|Chennai||Coimbatore||Tirupur||Annur||Areas covering under Annur Taluk of Coimbatore District.|
|Chennai||Coimbatore||Tirupur||Tirupur - I||Areas covering Ward Nos.01 to 15 of Tirupur Municipal Corporation and Velampalayam Firka of Tirupur North Taluk of Tirupur District.|
|Chennai||Coimbatore||Tirupur||Tirupur - II||Areas covering Ward Nos.16 to 30 of Tirupur Municipal Corporation, Tirupur North Firka of Tirupur North Taluk and Perumanallur Firka of AVInashi Taluk of Tirupur District.|
|Chennai||Coimbatore||Tirupur||Tirupur - III||Areas covering Ward Nos.31 to 45 of Tirupur Municipal Corporation, Nallur Firka of Tirupur South Taluk of Tirupur District.|
|Chennai||Coimbatore||Tirupur||Tirupur - IV||Areas covering Ward Nos.46 to 60 of Tirupur Municipal Corporation, Tirupur South Firka and South AVInashipalayam Firka of Tirupur South Taluk of Tirupur District.|
|Chennai||Coimbatore||Tirupur||Tirupur - V||Areas covering AVInashi Taluk of Tirupur District except Perumanallur Firka.|
India’s largest network of department stores is mostly immune to economic cycles. For it’s a non-profit that caters to 12 million serving and retired defence personnel and their families. But the state-run Canteen Stores Department couldn’t avoid the disruption of the nationwide sales tax. And that pinched consumer goods makers even more.
The Ministry of Defence-operated retailer has outlets from Leh, Jammu & Kashmir in the north to Nagercoil, Tamil Nadu in the south—4,500 of them. Virtually wherever the country’s armed forces are stationed. There’s one even in Port Blair in the Andaman and Nicobar Islands off the eastern coast—an archipelago that’s closer to Myanmar than India. And it gives companies making everything from whiskey and sauce to washing machines and scooters serious business.
Hindustan Unilever Ltd. earned Rs 1,800 crore revenue from the department stores chain in the year ended March, Air Vice Marshal M Baladitya, chairman of CSD, told BloombergQuint in an interview. That’s about 5 percent of its total sales, and compares with 12 percent that India’s biggest consumer goods maker earns from a host of large and small retail chains put together. In fact, the two top-selling items at the canteen stores are HUL’s Fair & Lovely cream and Surf Excel detergent.
Best Selling Items At Defence Canteens
|1||Fair & Lovely (HUL)|
|2||Surf Excel (HUL)|
|3||Lux Soap (HUL)|
|4||Colgate (Colgate Palmolive India)|
|5||Vaseline Lotion (HUL)|
Not surprising then that fast-moving consumer goods contribute about half of the Rs 18,000 crore sales at the nearly century-old department stores. That brings it neck-and-neck with India’s No. 2 retailer by revenue—Future Retail Ltd.
Canteen stores sold consumer goods worth Rs 8,000 crore in the year through March, followed by white goods and cars worth Rs 2,500-3,000 crore. Then comes liquor at Rs 2,500 crore and other items like suitcases. Demand is high as products are sold at lower tax rates—half the applicable central and state GST. The retailer is also out of the ambit of e-way bills that are now mandatory to transport goods worth Rs 50,000 and more.
Defence Canteen Stores’ Revenue
REVENUE (RS CRORE)
“Post GST, there has been a huge spurt in demand for white goods,” Baladitya said. The spike was such that CSD had to bring dealers of white goods on board to meet the demand. “But growth has been across the board.”
India’s Top Retailers
Yet, sales rose at their slowest in three years at 5.2 percent in the 12 months through March. That’s a second straight year of decline in growth—the first being when Prime Minister Narendra Modi’s cash purge took 86 percent of the currency out of the system, hurting consumption. Revenue grew at 9 percent in the year of note ban compared with 15 percent the previous 12 months.
Baladitya, however, said the November 2016 demonetisation had no impact. Defence canteens swiftly switched to cashless payments that now account for at least 75 percent of transactions.
The economy had barely stabilised when India rolled out its biggest indirect tax overhaul. Transition was disruptive. Like other retailers, the immediate challenge for canteen stores was to exhaust the inventory bought before the GST kicked in July last year as the nationwide tax subsumed a web of levies. India’s manufacturing activity slowed in the run-up to its rollout as dealers and retailers pared stock fearing losses stemming from changes in tax rates and refunds.
