Beruflich Dokumente
Kultur Dokumente
levied
- -
-
Collected
I Excise -
84 LI Centre centre
| I |g"
.
.|
Service 97 11
:3z¥u
2. Tax 4 11
*:
Issues tax
man
5 .
VAT ( Local Sales Tax ) 54 Lz state
Tags
Other → Ochoi Entry Tax luxury tax
,
,
lottery tax
specific ) entertainment
( State tax
,
°
Currently Power to
luy taxes is divided between Centre ¢ State
Required simultaneous to
Introduction
of GST
power
° →
Centre State
ForgiuingSimut=
and and Collect
→
Tobey
Tax .
→ Constitution needs to be
Amended
T@
@
#
India is a
federal
°
°
Constitution has the
power to Make law to
given
Coded
Parliament
/ SLA 245
National
-
•
Constitution has divided this Power - 246
/ S
1/4/43
-
Ul
of
Can Authority
No Tax
except by
•
Article
Powentomarelauff
law - 265
→ →
40*5
Constitution
20164 Act
Amendment
.
wagging
Important
sees for and
#
section 9
Charging
→
•
Goods 2(52)
° Services 2402 )
section 15
value
of supply
.
Chargingseebioo
•
Taxable Person
°
Supplier 2405 )
°
Recipient 2 @ 3)
Reverse 2C 98 )
change
•
° Consideration
°
Money
°
Taxable Supply
. Taxable Territory -
2409 )
. Person 484 )
•
ECO -
245 )
•
India -
45-6 )
•
Reverse
change Notification -
No .
13/2017
GST Rates
Goods
⇒ Serum
6 Rates 4 Rates
° 0.125 205%
°
1.5 6%
°
205 9°1 .
°
6 144 .
•
9°1 .
°
14%
Section wise Study
S . No .
Section
I
Change ( subject
1
9 (D → Forward to sub -
Section 2)
Cast → Intrastate
-
Supplies →
G/s/B
. . .
-
Alcohol
-
→ Value section 15 ✓
6
§
←
4 ←
It → Rates Max 20% ✓
Rates -
→ Date -
Notified -
G
Recommended C
Also Refer 246A
279A (5)
3 9 (3)
=
•
Government →
Notify
Recommendation Council )
( alien of
the
#:
Breaux change
→ BY Recipient
t
He will be Considered
liable
as
person to
tax
4 9 Cu ) C Discussion in class )
S.NO Section
( )
will be Paid by ECO
Fides
→ Tax
E
Payment of ( Person liable to
9C 5)
*/\
Recobfycounoii
ECO otherwise
-
Physical
Presence in
otherwise
( TT ) Representative
to in T
ECO TT
=
Appoint a
2409 -
)
Person in
Sedore TT
Payment
for
of Tax
NN 17/2017
-
•
Services by way Transportation of Passengers
Radio Taxi Motor cable Motorcycle
by
- .
Providing ,
service
Person
supplying
such
EXIT ;
-
→
-
is liable
for Reg .
Person Providing
medals5417/2017 9 (
n
liable for otherwise
-
He
Registration
ECO will
9 (5) Not
0 × ✓ × ✓
R × × ×
x
s
×
✓ x ✓
T ✓ ✓ ✓ ✓
4 × ✓ ✓ ✓
v ✓ × ✓ ✓
w ✓ x × *
x × x Ee ✓
Section 7 Summary
SKI
Section Particulars
7 (1 ) Supply Includes
I/S/X / CFOBIRP
Sections
D 7 (2)
E AAF
5107
SID
- 6
-
(a) ( 6) (a) →
STTL
(c) → (b) → ( g / SG / LA as PA
(9) →
Notified by CG
Recommended Council
by
*s→
Decided Law
by
For
Meaning of supply → section 7 t 3 schedules
•
St → 4 ( who Consideration
• STI → 7 (
sosfsoa )
•
STI →
( NSOS
/ NSOG )
°
section 7 (1)
(a) All
(b) IOS
(c) → SI
(d) → SI
.
Schdulli
•
TOBA
RP/DP
.
Principal 1 Agent
° IOS
/ RP
/ CFOB
Schedule I
I
Fansler
2 . Land ¢ Building
3 ° Treatment / Process
Business Assets
4 °
Transfer of
supply of
5 . servile
6 °
Composite Supply
7 .
supply of Goods
Schedule -
TI summary
1° transfer
(a) Title of Goods [ Sood
(6)
|→ →
lease [ SOS ]
) [ SOOD
(c) →
hire purchase ( Title
future Date
¥504
20
Land/B=ig
•
Rent → [ Sos ]
4 °
TO B A
5 .
