GST - 1 ,

, ,
.

1. Second sales . .

2. Online .

3. 20
.

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

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

.

5. Tin number VAT department temporary id &password GST

portal . 30

. 10 ITC
claim .

6. 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.
7.
.
Input tax credit .
. .

8. Invoice .
. ITC
. Packing charges, freight
 .
.

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

10. Capital goods ITC . Income tax return depreciation

claim .
.

11. composite scheme . 50

"aggregated turnover"
. ITC .
30 .
. .
.
composite scheme
.
composite consumer-
.

12. Casual trader

.

.
turnover limit . 20
.
13. Gst
composition scheme ITC
100
Consumer- composition scheme
. .
.

14.
Composition scheme
 .
20
.

15. GST . 20
job work .

16. Job work ,

.180
.
17. 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.
18.
stock Input credit .
ITC
. Invoice bill amount 5
1%TDS 10
.

19. GST account code .

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

20.

20
.
21.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.
22.
unregistered person
, , .

23. IGST
. SGST,
CGST .
24.GST transport
transporter invoice tax ITC-
.

25. 31
. Compsition scheme
Form GSTR-4,GSTR -4 A 2 GSTR-9A

.
. purchase &sales .

26. Consumer unregistered person ,

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

27. . 10,000 cash,cheque, DD

.
Internet banking, credit card, debit card, RTGS NEFT .
NEFT RTGS
form .

.
28. GST slab rates are 5%,12%,18%,28%.
29. Job work "service " . Job work
Unregistered job worker

.

30. unregistered jobworker - jobwork

, .

31.


GST credit note .
.
.

32.Registered taxable person

receipt voucher .
33. nearest rupee round off
.

34. Raw Material (taxable goods )

6
. ITC reverse .

35. PAN number

36. turnover Invoice HSN code

. turnover
2 degit HSN code .

37. ,


.

38. Composition scheme

.
.

39. 50 turnover
Composition scheme
.

40.GST manufacturer
Composition scheme .

41. "reverse charge " .

.

42. Aggregated turnover value of supply

. .
Commission,freight, packing charges .discount .

43. GST ,
nil .

44. GST 3
. nil
.
45. Composition scheme
, 100
Tax invoice .Section 28 .3 (b).

46. Credit note

/debit note .

47. GST
receipt voucher .
. Section 33.

48. ,
.

49. input credit amount (

stock )provisional .
. Section 36

50. GST ,
60 .

51. 90
10 .
52. 15 ,
. Section 63

53 GST , ,
,
.

54.
.

55. GST GST

.

56. GST 25000

. Section 85

57. ,
. 5000
. Section 86

58. GST

100 ,
 . ,
50 , . Section 89

59. Parnership
30 .

60. Cenvat itc 90

ITC .Section 167.

61. , e-mail
Section 159 .

62. , , ,
service . Schudule-2
63. "Mutatis mutandis" means "the necessary changes having been made ".
Composition scheme purchase
, sales .

64. 30 16
GST 30
. . 10
ITC .
. mismatch
notice .

65. "time of supply " invoice

.

66. payment ,
"Aggregated turnover
" .

67.Partnership firm partner change registration

.

68.Original registration certificate ,

invoice revised invoice . Section
28
69.

.
. Section 68
70. Rawmaterial suppliers, manufacturers,( ),buyers

ITC CLAIM . Section 64.