At any given time, canteen stores hold 30-45 days of inventory. “We had to expend that before we bought at GST pricing,” Baladitya said. “That was a challenge and most of the companies [supplying to it] felt the heat because we had to stop ordering for some time.”
Consumer goods makers including HUL and Jyothy Laboratories Ltd. had said as much in their conference calls with analysts and investors. Slower CSD sales dragged their revenue down too.
Then the tax rates changed multiple times in the initial six months. “Each time, we had to change the pricing,” Baladitya said. “We couldn’t have one product with dual price in different canteens.”
One aspect that still worries him is refunds. Canteen Stores Department bears the taxes upfront and claims refunds. In the erstwhile value-added tax, more than Rs 1,200 crore was due when he took over. “We made a lot of efforts to recover VAT money due from state governments.”
A similar situation of a much bigger magnitude may evolve if the refund mechanism is not robust, he said. “We are in touch with the Ministry of Finance and the GST Council to try and see how we can streamline the refund mechanism so that it becomes easier for us to get our money back.”
For now, demand is robust as sales picked up after the GST rates stabilised. The just-ended financial year 2017-18 was good, Baladitya said. “All the top FMCG companies that sell products at CSD canteen witnessed strong growth.”
Volumes of most consumer goods makers too picked up in the quarter ended December. Besides HUL, CSD is also a major contributor to the revenue of Reckitt Benckiser India Ltd., Procter & Gamble Hygiene and Healthcare Ltd., Glaxosmithkline Consumer Healthcare Ltd., Nestle India Ltd., Marico Ltd., Bajaj Electricals Ltd., Samsonite South Asia Pvt. and Jyothy Laboratories.
What FMCG Firms Earn From Defence Canteens
(Revenue in Rs crore)
|4||GlaxosmithKline Consumer Healthcare||300||285|
One of the factors for increasing demand over the years was the implementation of the sixth and seventh pay commissions, which improved the purchasing power of armed forces.
People are more discerning in what kind of products they want to buy; there is a definite consciousness as far as brands are concerned; and there is a feeling that they would like to buy the latest brands.
M Baladitya, Air Vice Marshal & Chairman, CSD
That’s why Baladitya is particular about the products on the shelves. Canteen stores keep about 5,500 stock keeping units. That compares with 25,000-40,000 at a Big Bazaar outlet.
He’s looking to further prune the list. “If we have 50 types of sauce, I don’t see a reason why we should add more, unless that sauce is really something fantastic. Same is the case with soaps and other FMCG products,” he said. “So, we keep the latest brands, but not try to increase the inventory as such.”
The effort is not to make profits or push volumes. Set up in 1921, the Canteen Stores Department provides items of daily use to soldiers, sailors and air warriors. Yet, Baladitya said, the ability of people to spend more on better brands is driving volumes. And it now even sells items like refrigerators, air conditioners and cars. “Because each person has to set up his home.”
Source : https://www.bloombergquint.com/business/2018/04/27/how-indias-largest-retailer-managed-the-gst-disruption
Despite the teething troubles due to a transition into a new tax system, going ahead, better compliance is expected
Compliance level has got better since the implementation of the new indirect tax system from July 1, it is far from its desired level.
For instance, only 27. 2 lakh or close to 37 percent of assessees filed return in August 2017, out of 73.7 lakh eligible taxpayers, data released by the finance ministry showed. Compliance rate under Goods and Services Tax (GST) was around 50.29 percent and 56.58 percent in September and October, respectively.
Assessees increasingly started paying taxes gradually, with compliance level crossing 66 percent in December 2017, and settling at 62.63 percent in March 2018.
“As may be seen, the compliance level as on the due date has steadily increased and, by the end of the financial year, has reached to an average of 65 percent from around 55-57 percent observed during initial months. The cumulative compliance levels (percentage of returns filed till date) for initial months has crossed 90 percent and for July, 2017, has reached 96 percent.
Frequent changes in rules related to GST, complex return filing system, poor internet connectivity, and glitches on the IT backbone GST Network (GSTN) are some of reasons for low level of compliance.
Despite the teething troubles due to a transition into a new tax system, going ahead, better compliance is expected as the government has been continually trying to ease procedures simpler for the taxpayers.