Supply of service
(a) .
Renting of IMP
(b) °
Construction
IPR
e) °
Temporary transfer
(d) DDPCAUE I
at £ DIET
°
AHA min of NT
(e) °
MLNT
( Agreeing for an
obligation to Retrain )
/ situation
;
to tolerate an Act
to do an Act
(b) Transfer of Right Io use
6 .
Composite
Safety
.
works Contract 249 )
} ⇒ Sos
• Food
/
Consumption
Article for human
•
Composite supply Defined in 260 )
7 Supply of Goods
ULCA / BOP → Member ( for Cash / Def Payment /
H
Other Valuable Consideration
goods
•
Provision
of facility 1 Benefits
By club to it 's member
for
Consideration = Business 247 )
Notes
/ Examples for schedule I
°
) Undivided shares
Co
→
for owners
-
→ One
of me Owner decides to
transfer his share -
Sos
their in
→ All me Owners sell share SIG
-
goods
( to be in class )
•
) Renting of Asserts such as VCP disused
land @OS ]
)
Renting of IMP ( other /
Building )
•
man
•
) Construction
~
Entire Consideration
other
Received Allen y
of
Certificate of or Alter Sos
mnnnffupation
it 's first ( Part
completion 1 whole
Completion
consideration
SOSXXX is Received before
=
Certificate
or
afar
before its
first
occupation .
Construction Contracts
- .
.
Labour t Material
Italy
6¥
sod
It
#
)
24-19
= works contract
/s0_9
.
=
a
EMMIS
Enameled
= -
CompositeSupp_
•
. Neither
° 7- (2) STTL
¥14
@
$B$
Example ( Para see , ) y
Architect
TW
NAI
- →
an
,
#
Similar to Any
TW
Agrees
not to provide other
E 1,00 ,
ooo )
( )
• Non -
Competing Agreements
Bank
o
Charges
24-19)
Wtgks
Contract
#
L
¥%±÷+¥¥÷t÷@
/
Building Construction
/ Fabrication
/
Completion Erection / Installation
Fitting / Improvement
out
Commissioning
GST NOTES BY CA Neeraj Arora.
For online and Pen Drive classes
Visit www.neerajaroraclasses.com
r
Compulsory Registration
No
Registration Required
°
°
Procedure
for Registration
°
Amendment Revocation Cancellation
, ,
•
> Zolakhs ( special Category State To > lakhs )
S/yT From
•
where he mares Taxable supply
of •G/s/B
ATO
Slipper 2( 105 ) →
Person
supplying
me Said
4/s|B
supplier
Agent
→
Turnout → AV
of all Taxable Supplies xxx
YII.ae?iEEI:dnonp
(
-
Inward supply ( Reverse
change ) ( xxx )
gnaw
•
Basis +
Export of G/s/B xxx
PAN -
Taxes ( Cast
,
SGST
,
UTGST
,
IGST
,
less @xx )
Branches
of -
All
-
•
AP
Exam_p6 Twooltias ??
:
Registration
-
NAC -
as
Delhi Haryana
15 15
Lakh Lakh
Ex_amp6 : Delhi HP
?
8 lamas Slakhs
Registration
Machine
.
oil
}
lakhs
Registration
°
12 ⇒
°
Petrol ioeanns
×u¥>
19 Lakb
T
Xud Principal Yltd
agent of
( 2 lakh
( On behalf of
X ltd .
)
Registration ?
In anti ' →
"
Common Portal 4T
"
Registration
.
(
www.gst.gov.in )
( Old Tax Dept ) ( App .
Day )
Provisional GSTCP
Migration
ID →
→ ARN → →
Final GSTIN
Fresh
µ Registration
Tte_e
Ttor
→
Jef
a of Such Transfer
↳
Or succession
sings
2214 ) ⇒
Amalgamation on ( Pursuant to Order
of nc )
#
rd
°
TING - TED
,
liable to Reg
→
→ w .
e.
f ROC issues
certificate of Inc
↳ togiueette
.
rows
of
RT.de#g
•
~
Resulting io
cloning
Center .
