Old Indirect tax Structure replaced by GST

Old Indirect tax Structure
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
Consequently 246A introduced that

Amid was
empower
both centre and State to lay & Collect GST .
Amendments were made in Constitution with the

Many
help of )
Constitution 40ft Amendment Act 2016
°
Constitution is me
Supreme law
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
→ →
• For GST Parliament / SLA Required Concurrent

powers
to Make law .
Therefore 246A Introduced
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 Particulars

Section 9 Summary
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% ✓
→ Collected in such Manner as maybe Pres .
Rates -
Goods (6) 00125,105 ,

205
, 6,9 ,
14
service (4) 205 6 9 14

, , ,
(2) Products levied 8

specified
2 9 5 → GST w .
e. such date
→ 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
9C5) ECO Govt → Notify → SERVICES C- Intra .

state )
=
( )
will be Paid by ECO
Fides
→ Tax
E
Payment of ( Person liable to
Tax under Pay Tax )
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
- .
Accommodation in Hotels innsete

•
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
Applicable Pay Tax
Supplier will Pay Tax in Acc .

96 )
Supply Business Consideration Related Person Supply
p ✓ ✓ × ✓
0 × ✓ × ✓
R × × ×
x
s
×
✓ x ✓
T ✓ ✓ ✓ ✓
4 × ✓ ✓ ✓
v ✓ × ✓ ✓
w ✓ x × *
x × x Ee ✓
Section 7 Summary
SKI
Section Particulars
7 (1 ) Supply Includes
7 (1) (a) All forms |G/s/B| Made or

Agreed
to be Made | Cons . | Person
/4FoB
(b) IOS / For Con / whether or NOT in 4FOB|
(C) w/O Consideration -
4
(9) Schedule I (509/505)
I/S/X / CFOBIRP
76 ] Gout to decide < The

⇐
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 ]
3. Treatment / Process [ 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
UICA / BOP Person 2C 84 )

NOIEI
• =
•
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
7 4) (d) → SI Para 5 (a)
•
) 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
- .
• Pure Labour 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
this Received Additional

Organisation ( For TW
E 1,00 ,
ooo )
( )
• Non -
Competing Agreements
for act late fees

e) Example tolerating
an .
Bank
o
Charges
24-19)
Wtgks
Contract
#
L
¥%±÷+¥¥÷t÷@
/
Building Construction
/ Fabrication
/
Completion Erection / Installation
Fitting / Improvement
out
Modification / Repair ) Maintenance

Renovation / Alteration
Commissioning
GST NOTES BY CA Neeraj Arora.
For online and Pen Drive classes
Visit www.neerajaroraclasses.com
r

Person
Registration liable for Registration
.
Compulsory Registration
No
Registration Required
°
°
Procedure
for Registration
°
Amendment Revocation Cancellation
, ,
Section 22 to 30 CGST Act ,

2017
Rules 8 to 26 CGST Rules ,

2017
Section ) Every SCI

→
A 10
•
> 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
•
india + Exempt Supplies xxx
Basis +
Export of G/s/B xxx
On a + Inter state supply xxx

single
° -
PAN -
Taxes ( Cast
,
SGST
,
UTGST
,
IGST
,
less @xx )
Branches
of -
All
-
+ supply Made on behalf of his TO ( xxx )

.

specialties 279A (4) (g)
•
AP
Exam_p6 Twooltias ??
:
Registration
-
NAC -
as
Delhi Haryana
15 15
Lakh Lakh
Ex_amp6 : Delhi HP
?
8 lamas Slakhs
Registration

X Ltd
Machine
.
oil
}
lakhs
Registration
°
12 ⇒
°
Petrol ioeanns
×u¥>
19 Lakb
T
Xud Principal Yltd
agent of
( 2 lakh
( On behalf of
X ltd .
)
Registration ?
Turnover is Different from Turnover in state

Aggregate
.
In anti ' →
"
Common Portal 4T
"
Registration
.
(
www.gst.gov.in )
( Old Tax Dept ) ( App .
Day )
Provisional GSTCP
Migration
ID →
→ ARN → →
Provisional Certificate → Provisional ASTIN →
Final GSTIN

r

2213) Transfer of Business
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

reefer
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
Ring supplies of Taxable