Return filing during the year
|Return Period||Required to file||Till due date Returns||Till due date %||Cumulative Returns||Cumulative %|
“In the initial period the average compliance level was 55 percent, which has now risen to 65 percent. With the GSTN system working smoothly and no hindrances for generating e-way bills the compliance level should increase further,” Parag Mehta, Partner, N.A. Shah Associates LLP said.
“With many states also introducing the intra-state generation of e-way bills for movement of good , evasion is bound to reduce and increase the revenue,” Shah said.
The finance ministry today said that total revenue collected under GST between August 2017 and March 2018 has been Rs. 7.19 lakh cr, making the average monthly collection Rs 89,885 cr.
The total revenue for the eight-month period includes Rs 1.19 lakh cr of Central GST (CGST), State GST (SGST) worth Rs 1.72 lakh cr, Rs 3.66 lakh cr of Integrated GST (IGST) and Rs 62,021 crore cess.
However, the finance ministry said that including the collection of July 2017, the total GST collection during the financial year 2017-18 stands provisionally at Rs. 7.41 lakh cr.
While the tax on domestic supplies in a month is collected after return is filed, it gets collected in the next month, IGST and cess on imports gets collected in the same month.
“Therefore, during the current year, GST on domestic supplies has been collected only in eight months from August 2017 to March 2018, IGST and cess on imports has been collected for nine months, from July 2017 to March 2018,” the finance ministry said.
Abhishek Jain, Tax Partner, EY India, said that the average monthly collection under GST for 2017-18 was around Rs 90,000 crore, implicating a deficit of approximately 24% in reference to the estimations for 2018-19.
“While the growth envisaged is quite steep, the same may still be possible with E-Way Bills being in place and introduction of other anti-evasion measures like TDS/TCS, etc,” Jain said.
Source : https://www.moneycontrol.com/news/india/government-collects-rs-7-41-lakh-cr-gst-in-fy18-2559041.html
India has also committed to remaining mindful of new gaps in the domestic resource mobilisation that may result from financial innovations, including digital finance, and the implications of fin-tech and the weightless economy on financial inclusion and access to finance.
United Nations: India has informed the UN that the Goods and Services Tax reform implemented by it, coupled with the demonetisation of high-value currency notes, has brought 1.8 million more people into the income-tax net.
Additional Secretary in the Ministry of External Affairs A Gitesh Sarma, addressing the ECOSOC Forum on Financing for Development Follow Up, said India is currently implementing a wave of reforms.
Apart from encouraging digital over cash transactions, India introduced the Goods and Service Tax regime which provides for uniform taxes. He said this has led to a 50 per cent increase in the number of indirect taxpayers.
“Coupled with demonetisation of high-value currency notes, the GST brought 1.8 million more people into the income-tax net, he said at the forum on Thursday.
He added that India stands firm on its stand on the fundamental principles of the World Trade , including multilateralism, rule-based consensual decision-making, an independent and credible dispute resolution and appellate process, the centrality of development, which underlies the Doha Development Agenda, and special and differential treatment for all developing countries.
He said the global economic recovery is progressing gradually, with improved resilience and emergence of new sources of growth.
“However, there are concerns that a durable recovery may remain constrained by factors such as the persistence of low productivity and debt overhang problems in advanced economies as well as in some emerging market economies, rising populism and protectionism, and the slow pace of structural reforms, he said.
India has also committed to remaining mindful of new gaps in the domestic resource mobilisation that may result from financial innovations, including digital finance, and the implications of fin-tech and the weightless economy on financial inclusion and access to finance, Sarma said.
Further, stepping up its cooperation with the southern countries in the spirit of solidarity, last year India established the India-UN Development Partnership Fund that supports Southern-owned and led, demand-driven, and transformational sustainable development projects across the developing world, with a focus on Least Developed Countries (LDCs) and Small Island Developing States (SIDS).
“I would like to reiterate that the international community must step up its efforts to fulfill the commitments already undertaken not as a charity but with full realisation that it will be in our collective interest, he said.
Source : https://www.news18.com/news/business/gst-demonetisation-brought-1-8-million-more-people-into-i-t-net-india-1731645.html
In a simplified payment process under the goods and services tax (GST) okayed by a group of ministers (GoM) recently, taxpayers won’t need to file returns, making compliance easy.
