Author: Infinite On Tax

Consideration is the basis for deciding the value of supply of goods or services or both and thus is essentially the basis for determination of the tax liability. Since the term consideration has been defined in several laws like the Indian Contract Act, 1872, the lawmakers deemed it fit to lay down the definition of this crucial term in GST Act to prevent any misinterpretation of the definition. This can be in various forms like monetary, non-monetary, deposits, and subsidy and thus we need to understand whether the amount is to be treated as consideration or not.

Consideration – Definition

The term “consideration” has been defined u/s 2(31) of the CGST Act, 2017 in relation to the supply of goods or services or both include:-

• Any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidies given by the Central Government or State Government;
• The monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any person but shall not include any subsidies given by the Central Government or State Government;

Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply.

Types of Consideration

The consideration for the supply of goods or services or both can either be in monetary form or in non-monetary form. The monetary form includes payments received in cash, cheque, credit and debit cards, bank transfers and auto-debit from bank. The non-monetary form is the payment in kind i.e. payment can include goods or services being provided as payment. The value of this non-monetary payment is usually the monetary value of its equivalent.

For example – Mr. Amit provides architecture services to an unrelated person Mr. Sushil. In lieu of his services, Mr. Sushil gave him 10 grams of gold, thus this will be treated as a non-monetary form of payment.

Treatment for deposits received

The basic condition for a deposit to be included as consideration is that it must form part of the payment for the supply. Let us understand this in detail in light of the following nature of deposits:-

• The deposit is in the nature of forfeiture deposit i.e. payment for non-completion or non-performance of the contract – This will not be included since there is no supply in this case.
• Security deposits will not be included since these deposits are only for security purposes and for no real supply of goods or services.

Therefore, the amount of deposit is not to be treated as a part of payment unless adjusted as consideration.

Subsidy – Government or Non-Government Subsidies

A subsidy is a form of financial aid or support offered to institutions or individuals, often by the government. It can be provided in the form of cash payments or tax reductions. It is aimed at promoting the economic and social objectives of the government, ultimately benefiting the public.

Any subsidy received from the Central or State Government will not be included as a part of consideration.

For example – Subsidy for gas received from the government will not form part of consideration.

Subsidies received from any non-government institutions having a direct link with the supply of goods or services or both, will be treated as a part of consideration. However, if received from any non-government institutions without having a direct link with the supply of goods or services or both, will not be treated as a part of consideration. Thus, establishing a direct link with the supply is crucial for including the amount

For example – Subsidies received from a non-government trust for flood relief to a farmer will not be treated as consideration.

Payment can be received from any person

It is not mandatory that the payment for the supply of goods or services is from the recipient of the supply. The payment received from any person with whom a direct link can be established can also be treated as consideration for the supply.

Fines and Penalties Charged

Generally, the fines or penalties charged are not treated as consideration; however, in a case where the fine or penalty has been levied for additional payment for the delayed supply or for the fulfillment of the agreement, it will be included.

For example – Fine for littering tourist places will not be treated as consideration however; fine or penalty charge for delayed return of hired goods will be treated as consideration.

Grants or Charitable Activities

The basis for determining whether the grants are to be treated as consideration or not depends on if the person giving the grant is receiving benefits in return or no such benefit is being received by him.

If the person giving the granting is not receiving any benefit in return, then this will not be included; however, if the person giving the granting is receiving any benefit in return, then this will be included.

For example – A pharmaceutical company has given a grant to a lab for studying the impact of the constituents of its medicine under research phase. Here, the benefit will be received by the pharmaceutical company only and thus this grant will be treated as consideration.

Important Case Study – M/s Abbott Healthcare Private Limited

M/s Abbott Healthcare Private Limited placed its own diagnostic instruments at the premises of unrelated hospitals, labs etc. for their uses for a specified period of time without any consideration as per the agreement. The customers only had the right to use the instruments and these instruments were returnable at the end of such specified period or at the earlier termination of the agreement. As per the agreement, the customers were required to purchase the re-agents and disposables at the prices specified in the agreement. The company only charged GST on supply of these disposables.