G/s/B
which liable
°
Total Tax on is to be
paid on
RC_baskeiphtundensectiono.CC#
→ 9/5 -
-
RC
Tax
+
As -p@
Lawyf/ Advocated

Section 5
torregislrationo
Profane who → 22 ,
24
.
where → state where he is liable to
get
Regd /
° when
C TP Prior to Commencement of Business

}
→
5 Day
⇒
→ nmp
within days
→ others } 30
•
How → In the Manner as
may be Prescribed

.to#.-ff
Rule 8 Rule 9 Rule 10
Bat
to Issue of RC
How To Apply ? AIM AIR of GSTREGOG

Roll 8 -
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

Section 25 Summary
25 Process
Registration
254 ) who →
22/24
within
when → General Rule 30 days
from me date on
which he becomes liable to

Registration
→ C
TP/ NRTP 5 Days Prior
where state
→
14T
TWI → state 14T -
nearest baseline
254 ) t Rulesf ⇒ Class charts .
Rule 9 ⇒ Class Charts .
Rule 10 ⇒ Class Charts .
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 .
( shall pay Tax )
section
ineligible for
°
One BV 10 .
all are
ineligible
•
Sep App in GSTREGOI t Rule 9 & Rule 10
Apply Mutatis Mutandis

2118) → Business Vertical
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
.
4/5 51 ( TAN HITT )
}
25 (6) PAN is Must →
Except TDs Cases
25 A) →
Except NRTP
25 (8) Suo Motu

Registration
25 (9) UNO / MFIIO / (

/ E fc / Omens notified by Comm .
Shall Unique Identity Number

for Pres Purpose
be
granted a .
2540 ) Grant / Rejection of UIN after due verification

2541 ) Issue
of Reg Certificate
-
2542 ) Deemed Grant of UIN

Section -
Deemed
Registration
SGST UTGST
Reg /
under
Reg /
• UIN or =
UIN under ( GST
of Application of Registration / under SGSVUT

°
Rejection um
Rejection
under
=
Cas 7 .

+ Rules
section and
form Summaries with Time limits
Registration
Section Details / Limits / Rule ek
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 .
° CTPINRTP 5 Day Prior to ( OB

°
Omens within 30 Days from end
of the day on
which he became liable for Reg .
Rule 8 form REG 01 Part A
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

°
GSTREG 04
°
7
working day from Date
of Receipt Such Notice
Approval REG 04
or
Reychonof
•
µ working days from me

↳
7
( 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
- . -
.
248 ) Business Vertical

Business
25 (2) Reg
.
of Multiple Vertical
Rule 11 Process
of Sep
.
Reg .
of MBV
25 (3) Voluntary Reg

.
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
- . -
-
Procedures Covered Rule

already in

'
26 Deemed Reg .
27 NRTP
/ CTP
•
validity of Registration
Certificate = Period
specified
date
,
in
Application or 90 Days from the effective
ofregi
.
°
Extension Max
Ruled Grant of Registration to NRTP

•
REG -
09
5 Days Prior to Commencement of

Business
•
651 REG -02 →
upon Payment After TRN
=90Days@
Rates Extension in
period of operation by Casual Taxable
person & NRTP
° 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
Such Amendment will be e # drive
from the Occurrence
of event
warranting
such
change
in Constitution →
Estel
Change
GST REG 03 → Amendment Not warranted or Documents
of furnished are Incorrect / Incomplete

Within 15 WD
from Date of Receipt
of Application
95=[404 Reply of REG 03 within

-
GST REG ._
for Rejection of Application
Ruled ) No Action By PO
°
15 Days of Submission of Apb
7
working Days of REGOY
°
RC Shall Stand Amended → Made Available
on Portal

29 Canella non
of Registration omen forms
Rule 20
,
21
,
22
} REG 17
,
18
,
19
,
20
Application for Cancellation REG 16

-
30 Revocation of Canon anion

of Registration
Rule 23
↳
REI within 30 days from me Date
of service
of Order
of Cancellation within 30 days of
Revocation
of Cancellation
of Reg
'
'
Recognition
SCN
for Rejecting REG
2z2z→
→ 16
rrgeag
-
REG 23 within 7 days from