Laing
THE
.sn?nIFoIiaOTa
r
23
Registration Req
→ No
@
G/s/B /
0
Exclusively → → Not liable to tax wholly Exempt
from Tax
Agriculturist
←
-
2EJIlnuftcuqltivanjonty4jfs_isiony-aLrvansunmuH@Noti_tidda_ofPersons_oo-512ol7l9I061A.Ma
RC_baskeiphtundensectiono.CC#
→ 9/5 -
-
RC
Tax
+
As -p@
Lawyf/ Advocated
torregislrationo
Profane who → 22 ,
24
.
where → state where he is liable to
get
Regd /
° when
•
How → In the Manner as
may be Prescribed
Bat
to Issue of RC
PPOB
£1
REGOTPA
APOB
03
RE
-
REG PB
-
-
REG 04
-
GSTIN
02
-
05
3wDD@ Approval
31W @ •
.ge#EytbdIin9tdon71WDoR@eREG04
-
-
0-3
Approval
° → 7 WD DORO Clarification REGOY
ponot satisfied →
Reject REGOS
25 Process
Registration
254 ) who →
22/24
within
when → General Rule 30 days
from me date on
where state
→
14T
TWI → state 14T -
nearest baseline
Business
25-(2)
-
⇒
Multiple Vertical
in state
single Registration single
•
• for
Person Separate Reg each
having MBV →
uouticas
Rally
•
More man one BV
-
• to BV
if any other BV
Section
No
any
• One BV - Another Bv
Paying Tax
He Normal
Under
supply
Prov .
section
ineligible for
°
One BV 10 .
all are
ineligible
•
Sep App in GSTREGOI t Rule 9 & Rule 10
Subject
to
• Dilterent Risk ) Returns
.fi#s
) Voluntary Registration
••
not liable to
Register
-2513
May
Register
Ismael
-
Piedad
All
Dismount
IT
in state / state
} oreeach single
man one
Reg more man one or at
}5gY}
,
M Distinct person
Registration
.
}
25 (6) PAN is Must →
Except TDs Cases
25 A) →
Except NRTP
SGST UTGST
Reg /
under
Reg /
• UIN or =
UIN under ( GST
Rejection um
Rejection
under
=
Cas 7 .
22 (i ) AT 0720 Lakhs
/ SCS A -107 lolakhs
2 ( 105 ) supplier
2 ( 6) ATO
22 (2) under
existing law
Regd
(3)
22
Transfer
22 (4) /
Amalgamation Demerger
23 Person not liable
for Reg .
2 (7) Agriculturist
24 Compulsory Reg .
2 ( 20 ) CTP
Business
2 ( 85 ) POB ( Place of )
2 ( 77 ) NRTP
25 (1) Procedure for Reg .
REGOI Part B
REG 02
Rule 9 o
Approval Within 3
working Days from me Date
of
Submission of Application
°
REGO } ( Application / clarification ) → Time period
Deficient needed same as Above
°
7
working day from Date
of Receipt Such Notice
Approval REG 04
or
Reychonof
•
( Read date
of Receipt such clarification
s
REG 05
.
No Approval / Rejection within
Specified period
DEEMED Approval
tin inme
Rule Blanks
10
Red f.
Eltectiue Dale of Registration . within 30 days
-
After 30 days
-
structure
of GSTIN -
15
Digits
2 10 2 I
- . -
.
of Multiple Vertical
Rule 11 Process
of Sep
.
Reg .
of MBV
2sWµ)
25K¥
57 SI
Reg-byP25
Distinct Person -
is Must
25 (6) /l7) PAN
25 (8)
(9) UNO / MFI
/ C
/ Embassy → UIN
-
8/9/10
- . -
-
26 Deemed Reg .
27 NRTP
/ CTP
•
validity of Registration
Certificate = Period
specified
date
,
in
Application or 90 Days from the effective
ofregi
.
°
Extension Max
=90Days@
Rates Extension in
period of operation by Casual Taxable
° REG - 11
sectioned Amendment in
Reg .
Ruled Amendment
of Reg
.
😎
Application of REG → wimina Period of
15 Days
FORM REG -14
15
Approval =
REG -
( within 15
working Days
from Date
of
of Application )Receipt
GST NOTES BY CA Neeraj Arora.