Initially the AAR, Kerala held that this would be a composite supply where the principal supply was the right to use the instruments for any purpose and was accordingly liable to GST. However, the High Court quashed the order and remanded the order back to AAR for fresh determination of the question asked by the assesse.

Finally, the AAAR concluded that the act of assurance from the part of the customers for exclusive usage of re-agents and disposables in the instruments according to the approved directions of the assesse and the obligation to purchase minimum assured quantity on the agreed price from the appellant assesse constituted a valid consideration for inducement of the supply of these services against the activity of placement of the instruments by the assessee at the customer’s premises.

The lawmakers have consciously laid down the GST on education in a manner that the taxation on educational services is either exempted or being taxed at a very low in order to boost the overall literacy rates and education levels of the country. The literacy rate in India as per the Government’s data is 76.32% in the year 2022. Although this is a huge improvement, we still have to work our way up to survive competition with China that has a staggering literacy rate of 96.8% in 2022. However, with the focus on educational services, there has also been a parallel increase in commercialization in the education sector.

An analysis of the GST on education will make the intention of the lawmakers very clear and the distinction between the exempted and taxable educational services has been keeping in mind both the boost to basic and higher education as well as taxation of commercialization of the sector. Moreover, apart from educational services, certain other services are also being provided by the educational institutions, and the tax implications on these services have also been elaborated in the law.

GST on Education – Meaning of Educational Institutes

As per the GST law, the term “Educational Institution” means an institution providing services by way of:-

• Pre-school education and education up to higher secondary school or equivalent;
• Education as a part of the curriculum for obtaining a qualification recognized by any law for the time being in force;
• Education as a part of an approved vocational education course.

As per Para 2(h) of Notification No. 12/2017-CT (Rate) the term “approved vocational education course” has been defined as:-

• A course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses designated trades notified under the Apprentices Act, 1961; or
• A Modular Employable Skill Course, approved by the  National Council for Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship.

Educational Services – Categories

For a better analysis of the GST on education, we must understand the categories of educational institutes or educational services that are being currently offered in our country:-

• Pre-primary educational services
• Primary educational services
• Secondary educational services
• Higher educational services
• Specialized educational services
• Other education and training services and educational support services.

GST on Education – Services provided by Educational Institutions

Services provided by educational institutions as defined above, to

• its staff, faculty and students
• by way of conduct of entrance examinations against consideration as entrance fees,

will be exempted from GST as per Entry No. 66 of Notification No. 12/2017 – CT.

GST on Education – Services provided to Educational Institutions

Services provided to the following categories of educational institutions – Pre-primary, primary, secondary or higher secondary schools –

• Transportation of students, faculty and staff,
• Catering services,
• Security or cleaning or housekeeping services,
• Admission related or examination services,

will be exempted from GST as per Entry No. 66 of Notification No. 12/2017 – CT.

GST on Education – Services provided by Indian Institutes of Management (IIM)

Educational services provided by Indian Institutes of Management (IIM) are either offering long duration courses or short duration executive development programs.

• Long duration programs (i.e. one year or more) conferring degree/diploma as per the IIM Act, 2017 including one-year Post Graduate Program for Executives – Exempted from GST.
• Short duration programs like executive development programs or need based specially designed programs (less than one year) which are not a qualification recognized by law – Taxable.

GST on services supplied by Centre and State Boards such as NBE

Central and State Boards such as National Board of Education (NBE) are treated as “educational institutions” for the limited purpose of providing services by way of conduct of examination including entrance examinations to the students. Therefore, GST will not be applicable on such supplies by Central and State Boards.

Boarding Schools – Composite and Mixed Supplies

When it comes to boarding schools, if the charges for education, lodging, and boarding are combined and cannot be separated, they are exempt from GST. However, when a boarding school offers dual qualifications, it’s considered as providing two distinct services since each qualification follows separate curriculum guidelines, resulting in separate GST assessments for each qualification.

GST on supply of food in Anganwadis and schools

A common question arises regarding the supply of food in schools under the Mid-Day Meals scheme funded by the government grants and/or corporate donations. As per Circular No. 149/05/2021, any catering service including mid-day meal provided to educational institutions – Schools and Pre-Schools will be exempt from tax irrespective of whether it was funded by government grants or through corporate donations.

