HANDWRITTEN SUMMARY NOTES INCOME TAK GST Special Thanks : Shubhangi Mishra ( My Student} FACE TO FACE & ONLINE CLASSES: 1103880232Summary Notes CA Vivek Gaba CHAPTER-4 CONSTITUTION OF INDIA Crarren “4 CONST «Income Tax * Divect Tax *Total Section eTotal Schedule in \eTax Act * Architect of colt + Total Article and Schedule © E.No /List of I.Tax © No /List of Agriculture Income * Goods and Sevices TAX CHAPTER - ° D.Tax o I. Tax [rt] + Not fications ° Civculars © Poa figuse Exare PY 20-21 AY 2-22 o Assessment Year Csec- 200) 7703880232 BASIC CONCEPT OF ] Direct Tax aLevied and Burden = Same Person ‘2a 8isectons: “IW schedule Or. B.R Ambedkar 448 and\i2 sthedule S26 RUBION List/ 83 Coston lass. UGof State List Ar Que A AX Progressive Nature [7] Regressive Nature [-—] Issued by C61 /CBDTL binding om Ben) Issued by ¢BDT and not binding On Assessce & CovRts FA, 2.020 + Notficnion HU 3i)5|g021 ‘PIRIEY sme Donaorntias?Summary Notes CA Vivek Gaba ° Previous Year IDmonthsioriless’ Lee 3} May bell © Section - 4 © Sectton - 2(34) + Section -2 (24) * Section - 14 * Section - 268A *SecHon - 288B + Exemption Lint and Rate of tax [orrien: i] Py) Resident Individual Less than 60 years B) Resident Individual 60 oy move bet 1e5s.than 60 years C) Residedt Zndividusl 80 oy more and Way ata D)Non= Resident Individual (AliCases) €) HUF AoP Bor, ATP F) Any Other Assessee (€4- Co. Fivmn etc) 7703880232 Charging section of I-Tax Peyson Definition (inclusive) Income (Inclusive) Heads OF Theome C'S Heads of trend Rounding oF T.I (£40) TaxiKound off (£10) Exemption Limit @md Rete OF Tex UIs SBAC Corr] © Individual Cau cote yoru) @ 250000 = 2,501,000 * HoF 300000 TI Ubi 23> NIL 7RDL-SL= SY 75l-F5PL= Joy PISl-Jol= 157, PIL ~12Sel= Loy, PPIXSl- Sle ASy, PASL__ = Bey, 500000 250000 250000 watSummary Notes CA Vivek Gaba © Tax Rates for AY 2041-22 Corton) > case of Tndividual HUF, AoP, BOL and Asp Thdvidual (Resident) Years, N = Resident fn all cases, HUF, AOP, BOT and Ase Resident Resident Tndiwviduass Individual Estes Bie 60-years| age aoyenr Siemee in| orpaere in PY but wes | Py but say Rat Csemlov [Super VERy Senior cirzen) + Upto 250000 + >250000 upto 500000 = >S00000 upto (000000 > 7000000 PSer Upto 300000] (pte soadeo | stauiae- >»300000 Not upto 50000 Applicable Gh > 500000 >500000 Qo Upto 1000000 Uipre !oe0000} x Surcharge Cunier Raves] — > PACr- Sere Qsy. >1000000),'> 1000000 Boy >50 Lakh - | Crore = 10%/, > Cvove =1S7. = 3th Po acer New Surcharye Wee NEA on CTCu trp] StcumA (saibje ) ‘cond diicidend income. . + Rebate djs 817A T4R + Sloth = @1scocHax) s Healthrand Education Cess | emmmmeear CRm » Domest Coropary | Indian co. > Fo inPY le19 HSee unsBAA= 227]-4loy. sy Cfey ALL D:Co] —sePtonat, | Sec, \WSBAB= 15y.4 loy +uy. iD Upto Yoo cr 7h To > Yoo Cr = SOY Lfer New D- Ce. LFrtanufachoins Con 703880232 Pago 3Summary Notes CA Vivek Gaba Se- WS Bap = WE+OLUY = 25.1687. | dcr - ocr TH >1OCT #12% (subjecttoim® ) 4O/. én all cases ete” >ICr-locr = 2 >WOcr = 5 B07 + Cess ler 5 (27, Upto 0,000 =107, 210060 = 20000 = 207 >20,000 = 30/, Dlcr 2127, Upto 2.50 = Nod After 2.50 5// [ 207. /30/. Same as Individual *LtcG, =20/7. (ulsit2) estce WIA =IS/ *Casual 307. © Corben Crtdit = LO}, » MAT/AMT + 16-5/.£15) Fer nat] = 7703880232 Ex = BIRTH taka , fcr «A. Donation = 30% LCG (uls i128) = OY Larter tex © UNDIScUse Neng = 6O/,+ at any Hme uving PY Yr] 6276 pageSummary Notes CA Vivek Gaba CHAPTER - RESIDENTIAL STATUS Seose Assessee (Individual) v v 2 Basic Conditions “rE pe comet Shela a) satsfred T.CRLEFt + Emp] Buss| Prat — > 162 x i Harp Left + Crew @ Y 60 sea sa + Visit India > > sere anu sys a TI < IS beh ee L q > - ) Ziarolayg Y 2 Bretys eS Rok e , 2) Diedgs v + . e any one A.C not 2 ls 2— Badd . Condi Hon sdasped in YIPPY. L © I+ XIc|Poitvisit Sec- 6Cip) . Bott sat Spe RS en Y ound Gols dct) FX ECR TE piste t ner de = RGF of 20 hye = 150 days in 7IPPY Or, Gy. v ROR | RNOR | NR * Arise in Inds a — = Received inindia =~ | a a 2 Bre Indi a“ % | x prise ofs India (Connect’on in India) 7703880232 ragesSummary Notes CA Vivek Gaba . HUF Status Depends oncontol and Management — ROR /RNOR depend son AC * . Company Depends on POEM * past Untared Profit Not taxable at all¢ « Remitted Not taxable, at ail! . Exernpted Trcome Not table stall + Conan F-co oo > Always “Resipent" Fo ube sece Topper lusays Srey ee Pogn v = Lim In Deserpam Box 300082- Summary Notes CA Vivek Gaba CHAPIER- VIAN [ony Fered Syulabus —_ exists wlith + Seema When agreement the F.C +See. UW When agreement does not exist CHAPTER -_SALARY. Due basis or ra) basis I I > Govt Enterlainment * Adtual Allowance 05000 s Vg 0F B.S Non. Govt. Fully Taxable Professional Tax / + Received froro employer ~ ADD, + Paid by Employee SIVINIUS Emnployement Tax © LF Gustin Silent = Same add and Sone pines Stardard Deduction Maximum §0,000 © CEA = 10 PMI fc Char 2] e GRATUITY = 2o,00,~O © HEA = 300 PmiPc Chara) © leave encashnenss 3)00,0V0 © NIRS) Resrethments §10010v0 © OR = Ft @ loows Pme les Tribal = 200 Pro © Underpewmds g70P Mm Sed Hitt] brolur = afm a0hm, © Erablaer Con-rbuston in RPPS 12 of Selguy eo myrerna OF BF Cones 9:57 fa 7703880232Summary Notes CA Vivek Gaba CAR = Cwmbloye ; Erabloy “Pp Bet use > CAR uPr 6irc-c= Seo Pm ExP= Employee CAR > [6 ce= Veo Pm Dyver = Quem, CAR: Embleger CAR UP [8G ccm Ibe Pn ExP= Emblayer | BPM USE CAR > 16 Ur coe Beem Pra DWer = 900 Pm Yat 2} Howth be MguliRD 7703880232Ss jummai Notes CA Vivek Gaba * SeeniomMOCe) GAllowance DA/TA/cA/HA/AA/UA “CEA *HEA °T/P Allowance * Outstation + Tribal Avea + Underground, “Hill, Border ete slic. Salary = Basic +D.A(uTOE) | Pow. ae Teter AB on Rew Py 2 pm a Calcuteston 7703880232 Amount Received con Rroount sper 100 Pro/ Pe CMakinwm 2 cKild) 300 Prn/PeGMaximum 2Cchild) 1600 pT tNprmal) 3200 pn (Handicapped) WW, of AR 19000 9m | = 200 pm 800 pm 200 pm ~- 1000 pm - Actual * Rent paid -107. 0 Pre lary . WA i. { 9ph [vol of salary Orner cus city- Summary Notes CA Vivek Gaba «section 10(10) GrxaHulty 7703880232 > GenimeReproge —~ = 100//. Exempt Alen Govt. Employee t % int a Least of +he following mull exer Tadhal (eee ? + 1210/00/60" +15 QDastdvanin x Comp: 26, Salary year of ov York Salary in excess Of 6months = Completed year >) Guatuity Act X Least of the follow! a) exempt e fo! joing w * Actual pt x Last 10 x Coropleted months " yealr of average salary service Page 10Summary Notes _Leave Encashment _ eran Qnrune = Beoove AG yet WOK ANY Satay oF tom oe wg Pent KR Aig Seley of Werk of ‘ _Retrenchment (VRS 7703880232 CA Vivek Gaba > Uncommuted Pension Fully Taxable (Goth Case] > Commuted Pension “Gv = Ix of 1007. GX = = Vo of 1007 > Maximum )Biimit+ = 300000) Maximum Linit 500000 Salary = B+DA(UTOE) (VRS) + Conmm. */: based on T.0 SBL vate charge by T'day of PY — ofs balance apecified z 20,000 Disease | v! Loam upto 20 000 Page 11- Summary Notes CA Vivek Gaba + Provident Fund SS ee ev Int. After Cont. Cont. thereon _|Retivement - SPF Taxable then Exempt Exempt Exempt deduction uls BOC 2 « RPF Same as | Taxable fn | Taxdble te Fully exempt SPF excess of excessiof \fany one 12% of salary “9.87, condi Hon not satis fied | +URPF Tax Nonétax\) Non. tax | Taxable exces No Deduct employee | contributor = _ «Govt. - Licence Fees Eroployee \lalue of UNFORUISHED REA Value of UNFORUSHGD REA + Non. Govt Owned = Upto 10 Lakh v 1.5% of salary ane 25Lakb \O7. of salary 7703880232 Page 12Summary Notes CA Vivek Gaba 0 = >25 Lakh v 15 ¢ of salary * Not Owned Actual @¥) (s/. of. salary | + Furnishing Ttems Ouihed e107. of A cost Not owned = Actual Charges 77 Salary means Basic + DA (UTOE) + Comm. cau) + Bonus +-Taxable portion of all allowance XXX © Teatment tn Indid > Treatment ‘in Spectfied Hospital = Exempt. A Gove! Epolayer| Laat Avia « 7703880232 Pago 13.Summary Notes CA Vivek Gaba 3 Treatment in other than speci fied Hospital L Fully Taxable {fio Unie 5008) 2 Treatment fn ofs India (Medical Stay) upto Linitt perrnitted by ROT exempler + Wavelling depend on Gtx (ie ‘2Op000) Upte T1000 pm Ip chitd G@OMenit) 4 Exempt (4 school owned by employer) sere: > Rok BF U blocks Geen Red) Fone lt can be c/f fer next block 7 TF birth on or after ([lofs any 2 child allowed. 2 F 5000 exempt — In excess Sano tavahle (in kind } 7703880232 Pago 14Summary Notes CA Vivek Gaba > Whole emount taxable tn case of cash 7 Computer [Laptop etc " 50/. of WOV Method 207}. of WDV Method 3 Motor Car “ lo. of S*LMeMethod i 3 Others 7703880232 erSummary Notes CA Vivek Gaba CHAPTER - HOUSE PROPERTY AV a(t (Annual 9 Building ee Owner Value) ay (ainclitdes “Bullding decmed Land ousne? ) *Vacant Land © Business /Proff, @® LO is supplementary @ Composite erent thsepe rable. 2 Recovery of UR/BOR > Amount x 407, = TAXABLE received <5 Guo SoH = GLAV NII and other deemed LOH Lo Debut of Ho) CRuxs Now oPftion FeR ‘Two son! (gor Aggreate deduction of mer eis for Be hese oft = Box] 200K] 7703880232 sagtSummary Notes CA Vivek Gaba GaV- M.Tax ied basis) = NAV - Ded uls 24 aula) 24(b) NAV x-30% b * Loan wef (ular v xB07 cthtevest _5.0.