In a simplified payment process under the goods and services tax (GST) okayed by a group of ministers (GoM) recently, taxpayers won’t need to file returns, making compliance easy.
According to sources, under the new model, the IT system run by the GST Network (GSTN) will produce monthly returns based on supply data uploaded and inward supplies accepted. According to a model that is to be considered by the GST Council on May 4, there will be a facility for sellers to continuously add invoices and for buyers to view them. The system could allow the buyer to lock the invoice after which seller can’t edit/delete it, making it a confirmed liability of the seller.
Importantly, the GoM-approved model doesn’t rely on automatic invoice-matching by the IT system. Instead, invoice-matching, which is crucial to check tax evasion, would be done through a ‘semi-automatic’ credit reconciliation process. The system will periodically, say quarterly, generate a list of suppliers defaulting on tax payment and the tax man could focus on them. If a supplier doesn’t pay the tax even after action taken by the tax man, the buyers will face reversal of input tax credit or ITC. To reduce the risk to compliant taxpayers, “high-risk” assessees will be identified so that instances of credit reversal are minimised. The system would try to ensure credit flow from high-risk suppliers by making them deposit advanced tax.
The proposed model, the sources added, would still encourage businesses to choose tax-complaint suppliers over others by ensuring full and prompt use of ITC and resultant lower tax liability in transactions with a compliant unit. A key feature of the triplicate-returns model mooted earlier — which has never been implemented fully and stands suspended indefinitely — was the incentive for keeping both inward and outward supplies in the tax chain.
The new model is a fusion of the two systems proposed after the original design failed to take off due to its cumbersomeness. While a committee of tax officials recommended a system where credits could be given on a provisional basis to a taxpayer on the basis of self-declared invoices, the GoM thought this could be potential revenue risk. The model mooted by Infosys chairman Nandan Nilekani also was to be hassle-free for taxpayers as it involved system-generated returns (rather than filed by assessees), but the ministers’ panel again felt that it lacked a provision for reversal of credit in cases where excess/undeserved credits are taken.
However, tax experts have doubts about the new model cleared by the GoM as well. They say that blockage of ITC till the buyer accepts the invoice could be a problem for businesses as it involves cost and a change in business practices. “A company that has multiple verticals engaged in procurement will find it difficult to designate a person solely responsible for accepting invoices on a daily basis,” said Rajat Mohan, partner at AMRG & Associates. He added that even a small business may need a full-time employee to verify and accept continuously uploaded invoices.
Source : https://www.financialexpress.com/economy/easing-the-burden-no-filing-of-returns-in-new-gst-model/1148534/
Expressing concern over the recent rise in prices of petroleum products in many parts of the country, Yadav said in a statement that though the international prices of petrol and diesel are less than half as compared to the prices 4 years ago, the BJP-led NDA government at the Centre is not passing on the benefit to the consumers because it is filling up its kitty through excise duty and other taxes which should have been avoided.
“This (Modi) government has intentionally not included petrol and diesel under the ambit of GST due to which prices have not stabilized. Unless petrol and diesel are brought under the ambit of GST, people will continue to bear the brunt of high prices of petroleum products,” Yadav, a known critic of PM Modi, said.
HUBANESWAR: Amid a growing demand to bring petrol and diesel prices under the GST net, state finance minister Shashi Bhusan Behera on Wednesday said the GST Council is yet to initiate any discussion on the issue.
The GST Council, comprising the finance ministers of all states and Union finance minister Arun Jaitley as its chairman, is the body that will decide if petrol and diesel would be included within GST. “When the GST Council brings up the issue for discussion, the state government will take a decision,” Behera said in reply to an adjournment debate on fuel price hike in the state assembly.
The finance minister admitted that the price of petrol and diesel would come down if the products were brought under GST. “Opposition parties which want the inclusion of petrol and diesel under GST should advise the Centre on the issue,” he said.
As the opposition parties criticized the state government for levying a high tax which resulted in an increase in prices, the finance minister said Odisha collected only 26 per cent VAT on petrol and diesel while BJP-ruled states such as Maharashtra and Rajasthan levied higher VAT.