Similary, an Anganwadi provides pre-school non-formal education and thus serving of food in anganwadis will be covered under the exemption.

GST on Private Coaching Centres

Since the curriculum of private coaching centres is not specific under any law and they do not provide any qualification under law, the GST will be applicable at 18% on such services.

GST on Libraries

The supply of service of lending of books by both public as well as private libraries will be exempted from GST.

Services supplied by Skill Development Programs and Corporate-cum-institutes

Any services provided by:-

• National Skill Development Corporation (NSDC)
• Sector Skill Council (SSC)
• Assessment Agency (AA)
• Assessments under Skill Development Initiative (SDI)
• Training Providers under the Deen Dayal Upadhyay Grameen Kaushalya Yojna (DDUGKY)
• Training partners like – Ambuja Cement Foundation, Hindustan Soft Education, etc.

will be exempted.

Moreover, any service provided under any training program to Central or State Government where 75% or more expenditure is borne by the government will be exempted.

GST on technical aids for education

Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind. – GST @ 5% as per Schedule I of the Notification No. 1 CTR dated 28.06.2017.

GST on instruments

Instruments, apparatus and models designed for demonstration purposes in education or exhibitions, unsuitable for other uses. – GST @ 28% as per Schedule IV of the Notification No. 1 CTR dated 28.06.2017.

FAQs

Q1. What will be GST implications on supply of online educational periodicals to colleges?

A1. The supply of online educational periodicals to colleges will be exempted from GST.

Q2. What will be GST implications on services of yoga training programs?

A2. GST @ 18% will be applicable on services of yoga training programs.

Debit note in GST is a document that is issued by the supplier when the value of the invoice has been understated and the actual supply of goods and/or services are more than the value originally invoiced. Debit/credit notes are a crucial aspect of GST compliance, allowing for the rectification of errors or adjustments in transactions while maintaining transparency and adherence to regulatory requirements. We will now elaborate on the debit note meaning, circumstances of issuance, examples, entries in Tally and reporting in the GST returns.

Debit Note Meaning

A debit note is a document issued by the supplier to the recipient in case where the actual supply of the value of goods or services or both is more than the invoice previously raised by the supplier. It serves as a way to rectify errors or omissions made in the original invoice. The method of using it for recording such returns is the best way to keep a track of all adjustments. It also includes supplementary invoice.

Issuance of Debit Note u/s 34(3)

Debit notes are issued when one or more tax invoices have been issued for supply of any goods or services or both and

• the taxable value in the original invoice is less than the actual value of such supply or,
• the tax charged in the original invoice is less than the tax payable for such supply,

then the registered supplier shall issue one or more such notes to the recipient for adjustment of such supplies.

Reasons for issuance of debit note in GST

It is usually issued by the supplier in the following circumstances:-

• Increase in the quantity of goods or services supplied,
• Increase in the rates of the goods or services supplied,
• Increase in the tax rates for the goods or services supplied.

Time limit for issuance of debit note u/s 34(4)

As per GST rules, a supplier should issue a debit note to the recipient within a specified time frame from the occurrence of the event necessitating the issuance of the note. This time frame is generally within the financial year or before filing the annual return for the relevant financial year, whichever is earlier.

Contents of a debit note

As per Rule 53(1A), a debit note should contain the following details for it to be a valid note:-

• Details of the supplier – Name, address and GSTIN
• Details of the recipient if registered – Name, address and GSTIN
• Details of the recipient if unregistered – Name, address of delivery, name of State and its code
• Nature of the document
• A consecutive serial number and date of issue
• Serial number of date of issue of the corresponding original tax invoice or bill of supply
• Value of taxable supply of goods or services or both, rate of tax and amount to be debited or credited to the recipient
• Signature or digital signature of the supplier or his authorized representative.

Conditions for validity of a debit note

A debit/credit note will be considered a valid document only if it is issued and reported within the time specified and the original invoice number is mentioned in the note.

