What is Goods and Services Tax (GST)?

It is a destination based tax on consumption of goods and services. It is proposed to be levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as setoff. In a nutshell, only value addition will be taxed and burden of tax is to be borne by the final consumer.

IREPS: Indian Railways e-Procurement System

Indian Railways: Frequently Asked Questions (FAQs) on Stores Transactions

Treatment of outward movement of materials in GST Regime

Situation: Sale to Railway employee 

Reply: Sale to Railway employee will be treated as sale to private party and GST at applicable rate will be levied.

Situation: Sale to outside parties (other than sale to scrap purchasers)

Reply: Sale to outside parties (other than sale to scrap purchasers) will be treated as sale to private party and GST at applicable rate will be levied.

Indian Railways: Details of GSTIN Numbers allotted as on 7.7.2017

Details of GSTIN Numbers allotted as on 7.7.2017

S. No.	State/UT	Principal officer	Dummy GSTIN	GSTIN Number
1	Jammu & Kashmir	GM/NR	01AAAGM0289CA19	01AAAGM0289C1ZX
2	Himachal Pradesh	GM/NR	02AAAGM0289CA19	Applied
3	Punjab	GM/NR	03AAAGM0289CA19	03AAAGM0289C1ZT
4	Chandigarh	GM/NR	04AAAGM0289CA19	04AAAGM0289C1ZR
5	Uttranchal	GM/NR	05AAAGM0289CA19	05AAAGM0289C1ZP
6	Haryana	GM/NR	06AAAGM0289CA19	06AAAGM0289C1ZN
7	Delhi	GM/NR	07AAAGM0289CA19	07AAAGM0289C1ZL
8	Rajasthan	GM/NWR	08AAAGM0289CA19	08AAAGM0289C1ZJ
9	Uttar Pradesh	GM/NCR	09AAAGM0289CA19	09AAAGM0289C1ZH
10	Bihar	GM/ECR	10AAAGM0289CA19	10AAAGM0289C1ZY
11	Sikkim	GM/NFR	11AAAGM0289CA19	11AAAGM0289C1ZW
12	Arunachal Pradesh	GM/NFR	12AAAGM0289CA19	12AAAGM0289C1ZU
13	Nagaland	GM/NFR	13AAAGM0289CA19	13AAAGM0289C1ZS
14	Manipur	GM/NFR	14AAAGM0289CA19	14AAAGM0289C1ZQ
15	Mizoram	GM/NFR	15AAAGM0289CA19	15AAAGM0289C1ZO
16	Tripura	GM/NFR	16AAAGM0289CA19	16AAAGM0289C1ZM
17	Meghalaya	GM/NFR	17AAAGM0289CA19	17AAAGM0289C1ZK
18	Assam	GM/NFR	18AAAGM0289CA19	18AAAGM0289C1ZI
19	West Bengal	GM/ER	19AAAGM0289CA19	19AAAGM0289C1ZG
20	Jharkhand	GM/SER	20AAAGM0289CA19	20AAAGM0289C1ZX
21	Odisha	GM/ECoR	21AAAGM0289CA19	21AAAGM0289C1ZV
22	Chattisgarh	GM/SECR	22AAAGM0289CA19	Applied
23	Madhya Pradesh	GM/WCR	23AAAGM0289CA19	23AAAGM0289C1ZR
24	Gujarat	GM/WR	24AAAGM0289CA19	24AAAGM0289C1ZP
25	Daman & Diu	GM/WR	25AAAGM0289CA19	25AAAGM0289C1ZN
26	Dadra & Nagar Haveli	GM/WR	26AAAGM0289CA19	26AAAGM0289C1ZL
27	Maharashtra	GM/CR	27AAAGM0289CA19	27AAAGM0289C2ZI
28	Andhra Pradesh	GM/SCR	28AAAGM0289CA19	Not Applicable
29	Karnataka	GM/SWR	29AAAGM0289CA19	29AAAGM0289C1ZF
30	Goa	GM/SWR	30AAAGM0289CA19	30AAAGM0289C1ZW
31	Lakshadweep	GM/SR	31AAAGM0289CA19	No Railway Estab
32	Kerala	GM/SR	32AAAGM0289CA19	32AAAGM0289C1ZS
33	Tamil Nadu	GM/SR	33AAAGM0289CA19	33AAAGM0289C1ZQ
34	Pondicherry	GM/SR	34AAAGM0289CA19	34AAAGM0289C1ZO
35	Andaman & Nicobar Islands	GM/SR	35AAAGM0289CA19	Applied
36	Telangana	GM/SCR	36AAAGM0289CA19	36AAAGM0289C1ZK
37	Andhra (New)	GM/SCR	37AAAGM0289CA19	Applied

Note: GSTIN allocated to States that has applied for registration shall be intimated in Due Course. Dummy GSTIN should not be indicated by vendor in their Invoices/Bills. 

Click here to see the above list on official website of Indian railways.

Last Updated: July 20, 2017

IREPS: Indian Railways e-Procurement System

Indian Railways: GST Frequently Asked Questions (FAQs)

Indian Railways received queries related to GST from various Sectors, they have scrutinised all the queries and developed into short FAQs.

Q1. Can one start using provisional GSTIN till new one is issued?

Reply: Provisional GSTIN (PID) should be converted into final GSTIN within 90 days. Yes, provisional GSTIN can be used till final GSTIN is issued. PID & final GSTIN would be same.

How to Update GST Details on IREPS Website?

Vendors can easily submit and update their GST (Goods & Services Tax) details on IREPS website as per the process given below:

• Login on the www.ireps.gov.in using your primary user's userid and password. Click on the link  'View & Update GST Details' available in the right navigation under My Profile. This link will open the page from where you can submit your GST details.