Shops can do manual billing under GST and Net connectivity is needed only at the time of filing monthly return and can be managed from a cyber cafe.
As a relief to the taxpayers earning not more than Rs 5 lakh the maximum penalty will be Rs. 1000.
The technology should help you to seamlessly prevent, detect and correct the exceptions before the filing of return and reconcile your books with GSTN.
From taxation being imposed on the manufacture or sale of goods and provision of services under the present system, it will move to GST being levied on supply of goods and services.
There are about 80 lakh excise, service tax and VAT assessees as present, of which 64.35 lakh have already migrated to the portal of GST Network — the company readying the IT backbone for GST regime.