GST refund procedures: electronic filing, system linkage and time bound sanction to streamline and secure refund processing.
The report prescribes a comprehensive GST refund regime: enumerating refund triggers (excess payment, exports and deemed exports, provisional assessment finalization, appellate and investigation outcomes, exempt/nil supplies, inverted duty accumulation, and special refunds), mandating electronic filing with standard forms and GSTN ICEGATE linkages, one year filing limits from defined relevant dates, system acknowledgement and preliminary scrutiny timelines, automatic blocking of claimed ITC on application, CA certification (or threshold self certification) to rebut unjust enrichment, time bound sanctioning with interest from electronic acknowledgement, invoice matching to prevent duplicate claims, and provisions for recovery and audit safeguards.

Dual GST model ensures separate Centre State levies with IGST for inter state supplies to preserve input tax credit continuity.
The Department endorses a federated dual GST with separate CGST and SGST statutes, uniform core features, and an IGST mechanism for inter State supplies and imports where the Centre collects IGST and passes SGST to destination States. CGST and SGST credits must be maintained and utilised separately; cross utilisation is barred except under IGST rules. A common tax base, subsumption of central and state indirect taxes, harmonised procedures, simplified compliance for small taxpayers, constitutional amendments, IT infrastructure linkage and a compensation mechanism for transitional revenue effects are required for implementation.

GST return framework: unified e-returns with auto-populated ledgers, invoice matching and specified amendment procedures.
The report prescribes a unified electronic GST return framework requiring registered persons to file periodic returns (including nil returns) across linked forms-GSTR-1 through GSTR-8-covering outward and inward supplies, monthly consolidation, compounding, non-resident taxpayers, ISDs, TDS deductors and annual reconciliation. It mandates online filing with offline preparation options, auto-population between returns and real-time ledgers for ITC, cash and tax liability, time-bound amendment windows, invoice-level data requirements (including HSN/SAC thresholds), and portal-driven validation, acknowledgement, invoice matching, reversals and inter-governmental settlement instructions under the IGST model.

GST payment processes: electronic challans (CPIN/CIN), bank/RBI aggregation, and automated reconciliation across tax heads.
The proposed GST payment system requires electronic challan generation on the GSTN which issues a unique CPIN; banks report successful receipts by creating a CIN that embeds the CPIN and transmits real time confirmation strings to GSTN. RBI, acting as aggregator through e Kuber, consolidates daily luggage files into digitally signed e scrolls for each tax head and forwards them to GSTN and Accounting Authorities on T+1 for automated accounting and reconciliation. The model prescribes standardized electronic interfaces, mandatory IT capabilities for authorized banks, 39 tax accounts, and a MOE process for resolving reconciliation discrepancies.

GST registration framework requires PAN based, statewise online identification and verification, enabling thresholded compulsory registration and compliance controls.
The report prescribes a PAN based, State wise online registration regime via a centralized GST Common Portal issuing a 15 digit GSTIN, mandatory identity verification, and standardized documentary requirements; mandates registration on crossing prescribed turnover thresholds or for inter state and reverse charge suppliers while permitting voluntary registration and a compounding scheme for smaller taxpayers; defines procedural timelines for portal validation, three common working day authority responses with deemed approvals, query/response windows, and mechanisms for migration of existing registrants, suspension, cancellation, amendment, and post registration risk profiling; it also provides for Facilitation Centres and Tax Return Preparers, Input Service Distributor continuity, and a compliance rating/blacklisting system to regulate input tax credit eligibility.

Goods and Services Tax procedural consultation - draft registration, refund and payment processes opened for stakeholder comments.
Draft business processes for GST registration, refunds and payments have been published for stakeholder consultation, with invited comments by a specified deadline; draft Model CGST, SGST and IGST laws and return-filing processes will be posted for comment in due course. These measures form part of implementing a proposed dual GST aimed at subsuming various Central and State indirect taxes.