\1t= 89,000 /20000¢ Loan for pur. [const 0/2 P ( ° L. OH Q= NO liroit cc] - Completed within (Prey Past LY Bycer den te od Allowed in Syear 4) Fy wHen bom wens teen Sec-23¢8 PREPERTY HELD AS Sit CBugness -1 SatelPoR) UPTe 2 Year After Qfemy —t Gow C Gave Nit ombud vs 23. | 7703880232 Pago 17,Summary Notes CA Vivek Gaba CHAPTER- CAPITAL GAIN. asiam ‘stcq + Usted Secuvi So * Units of Uz ‘ * Units of equity oviented Funds \Y * Zero Coupen Bond > N >18mMit tte, Unlisted Shares PZ Sri Stca * Immovable Property ¥ "LTC D2 Una = * Other capital assets 36m -*stcH 2560) Titce v * SC -COA -COT- €0T PoualHoP = Date of Purchase +0 Preceding, - - 'cor ~E OF Chmediontas #* SC-ICOA an ‘es «SDV plicable, on dand , building or both L Noh JL . sy Daerty fal Bows 0%, of actual sale price L SDV deemed as Sale consideration 7703880232 Page 18Summary Notes CA Vivek Gaba snes Shares Applicable on = Sale price .45(1A) > Taxable When ins. claim veceived Transfer & LR Same +45(2) 2 When SIT sale year 645(8) 2 When compensation received +45(5A) > When compleHén certificate fssued Page 19 7703880232Summary Notes CA Vivek Gaba Severe 7 Te Prowso to sec. 48 3 3” Proviso to sec. U8 2 Bonds /Debenture 7 Stump sale J Section SU Series Given in last Pages af nbies: \ o leckere on Youtube Clink in Deserpater) © Plmedmen Wn Seen Suef ou —_—— ure Le Pitta ye ae nore team ctw RH one RM Se SMES So later Lwin 7703880232 Page 20- Summary Notes CA Vivek Gaba _CHAPTER = PGBP * Tax vate on transfer of carbon credit =lOZ+U. = Sec- IS BBG . Depreciation from “PUT TO USE” « Rate of dep «= may. Woy, “fpficte on saci ey” SP eR * Add: clep. vate = 207./35/. (Backward Aweas)) (BZA Trvestment Allowance & 1S/ OF Twvestment [new oF eth] + See.50 > Rigtevemmatnintbakignmeh > 21 Gt Gain SrUsT am ar wov Brett Loss HA a} HM —> PICU RONHURS? = aT Ar stcq Swat om ar stcu BTM wov #3} a0 area Unabsorbed dep. = set off & elf = Any Jncome Any Head except casual income 7703880232 z Page 21Summary Notes CA Vivek Gaba > c/f «<2 Life Can be c/f even if RO! late filed Deduction allowed = ‘Total Licence Fees No. oF years Applicable 40 + land, “eo both held as SIT SOV DNA OF Sale Considerahdn SDV deemed as S.C + $6.35 aN | 2351) (1) + BOY Reverve expenditure (After commmenceretid ar before any i, Revenue expenditure cs ye 2 expenditure) 4 Yan Moen Salary [exces boy) 5 36(1)(i) =[WBBY. of sum paid >35((ti9) - OSH of sum paid | Page 22 7703880232> Eau = BBH of sum prid —> s.science/ stot. Resarch OD HGP capital exp. except land (After Comm?) =e Capital exp. except land (3yx before) + No dep. if 35(1)(1v) Claimed *Unabsorbed resarch capital exp. is tn. thesare manner as deprectation . o(5s(2ea) 2 160% of sum paid +O UT pss) = WOO! of expe except tanct or building (In-house resarch_) >BH(28) = Advi Bp Political party brochure not allowed peace. BISOIZS of exp (Agriculture extension) “5 “OOM of exp csKiu development) “ean. =Pretiminary ep: Allowed th SIpiy —55DD 2 Arne garmetion exp. > Allowed in SRF 7703880232 cages- Summary Notes CA Vivek Gaba 9 BSIDDIN = ves expenditure = Allowed in BIB + Total {k Business AOSAPAllowed 2 Experditure not allowed «Land / Good will/ Financial Instruments as. = Allowed itn ORES: Expenditure on prospection 4 (4 Year before also) b i ing if - Bud debts atned > Expenditure on fam SM planning > Leute > Revenue expenditure > Capital expenditure + Sidinsialiments: Indian Bank D[Debts = BEBY in case of Bi in case of foreign Bank > Provision fer ap Pmt WIR ap —PMT >R o Tes > TRS > Pare = Pa. = 100%, Disatlowed = 50% disallowed 2 0/ Allowed2 Summary Notes CA Vivek Gaba One Person + One day + other +har Ale cheque , Ale paye draft Ecs “Transporter 350007 Wb 100% Diséllowed GR > 150,000 at 3 py Business @) Profession ather than s.P a Total Income wr] gSOCOO @R/T.0 >10,00,000 2s00000-) Ue a) u Rewaligg = @S O00 Pry om. out 24 3Py, Spe ovat Professional = 50,00,000 ~ iReralty 2 AniSDFOOO” Business + 100 Lakh] SW (8957 ogy op po EE T™nstiton is online) UYAD Assessee = 200 Lakh Audit sebork= Beth sep of py. 7703880232 Pago 25,Summary Notes CA Vivek Gaba aw > Eligible = Ird-[HUF[Fitm > DR. ~~ TO = Upto 2crn > Rate = BABY of TO =Decrned Treome = Lock = Syear KG). UOHEN@ NUNE NODE - > Eligivole 2 Professionals > OR : upto 50,bakb ~ Rate = GOL TOFSGIR 2 Deemed “Ireome 4 Gigible = . Heavy Goods Uchicle a, = - eOther Gtoods Vehicle = ies @ port] per tonne 7703880232 Page 26Summary Notes CA Vivek Gaba “Seen = Shipping Business = 5K a > Aircraft Business = (Ye KR - SeuemerenomaN - e200 on Hire @ SO" Civil Constuehdo 7703880232 Page 27Summary Notes CA Vivek Gaba OTHER SOURCES CHAPTER - iGapeessectton) — 56(2)(x) Applicable on AINBSSeSse * Monetary form = Aqqveqate > Z 50,000 Y sg perty = AQJ: fmv > Z 50,000 Movable pro (witthout') $58,000 7 Emy - sie 59, Movable property © Diff. °99 (Inadequate Consideratton pan 50 Srommovable property = Single feans >? 