For online and Pen Drive classes
Visit www.neerajaroraclasses.com
Such Amendment will be e # drive
from the Occurrence
of event
warranting
such
change
in Constitution →
Estel
Change
of Application
GST REG ._
for Rejection of Application
Ruled ) No Action By PO
°
15 Days of Submission of Apb
7
working Days of REGOY
°
on Portal
of Order
of Cancellation within 30 days of
Revocation
of Cancellation
of Reg
'
'
Recognition
SCN
for Rejecting REG
2z2z→
→ 16
rrgeag
-
Form Details
Purpose
°
.E@
ales 59 to 84 ( Chapter VII )
Main Returns
÷ supply 1
oECreditledgC.ECashledglnSe@7o48chapterlI.R
w
-
°
Inward Supply 2
IIW , 01W ,
ITC
,
Tax
payable ,
Tax
paid ,
Other
particulars -3
°
Annual Return .
GAIL
GSTR 2A Normal Person
371 GSTR-1= Regd
- → - - .
YA -
CS
Auto Draped
Act on or
IOM 15h
Time
period →
After but before
.
Extension of Time limit Communicated
GSTRIA
Accept ⇐ Reject
to
t
GSTRI Mismatch
to
Amended
Amt .
will be
Added in
Output Tag
liability of
Recipient
• Form / Manner
Electronically
Particulars
T.ws/0wS/TaxPayab6/TaxPaid/Such others
°
Zom
BEFORE
of Succeeding
Month me
°
ON or
Day me
-
Month
Alien Duartes
18 Days
3912 ) -
( 3) NOISILY
047
39 -
51 Posts
39 ( 4) -
ISD
}G After Calendar Month
39 (5) -
NRTP → STR 5/20 Days Days Allen last Day of
(1 )
39 (6) -
Extension
of Date Period
of Reg 27
( t)
}
39 -
filing of
39 ( 8) compulsory on STR -3
39 (9) Rectification
39 ( 10 ) Not Allowed to Furnish Return
Particular is
°
in Return
REASON
Incorrect Particular / Omission
A/I/EA * Otherwise
( genuine )
( Time limit )
No Rectification
°
AIM DUE DATE for furnishing of Return
for me Monm
of Sept
following the FY
Annual Return
°
Actual Dale
of Furnishing Relevant
whichever is earlier
.
Invoice 1 Debit Note INDIA
°
GSTIN of supplier
Section
M#
-
It #
@
#
✓
Details Match
421 IWS ows
•
- ✓
1975
IT AI
Duplication
°
they
skier I
-
duded
-
taxdec
with R
-
Accept / Communicate
# ¥
comma
tf
IGSTu/s3CTAk@
At 34¥ AUT
CoRREsP=DiN@
Commendation
#
match
Accept WHAT
°
ITC claimed f Output Tax
by me
for upply
or OWS Not dec .
by supplier
-
. .
of Bjm
→
supplier Recipient
ST MISZ ÷ GST MISI
-
R¥
Mismatch
42¥ Communicated
Discrepancy )
°
teenage
:{
Feit
4/54=3
Addition
4/5-(-2-5)
of
426 ) Excess ITC because Duplication
.tw?EeEEeiEoEiIFEfm
=
Shall be Added
Rec
42¥ Reduction from OTL
of .
( Amt .
which was
Added '
4218 ) .
Amt '
°
Period → Date of
Rate 504 ) → 18% p .
q
-
= =
Interest shall be
Interdict
SMITH
Retun_d9
Refund E
4¥ Contravention
of )
°
OTL P ( In Month ,
in which Contravention
=
takes
place )
°
Int 4/5 50
(3) -
241 pro .
Flo ,
ooo
Rec
supplier
-
Credit F 10,000
liability Flo ooo =
=
Reduce by
F=÷
Rec shall the Credit
10000×30000
ooo
Reduce
Output Tax liability of Supplier will
get
by 2=3,000
wim
of
Details Credit will be Matched
Now 4/5 43 .
Note
Rec
Reduction
of Credit
By .
"
Otherwise Government
£ Nuksaan # skill
"
Reduce at ¥ Match ¥
I
OTL SUIT Reduce §€ ,
Credit MIT Mismatch se
40000 3000
OTI
IIC
4¥ as¥
teh
Match
¥ A Reverse not
.
Fei Problem
Hit £ # at Reclaim of
.
Red
.
Problem
1µg
at h¥
Retain
ih_OT
431 Credit Note Details Match
Making
toB_m
Reduction
with in
Corresponding
→
Communicated FOR →
.
crion
431 Match
£ slut # Accept / Communicate
A.