Debit Note Example

ABC Ltd., a registered supplier has made the following sales to its customer XYZ Ltd. during the month of April, 2023:-

Invoice No. 10 dated 02.04.2023 – 20 jackets for an invoice value of Rs. 10,000, however, the actual supply was made of 22 jackets. Thus, ABC Ltd., the registered supplier will now raise a debit note on the recipient for the additional 2 jackets.

Impact on Tax liability

The impact on tax liability on such issuance will be as under:-

• For the supplier: Issuing a debit note may result in an increase in taxable turnover and tax liability for the relevant tax period.
• For the recipient: Receiving a debit note allows adjustments to input tax credit, potentially affecting the recipient’s tax liability.

How to generate a debit note in Tally Prime?

The supplier can issue a debit note in Tally Prime by following the steps explained below:-

• Go to Vouchers

• Select Debit Note voucher (Shortcut key Alt+F5)
• Enter details of the recipient
• Enter the linked ledger as the Sales Ledger

• Enter the details of the additional goods
• While entering the details of the additional goods, mention the original invoice details

• Generate the voucher.

How to report debit note in the GST returns?

The debit note issued by the supplier must be reported by the supplier in his GSTR – 1 for the same month in Table 9B.

The debit/credit notes issued to registered persons have to be reported in Table 9B (for registered).

The debit/credit notes issued to unregistered persons have to be reported in Table 9B (for unregistered).

Important Circular – Circular No. 160/16/2021 – GST dated 20.09.2021

As per Circular No. 160/16/2021 – GST dated 20.09.2021, starting from 01.01.2021, for the purpose of Section 16(4), the relevant financial year for availing ITC on debit notes is determined based on the date of issuance of the note itself, not the date of issuance of the underlying invoice. These amendments provide a benefit to taxpayers, especially recipients, who can now avail themselves of ITC on GST charged inadequately or not charged at all by suppliers, even if the note is issued at a later date.

FAQs on Debit Note under GST

Q1. For how long do we need to maintain records of debit/credit notes?

A1. All the information and related records of a debit/credit note has to be maintained both physically and digitally for 72 months from the date of filing the annual returns.

Credit note serve as a record of the adjustment to the buyer’s account and are often used in accounting to reconcile transactions and maintain accurate financial records. Before we finalize our books of accounts for the FY 2023-24, we must remember to take into account the adjustments to our accounts receivable or payable as failing to incorporate credit and debit notes, wherever necessary, can lead to discrepancies, affecting the financial statements, tax filings, and overall financial health. We will now elaborate on the credit note meaning, circumstances of issuance, examples, entries in Tally and reporting in the GST returns.

Credit Note Meaning

A credit note is a document issued by the supplier to the recipient in case where the actual supply of the value of goods or services or both is lesser than the invoice previously raised by the supplier. For instance, in case of sales return of goods on account of deficient supply, instead of cancelling the invoice and raising a fresh one, a credit note is issued to record this transaction. The method of using it for recording such returns is the best way to keep a track of all adjustments.

Issuance of Credit Note u/s 34(1)

Where the supplier has raised one or more invoices for supply of goods or services or both and

• The taxable value in the tax invoice is in excess of the taxable value of such supply, or
• The tax charged in the tax invoice is in excess of the tax chargeable for such supply, or
• Goods are returned by the recipient, or
• Goods or services or both supplied are found to be deficient,

then the registered supplier of such goods or services or both issues to the recipient credit note for adjustment of such supplies.

Reasons for issuance of credit note

A credit note is usually issued by the supplier in the following circumstances:-

• Cases of sales return
• Erroneously higher tax had been charged in the original invoice
• Post-sale discount given to the buyer
• The actual quantity supplied was less than the quantity mentioned in the original invoice.

Time limit for issuance u/s 34(2)

A registered supplier can issue a credit note in relation to a supply of goods or services or both in the return for the month during which such credit has been issued but not later than A registered supplier can issue this in relation to a supply of goods or services or both in the return for the month during which such credit has been issued but not later than 30^th September of the year following the end of the financial year.