0 Pretievalion) SPN. (Without Cot gimmie Hans - SP = 750,000 Trmovable propetyQs Vi (Hnadequate) of ASP @ spv >We 7 e Gift ee cover tn exceptins (like relative, mart ge c) + (Prepay = Land [Builarhg — Paintings ~ Sculptors a Jewellery DAC > Share & Secutites = Drawing > Work of art ~~ 7703880232 page 28Summary Notes CA Vivek Gaba Sa ~ of ort received 7] or - 0 Z 15000 J : XXX (-) 50% deduction of ArT XK, vecewed “TAXABLE xox Caatitnout any deducton ) ¥1h case of minor = Clubbed ¥ Other cases =No Clabbing Other > > 207 BIE PSR also count FF aceveawon a TEN tem, Cece A ce pcone st) eR Sse gg NOR @ WK Club © ber CARS err Club 7703880232 Pago 30Summary Notes CA Vivek Gaba mB “ey 2 Bf = 01 = L 7 > Others @ Respective rates 7 a 7 v v He UH ncllén Co Heid 267 @UP iv Foo. 7? BABack of shove ———"_ Ss ae © Now ine Air Gases Cornbey ust Pak TX on Distnduseal Prodi CWomerer Listed SK @ onus Shard] or Rams Joye yay y Uy, _, 7703880232 Pago 31Summary Notes CA Vivek Gaba CHAPTER - RETURN OF INCOME & AP * Cormpany | Fiero, = All cases _piher Assessee Mindaten, Rox Filing © TH > Ex. Viet] pero Depests Mer hm Jer Che fore vi- -A © EXP zmemudion FS > Dan b rave Sec SY © Exbinond onblea > tlakH fd/o- = 03/4 of Ay (Base) +310 of .x( Corp G) Audit) sol! of ABYOC T. PJ = 3il3l22 © s€arlier Completion of Tire = ails)o @&) » Earlier comp of 7703880232 Page 22Summary Notes CA Vivek Gaba > PaeP CG toss can't cif ( subject Genuine cases) ~ Int. u/s 2344 @ 17 pm or part a 500000 r TL upt S00000 Max. 1000 Bile After aili2 + In defective return defect can be ratified within (6 days + Notice of books afs?142.(1)(i1) = Max. Byear « Notice uls 143(2) for assessment uls 14(3) = 6 months DIL = GY Asset = (6Yr o[s India _, 7703880232 Page 33CA Vivek Gaba Summary Notes 143(5) / 144 = 12 months \u7 = I2 months + Recli ftation Time = 4Yr als [54 Page 34 77038802325 Summary Notes CA Vivek Gaba CHAPTER - ADVANCE TAX + ae = 10000 or more * Hnstaliments = Liltestalliments! 216le = 16% 31slq = us7 ai6liz = 157% 41513 = 100% > Diinstallinent gisls = 100% uLAd/ADA T+R + Age > 60 -@No PaBP 254B “=)Adv. Tax paid during the PY | Value = Tax assessed- Adv. Tax ~Tps Rate = I% pm @® pert Time 7 from T*APR of AY upto DOP , 7703880232 & 07 of A-Tax Page 35Summary Notes CA Vivek Gaba v Isle < 12% of A.tax (7. pm or part = ieee isla < 367% of A-tTax «Vs pr or pert + Brmonths | Isli2 < 187, of A. Tax = U/- pm or part ereniby 1sl3 < 100% of A-Tax = \Z pra = Dhonth or part _ 7703880232 Pago 36Summary Notes CA Vivek Gaba CHAPTER - ER | AGRICULTURE INC come SEM) = Exempt if arise in India Tf Nal > S000 NAT > €x. Limit STEPER NAT + Non. AT =etaR STEP Nat + Ex. Limite Stax (STR step 1 - s@Pal” = Tax + HEE Coss P e * Tea = GOM(ATY] u0% (NAT) Rubber = WEBH (AT) / 357 (NAT) Coffee)= BH (AT) /25/ (NAT) + Without flavour 669 (AT) [407 (NAT) > With flevour 7703880232 Pago 37_Z Summary Notes CA Vivek Gaba CHAPTER - TDS Payment +to'R’ Payrnent +o ‘NRE Salar Other than { | Y Salary All Payment Yes NO, = Payer - Monthly -> Neth month = 7” Mareh . BeApri| * Returns) - Quateriy = Apt! —TJune = 3i/% July - Sept > ae 13 Oct. — Dec >3ili Jan -March + 3tls 2 bSacenitgtentey efeae - wtinin 1S days from DID EIY y° f" Annual /Quater of TDS Return 7703880232 apSummary Notes CA Vivek Gaba TDS not deducted 21D eh pen + AIDA 221 Pen. > 100% — Deducted but not paid . -\% art > Late deduction = I7/- pm @9 p I ah =1-87/. pm @ aa > Late PMT No Penalty: Late filthy = 209 p.day fees oft [and Penalty “Incorrect <2 Mim. - 10,000 Same Max. = 100000 SELIO seig dectavation (1555151) > Ios > Tien other +han Tos > PF > uP ~ Rent Dore 7 7703880232 Pago 39,. Summary Notes CA Vivek Gaba I¢ no PAN Invafid 5 Rate = Given tm Act 4 vm “HIGHER Given in F. Act. 20°/. No Tos if deductee is 3> = Govt. > RBI > M.F Corp. establighed under Central Act ° See - Book" yom geome Fear eons axe TS yews Rees 7703880232 Page 40CA Vivek Gaba Notes Summai pied sau s) 221| luowngvasia puapiaia piym Uo puapirid 2 . Auedusay ha] 0$11°22 oF pavaa}au se) pubpinip Ueus Azo) puapinip fo juovsheg -h “Teachors Sign 00st