SOP-2 for post registration.pdf
Standard Operating Procedure No.- 2 for Implementation of
‘One State, One GSTIN’
(Post Registration)
(PAF Wing)
STANDARD OPERATING PROCEDURE (“SOP”)
FOR IMPLEMENTATION OF
‘ONE STATE, ONE GSTIN’ (Post registration)
INDEX
SL. No. Particulars Page No. 1 Brief Introduction 1
2 Detailed summary of compliances during implementation of 2
the ‘One State, One GSTIN’ Model
2
⮚ Prior to the Cut-off Date
⮚ At the time of receiving instructions from the Directorate 4
about the Cut-off date
⮚ On or after the Cut-off Date
5
⮚ Form GSTR–9 & Form GSTR–9C: Annual Return and
8
Reconciliation Statement
3 | Operational Guidelines for Dual GSTIN Management | 8 |
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1. Brief Introduction:
This Standard Operating Procedure (“SOP”) establishes the strategic framework for executing the ‘One State, One GSTIN’ initiative under the Department of Posts (“DoP”). The objective of this initiative is to consolidate Goods and Services Tax (“GST”) registrations into a unified system, thereby enhancing statutory compliance, fortifying financial governance, and improving operational efficiency across the organization.
Following the adoption of the ‘One State, One GSTIN’ model, each Circle has successfully obtained new registrations for GST, GST-TDS (Tax Deducted at Source), and Input Service Distributor (“ISD”) at the state or union territory level. This replaces the previous system, under which registrations were obtained at the Drawing and Disbursing Officer (“DDO”) level.
Summary of Registration Transition
Total Number of Registrations
Type of Registration Total GST
New System
[Registrations at Circle Level]
Old System
[Registrations at DDO Level]
Registrations 36 886
Total GST-TDS
Registrations 36 886
| Total ISD Registrations | 10 | N/A |
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This SOP outlines the procedural and operational steps to be undertaken by Circle Offices, PAOs, and DDOs to ensure effective migration to the unified GST framework. The PAF Wing, Postal Directorate, New Delhi, will issue instructions specifying the cut-off date, the date from which all transactions under the legacy registrations shall be transferred to the newly issued registrations in accordance with the ‘One State, One GSTIN’ model.
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2. Detailed Summary of Compliance During Implementation of the ‘One State, One GSTIN’ Model:
The implementation of the ‘One State One GSTIN’ shall commence in 03 phases:
Phases Action to be taken by the units with respect to the Cut-off Date (Will be decided by the PAF wing Directorate)
Phase 1 Prior to the Cut-off Date
Phase 2 At the time of receiving instruction from the PAF (Wing) Directorate about the Cut-off date
Phase 3 | On or after the Cut-off Date |
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Phase 1
Prior to the Cut-off Date
Compliance under the New System [Registrations at Circle Level]
Compliance under the Old System [Registrations at DDO Level]
| Returns under the GST Law Following the registration of GST, GST-TDS, and ISD under the ‘One State, One GSTIN’ initiative, the Accounts Wing of the PAO shall file NIL returns for the newly allotted GSTINs. This interim measure shall remain in force until further instructions are issued by the PAF (Wing) Directorate, New Delhi. | Returns under GST Law Until the designated cut-off date, all transactions shall continue under the existing GST and GST-TDS registrations. The DDOs will file the following return: ⮚ Form GSTR-1 - Outward Statement ⮚ Form GSTR-3B - Monthly GST Return ⮚ Form GSTR-7 - TDS Return |
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The PAO will file the following NIL returns:
⮚ Form GSTR-1 - Outward Statement
⮚ Form GSTR-3B - Monthly GST Return
⮚ Form GSTR-6 - ISD Return (if applicable)
⮚ Form GSTR-7 - TDS Return
Litigations under Old Registrations
DDOs shall ensure the resolution of all pending litigation related to legacy GSTINs before the designated cut-off date.
Electronic Cash Ledger:
DDOs must make best efforts to fully utilize the available balance in the Electronic Cash Ledger under the old GSTINs before the cut-off date. Where residual balances remain, eligible refund claims may be initiated in accordance with Section 54 of the CGST Act, 2017, provided that applicable rules and procedures are complied with.
| Electronic Credit Ledger: With respect to the balance of the Electronic Credit Ledger under the old GSTINs, the DDO must undertake a careful and compliant approach to ensure proper utilization: ⮚ Ineligible ITC: Any ineligible credit reflected in the ledger must be reversed in accordance with the applicable provisions of the CGST Act and Rules to avoid future disputes or audit objections. |
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⮚ Eligible ITC: The DDOs should make every effort to fully utilize the eligible credit before the designated cut-off date. |
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Phase 2
At the time of receiving instruction from the PAF Wing, Postal Directorate, about the Cut-off date
Compliance under New System [Registrations at Circle Level]
Vendor Communication and Coordination
Upon receipt of the instructions from the PAF Wing, Postal Directorate, New Delhi, about the Cut-off date, the PAO shall issue formal instructions to all offices to initiate vendor communication. This includes the circulation of newly acquired GSTINs to all concerned vendors, thereby facilitating a smooth and uninterrupted transition into the revised GST framework.
