1

GST :-
************
1. Second sales . .

Online .

20
.

. .
10,15,20 3
. 100 .
5000.

Aggregated turnover taxable goods +exempted good +Zero rated goods+Export goods
. PAN number

.

Tin number VAT department temporary id &password GST

portal .
30
. 10
ITC claim .

3 .
1)CGST - Central goods and service tax.
2)SGST -State goods and service tax.
3)IGST - Integrated goods and service tax.
IGST Invoice
. IGST .
IGST =CGST +SGST. IGST IT based centrally managed automated mechanism to
monitor the "Inter state sales and supply of goods and services.
 2


. Input tax credit .
. .

Invoice-
. .
ITC .
Packing charges, freight
. .

Invoice- 3 copy .
. buyer,
transporter, seller 3 .
reference number
supplementary invoice
transport . Supplementary invoice
orginal invoice number . Original invoice reference number
.

Capital goods ITC . Income tax return depreciation

claim .
.

composite scheme .
50 "aggregated turnover"
. ITC .
30
.
. .
.
composite scheme
.
composite consumer -
.
 3
Casual trader
.

.
turnover limit
. 20 .

Gst
composition scheme ITC
100
Consumer- composition scheme
.
.
.

Composition scheme
. 20
.

GST . 20
job work .

Job Work ,
.180
.

Inter state self supplies such as stock transfer will be taxable as a taxable person has to take state wise
registeration.

B2C means supplies to unregistered person. (i. e.)business to consumers.

B2B means supplies to registered person. (i. e.)business to business men.

 4

PAN
. 4 individual partnership . 5
.

scan upload .
1)partnership deed,
2)partners photos,
3)Authorised signatory Aadhar card details with signature,
4)Rental agreement or latest electricity bill,
5)cancelled cheque or first page of passbook.
GST register .
1)VAT department temporary id & password .2)email address, 3) mobile number,
4)PAN ( )5),Business name as per PAN number ,6)partnership deed,7)TIN
number and date of registration, 8)Name of the partners, date of birth, email address, father name,
mobile phone numbers, addresses and their photos. 9)Authorised signatory A adhar card details with
signature, 10)place of business (own or rental ),11)details of goods, 12)cancelled cheque or first
page of passbook.

stock Input credit
. ITC
. Invoice
bill amount 5 1%TDS
10 .

GST account code .

CGST -Tax 00010001,
IGST -Tax-0002 0001
SGST -Tax00030001
Interest, fees, penalty, additional tax account code .

20
.

Every registered taxable person whose aggregated turnover during a financial year exceeds one crore rupees
shall get his account audited and he shall furnish a copy of audited annual accounts and a reconciliation
statement duly certified in FORM GSTR-9B,electronically through a common portal.
 5

unregistered person
, ,
.

IGST
.
SGST, CGST .

GST transport
transporter invoice tax ITC
.

31
.

Compsition scheme
Form GSTR-4,GSTR -4A 2 GSTR-9A
.
. purchase & sales
.

Consumer unregistered person

, 2,50,000 invoice details
GSTR-1 upload . 2,50,000

.

. 10,000 cash,cheque, DD
.
Internet banking, credit card, debit card, RTGS NEFT
. NEFT RTGS
form .

.
 6

GST slab rates are 5%,12%,18%,28%.

Job work "service " .

Job work
Unregistered job worker

.

unregistered jobworker - jobwork

, .

GST credit note .
.
.

Registered taxable person

receipt voucher .

nearest rupee round off

.

rawmaterial (taxable goods)

6
. ITC reverse .

PAN number

turnover Invoice HSN code

. turnover
2 degit HSN code .
 7
,


.

Composition scheme
.
.

50 turnover
Composition scheme
.

GST manufacturer
Composition scheme .

"reverse charge "

. .

Aggregated turnover value of supply

. .
Commission, freight, packing charges . discount .

,
nil .

GST 3
. nil
.

Composition scheme
, 100
Tax invoice .Section 28 .3 (b).

Credit note
/debit note .
 8
GST
receipt voucher .
.
Section 33.

,

.

input credit amount

( stock ) provisional .
. Section 36.

GST ,
60
.

90
10 .

15 ,
. Section 63

GST , ,
,
.

GST GST
.

GST 25000
. Section 85
 9
,
. 5000

. Section 86

GST

100
, .
, 50 ,
. Section 89

Parnership
30
.

Cenvat itc 90
ITC .Section
167.

, e-mail
Section 159 .

, , ,
service . Schudule-2

"Mutatis mutandis" means "the necessary changes having been made ".

Composition scheme purchase

, sales .

30 16
GST 30
. .
10
ITC . .
mismatch notice .
 10

"time of supply " invoice

.

payment ,
"Aggregated turnover
" .

Partnership firm partner change registration

.

Original registration certificate ,

invoice revised invoice .
Section 28

. . Section 68

Rawmaterial suppliers, manufacturers,( ),buyers

ITC CLAIM . section 64.