bt Augdaio> Aq saxpyanas uo | 4sarazu Jo puow eg |g, (s18a,$ aol 2)| , ay dg wo} Hom | ajaenidde tor | toadh. weber] vawezuebio aaha ON i 4uatahed sanpeuaag | z ups aiqeandde sazhoidusg Aq saiazjes Jo yuauhey | T veg dauto| jenpinipur Page 41 7703880232CA Vivek Gaba Notes Summai Page.) te l i foe wel! 4o (iia aiburs) Qodlo¢| ahs -uosaad Aue Aq | hoyreyus) of yuatuheg | b ‘Jos. “04. Qnbt h h uosaad ue prey 240H usoa} Balle woah aaud fo juawhes 8 "hoe fog ‘foe ahbt uosaad hue hq sauoo1 wsoa} Buyuuim uo aziad fo guawheg 1 foe Ht “fot 01 “701 *}01 “01 0900's abt) saagio hq 90005 f2zu19'4S “Uon ) Q00'0h WhbE sean fo tuzuahea 3 | yueq Aq $aajn to guausheg ¢ “Toachers Sign Page 42 7703880232CA Vivek Gaba Notes Summai ‘Assignment fot *foz ‘fot foe ye TD ooos! Medi Gu: eSeb 000: (ia ahd 009/08) vahbi Qhol hol k 110d pouransn afr) Kq Aangd a2ueansui) adit Jo Atunpous Kdedusay sougunsuy Ag syuabe oy aoissibawiad sdaehraly Yo husuahey (sabeyues pool, al ueat 10vu buyumo hh S/N pessng 40u lexlodhure ery quota (sabeues poa8 a} | aeuyy 552) buumo 4 heoua) paquosaid a GoHere ep 4)Wgns| Pegiahn syn parsro> pavodsuen op yuausheg oF marks Teachers Sign Page 43 7703880232CA Vivek Gaba Notes Summai Hoel aunqiu4n] “Gu ping “pus Go yuszajo yustuheg 0000ha Tho! ov Qops) uni 40 sway Jo juauiheg aberanoug 49 Jot ons ® hb aan Toyboiluedea oy yuatuheg | hol sin fo podsoa uM 4usvaheg) sajueduso) in iseenyha aseypandaaoh joz% ( Gutnes jeuonen azpun sodap fo. 4na 4uauuhed| Bop sod SSN) auaayrs Jot es bio x0 wosiad ie hq uo} e}208se! Pd 40 ususpigds: LUN oF 4u20uheg | Remarks (eters) Teachers Sin 46 ag ~, 7703880232CA Vivek Gaba Notes Summai Page No, Date ‘Assignment ‘fot p07 “foe sana? > UeYyp AHO, on) yuopsald 0 4uawhey doo | fhbl | Gare | | ue aanziuind «Baupiiaa ‘pael ao} Tha s/n P2A2A0>} +04 jeppjripur Pesd ao0'09 | grnbi ka aigeked jucy | | ( | puel Jeantinai4be ueuy ayo Vivlodvadory enctuvu) Jo tor | Aalsues Jo dL ydoatoet e gangs uo ape jusuihey j rity 4 spuauudy be Ps | ago'one | rab) | ae Addujyren ued) # | | “Waasrjo yuavuhea) (Neer “Teachers Sign =) Page 45 7703880232CA Vivek Gaba Summary Notes ‘Assignment hoe | KG AG | eed] PNnel | L5H vsyD 24? ayer hot | x i early Prem fo S g pres wrod | ey ett | | | | | badaorbe ob Auadotd paenousag foe ¥.0\ ; “ fa aye+409 fo aafsued| ZA /: 01 009'087 vane do hoyesatd ey Saafu22 ||@) oF Hoe ¥4 he aoo'ee fnov spa jeuoissdoud | \ | fo fuawshey Page 46 Teachers Sin *_7703880232 (GestSummary Notes CA Vivek Gaba CHAPTER = CHARITABLE TRUST GR XXX (-) 157 of GR 2 XXXK 85% of GR XXxX Se Applied in same year except 5 case + Asset applied in trust then Nodepy » Accumulation of. money + Max, Sr + Ann. Donnation = S0fy After deduction) x 57. e. zl °. 7703880232 Page 47,Summary Notes CA Vivek Gaba CHAPTER - AMT /MAT yd > Apply on = corr except F. Comp. ( OrBa Re) ~ Rate st f BP except SEZ Comp. (%) AE Co opr For See iSBAp|NSBAR = aK > Prt to Govt. = N.tax @ MAT = HIGHER MAT Credtt = MAT > N. tax oclf Credit = 15 AY + AMT Asse ssee opt dor Sec sac] gad = A 4 Apply on = Otherecthan’ ompany but Ind. HUF AoP/BOL ATP . ALLL upto 20 Lakh = No Urott other than = AMT from starting above > Rate -185/ 0f ATT > Other points similar as MAT. 7703880232 Page $8Summary Notes CA Vivek Gaba CHAPTER ~ APPEAL 0 fe Order eye! » crT(A) —) [TAT —> last autor Qof °No appeal against revision u/s 264 H.€ Q@olas 7703880232 panesSummary Notes CA Vivek Gaba CHAPTER - DRP Loney For old SyutAasus] °F. Comp ~ All Cases 2 Other - Tf effect due +o TP eae = SOBRYS Limit * Divection = Imonths Time ° Appen' = TTAT 7703880232 Pago 50Summary Notes CA Vivek Gaba CHAPTER ~ S. Comm, ( ONLY fer ald Svucagys] ° Search & seizure = 50 Lakh LTax © Other cases = (0 lakh Tax ° Application reply by = (idays! S.Conom. * CIT reply » B0/A0:days * S.Corom. order Pago 51Summary Notes CA Vivek Gaba CHAPTER - ADVANCE RULING [onty For old Stttados] BUC # NRE NRIR ee 3uD © Re——____» NR Barekesg, @ Months gue « Notfiede— > R = Apr CR) BUEA « PSU's Fees Upto WOONCT > = 2Lakh S100Cm- SooCr = 5 Lakh S300 Cr 7 10 Lakb Psu's + 19000 Some Otner depportact Potts ° SDT > 20Cy = T.P © TP (286 months «More than | ALP - Avg. ALP eo APA > SPY ° Books of Alc = 8yr in TP . a pension in case of armed -forres i's exemptAssignment Page 1). ste : CHAPTER-421 e/ DEDUCTIONS FROM GROSS TOTAL INCOME a Section - 80C to 80U » Background 7 Deductions under section 80C to 8OU are allowed _| : 5 Exceet ; ° L ec a ce a allowed frorn \_capital gains e such_deductons are not allowed from casual tncome ——?