Giving a comparative picture, Behera said fuel prices in Odisha were less as compared to other states. While the cost of a litre of petrol in Bhubaneswar was Rs 73.34 on April 23, it was Rs 82.35 in Mumbai, Rs 80.05 in Bhopal, Rs 80 in Patna, Rs 78.90 in Hyderabad, Rs 77.29 in Chennai and Rs 77.20 in Kolkata. Similarly, diesel prices in Bhubaneswar were Rs 70.55/litre on April 23 while it was Rs 71.44/litre in Hyderabad, Rs 70.01/litre in Mumbai, Rs 70.39/litre in Patna and Rs 71 in Raipur, he said.
The finance minister also criticized the Centre for increasing excise duty and other additional taxes on petrol and diesel by nine times since April 2014 despite a fall in the prices of crude oil in the international market. During the debate, leader of opposition Narasingha Mishra slammed both the Centre and the state for equivocating on the issue. He ridiculed petroleum minister Dharmendra Pradhan for urging states to include petrol and diesel under GST. “You (the Centre) said petroleum products cannot be included in GST. Now, you are asking states to bring them under GST. This is ridiculous,” the Congress veteran said.
BJP leader Pradeep Purohit said the Centre had reduced Rs 2 per litre as central excise while other BJP states had cut VAT on petrol and diesel.
Source : https://timesofindia.indiatimes.com/city/bhubaneswar/fin-min-passes-fuel-price-ball-to-gst-council/articleshow/63923147.cms
Prakash Kumar, CEO of GSTN, said: “As on April 23, 86% of total e-way bills generated were from inter-state movement, and the rest from intra-state movement.”
Goods and Services Tax Network (GSTN) on Thursday said its e-way bill portal has generated more than 2 crore bills since its introduction from April 1. The figure includes the highest single day bill generation of over 13 lakh earlier this week.
E-way bill system is an anti-evasion tool under the goods and services tax (GST) regime, which requires businesses to intimate the system before moving cargo worth more than Rs 50,000.
The number of taxpayers registered with the e-way bill portal has crossed 16 lakh, compared with 11 lakh on the launch date, the firm, which runs the IT backbone of the GST, said in a statement. It added that while all states and Union Territories (UTs) started generating e-way bill for inter-state movement of consignments, the bill for intra-state movement has so far been rolled out in 16 states and 1 UT. The government will notify the remaining states for intra-state bill by June 1.
“Gujarat (19%), Karnataka (14%), Maharashtra (11%), Uttar Pradesh (9%) and Haryana (8%) have so far accounted for a major chunk of e-way bills generated as per data available till April 23. Together, these five states have contributed 61% of the total e-way bill generated in the last three weeks,” GSTN said.
Prakash Kumar, CEO of GSTN, said: “As on April 23, 86% of total e-way bills generated were from inter-state movement, and the rest from intra-state movement. With more states being added to the system gradually, the numbers will only keep increasing. The portal is functioning smoothly and is capable of generating up to 75 lakh bills a day.”
To ensure timely redressal of concerns, GSTN said it has provided the facility for the transporter to submit a grievance at the e-way bill portal if an inspecting GST official detains the conveyance for more than 30 minutes. Similarly, officers who conduct inspection are required to submit preliminary report within 24 hours of such inspection and the final report within three days of such inspection, the company said.
Source : https://www.financialexpress.com/economy/gstn-over-2-crore-e-way-bills-generated-since-april-1/1147396/
NEW DELHI: Does your employer have a mess or a canteen and is it operated through ‘outdoor catering’? The catering industry, food coupon providers and companies providing food and beverages to employees are struggling with this question under the goods and services tax (GST) as the levy ranges from 5% to 18% depending on the answer.
Outdoor catering attracts 18% GST, while canteen services face 5%. The levy on supply of food or beverages by facilities such as a mess or canteen was reduced to 5% in November. The confusion arises as food, for instance, isn’t necessarily prepared onsite but supplied by a caterer.
Different tax rates are currently being applied by service providers in the industry, leading to disputes with customers and revenue losses being sustained by organised players that have taken a typically conservative position and charge GST at the higher rate of 18%.
Industry has now made a representation to the finance ministry and the GST Council, seeking resolution of the issue.
“Canteen supplies in any organisation by self or by third-party contractors have been treated as outdoor catering in the service tax regime and the tax was paid accordingly,” said Bipin Sapra, partner, EY. “However, clarity is required on such supplies in the GST regime given that industry is not clear whether to charge 18% as outdoor catering or 5% without credit as in the case of a restaurant.”