REG 24 →
Reply working
Date
of Receipt of REG 23
Form Details
Rega → within 30 days from the Date of Application

or
REI

Returns.
.
Basics
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

(1) Modify details
38 Verity If Required ) the
→ Validate Delete (
, , ,
Communicated him section 37 details his

to in to
prepare of
Inward
supplies
38¥ Furnish me Details

of
Inward supply G/S/B including
IWS →
G/s/B →
on which tax is payable on Reverse
change
basis .
+ IWS → on which IGST is Payable under Customs
Act on or
IOM 15h
Time
period →
After but before
.
Extension of Time limit Communicated
a Details Modified / Deleted

/ Included by
supplies
Recipient
He
GSTRIA
Accept ⇐ Reject
to
t
GSTRI Mismatch
to
Amended
Amt .
will be
Added in
Output Tag
liability of
Recipient

391 ) .
For
Every Calendar Month → Furnish Return
• 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 ) -
Composition Dealer / GSTRY / Ouarterely / TO IIWS
( 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

3919) Rectification
•
Return filed
Omission
/ Incorrect Particulars
°
Particular is
°
Rectify M/O in which Incorrect Noticed
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

° Tax Amt .
.
Invoice 1 Debit Note INDIA
°
GSTIN of supplier
Section
M#
-
It #
@
#
✓
Details Match
421 IWS ows
•
- ✓
IGST 4/53 CTA

°
1975
IT AI
Duplication
°
they
skier I
-
42 (2) ITC Claimed → Invoice or Debit Note
duded
-
taxdec
with R
-
Accept / Communicate
# ¥
comma
tf
IGSTu/s3CTAk@
At 34¥ AUT
CoRREsP=DiN@
Commendation
#
match
Accept WHAT
Deemed Match ↳ 951M¥

•
2A Accepted without Amendment
°
ITC claimed f Output Tax
42¥ ITC > .
by me
for upply
or OWS Not dec .
by supplier
-
. .
of Bjm
→
supplier Recipient
ST MISZ ÷ GST MISI

42¥ Duplication of claims to
The COMMUNICATED
°
.
-
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 '
details Return within

If Supplier declare in his
°
Time → under sub section (9)

of Section 39
-
4218 ) .
Amt '
Added Under subsection (5) / (6)

Rec will
pay Interest
#
. .
°
Period → Date of
Rate 504 ) → 18% p .
q
-
= =

Amount Reduced
42¥ 4/5 42 (7) -
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 .

-451
San 2=1,00 ooo
,
Flo ,
ooo
Rec
supplier
-
Credit F 10,000
liability Flo ooo =
=
later on Ree . Returned Certain Goods worth 30000
supplier issued Credit Not F 30000
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 .
Reduction in OTL Reduction in Credit

LI
: =
"
Otherwise Government
£ Nuksaan # skill
"
ADI GST Pay {tT Gout

at 3M£ credit MITT
Rec .
at
Adt 07L Reduce £ # ¥ 3ddT£ Credit

£ df
,
Reduce at ¥ Match ¥
I
OTL SUIT Reduce §€ ,
Credit MIT Mismatch se
40000 3000

41 -
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
43 (3) Mismatch ⇒ Reduction Reduction

>
in OTL In ITC
⇒ Credit Note Not Declared by

Roc

claim
43 (1) ⇒ Communication of Duplication of
A.
43 (5) ⇒
Discrepancy Communicated
.(Retumwasof)
( Discrepancy
cgfmpmumiah.de
* -
Rectified in Not
the Return Rec .

in
of Sep Return of
Sep
a-
Add in me OTL
of supplier
for OCT
( the in which
Sucading Monm ,
Discrepancy was Comm )

43¥ Reduction in OTL because of Duplication
Added in OTL
in Return for me Monm in which Such
Communicated
Duplication is .
4317 ) Reduction in OTL
Rec in Details
. Declares of Credit note
in his Valid Returns -

within time
in
specified 39 (9)
43 (8) Amount Added 4k 43 ( s ) 43 (G)

Interest
Pay Int .
@ 18 Y .
Date claim Date Reduction

of of
-
43 (9) Refund of Int
4340 ) Contravention of 43 (7)

:
o
. .