43 (5) ⇒
Discrepancy Communicated
.(Retumwasof)
( Discrepancy
cgfmpmumiah.de
* -
Rectified in Not
of Sep Return of
Sep
a-
Add in me OTL
of supplier
for OCT
( the in which
Sucading Monm ,
Added in OTL
Communicated
Duplication is .
Rec in Details
. Declares of Credit note
Pay Int .
@ 18 Y .
. .
era
goddess
-
.£ 0000 Q
0 ooo
Idec
Return to Dalton
be filed
which
f. Tax to be
tiled
Time
of supply
Vouchers →
Redeem
-
Voucher =
supply TOS 124 ) °
Date on which Supplies
TOS Receives such Addition
a in Values
otherwise
.
Supply #
is
-
Date
of Redemption
µ
-
of voucher
Date of Issue
of voucher
-
TOS ⇒ 13 (2)
(2) Rule
-
section 31 + 47
FED
Received whichever is
→ Payment earlier
Before or
Atws
( s)
}
31 Pro
⇒ ( SS
hfnivrohia of v. service
ceased ,
31 (6) ⇒
supply
Rule 47 : Max Period
( I/BC/FI
30 days / 45 Days NBFO
(6)
•
Invoice Not issued within time
Date of Completion
°
°
Payment Received
whichever is earlier
Books
of Accounts
}9b
Associated Date
Enterprise of Entry
'LL
,hs
→
= =
Dated payment
Reverse example
change
DOP DOI 61A Day TOS
+31+28
! -
d
of
÷Delhi entered into Contract with
21/8
Date
of Agreement 1018
=
Goods Removed
195
issued
2
C SS P - N .
As pen the Contract Payment has to
= a
of
F401°
5th
Annual be Made by next Month
2=1-85
Maintenance Date
of issue
of Invoice =
Contract
'
Vinet solutions -
Regd dealer F 85
; Composition
Putltd
Amaze Regd under
-
Had
Unregistered
.
>
Mrx F
unregistered
→
Mr A E
unregistered 95
•
→
-
www.icai.org
@
,
of certificate of Reg
.
•
PERIOD →
Effective Date
of Reg
-
Date of
Issuance of
amiticare
-31
31 : Value < 200 F
less man
India
→ Rec
unregistered
.
Invoice
asking for
→ not Tax
# )
31 (3) (d) Rec . Voucher ( Advance 341
( Refund # )
31 (3) d) Refund Voucher Advance
Rec to supplier
from =
Goods a Services
Taxable
a otherwise
And
- to 1
Sakon Otherwise
-
Bill of 7 subsection
~ supply
31<1
(3) →
(7)
t
µ
Movement NO
Supply f.
⇒
-
5¥
•
Delivery
✓
o 6 Months
Removal
-
from me
Date of Removal
whichever is
earlier
=s1±
R 6/1 as
-
-
Do Acceptance 28/7
6 Month
expires on
Invoice
Date
of
If Data
of Accept .
10/5
Invoice 1015
Date
of
=
(3)
.
.
Section eh Particulars
49 ( D →
Deposit →
IB/Cc/Dc/ NEFT RTGS / Omer
→ T 1 PLO
→ Credit → ECL
Laden
IRIAS
Seine
caste
Bday
Edie
net
@If
is
;
8714 ) Person who Not →
Reg
Greeted
Mandate
876 ) → → Validity
876 ) Credit is
generated
•
87A ) . → Amount to
87Gt Ignore
✓
( 12 ) in electronic Cash
Discrepancy ledges
Communicate to the oltillr -
GST PMT -
Oy
Refund will be normally paid in Consumer Welfare Fund, and not paid to the taxable person
who has applied for refund.
This is on the basis of doctrine of unjust enrichment, as explained below.
If the supplier of goods and services has recovered GST from recipient, it is clear that he has
passed on the burden to the recipient and has already recovered GST from him. In such cases,
refund of excess GST paid will amount to excess and un-deserved profit to supplier of goods
and service. It will not be equitable to refund the duty to him, as he will get double benefit – first
from the recipient of goods and services and again from the Government.
Unjust enrichment – A benefit obtained from another, not intended as a gift and not legally
justifiable.
Refund, if any, should be paid to customer who has borne the burden of GST. However, in
majority of the cases, it is not practicable to identify individual consumer and pay refund to
him. At the same time, the GST illegally collected and hence cannot be retained by
Government.
The refund due should be transferred to a Consumer Welfare Fund instead of paying it to the
supplier.