The DDOs shall commence communication of the newly obtained GSTINs to vendors.
Compliance under Old System [Registrations at DDO Level]
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| E-way Bill Registrations The PAO shall complete E-way bill registrations before the stipulated cut-off date, in accordance with regulatory guidelines, to ensure compliance and facilitate uninterrupted logistics under the updated GST regime, and share the same with all the DDOs. |
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Phase 3
On or after the Cut-off Date
Compliance under New System
Compliance under Old System
[Registrations at Circle Level]
[Registrations at DDO Level]
| Reporting of Transactions Effective from the designated cut-off date, all transactions shall be reported under the newly obtained registrations for GST, GST-TDS, and ISD (if applicable). | Returns under the GST Law The DDOs shall initiate the filing of NIL returns under the existing GST and GST-TDS registrations, in accordance with statutory compliance protocols. The DDOs will file the following NIL returns: ⮚ Form GSTR-1 - Outward Statement ⮚ Form GSTR-3B - Monthly GST Return ⮚ Form GSTR-7 - TDS Return |
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Invoicing under the GST law
Under the GST regime, DDOs who supply goods or services to end customers are obligated to issue valid tax invoices in compliance with Section 31 of the CGST Act, 2017.
Additionally, for B2C transactions, DDOs must ensure that invoices are issued in accordance with Notification No. 14/2022–Central Tax, which mandates the inclusion of a Dynamic QR Code on invoices for certain registered taxpayers.
E-way Bill Issuance
Upon receipt of login credentials for the E-Way Bill portal, DDOs shall be responsible for generating and issuing E-Way Bills in accordance with Rule 138 of the CGST Rules, 2017.
Litigations under Old Registrations
The DDOs shall take necessary steps to resolve all outstanding litigation associated with existing GSTINs. This resolution is essential to facilitate the formal surrender of existing
registrations.
Cancellation or surrendering of Existing Registrations
Following the issuance of formal instructions from the Directorate, New Delhi, the DDOs shall initiate the process of surrender of existing GST
| Data Transfer and Compliance Facilitation DDOs shall be responsible for collecting, verifying, and transmitting details of all taxable supplies made and ITC claimed during the month. This data must be submitted to the PAO by the 4th day of the following month to | and GST-TDS registrations. |
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ensure timely filing of GST returns in
compliance with statutory deadlines.
Data may be shared either
electronically or in physical format.
However, considering operational
efficiency and practical limitations
associated with physical transfer, such
as risk of error, delay, and resource
constraints, the adoption of a robust
and secure IT-based system is
imperative for streamlined data
transmission and reliable return filing
processes.
| Returns under the GST Law Following the receipt of data from all DDOs, the PAO shall consolidate and verify the information to ensure its accuracy and compliance. Upon successful verification, the Accounts Wing will proceed to file returns under the newly obtained GST, GST-TDS, and ISD registrations (if applicable). The Accounts wing will file the following return: ⮚ Form GSTR-1 - Outward Statement ⮚ Form GSTR-3B - Monthly GST Return ⮚ Form GSTR-6 - ISD Return (if applicable) ⮚ Form GSTR-7 - TDS Return |
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Form GSTR–9 & Form GSTR–9C: Annual Return and Reconciliation Statement
Compliance under New System [Registrations at Circle Level]
Compliance under Old System [Registrations at DDO Level]
The Accounts Wing shall be responsible for filing the Annual Return and Reconciliation Statement in respect of the newly obtained GST registrations. These filings must cover transactions recorded from the cut-off date through to the end of the financial year. | All DDOs shall be responsible for filing the Annual Return and Reconciliation Statement in respect of their existing GST registrations. These filings must comprehensively cover all transactions undertaken from the beginning of the financial year up to the designated cut-off date. |
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3. Operational Guidelines for Dual GSTIN Management:
During the transition to the “One State One GST” regime in DOP, both the old and new GST registrations will operate in parallel for a defined period. This dual operation is necessary to ensure seamless compliance and surrender of all GSTINs under the old registration. In this regard, it is essential to maintain a comprehensive record of all open, pending, and closed cases at various stages (such as assessment, appeal, refund, audit, etc.) under the old registration. This will enable timely monitoring and facilitate an informed decision on when to initiate the surrender process for the old GST registration, ensuring that no case remains unresolved.
The tracking mechanism, as outlined in Annexure I, must be regularly updated and reviewed to reflect the current status of all cases.
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It is further instructed that no action should be taken regarding the surrender of the old GST registration unless specifically directed by the Directorate. This precaution is necessary to avoid any disruption in ongoing proceedings, compliance obligations, or statutory communications linked to the old registration. Premature surrender may lead to complications in case resolution, legal follow-ups, or audit trails. Therefore, surrender will only be initiated after formal instruction from the Directorate and closure of all pending matters.
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