€
era
goddess
-
.£ 0000 Q
0 ooo

*
Residual
Idec
Return to Dalton
be filed
which
f. Tax to be
tiled
Time
of supply
Vouchers →
Redeem
-
Definite General Additions

- -
=
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
-

131 ⇒ liab . to Pay Tax will Anise on TOS
TOS ⇒ 13 (2)
(2) Rule
-
section 31 + 47
13 (2) • Invoice within time (
(a) Date Invoice

→
of
FED
Received whichever is
→ Payment earlier
31 (2) Person Taxable Swpbly Issue Invoice

⇒
Reg .
⇒ ⇒
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
Date of Supply of shake
(6)
•
Invoice Not issued within time
Date of Completion
°
°
Payment Received
whichever is earlier
(a) (6) Receipt shown in

If Date which
Not or on
Books
of Accounts

DOPOS DOI DOP TOS
118 6/8 13/8 6/8
1/8 6/9 13/8 1/8
1/8 6/8 31/7 31/7
1/8 6/9 31/7 31/7

Provided that where it is not possible to determine the time of
supply under clause (a) or clause (b),the time of supply
shall be the date of entry in the books of account of the recipient
of supply:

13$ Rye
chafe
°
Date of Payment
Gist
•
Day from
issue
of Invoice by supplier
It Cannot be determined as above
⇒ Date of Entry in Books of Account
}9b
Associated Date
Enterprise of Entry
'LL
,hs
→
= =
Dated payment
Reverse example
change
DOP DOI 61A Day TOS
+31+28
! -
10/8 29/6 29/8 10/8
10/8 1/6 1/8 118
Part 3016 29/6 29/8 30/6

Part 1/9 29/8

:
voice examples
d
of
÷Delhi entered into Contract with
Delhi to Certain Goods

4 ltd
of Supply
21/8
Date
of Agreement 1018
=
X ltd was Required to

transport me Goods .
Goods Removed
on . Determine the Date by which Invoice Must be
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
'
is trader in stationery items

dealing
3
M°&Son# Registered
under GST . and has undertaken
following Sales
during Day
Vinet solutions -
Regd dealer F 85
; Composition
Putltd
Amaze Regd under
-
Had
Unregistered
.
>
Mrx F
unregistered
→
Mr A E
unregistered 95
•
→
-
Assume No is Tax Invoice

asking for
: one

You download ICAI from
ICII E×am#es ⇒ can Study Mat
www.icai.org
@
,

Section No . Etc Summary
31 (3) (a) Revise Tax Invoice

date
.
within one Month from me
of issuance
of certificate of Reg
.
•
PERIOD →
Effective Date
of Reg
-
Date of
Issuance of
amiticare
(3) (6) notax.nu# G/s/B
-31
31 : Value < 200 F
less man
India
→ Rec
unregistered
.
Invoice
asking for
→ not Tax
31 (3) (c) Biddy → Exempted Goods /s/B

→
Paying
Tax 4/5 10
→ 31 (3) ( 6 ) no bill of Supply
# )
31 (3) (d) Rec . Voucher ( Advance 341
( Refund # )
31 (3) d) Refund Voucher Advance
(3) (f) Reverse

change / supplier Registered /
not
31
Rec to supplier
from =
(3) Reverse Payment vouches

(g) change

Tax Invoice
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
=

Payment of GST
(3)
.
.
Section eh Particulars
49 ( D →
Deposit →
IB/Cc/Dc/ NEFT RTGS / Omer
→ T 1 PLO
→ Credit → ECL
49 Amount Available → TIPLO
May be used for Making

Payment of
( Condition Time be
Manner , ,
as
May
Prescribed )
Summary of Rule 87 Allen (I)

,
(2) 43 )
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
87 (8) Bank Debit No CIN → GST PMT 07

-
, -
-
87Gt Ignore
✓

" "
Dr to
8740 ) Refund → Electronic Cash
ledges
"
"
(4) Refund Rejected Cn → GST PMT 03
( 12 ) in electronic Cash
Discrepancy ledges
Communicate to the oltillr -
GST PMT -
Oy

Doctrine of unjust enrichment in case of refund of GST :
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.
This will be ‘unjust enrichment’ of supplier.
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.
These provisions are being continued under GST also.

