Executive Summary:
The Ministry of Finance addresses queries regarding GST and income tax, detailing support services and compliance measures. It outlines the establishment of helpdesks, training for small traders, grievance redressal timelines, and simplified filing procedures. The response also confirms the availability of support services in the Bhiwani-Mahendragarh Lok Sabha constituency.
Key Points / Main Content:
* **Helpdesks and Support:**
* 457 Aaykar Seva Kendras (ASKs) are established across India.
* CGST Commissionerates have operational GST Seva Kendras/Helpdesks.
* **Training and Awareness:**
* Taxpayers Hubs are regularly conducted in Tier II and Tier III cities.
* Taxpayer Information Series Brochures are published annually.
* GST awareness drives are organized regularly, complemented by mass media campaigns.
* **Grievance Redressal:**
* Timelines exist for grievance redressal of GST Portal issues and as per the Citizen's Charter of the Income Tax Department's Service Delivery Standards.
* **Simplification of Filing Procedures:**
* *Direct Taxes:* Prefilled ITR forms, Annual Information Statement, Form 26AS, and Taxpayer Information Statement provided. Online, Offline, and Excel utilities are available for e-filing. Step-by-step video guides are available on YouTube.
* *GST:*
* Threshold for GST registration increased to Rs. 40 lakhs (goods) and Rs. 1.5 crore (composition scheme), excluding special category states, effective April 1, 2019.
* Quarterly Return filing and Monthly Payment (QRMP) scheme for taxpayers with turnover up to Rs. 5 crores.
* Conditional waiver of mandatory registration for intra-state supply of goods via e-commerce operators (ECOs) from 01.10.2023.
* Expedited GST registration approval within seven working days with Aadhaar authentication or thirty days without it.
* Deemed approval of registration if no action is taken by the proper officer within the prescribed timelines.
* Bank account details can be furnished up to thirty days from registration or when details under section 37 are due.
* Auto-generated return with editing facility is provided on the portal.
* Amendment of outward supplies is allowed for the current tax period.
* UPI/IMPS are additional GST payment modes.
* **Taxpayer Satisfaction Survey:**
* No survey has been conducted to assess taxpayer satisfaction in Tier 3 towns and rural areas.
* **Bhiwani-Mahendragarh Lok Sabha Constituency:**
* An Aayakar Sewa Kendra (ASK) is functional in Narnaul, Mahendragarh District.
* Facility for NIL filing of GSTR1, 3B via SMS is available.
* Offline tools for return filing and refund claims are available free of charge.
Impact Analysis:
* Small Traders and Rural Entrepreneurs:
* Impact: Regular training and awareness programs aim to improve tax compliance. Simplified GST procedures and increased threshold limits reduce compliance burden.
* Action Required: Participate in training sessions, utilize available resources like brochures and online guides, and take advantage of simplified filing options.
* Taxpayers in General:
* Impact: Aaykar Seva Kendras and GST Seva Kendras provide guidance and address grievances. Simplified filing procedures and additional payment modes ease tax compliance.
* Action Required: Utilize the available helpdesks for queries and grievance redressal, and leverage simplified filing procedures and payment options.
* GSTN (GST Network):
* Impact: Responsible for grievance redressal related to the GST Portal within set timelines.
* Action Required: Ensure timely resolution of GST Portal-related grievances as per the Service Delivery Standards.
* Income Tax Department:
* Impact: Must maintain and manage Aaykar Seva Kendras, conduct training programs, and ensure adherence to grievance redressal timelines.
* Action Required: Maintain operational ASKs, conduct regular training programs, and adhere to grievance redressal timelines.
Key Entities Referenced
Lok Sabha: The lower house of the Parliament of India, where the question regarding GST and Income Tax helpdesks was raised.
GST: Goods and Services Tax, an indirect tax in India.
Income Tax: A direct tax levied on the income of individuals and entities in India.
SHRI DHARAMBIR SINGH: Member of Parliament who raised a question in Lok Sabha regarding GST and Income Tax helpdesks.
SHRI PANKAJ CHAUDHARY: Minister of State in the Ministry of Finance, who provided the answer to the Lok Sabha question.
Aaykar Seva Kendras (ASKs): Centers established by the Income Tax Department in India to assist taxpayers with their queries and issues.
Bhiwani-Mahendragarh: Lok Sabha constituency in Haryana State, India, regarding the availability of support services.
Narnaul, Haryana: Location of a functional Aaykar Sewa Kendra (ASK) in Mahendargarh District. Narnaul is a city in Haryana State.