Typically, commercial establishments or institutions such as factories, educational institutions and offices provide food and beverages to employees and students within a designated area, a canteen or cafeteria, within its premises.
However, the supply of food and beverages within such designated areas is generally outsourced to a third-party vendor on a continuous, contractual basis and not limited to any particular event or occasion. For example, food is supplied in offices or in factories during different shifts.
The service provider often prepares food at its premises or within the office in some cases using its own manpower. It may use infrastructure such as electricity, water and cooking gas provided by the establishment. Payment for these supplies is received either from the company or employees directly.
Should this be considered outdoor catering or supplying to a canteen?
An industry expert pointed that though different GST rates have been prescribed, there is no corresponding definition provided for terms “eating joint,” “mess,” “canteen” and “outdoor catering,” leading to ambiguity.
Industry has sought clarification on classification of services. Two circulars issued in January had dealt with this but were restricted to supplies made to Indian Railways and educational institutions.
“Since the GST rate for canteen is 5%, this should ideally apply in all cases where food is made available to employees, irrespective of the fact whether companies do it themselves or outsource it to third parties,” said Pratik Jain, indirect tax leader, PwC.
In the case of education institutions, this position stands clarified by the government that 5% GST will be levied.
“In many cases, the smaller players are paying 5% but the large companies are unsure if this is the intent of the government,” Jain said. “A clarification is certainly needed quickly given the fact that it impacts many businesses and their employees.”
Source : https://economictimes.indiatimes.com/news/economy/policy/caterers-canteens-seek-clarity-on-gst/articleshow/63931290.cms
The Export Promotion Council for EOUs & SEZs, has sought a linkage between the Goods and Services Tax Network (GSTN) portal and the NSDL portal, for smooth facilitation of the GST refunds.
One of the major complaints of the exporters has been the delay in refunds, which is affecting their working capital requirements.
The suggestion was made during an open house, which saw over 250 exporters from EOUs and SEZs all over the country converge in Delhi on April 25 to interact with officials of commerce, finance ministries and GSTN officials to resolve the operational issues and concerns of exporters with reference to the GST.
Exporters have claimed that over 60 per cent of their refunds are stuck at the moment. The government has sanctioned GST refunds to exporters to the tune of Rs 17,616 crore till March.
Another important suggestion was about the option for SEZ units to claim refund of the GST charged by suppliers. Currently, a supplier can provide goods/services to units in SEZ under LUT (Legal Undertaking) without payment of IGST, alternately they can reclaim the refund. Many suppliers do not want to go for LUT or refund process and charging GST in their invoice, which is a cost burden for SEZ Unit. Under the existing law there is no option for SEZ unit to claim the refund of the same.
The ministry officials on Wednesday announced that they will develop a process of claiming refund by SEZ Units. The GSTN team will enable facility of refund claim by supplier to EOU Unit for deemed export. They will also enable claiming refund for more than one month. GSTN team is also working towards changing of category as SEZ Unit/ SEZ Developer instead of regular.
The open house also wanted the government to be wary of rulings like the recent one, which made GST applicable on supply of goods from Duty free shops at airport.
In addition to refunds, the nature of complaints were related to issues related to exemption of GST, classification of goods and services and operational issues related to GSTN.
The officials, who participated in the open house include Arun Goyal, Special Secretary, GST Council, Yogendra Garg, Additional Director General, Directorate of GST, L.B. Singhal, Development Commissioner, Noida SEZ and Dheeraj Rastogi, Joint Secretary, GST Council, Vice President GSTIN.
“We have compiled all the suggestions and made a written representation to Ministry of Commerce & Industry, Ministry of Finance, CBEC, CBDT, NSDL and members of the GST Council,” Vinay Sharma, Chairman of the EPCES said.
The combined merchandise and software exports from SEZs in India in 2017-18 has been Rs 5,51,344 crores as against Rs 4,68,567 crores last year.
Export Promotion Council for EOUs & SEZs represents the EOU/SEZ Sector, which has approximately 6,000 operational EOUs/SEZ Units/SEZ Developers spread all over the country which contribute to approximately 30 per cent of national exports.
Source : https://www.businesstoday.in/current/economy-politics/exporters-demand-gstn-nsdl-online-linkage-for-gst-refunds/story/275663.html