/As pex section eee ee el | shares. or units. of ely vented mutual funds. a ided_secuvities trai Ercome vis US GRD. NsBQDA ete.- | ©. “Income 100000 {90000 — 2, at sv if | ] | | LTC ul: Casual Tncome wl in Iw rR 4 Deducton uls 80D __= 20,000 __} Solution + Deduction allowed max. 150000 Since no deduction from LIC6and_casual—_| “Btal ‘Income = 2Lakh 100000 + 100000) | Remarks i) oon ocarneu wit CarnscaGayadn Pe : a || ans 2 | \ | ugysnuuesadns | g / | | saad extn fa | jde>)puels) | | (Paapss E | Jol 21) | | | | LA goo0s) 2| | winuixe | | | i | | | | | | | | | | NH | A APLAIpU zg FgSSIS5V 5 | | | ayer | j | | SaldvAS NOTING 30 AVS VIT ‘Teachers Sin. ocdninea with Carnscaocdnneu with Carnsca Teachers Sin. n | oe : | Ba : oon herp! PMT (Q}).d2>|\08 0 +3 | 393, 08 | | gaisuay || ‘A dex ene PUT | [ep 0g = Ta pl r | a ces 1enphaypuy. i Joyog pane i ded i 1gPL4ase os ai 4 — - | 2 | rJJo t+ | RemarksT coast T= z08%« | | | = goose = Zos> |] | | zr | padde2,pueH oh aga . fa - t 1enba vapor E ey sus siug “ead apa qHead aut 49 aoupans 1 oe of pled 2310N | | | | | | 0090S = 09 ioo0 Se « = aA L ~ E 2 5 s‘iae) | | : . opal | i Teachers Sin cde WILT cantcaPanera | [5 Date Assignment & } 3398 Qn 408 1s goade bb ++ no | ui caP9941. G Assignment wed day 399 08 gy | + . 4 i sauydna| 4darta Pesasel A Iv vo908 HI leppipar ID08 Is) Pabsasse ily ‘»so8| | - i Teacher's Sn ocdnineau with CarnsScaQ90'0S wun XBW | Pato [1.7 ome ‘i por supp ginde gao'al) | anw rey) Giodiago9) 1¢nPyuPal pr A ox} ocdnneu with Carnsca Teachers Sion. [e527 53 a2neq3iam] r | ogapes. 140 syuay panouie jen of pred tic gauge [ss27 51 danpuriuiy)) | ek fr faol | | | 4 ae yenpy| ag pled Ayehod Assignment vob | he a [ep ashe, lone - | ! T | : br sake ™? tel ere >bvlagAssignment Pogo no [1B Date Section BOSTAA* Deduction jn case of Employement of new employees . | Eligible assessee : Any assessee_engaged_in___ — [business and_+to_whom_Sec. U4 AB applies (i, a Turnover > & | Crave. a b) [Amount_of deduction: 30% additional employee _| | ___ listed allowed for 3 eee | ©) {Additional Employee cost : Total employement | pad or paysble_4o additional employees employed | duving the PY. | Ee A: TIn_case_of existing business, aclditonal__| | employee cost shall_be NiL,if 2 __| Je payer_cheque /dvaft Imeet /Rtas | fod ett ear | Exemple Sippel employee ex an_| : i fad ny sp 15 employees j el te ae serpy uppase in above example 20 neta! employee | joined then deduction will be _allonied_on— | —_—__emalument’_paid_to Sema yes. ! Zh ase of i ness.» ettonal employ |___cost shalll be_ emoluments paid/ payable to employees employed curing the RX. | d) [Additional employees. da nat include = Remarks. (Rete) Teachers Sin. Scanneo wiurcanisca > cy of employee. - -Assignment Poowtio 1, Date Employec_ employed for less than 240 days. in. RY. Cin.case of manufacture of apparel_ov. fochtene or leather products less than 150 jays.) — nee Employee. does not participate in RPE. ___ Emaployee_for_ whem the en tive contribution is_ | _j|___.jel_i.. Government under_eaployees Pension_| - Scheme_potified in accordance tslitls toe provision_of the Employees Provident Funds | ‘and_Miscellaneous Provision_Act, 1452, ____ | NoTe:|Tf an employee ts emplayec_during the previous — L nl year : +han_240 day eames ou —\case may be, but fs emp! oyed fora peri ES | Se eee acces immedtz uicceeding Hn have been employed in the suice fr Ai ording! Ny yer would be entited +o | | deducts of 50 iHonal_employee_cost of | _such employees tin the succeeding Year. » |Section BOPA: Deduction in vespect_of certain incom of Producer companies — — ———__________ Under “section 80P. 100% deduction is_avai lable] in _ve: pect of inf oo a en ety val ich_| wovide assistance. pers engaged io _ primary agricultural acilies .A sila benefit Ihas been extended, by insertion of new secon — =| “Teachers Sn. ocdrineg with CallscaProotio 11.10 Assignment Dave _ |previous year, wihose gross total income. includes _lany proftts and gains derived frorn_ eligible - + business a | __Eligible_business means — | a) the_marketing of. agricultural procluce growin — by its members _,0y —_______ __|_b) hase_of agricultural implements, seeds, | IiWwestack or other articles intended for aqricultur forthe purpose of supplying them to its monieh ray +the_processing_of the agricultural ptocluce of Jts_rnembers———— Remarks Teache?s Sign. (esse) — ocanifeu with CarnscaAssignment Poona WAY Section = 80C : Insevt clause (xxv) [Being_an_eonployee of the CG.as.a contyibution. ate | _fo.a*specifaed! account of the pension scheme | a For a pevied not less than. Syears___| b) Which fs in accordance with scheme tl not fied. by Cet +| Amendment -2 | Sec = @0CCD in NPS. Case. oF Conti butian exce | of contibutisn b= 104 of salary . lf eraployee = +0/ Mom bee | but maximum. 