The Goods and Services Tax (GST) launched in 2017, marked a paradigm shift in the taxation system in India. By replacing multiple indirect tax in GST, it streamlined tax collection and reduced tax evasion. Recognising the need to educate taxpayers in its processes and benefits, the government (i.e., CBIC) also set up GST Seva Kendra centres across the country. The purpose of these centres was to help taxpayers understand, adopt and adapt to the new GST norms. These centres, staffed with knowledgeable professionals provides multiple GST facilitating services to enable taxpayers in streamlining GST payments and understanding its rules.

We take a look at GST Seva Kendra purpose, services, functions and benefits to understand the role of these centres in enabling businesses to stay GST compliant.

For more details, please visit the GST official website: //www.gst.gov.in/

What is GST Seva Kendra?

GST Seva Kendra is an assistance centre for matters related to GST compliance and procedures. It was set up by the Central Board of Indirect Taxes and Customs (CBIC) in 2017. This was done under the guidance of the Ministry of Finance and the Department of Revenue – its purpose being to support taxpayers and businesses to comprehend GST laws and smoothly transition to the new norm of tax payments to stay complaint.

GST Seva Kendra centres are located across the country. They are staffed with GST adept professionals to assist taxpayers with their queries and offer a host of GST Seva Kendra services. From providing assistance in resolving queries/issues, to helping with using the GST portal for registration, return filing, tax payments or any other, these centres have helped taxpayers in finding solutions to their GST related challenges.

What services are offered by GST Seva Kendra?

There are a numerous GST services offered by Seva Kendras to assist taxpayers – individuals and businesses. Considering the vast number of centres across the country, it must be noted that not all GST Seva Kendra services will be available at all centres.

Listed below are some of the commonly availed services at these centres.

GST registration assistance:

Registration for GST is mandatory for all businesses in the country – its threshold limit being ₹40 lakhs and ₹20 lakhs in annual turnover for goods/manufacturing and services sector businesses respectively. The Seva Kendras help applicant to register their business on the GST portal, ensure all documents for GST registration are in place, and solve for any other challenge that they might face in the process.

Return filing support:

When it comes to GST return filing (e.g., GSTR-9 annual return), it is imperative for businesses to file it accurately and within the due dates to avoid penalties and late fees. The Seva Kendras guide taxpayers in learning about the different return forms, identifying the right forms to fill, purpose and format, and provide support in preparing and filing of returns accurately and in a timely manner.

*Image for representation purpose only. Not actual.

Comprehension of GST tax structure:

The GST structure can be difficult for many to understand – there are different tax slabs, types of taxes, forms, schemes etc. that makes it challenging for taxpayers to maneuverer without assistance. The Seva Kendras will support with information on all of this.

• The centres will provide the knowledge on GST exemption and other rules to ensure that taxpayers have thorough understanding of the GST system
• When it comes to calculating GST for the supply of goods and services within and outside the state, the centres will educate, train and prepare

Also read: Calculating taxes under the different GST types – IGST, CGST, SGST, UTGST

GST payment and refund support:

The collection of taxes under the GST regime is an online process and taxpayers have to make GST payment online. Refunds on excess GST paid (e.g., ITC claims) is also carried out online.

As a part of GST Seva Kendra services, these centres help taxpayers to calculate GST payable, learn about the different payment methods, make timely tax payments online, claim refunds, and find solutions to any dispute/grievance.

Doubt clarification and resolution:

Another service offered by the kendras is clarification and resolution of any doubts or issues related to GST norms or update. For instance:

• Small businesses wanting to opt for the Composition Scheme under GST might have queries regarding its eligibility, turnover limit, exemptions, tax rate and more
• Businesses eligible to claim Input Tax Credit, might have queries on how to claim it, which forms to check, how to reconcile ITC claims etc. (Also read: Difference between GSTR-2A and GSTR-2B)
• Those businesses involved in import and export of goods/services, might have queries on the process, IEC code requirements, product codes, documentation, GST charges and rates on import/export, and more
• Businesses new to GST e-Invoicing might have queries on the format, tools to use, meaning of e-Way Bills and more

The kendras will help with answering all such queries and more.

Also read: GST e-Invoicing for businesses with over ₹5 crores annual turnover

Workshops and Training modules:

The kendras also conduct training and workshops regularly to educate taxpayers on GST laws and relevant updates in the tax system. These sessions enable businesses to understand the complex GST structure and ensure that they do their due diligence to keep their business compliant.

Grievance redressal:

The Seva Kendras also helps taxpayers with their grievance redressal. Considering the wide range of GST related grievances that taxpayers might have, the centres assist taxpayers in understanding the grievance redressal mechanism. That is, how to register a grievance on the GST portal, how to track the status of a compliant/grievance, and more.

Taxpayers can visit their nearest Seva Kendra centre to register a complaint or grievance. Alternatively, this can also be done directly on the GST portal.

*Image for representation purpose only. Not actual.

How does GST Seva Kendra function?

To be able to leverage the host of services provided by the GST Seva Kendra, it’s important to understand how it operates.

Offline centres:

There are numerous GST Seva Kendra centres across the country where you can visit physically and avail the services offline. If you are a GST registered business, you will need your GST number (GSTIN) to facilitate the process.

If you are a new business, the kendra will assist you in registering your business and guiding you through the GST portal. The centres have trained professionals who can help with a variety of queries and challenges.

Note: The in-person services are free of charge.

Online services:

For those looking for online support, these kendras also assist through the GST portal. Details on multiple subjects including GST regulations, return filing, resources for learning can be found on the portal that is beneficial for businesses in learning about Goods and Services Tax.

Purpose and importance of GST Seva Kendra

When it comes to the efficient implementation of GST in the country, the GST Seva Kendras have played a vital role, especially for small business transitioning to the GST regime. They guide taxpayers in their journey of transitioning to the GST system and help to understand GST rules and procedures.

Listed below are the purposes of establishing these centres and how they have been beneficial.

Purpose of GST Seva Kendra:

• Assist taxpayers (especially MSME businesses) to understand and adopt GST
• Guide taxpayers in fulfilling their tax obligations, avoiding tax evasions and keeping business compliant
• Provide support in terms of answering queries, resolve doubts, offer clarifications on any GST related matter

Importance of GST Seva Kendra:

• Provide in-person assistance and digital assistance for navigating the GST portal
• Hand-hold taxpayers through the transition process from offline to online GST system
• Offer training sessions, learning material, documents, and other literature to educate taxpayers on the GST framework
• Guide taxpayers in GST calculations and payments, ensuring compliance and tax efficiency
• Provide assistance in multiple languages to ease understanding and compliance

*Image for representation purpose only. Not actual.

Finding a GST Seva Kendra near you

There are several ways you can find a GST Seva Kendra near you.

You can search for city/state based Seva Kendra for GST online. For instance, if you are based in Karnataka, you can visit the official page for Principal Chief Commissioner of Central Tax (Bengaluru Zone Karnataka).

• Visit the official website
• Click on ‘Seva Kendra’ option on the menu
• Select ‘GST Seva Kendra’ from the dropdown
• View the list of GST Seva Kendras with address, email and phone numbers

*This article is for information only. For more details please visit the official GST website or consult with a GST practitioner or CA or tax consultant for professional advice.

Author: Sohini Banerjee

Sohini is a seasoned content writer with 12 years’ experience in developing marketing and business content across multiple formats. At Tata nexarc, she leverages her skills in crafting curated content on the Indian MSME sector, steel procurement, and logistics. In her personal time, she enjoys reading fiction and being up-to-date on trends in digital marketing and the Indian business ecosystem.