Contents of a credit note

As per Rule 53(1A), a credit note should contain the following details for it to be a valid document:-

• Details of the supplier – Name, address and GSTIN
• Details of the recipient if registered – Name, address and GSTIN
• Details of the recipient if unregistered – Name, address of delivery, name of State and its code
• Nature of the document
• A consecutive serial number and date of issue
• Serial number of date of issue of the corresponding original tax invoice or bill of supply
• Value of taxable supply of goods or services or both, rate of tax and amount to be credited
• Signature or digital signature of the supplier or his authorized representative.

Conditions for validity of a credit note

A credit note will be considered a valid document only if it is issued and reported within the time specified and the original invoice number is mentioned in the note.

Credit Note Example

ABC Ltd., a registered supplier has made the following sales to its customer XYZ Ltd. during the month of April, 2023:-

Invoice No. 10 dated 02.04.2023 – 20 jackets for an invoice value of Rs. 10,000,

Invoice No. 15 dated 03.04.2023 – 10 shirts for an invoice value of Rs. 5,000,

Invoice No. 20 dated 05.04.2023 – 10 trousers for an invoice value of Rs. 7,000.

However, XYZ Ltd. has returned 5 jackets, 5 shirts and 2 trousers to ABC Ltd. for quality reasons.

Q1. How will the supplier record this sales return?

A1. The supplier, ABC Ltd., will issue a credit note for the returned goods and report the same in GSTR – 1 for the month of April, 2023.

Q2. Can the supplier issue a consolidated credit note?

A2. Yes, a consolidated credit note can be issued in respect of multiple invoices issued in a financial year.

How to generate a credit note in Tally Prime?

The supplier can issue a credit note in Tally Prime by following the steps explained below:-

• Go to Vouchers

• Select Credit Note voucher (Shortcut key Alt+F6)
• Enter details of the recipient
• Enter the linked ledger as the Sales Ledger

• Enter the details of the goods returned
• While entering the details of the returned goods, mention the original invoice details

• Generate the voucher.

How to report credit note in the GST returns?

The credit note issued by the supplier must be reported by the supplier in his GSTR – 1 for the same month in Table 9B.

If issued to registered persons, it has to be reported in Table 9B (for registered).

If issued to unregistered persons, it hasto be reported in Table 9B (for unregistered).

Circular No. 72/46/2018 – Clarification on procedure in respect of return of time expired drugs or medicines

In the pharmaceutical sector, the common practice is that drugs or medicines are sold by the manufacturers to the wholesalers, from wholesalers to the retailers and from the retailers to the end customers. However, since the shelf life of the medicines is usually a few months, the drugs often get expired and have to be returned back to the original manufacturer in the supply chain.

As per the Circular No. 72/46/2018 dated 26.10.2018, it has been clarified that the wholesaler/retailer has the following 2 options to return back the time expired goods:-

• Return of the time expired goods to be treated as a fresh supply

The registered person returning the time expired goods may, at his option, return the goods by treating it as a fresh supply and thereby raising an invoice for the same.

• Return of the time expired goods by issuing a credit note

The registered person returning the time expired goods may, at his option, return the goods by issuing a credit note within the time limit as per Section 34(2).

FAQs

Q1. For how long do we need to maintain records of credit notes?

A1. All the information and related records of a credit note has to be maintained both physically and digitally for 72 months from the date of filing the annual returns.

Q2. Can a credit note be issued by the recipient?

A2. No, it can be issued by a registered supplier only. It is a unidirectional flow from the supplier.

OIDAR Services is a commonly used acronym for ‘online information and database access or retrieval services’. The services that are being provided by service providers like Netflix, Youtube, amongst others are being consumed by more and more consumers YOY. Their subscriber base has grown by leaps and bounds owing to the affordable access to internet and phones. In order to include these services under the purview of GST, the term ‘OIDAR Services’ has been included that is a comprehensive term for all such services.

OIDAR Services – Meaning

OIDAR Services have been defined u/s 2(17) of the IGST Act, 2017 as services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention and impossible to ensure in the absence of information technology and includes electronic services such as –

• Advertising on the internet;
• Providing cloud services;
• Provision of e-books, movie, music, software and other intangibles through telecommunication networks or internet;
• Providing data or information, retrievable or otherwise, to any person in electronic form through a computer network;
• Online supplies of digital content (movies, television shows, music and the like);
• Digital data storage;
• Online gaming.