The fund may be used for activities of protection and benefit of consumers.
With this view in mind, concept of unjust enrichment was introduced in Central Excise Act and
Customs Act w.e.f. 20th September, 1991.
16 21 & Rules 36 to 45
.
Section to
18
•
For CA IDCC
/ Inter → 16,17 ,
-SGST
t + UTGST + IGST
•
Input tax = ( GST
Reverse basis
+ Tax Paid on
change
+ IGST on Import of Goods
Composition leuy
.
• Section 16
taxpaying ( b)
Document ( c )
* +
Proviso -
Goods in lot or Instalment
liab
in Output Tax
.
24 Proviso -
Addition
3%0 uiso -
Re -
au ailment
of Credit
Credit
16-(3) Either Depreciation or
1614 )
-2€
Input : -
"input" means any goods other than capital good
s used or intended to be used by a supplier in the
N_o
=
course or furtherance of business;
2191 CIRL
.
Registered Person -
"registered person" means a
person who is registered under section
turbines
25 but does not include a
Section 25 person having a Unique Identity Number;
2
* 24
°
Section
=
49 →
/ /
Used in the Course or
/
• Used Intended to
-
-
Section 16 (2) Condit
Is
-
Rule Possession
16 (2) (a) +
-
36 →
of Tax Paying
-
Documents .
Rec in
→ Purchased in Bulk .
of
last lot
" "
Bill To
snipto
Bid
⇒
→
GSTR - 3 filed
451 R3
•
in
Assessed ITC Reflected
°
Self
= Provisional Credit
been filed ub 39
16 (2) (d) Return has
Compute the Admissible ITC for October 2017
.
Goods Purchase who Invoice 10000
°
Goods Purchased ,
Payment made to
zoooo
Supplier ,
Tax Not Dep by Supplies
• Purchase
of Goods Not to be used by 30000
business Purpose
in
Goods Purchased ( Invoice October 40000
°
but
goods
were Received in Month
of
November )
17
VS . VS
Deposited Tax in Nov
Came on 06/05/18
Date
of filing of Annual Return 14/8/18
AIR
Credit Taken on 15111117
6000
sl@7
Date
of supply of Good Cast
Smith
•
l8o_Daysn#t8
15111118
credit Taken in .
2
of November
15111/17
Payment was Made on
-
•Consequence
Credit YES
11/5/18
.
of Non Payment by
°
Furnish the Details I Add to OTL t Int '
= -
value IT (
15/11/17
10/06/18
15+31+31+28 2o7_
+31+30+31+10
Interest 12000×18.1 . ×
207
365
Allowed
Amt
of Credit to Restricted as much as is
.
attributable to business
G|s1B⇒
Partly
supplies
Taxable Partly exempt Supply
Amt .
aht Include
Supply
anta ¥ ) •
→ Transaction in Sec
. → Sale
of land
to 6)
subject
. → clause
of Paras
of se
Sale
of Building
AT
Busied
to to
Manner
Rule 42 / 43
17 ( s ) ⇒ Blocked Credit
@
=
Total Credit
T, →
Exclusively Other man Business
Tz →
Exclusively for Exempt Supplies
Tz → 17 (5)
T¥T3
= T -
Fla
F.
Ty =
ply
•D=£bE×c2@
Cz = -
Exdus@OmenManItS.p
@=÷@
- - CC
of
↳
Dz = 5% (2
(
2
= 5 %
of 2
( z
= ( z
- D ,
-
DZ
( z
-
D ,
-
Dz
±
-
A 600 ×
Elf
°
° EA= TC Te
.
Tm = Tc
/ 60 C
lootsooj
3=000
3-0000
° Tr =
ETM Tr = 600
•
Te =
Trx EIF 500
Tm=
Tc =
a=
1-1-1-1
boo
A =
61000
Tc=
Tm =L 00
Tr= 100
Te
1001¥
exempted
"
in Taxable
Mr A.
Registered engaged
Person
Providing as
Well as Services .
Tumour for August Month is
as
follows
Value
of exempted supply 15,00/000
Zero rated 4. 00,000
( The Includes
Above the
following
32000
for exempted 32000 17400
•
°
for Taxable 7 zooo 72000 14000
of
A Rule
Amount
of per 42
Determine the ITC Mr as
( ,
=
T -
T, -
Tz -
less : ITC
for Taxable Supply Ty 72000 72000 14000
C 2=4 -
9300 6540
D 1
Cseeworkingnotej 9300
Dz CSY
of (2) .