150,000 50000 + Employee (4y low M = of salary; | ers A 20/ of Ge Remarks Teachers Sign ocdnnea with Carnsca‘Assignment neste (512. ia ut _maximnure__+ Other 150000. = Ernployee. — First add_then minus contribution farcar er | aT but deduchdn | it or 10%. cbr Beeraft Sex. ares on lean 2 Eligs ec only INDI 2 Hoxitem Deductions = 5000 © Conditions = Loan Sector blo _iulig s+ aif3lee + SDv of howe UP 45 [okey + No ANY omeg Sot. 2 | jon in of _ Purche Electwe Vebitk, _| “Eligible Assessee 2 ONLy TN DwidvAe Hoxivom ded tora © So.ovd Condition 1 oan blo ailzle Remarks: (ose) “Teachers Sion, Scarineu witn CarfSca_ Summary Notes CA Vivek Gaba Assignment Page No. | te -CHAPTER- -SET_OFF_AND CARRY FORWARD OF LOSSES. Steps For Set » STEP-1 Loss should be set off from the same soiurre, Y For example if there is loss from STCL Q tt Should Be set off fore STITCH. > Wy ster: 2.Tf after setting off. loss_from same source still there is loss, then i+ has tobe set Seber from different] Source_under same head STEP-3 ‘After inter- source adjustenent « only inter-head adj. can be made No order ofiinter - head adjustnment i ts ven by the Act, Sonif inter head adjustment ts unused! then losses should be set off in any way which fs ndost bebe ficial do the assessee | ©) Order of set off of Losses tas erasection 72(2), Brought forward business Loss Quits tobe set-off before setting Off unabsorbed reciation. Therefore, 4the_arder_in_which carr ~Vforward and set off willl be affected, is as follows + 1 Current year business Expenses 2_Current year depreciation /current year capital expenditure en sctentific resarch and family planning 3: Brought Forward business loss. (section 72) 4. (Unabsorbed Depriciation (section 32(2) / farcily planting (section 36) = Remarks cS) Teachers Sign. 7703880232 age 63CA Vivek Gaba Notes Summai ) y “$9284 2004 “spre4 as4oy | sa2e1 asaoy fo BE da, | Jo aruguazujeuu | Jo arueuayueus | 22Ueua4urev) HEN ID pus buuing pur Byung | pue burg & dd9d | + i 7 ff yeou 9217 See, a opis jors 721s x pyae 247 9317 qo. « ssol JNIWY AWildw> |S peat S481 % 2 ch (Aadoug asrion a1) | oud e pad PAD peeH wes ‘ ' +400 One ReeH!] = AL¥adoud 1G | Puiese asnow z i aiqe2nddy 4on aiaprikdy yon bgentiggen hakabel [ae x jos ONv] 5 — inanssassy GuvMao4 AYavo 440-13S 40 sovaH : po Pe é SssuT $0 prerno} hares pare FPO Fag fo taerbr EN] ARSC eters) Teachers Sin. 6 7703880232CA Vivek Gaba Notes Summai Assignment cay jualissassy sues 289K * aiqeriddy on aiqeddy 49N ajaeriiddy’ ¥oN, 2uo2u) Auy peoh Auy $507 A240 < aigeanddy 4ON sso7 jense) < Teachers Sign. 32un0S Y3HLO |S Lheles (ss2usnq SAeeAg 4daoke 244024 paifivods -uon) Kae ‘pee Auy |ssouisng 19440 ©) ayse slo paveds layse sin panioads vses|mpadioads 2fEUM4apapul ssouisng Aue ssouigng hue) Ssauisng waoa} Suso2u wos} sudoou wai} $507 c) ssausng ssauisng | ssouisng |g SAP OAH 4 od od ; i Daye) nrads anyenreds anyemnoads < § |i) 7703880232CA Vivek Gaba Notes Summai No. MAME OF FORM & DESCRIPTION & DUE DATE YOM. ____—sxREGTSTRATION 1 esmesm— [ppieanven oe Registration Gist REG-02 | Acknoniledgeimert to the Applicant B/GST REG -O5 | Order Of Ta application for eq: / Within % working days amendment /Cancellaton 4 |GiST REG 06 Registration of Certifies te JWltthin F working days GIST REG -09 Application fer registration of non vesident plithin 5 days prior +o dormmencement bf busines taxable persen ef a 6 (cat rt cC lyii 3 ast REG -10 | Application fpr re tstvatton of ao” supplying F a snforanate and data base access, OT veivieval services from a place out gig tndia toa person in India, other than vegisiered person 7703880232 ST REG - 44 Application or re istration extension period | by casual /non- vésicent taxable person -CA Vivek Gaba Notes » Summai oo 2 GST REG-I5 W&ST REG - 20 ast REG-22 |Gismemnecnen® Y | order of grant of Temporary Registration/ Suc moto registration Application /form for grant of unique (aay eoaer ‘ud Bodies / Embassiés, Others Application for cancellation of registration Show cause hole regi stration v cancellation of Reply +o the show cause motige issued fer ancellation for registration Order for cancellation of regist¥awon roceechhgs a