OIDAR Services – Indicative List

An indicative list of OIDAR services is as under:-

• Website supply, web-hosting, distance maintenance of programmes and equipment;
• Supply of software and updating thereof;
• Supply of images, text and information and making available of databases;
• Supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting and entertainment broadcasts and events;
• Supply of distance teaching.

OIDAR Services – Taxability

Under GST, the lawmakers intend to tax all OIDAR services provided from within or outside India for business or for non-business purposes. This includes services provided by the government, charitable entities or any other entity.

If an online service provider does not have an office in India, they must appoint an agent to handle tax payments. Additionally, if a non-taxable online recipient receives online services from a non-taxable territory, the supplier in that territory must pay the pay according to Section 14 of the IGST Act, 2017 as discussed below.

OIDAR Services – Place of Supply – Section 13(12)

As per Section 13(12), the place of supply of online information and database access or retrieval services shall be the location of the recipient of services.

Recipient shall be deemed to be in India if any 2 non-contradictory conditions of these 7 conditions are fulfilled:-

• The location of address presented by the recipient of services through internet is in the taxable territory;
• The credit card or debit card or store value card or charge card or smart card or any other card by which the recipient settles payment has been issued in the taxable territory;
• The billing address of the recipient of services is in the taxable territory;
• The internet protocol address of the device used by the recipient of services is in the taxable territory;
• The bank of the recipient of services in which the account used for the payment is maintained is in the taxable territory;
• The country code of the subscriber identity module card used by the recipient of services is of taxable territory;
• The location of the fixed land line through which the service is received by the recipient is in the taxable territory.

OIDAR Services – Rate of GST

The IGST rate for the sale of digital services in India is 18%, which applies to both OIDAR service providers located in India and outside India.

There is an exception for the online sale of e-books. This service is classified under HSN code 9984 (Telecommunications, broadcasting and information supply services) of the GST Tariff and is subject to a reduced rate of 5%.

OIDAR Services – Special provision for payment of tax by supplier of OIDAR services – Section 14

• Applicability – This section is applicable in case of supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by a non-taxable online recipient.

• A non-taxable online recipient means any Government, local authority, governmental authority, an individual or any other person not registered and receiving online information and database access or retrieval services in relation to any purpose other than commerce, industry or any other business or profession, located in taxable territory.
• In case of OIDAR services, the supplier of services liable to pay IGST. If an intermediary located outside India arranges or facilitates supply of such service to a non-taxable online recipient in India, the intermediary would be deemed to be the supplier of the said service, except when the intermediary satisfies the following conditions namely:-
  • The invoice or customer’s bill or receipt issued or made available by such intermediary taking part in the supply clearly identifies the service in question and its supplier in non-taxable territory;
  • The intermediary involved in the supply does not authorize the charge to the customer or take part in its charge. This means that the intermediary neither collects or processes payment in any manner nor is responsible for the payment between the non-taxable online recipient and the supplier of such services;
  • The intermediary involved in the supply does not authorize delivery; and
  • The general terms and conditions of the supply are not set by the intermediary involved in the supply but by the supplier of services.

• Registration scheme in respect of OIDAR Services –

As per Section 14(3), the supplier of OIDAR Services referred shall, for payment of integrated tax, take a single registration under the Simplified Registration Scheme to be notified by the Government.

Any person located in the taxable territory representing such supplier for any purpose in the taxable territory shall get registered and pay integrated tax on behalf of the supplier.

If such supplier does not have a physical presence or does not have a representative for any purpose in the taxable territory, he may appoint a person in the taxable territory for the purpose of paying integrated tax and such person shall be liable for payment of such tax.

FAQs on OIDAR Services

Q1. Is GST registration mandatory for OIDAR?

A1. Yes, GST registration mandatory for OIDAR, irrespective of their place of establishment.

Q2. Who can become the authorized signatory for OIDAR?

A2. For anyone to become an authorized signatory in GST, they must have a valid PAN card. They have to be authorized by the OIDAR service provider to act on their behalf in all GST related matters, including registration, filing of returns and making payments.