-10850
( Amttobe Added ) ⇒ DITDZ 10850 7630
( 3
= ( 2
-
@ c
tDz) 20150 20150 14170
. CG → PTIPE = A → 10000
200001-1
° ( G - a ) ) = A
Tc= 30000
-
August -
Tc = 30000 = TM
.
60
TM = 500 ×
Tv = Tm = Soo
Te = Trx E- →
cast 200000
FT -
cast 100000 C 9
300000 -
Ptlpe
-1 La
August A=Tc= 300000
⇐
Tm TC 300000
0=5000
Tr=Tm= 5000
⇒
5000 x E 100000
ooo
F 1000
*
100000 PTIPE
. CGPTIPEI
80000
A 120 A= 180000
= ooo
Tc = 180000
TC .
I Zoooo
Ton B ooo
Tm =
1200g = 2000
60
Tr = 3000
Tr= Tm = 2000
2000
Te 2000×1 sooo × E
F -
F
01¥
TAXABLE supplies
For Making following -
-
•
Further Supply
° TOP
Imparting T/D/F/N
TO 9
.
(b ) (I )
•
Except IC
→
I
FOBMC{
supply
•
element of Taxable Composite / Mixed
Centre
and fitness
C ii ) Membership of a club
,
health
Centre
¢ fitness
e@doutnontedI9obti9eak0Itggroewmdp.o
C iii ) Rent a Cab ,
health
the ,
Under law
any
.
→
a
and
§
Benefits to on
extended
( iii ) Travel employees
vacation such as leave or home travel Concession
works Contract Services
¢ )
=
tour
18¥ .
> Amount
of Credit under (1)
/ Payable under (4)
÷÷t { }
R R
" '
-
anathema
in Such
Manner as
-
Rule 41
-
May Prescribed
Ruleyy
1816 ) ( q / pm 5¥
=
Allen Use
)
credit istobe
Purchase °
Reversed '
credit Taken
°
Not tiny
Point
-
Reduced % yo( 2)
age
•
ITC ××××
sy.agepointlouarh.ro#0t -
⇒
-
Reduction XXXL
-*§ → 44 (G)
→
xxx credit x
Remaining
-
60
GST Payable
on Transaction Value 187 The Good
=
Capital was
.
1861 -
÷
300
Taken 11,00,000×18%=1,98,000
-
Reduction
(51×5×198000)
1,98,000×25%=49,500
-
1,48,500
-
1,44,000
)
187
2=148-500
×
( 800000 .
Reversed .
44 (6) → Pro .
rata
40 (2) → 5y .
for every Quarter or Part thereof
1814 )
=
For
Regular Dealer →
Composition scheme
.
¥0
÷
#I
.
Supply becoming exempt
→
opt to Pay
Supply pt
becoming
→
Ebay
Pay
unt /
whelm
→ →
Amt Credit
of
=
→
FGO~reuH.edu
Inp±⇐
( 9
I As Reduced by
- Such to
age
Stock contained as
- - May be Pres .
such option
erasing
OR
Date
of such Exemption
Allen Reversal Any balance shall lapse
Ruled →
Input
.
>
Proportionately
loookg
Used
700kg
# _
in stock → Remorse it
Assume
Capitals ⇒
life = 5
year
bite
for Remaining useful
in
ITC Unutilised
basis taking
Months Shay be Computed on Pro .
rata
useful life as 5
years
.
• Tax Invoice Not Available → Calculate on
Prevailing Market
Price
as on the
Date
of
event
of
l⇐
Amount in OTL
44-(4 ) → Shall be added
° Details to be furnished in GST ITC 03
. and in Case of Cancellation it than be
furnished
in GSTR - 10
Accountant
or Cost Accountant
(6)
416¥ To be Read with 18
→
aged
9+10
supply of (G
Yykya
T → E
the
Maud , + 1404
29¥
-
-
± -
Person Taxable Goods in Faridabad
Registered supplying
N Ltd . a
has
opted to Pay tax u|s 10 W
f-
.
114118
e. .
Following into is
Available .
2) Input in
finished goods ( Tax invoice Not Available )
( Rate 12%
Market
price F Tax
)
17920
.
= =
336
:
ooo × 12 = 36000
-
=
19200
79200-1,12
112
144000×54 = 129600
To
-
184800
-