IRIS GST application provides a collaborative and workflow oriented process for preparing, reviewing and submitting GST returns. While on the GST portal, every registration is treated as an independent taxpayer, here on the IRIS GST platform, all registrations related to one organization can be grouped together.
You can set up business hierarchy which mirrors your organisational structures. There are 3 levels of hierarchy
- Business, also referred to as Root Business – This is the main entity under which all the sub-units and GSTINs will be registered.
- Sub-business, also referred to as Legal Business – This is the PAN level entity which can further have sub-businesses or GSTINs.
- Filing entity, also referred as Taxpayer – This the GSTIN belonging to PAN. All GST compliance and communication with GST system is done at GSTIN level.
Illustration of IRIS Sapphire Business Hierarchy
1. Click Username on the right corner of the web page as shown below.
2. Click Add Business
3. Enter Business Name, PAN No. and Address and then Press Save & Continue
Enter your Subscription ID. For Subscription Code Contact IRIS Administrator
An Email will be sent to you on successful addition of business as follows:
4. Once business is created, click on Business name located in the top corner of left-hand side.
5. For newly created Business name, click on settings as shown in above image and Enter other details (Phone, Fax, Email and Website) and press SAVE.
This will complete the process of adding Parent entity.
In case the business entity has any subsidiaries, then the same can be added as “Legal Entity”.
1. Go to setting option given in right-hand side.
2. In that manage entity, you need to click on +Business
3. Then provide the required information i.e.
Here the Business name will get auto-populated based on Parent entity added. Provide following legal entity details
- Legal entity name* – This is the name of subsidiary company
- PAN No. of Legal entity* – Provide PAN of subsidiary company
- Address of Legal entity – Provide address of subsidiary company
- Click on save
This will complete the process of adding Legal entity.
Add Taxpayer (Filing Entity)
Taxpayer is the entity for which the GST return is being filed.
1. Select the legal entity under which you want to add the GSTIN and then click to settings
2. In that manage entity, you need to click on +Tax Payer
3. Enter necessary details (For GSTN number use second last character as ‘Z’). Press Validate and Save. If validation fails with GSTN site or wrong information is provided, then accordingly error messages will be displayed.
The following details need to be entered:
- Business Name – This is the parent business under which the filing entity is being added. This field is not editable
- Taxpayer Name – Name of the filing entity as registered with GSTN
- Registration Date – Date on which the entity was registered with GSTN
- Aggregate Turnover of the Taxable Person in the previous FY (INR) – This is to be provided by you in the first year. From subsequent year, this will be auto-populated based on the data available with GSTN
- Aggregate Turnover- Apr to Jun. 2017 (INR) – This is to be provided by you in the first year
- State – GSTN has allotted a state code for every state and union territory. You need to enter the state code for the state in which the entity operates
- GSTIN – This would be the GSTIN allotted to the entity after registering with GSTN. The first 12 characters will be auto-filled (out of which the first two are the state code and 10 are the PAN number of the entity). The last three characters are required to be filled by you
- Registered Username – This username is same as the one entered with GSTN while registering
- Taxpayer Type – Select taxpayer type from drop down. Following are the taxpayer types
- Normal – Normal taxpayer means a regular taxpayer other than the below-mentioned types.
- SEZ – If you opt GST number as an SEZ then you need to select SEZ taxpayer over here
- ISD – if you opt GST number as input service distributor then here you need to select input service distributor
- E-commerce operator – If you are an E-commerce operator then select here as E-Commerce operator
- TDS deductor – If you opt GST number as TDS deductor then select over here as TDS deductor
- Non-resident taxable person – If you are a non-resident taxable person then select this type.
- Person supplying online information and database access – If you are providing this kind of services and for the same, you opt the GST number then select this taxpayer type
- UIN-holder – This UIN number is allocated to specified persons by GSTN and if you are the one who holds such UIN number then here you need to select this taxpayer type.
- Taxpayer opting for composition scheme – If you opted for the composition scheme under GST then you need to select this taxpayer type.
This complete the process of adding your business hierarchy.