Ministry of Finance
Department of Revenue
LOK SABHA
UNSTARRED QUESTION NO. 3651
TO BE ANSWERED ON MONDAY, AUGUST 11, 2025/SRAVANA 20, 1947 (SAKA)
HELPDESK FOR GST AND INCOME TAX
3651. SHRI DHARAMBIR SINGH:
Will the Minister of FINANCE be please to state:
(a) whether the Government has set up district-level helpdesks for GST and income tax queries;
(b) whether small traders and rural entrepreneurs are provided regular training on tax compliance;
(c) whether any timeline for grievance redressal in tax refunds and PAN related issues have been
fixed;
(d) whether simplification of filing procedures for small taxpayers has been done;
(e) whether any survey has been conducted to assess taxpayers satisfaction in Tier-3 towns
and rural areas;
(f) whether such support services are active and accessible in Bhiwani–Mahendragarh Lok
Sabha constituency; and
(g) if so, the details thereof and if not, the reasons therefor?
ANSWER
MINISTER OF STATE IN THE MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)
(a) Aaykar Seva Kendras (ASKs) at various locations in the country are established on requirement
basis. As on date, 457 ASKs centres have been established in different Income Tax Offices spread all
over India.
CGST Commissionerate across the country have fully operational GST Seva Kendras or Helpdesks in
their respective jurisdictions which extend help/guidance and address the grievances of taxpayers/
citizens.
(b) Taxpayers’ Hubs are regularly conducted in Tier II and Tier III cities with the objective of
enhancing tax awareness and promoting voluntary compliance. The Department also brings out
Taxpayer Information Series Brochures every year to educate all taxpayers including small traders
and rural entrepreneurs. These brochures are widely circulated in every taxpayer hub, fairs and also
published on Department’s website.
The Government has regularly taken various steps to provide awareness and training sessions to small
traders and rural entrepreneurs to enhance their understanding of compliance requirements by
organizing GST awareness drives across their jurisdictions, time to time. Further, more public
awareness is created through mass media like print, tv and radios on regular basis.
(c) Yes, as per Service Delivery Standards, Citizens Charter of Income Tax Department and there is a
timeline for grievance redressal of issues relating to GST Portal by GSTN.(d) With respect to direct taxes:
The Income Tax Department has simplified filing procedure for the taxpayers in filing the ITRs by
providing a pre-fill of relevant income and tax related information in ITR. The Department has
provided the Annual Information Statement, Form 26AS and Taxpayer Information Statement for the
taxpayer to know their transactions for the purpose of preparing and filing of the ITR from the e-filing
portal. The e-filing mode is made available in Online, Offline and Excel utilities giving more choice
for the users. The Department has released videos which provide step by step guide to taxpayers with
respect to filing of ITR and associated queries. These videos are available in Youtube from the e-
filing portal.
With respect to GST:
i. The threshold limit of annual turnover for registration under GST for entities engaged in
supply of goods has been increased to Rs. 40 lakhs (other than some special category States)
effective from April 1, 2019, which was initially Rs. 20 lakhs.
ii. The threshold limit of annual turnover for supply of goods under composition scheme has
been increased to Rs. 1.5 crore (other than some special category States) effective from 1st
April 2019, which was initially Rs. 75 lakhs.
iii. A scheme of quarterly return filing and monthly payment (QRMP) has been introduced where
small taxpayers with turnover up to Rs. 5 crores have an option to file returns on quarterly
basis, instead of monthly return.
iv. To facilitate small taxpayers in making supply of goods through e-commerce operators
(ECOs), the requirement of mandatory registration for intra-state supply of goods through
ECOs has been conditionally waived off with effect from 01.10.2023.
v. Expeditious approval within seven working days where the applicant undergoes
authentication of Aadhaar number while submitting the said application, and approval within
thirty days where the applicant fails to undergo authentication of Aadhaar number or does not
opt for the same.
vi. Deemed approval of application for registration where the proper officer fails to take action
within the prescribed timelines.
vii. Furnishing of bank account details upto thirty days from the date of grant of registration or
the date on which the details required under section 37 is due to be furnished, whichever is
earlier.
viii. To facilitate and ease return filing process, an auto-generated return with editing facility is
being provided to the taxpayers on the portal based on details of the outward supplies
furnished by the taxpayers and their suppliers.
ix. A new option has been provided to allow the amendment of outward supplies of goods or
services for current tax period.
x. UPI & IMPS has been provided as an additional mode for payment of GST to facilitate
taxpayers and to further encourage digital payment.
(e) No.
(f) and (g) : One Aayakar Sewa Kendra (ASK) is functional at Narnaul in Mahendargarh District
Facility for NIL filing of GSTR-1, 3B via SMS is available. Further, offline tools for facilitating
taxpayers in filing of returns and refund claims in remote areas with network issues are available free
of charge.
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