"Is there any system to facilitate smaller dealers or dealers under GST having no IT infrastructure?"
"Dear Friend, as far as your query is concerned let me informed regarding your query that In order to cater to the needs of taxpayers who are not IT savvy, following facilities shall be made available:- Tax Return Preparer (TRP): A taxable person may prepare his registration application /returns himself or can approach the TRP for assistance. TRP will prepare the said registration document / return in prescribed format on the basis of the information furnished to him by the taxable person. The legal responsibility of the correctness of information contained in the forms prepared by the TRP will rest with the taxable person only and the TRP shall not be liable for any errors or incorrect information. Facilitation Centre (FC): shall be responsible for the digitization and / or uploading of the forms and documents including summary sheet duly signed by the Authorized Signatory and given to it by the taxable person. After uploading the data on common portal using the ID and Password of FC, a print-out of acknowledgement will be taken and signed by the FC and handed over to the taxable person for his records. The FC will scan and upload the summary sheet duly signed by the Authorized Signatory.. Hope answer regarging your query was helpful to you. Also let me know your further query. Regards, Arjun Pratap Singh "