V
ITI Chapter
-
16 21 & Rules 36 to 45
.
Section to
18
•
For CA IDCC
/ Inter → 16,17 ,
-SGST
t + UTGST + IGST
•
Input tax = ( GST
Paid on Supply of G/s/B ( I/Is/ CG )
Reverse basis
+ Tax Paid on
change
+ IGST on Import of Goods
Composition leuy
.
Tax Paid under
• Section 16
AnH→ MITT ( who will credit )

16 ( )
1 → Credit
get
Credit
1612 ) → Conditions for Availing
Rule 36 ← (a )
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;
Credits "input service" means any service used or intended

Indemnified to be used by a supplier in the course or
Capitaland =
furtherance of business;
"capital goods" means goods, the value

#
of which is capitalised in the books of
-
249 ) account of the

-
person claiming the input

tax credit and which are used or intended
to be used in the course or
⇐
furtherance of business
EIR
EIL
EI
section ) ( Entitled to take G + Credited to
E-
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
FEL Tompulsory Reg .
°
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 .
16 (2) ( b) → Actual Receipt of Goods / services
Rec in
→ Purchased in Bulk .
Instalment ⇒ ITC only on

Rec .
of
last lot
" "
Bill To
snipto
Bid
⇒
→
has Actually been paid

16 (2) (c) → Tax
changed
Gout ( section 41
)
subject
to
'
to
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
Supply Particulars 957 Amount
.
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 )
Goods Purchased Invoice from 72,000

against
°
17
VS . VS
Deposited Tax in Nov
SCAN The CODES

p for All updates
CGST
Invoice Date 25/12/17 00,000
=
• 1.
SGST 1,00/000
Payment Date
25/12/17
took Advice which
Company was in Doubt and an
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
•
Tax Invoice Same Date I SGST 6000
Received credit Availed

Inputs
on
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 (
SCAN The CODES

p for All updates
12000
15/11/17
10/06/18
15+31+31+28 2o7_
+31+30+31+10
Interest 12000×18.1 . ×
207
365
SCAN The CODES

p for All updates
General Rule → Exempt / personal Use → credit Not
Allowed
Partly for Business
174 ) 9/s/B Used

.
Partly for Parnytor
Business omen Purpose
Amt
of Credit to Restricted as much as is
.
attributable to business
ATI G/s/B→ Business IT AT ¥ 3 # A

Credit AIITT
17 (2) Partly for Taxable Supply

-
G|s1B⇒
Partly
supplies
Taxable Partly exempt Supply
Amt .
of Credit Restricted to So Much of Input tax
as is attributable to the Said taxable supplies
( Ddt G/s/B Taxable supplies

£ use EFF
3nF It Credit MITT
SCAN The CODES
p for All updates
1713J Value
of exempt supply
to . Prescribed
( Exempt •
Include
£-5 '
Reverse
supply change
• →
aht Include
Supply
anta ¥ ) •
→ Transaction in Sec
. → Sale
of land
to 6)
subject
. → clause
of Paras
of se
Sale
of Building
17161 → 174 ) /17( 2)

d- #
AT
Busied
to to
Manner
Rule 42 / 43
SCAN The CODES

p for All updates
17h ) Co 's
Banking
⇒
17 ( s ) ⇒ Blocked Credit
SCAN The CODES

p for All updates
af
Rarely → Credit at Part which is
being
/
Business
used
for Taxable supplies
@
=
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
±
-
SCAN The CODES

p for All updates
Ruled
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¥
SCAN The CODES

p for All updates
is
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
Taxable supply 26,001000

Services use 5. 00,000
for personal
Total 50,00 ,
000
Amount of ITC is as under
CAST SAST IGST
Total ITC 175000 175000 68000
( The Includes
Above the
following
32000
for exempted 32000 17400
•
°
for Taxable 7 zooo 72000 14000
° Personal Use zsooo 25000 8600
. 176 ) 15000 15000 6200
of
A Rule
Amount
of per 42
Determine the ITC Mr as
and also calculate the Amt to be Added to Output Tax

CAST SGST IGST
Total ITC T 175000 175000 68000
Less : Personal Use T 1

25000 25000 8600
Exempted TZ 32000 32000 17400
176 ) Tz 15000 15000 6200
( ,
=
T -
T, -
Tz -
Tz ( , 103000 103000 103000
( Tobe Credited to ECL
less : ITC
for Taxable Supply Ty 72000 72000 14000
C 2=4 -
Ty 31,000 31,000 21,800
9300 6540
D 1
Cseeworkingnotej 9300
Dz CSY
of (2) .
Dz 1550 1550 1090
-10850
( Amttobe Added ) ⇒ DITDZ 10850 7630
( 3
= ( 2
-
@ c
tDz) 20150 20150 14170
Exempt supply E lsooooo i sooooo isooooo
Total TO F 500000050,001000 50,00 ,ooo

