Strategy and Implementation required
  for all States and Centre with PAN as the common
  identifier
• Standardization streamlining of Business
  Processes
• Risk Management to drive Audit and Enforcement

6
Chronology of Key Events
Events Dates
TAGUP constituted inter alia to give recommendations on IT for GST 26-Mar-2010
Empowered Group in IT Infrastructure for GST (EG) constituted 26-Jul-2010
TAGUP Report submitted 31-Jan-2011
1st to 7th EG Meeting - Recommendations on GSTN SPV finalized 2-Aug-2010 to 8-Aug-2011
In-principle approval to GSTN SPV Recommendations by FM 23-Jun-2011
In-principle approval to EG Recommendations on GSTN SPV by EC 19-Aug-2011
EG Recommendations on GSTN SPV endorsed by EC 14-Oct-2011
Final approval on GSTN SPV Recommendations by FM 1-Dec-2011
Cabinet Approval on formation of Special Purpose Vehicle (SPV) to be called Goods and Services Tax Network (GSTN) 12-Apr-2012
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Role of GSTN SPV
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GST Common Portal

• Taxpayer files through a standardized Taxpayer
  Interface
• Common GST Portal links the taxpayer with the
  varied systems of the tax authorities
• Standardization and Automation of processes and
  documents
• Facilitate common Registration, Return filing and
  Payment of taxes
• Uniformity of Tax administration by way of
  standardized processes and formats

9
GST Pilot Project - Scope

• Undertake As-Is Study of current IT
  infrastructure across Tax Authorities
• Development and Testing of systems for
• Dealer Registration, Returns Payment
• Reconciliation of Returns with Bank payments
• Correlating Input Tax Credit (ITC) claims
• MIS reports
• Undertake migration of existing dealer master
  data of Centre and States/ UTs to PAN based
  formats for transition to GST
• Prepare a Detailed Project Report (DPR) for
  implementation of GST Common Portal

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GST Pilot Project - Update

• Interim reports of As-Is and Gap Analysis for
  Centre and States/ UTs prepared
• Registration, Returns and Payments functionality
  developed under testing
• Technical Solution Architecture for GST Common
  Portal being finalized
• System Interface between GST Pilot Portal and
  ACES successfully tested with sample files
• Workshop conducted for selected Central Excise
  Commissionerates

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GSTN SPV
10
Private Co. - 1
24.5
10
Private Co. - 2
Central Govt.
GSTN SPV
51 Non-government Equity
49 Government Equity
Private Co. - 3
10
State UT Govts.
Private Co. - 4
10
Private Co. - 5
24.5

• No single Private institution to hold more
  than 10 equity
• One institution may hold maximum of 21 equity

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12
Strategic Control Block
A balanced/ judicious use of the strategic
control powers of the Government essential for
effective operations of and service delivery by
GSTN SPV
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Board of Directors
Chairman (Govt. Nominated)
Directors - 2 States MS, EC
Directors from Central Government
14 Members Governing Board
Directors from Private Equity stakeholders
Independent Directors

CEO
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Pre-GST Services offered by GSTN SPV
Subject to Policy Enablement
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Impact of GST on CBEC - All India
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
NEXT
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Maharashtra
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
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Delhi
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
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only
18
Gujarat
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
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only
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Karnataka
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
20
Assam
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
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Orissa
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
22
West Bengal
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
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23
Tamil Nadu
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
24
Andhra Pradesh
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
25
Kerala
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
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only
26
Bihar
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
27
Goa
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
28
Meghalaya
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
29
Himachal Pradesh
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
30
Uttar Pradesh
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
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only
31
Chattisgarh
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
32
Madhya Pradesh
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
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only
33
Puducherry
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
34
Daman Diu
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
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only
35
Dadar Nagar Haveli
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
36
Manipur
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
37
Tripura
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
38
Sikkim
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
39
Uttrakhand
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
40
Haryana
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
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only
41
Punjab
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
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only
42
Chandigarh
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
43
Mizoram
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
44
Arunachal Pradesh
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
45
Jharkhand
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
Map not to scale and for representation purpose
only
46
Rajasthan
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
Nagaland
UP
Assam
Rajasthan
Manipur
BiH
Mizoram
WB
JHD
MP
Gujarat
Tripura
Dadra
CHH
Meghalaya
Orissa
Daman Diu
Maharashtra
Maharashtra
AP
Goa
Andaman Nicobar Island
Karnataka
TN
Pondicherry
Tamil
Kerala
Nadu
Kerala
Lakshadweep
PREVIOUS
NEXT
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only
47
Nagaland
Jammu Kashmir
HP
Punjab
Arunachal Pradesh
Chandigargh
Uttarakhand
Sikkim
Delhi
Haryana
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only
48
Recent Budgetary Changes vis-à-vis GST
EST Registration Form
GST Registration Form
Up to 95 of common data fields present
EST Return Form
GST Return Form

• Variations in
• Level of granularity
• Input Tax Credit Matching

Based on Business Process deliberations until
August 2011 at Sub-working Group I
49
Input Tax Credit (ITC) Matching
EST Return Form
Purchases
Sales
Aggregate Level
Tax Payer
50
Input Tax Credit (ITC) Matching
GST Return Form
Purchases
Sales
Dealer Level
Tax Payer
51
Advantages of Dealer/ Invoice level detailing

• Enables fund settlement for inter- State
  transactions under IGST Model
• Identification of
• Non-reported un-reconciled transactions
• Non-Compliant Tax Payers
• Data Analysis tools can be built for detecting
  possible tax evasion and fraud instances

IGST Model as provided in First Discussion
Paper on GST issued by Empowered committee of
State Finance Ministers
52
Way Forward

• Active association of Central Excise and Service
  Tax Commissionerates in the GST Pilot project
• Alignment of EST Forms with GST Forms
• Organizational changes to manage the expanded tax
  base
• Introduce Risk management techniques for enhanced
  compliance
• Use Taxpayer Profiling Utility for plugging tax
  evasion

53

• Thank You