D
,
=
EIFXG 9300 9300 9300
CGST
. 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¥
(a) MYC Generally - No Credit
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
Tax on Tran . value XXXX @

is
Amt to be Reversed whichever
thighs
Capital Sold
Goods for 2=8,001000 on 1/11/19 .
GST Payable
on Transaction Value 187 The Good
=
Capital was
.
Purchased on 22/11/18 for F 11

, 00,000 (
Excluding GST )
Credit was availed on such Capital Good .
Find me
- -
Amount Payable YS 18 (6)
1861 -
÷
300
Taken 11,00,000×18%=1,98,000
-
Reduction
(51×5×198000)
1,98,000×25%=49,500
-
1,48,500
-
GST On Transaction Value
1,44,000
)
187
2=148-500
×
( 800000 .
Therefore Amount to be Paid =

Contusion Two Rules Prescribed
; are
for
the Amount be
Computing to
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
44$ → Certification of Details

by a Chartered
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 .
1) 336000 ( Cast / SGST @ 12% )

Input lying in stock =
2) Input in
finished goods ( Tax invoice Not Available )
( Rate 12%
Market
price F Tax
)
17920
.
= =
Capital 2=1,44 ( Purchased 15110)

3) Input Tax on Goods =
,
000 on
4) Balance in Electronic Credit =

2=5,00 ooo
ledges
,
336
:
ooo × 12 = 36000
-
=
19200
79200-1,12
112
144000×54 = 129600
To
-
184800
-

Old Indirect tax Structure replaced by GST

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Old Indirect tax Structure replaced by GST

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Old Indirect tax Structure

Consequently 246A introduced that

Amendments were made in Constitution with the

• For GST Parliament / SLA Required Concurrent

Therefore 246A Introduced

S.no . Section Particulars

→ Collected in such Manner as maybe Pres .

Goods (6) 00125,105 ,

service (4) 205 6 9 14

(2) Products levied 8

9C5) ECO Govt → Notify → SERVICES C- Intra .

Tax under Pay Tax )

Accommodation in Hotels innsete

Applicable Pay Tax

Supplier will Pay Tax in Acc .

7 (1) (a) All forms |G/s/B| Made or

(9) Schedule I (509/505)

76 ] Gout to decide < The

3. Treatment / Process [ Sos ]

UICA / BOP Person 2C 84 )

7 4) (d) → SI Para 5 (a)

• Pure Labour Contracts

this Received Additional

for act late fees

Modification / Repair ) Maintenance

GST NOTES BY CA Neeraj Arora.

Section 22 to 30 CGST Act ,

Rules 8 to 26 CGST Rules ,

Section ) Every SCI

india + Exempt Supplies xxx

On a + Inter state supply xxx

+ supply Made on behalf of his TO ( xxx )

GST NOTES BY CA Neeraj Arora.

GST NOTES BY CA Neeraj Arora.

Turnover is Different from Turnover in state

Provisional Certificate → Provisional ASTIN →

GST NOTES BY CA Neeraj Arora.

GST NOTES BY CA Neeraj Arora.

GST NOTES BY CA Neeraj Arora.

Ring supplies of Taxable

GST NOTES BY CA Neeraj Arora.

C TP Prior to Commencement of Business

GST NOTES BY CA Neeraj Arora.

How To Apply ? AIM AIR of GSTREGOG

GST NOTES BY CA Neeraj Arora.

which he becomes liable to

254 ) t Rulesf ⇒ Class charts .

Rule 9 ⇒ Class Charts .

Rule 10 ⇒ Class Charts .

( shall pay Tax )

Apply Mutatis Mutandis

GST NOTES BY CA Neeraj Arora.

4/5 51 ( TAN HITT )

25 (8) Suo Motu

25 (9) UNO / MFIIO / (

Shall Unique Identity Number

2540 ) Grant / Rejection of UIN after due verification

2542 ) Deemed Grant of UIN

GST NOTES BY CA Neeraj Arora.

of Application of Registration / under SGSVUT

GST NOTES BY CA Neeraj Arora.

Section Details / Limits / Rule ek