on Order for dro ping the p cancelation registra Pepttcertion fer vevocation of cancellatén of rey istration Page 67 lafter the date of receipt of norce Within 30 days after the date of application for 7703880232CA Vivek Gaba Notes Summai 6 n 20 ab GST REG-22 GST REG-25 lovder fr revocaon of carcetlation of registration Crtificate. of Provisional Registration rors for Shield Vi ort COMPOSITION LEVY Tntimation te pay tax ulsto (Only for person registered under the tax )existng [av ralgrating onthe appointed clay | “Intima ton, 4o Paf fer persons registe ed wader the Act. “Intimaton of detailsofsteck on date of | opting fer combosition lev Intima tion eh (carton for wisbid¥ew! fron} composi Hon fe Notce for denial of option to pay 1a€ ols 1o if the proper officer has reasons to believe thatthe req tered Person was not ble to pay tax uls (0 lalithin 50 days vor tothe commencement pf the Fhancial year laltthin 60 days \ltthin Zdays after switchihg to regular schen 7703880232CA Vivek Gaba Notes Summai eu Gimmeesecanneums) Reply fo the notice 4 show Cause Order for acceptance |v ejection of veply to show | lithin 30 days @ause notice v INPUT TAX CREOIT thin I5 days 24 GST (TC- 04 worker abch receive RETURNS 7 e fal Bervice mC : 50 (GIST petals of oukoard suppliés of Feeds aeibewices [pT of succedtn month 31 GSTR-1A Details of auto drafted supplies 20" of auctestin oa i ie ~ Ais" of suceeding month 52 (BETH? [s4sbodl] Details of Inward supplies © f gpods or seM cgi of Avon) si te re ding mont 3% GSsTR-2A Details of auto drafted suppli¢s yo Genureire) ry Declaratton! for claro of (TCu/s (1) of sec-18 Declardog fay dransfer of ITC in case oF sale, merger, dei Se rama ton lease or paneer of Gy: Ae of sec. 18 of-dax on inputs held ip stak, seroi Finis eliened goals . 7 f Details of. sgpede [esplial hes Bent to job Declaration for intimadi®n of ITC reversal psy eH Within 50 days 7703880232CA Vivek Gaba Notes Summai 34 GSTS 35| GSTR-3A 3¢|GSTR -5B 3B) GSTR- UA 5°) Soon 40|GISTR- SA 11 | aSmRG 42) ASTR -6A 43) SSR po NotiZe to return defaulter uls U6 for not| Filling return RAuengAy lieu OF GISTR-5, when the Hime ' SW HABEGSTR-| ancl GSTR-2"s extended | Return for reg} steed Perser op ng fer | Jcormposttton fevy Puto drafted details for registered person opting fer corn positfanstey Return fer non- residenttavable person Details o| suplies of online in fprenattion and databas€ access or retrieval séruices| bya person located o/s (hdia made +omon toxable persons tn India Return for thput service distributor Details of supplies auto drafted fore Return for Tax Deducted at source - Morhly veturn 20” of suceeding months (MONTH ath o4 Suceeding Yor wth Page 70 Both APL fran eral 9) PY 26"/F* vanichever i's later [Biof! nect month 1o™ of next mont 7703880232CA Vivek Gaba Notes Summai GSTR-TA Tax Deduction at source ceriffcate Statement iad Tes Slaterent of thward supplies by persons having Unique Identification Number lO finextmonth GST PRAGTIONER 47 | GST PCT-4 Pp TeAHOD’ fer Enrolment as GST Practcioner, lu [ast pcT-2 Enrolmerst certificate of GST Practicionet u4q| Gist PCT-S Author baton Vicitidravol of authorisation for GST Prachcioner PAYMENT OF TAX - 50 Etectronic Liability reqister oF Registered SZ GST PMT- 04 person (Return vela habiltes). Electronic Cred?+ Ledger of Registered person Order for re-credit of the amoumtt +o cath or credit ledger on vepection of refund clair Application for intimandn of discrepancy to Electronic credit /cash ledger) Page 71 7703880232CA Vivek Gaba Notes Summai su . GSTAPMT~OS Electroriic Cash Ledger 55| GISTERMITEIO Challan for deposit of &ST 56 | GESReRTEROSY Application for intimarting discrepancy relating +o payer REFUND 57 | GiSTEREDHOS Applicertion for Refund 58 | GisT- RED -02 Acknowledgement lfthin 15 days of rece of appl carhon 59 | Gist- RFD -04 Provisional(Refund Order Wlithin Tdays of sence GST REDO2 - 60 |{GSTERFOIO® Refund Sanctén, ( Refection Order 61 | @ST-RED- lo ication for refund byany s ecialized mercy of Se or an) pateteral Chancial Insttutton and Organization, consulate or Embassy °F foreign Co. ete 62) GST RFO-U) taku fee export of goods and services Page 72 7703880232CA Vivek Gaba Notes Summai 6s GST ASMT- 04 PROVISIONAL ASSESSMENT wae ation for Provisions! Assessment 60 order of provisional Assessment €4 | ast AsMT- OW 65 |GsT AsMT- 05 Furnishing of security 6¢ | GST AsMT- 07 Final assessment order 67 | GST ASMT—15 Assessment}order u/s 62 ce | GismAsnaTaNS Assessment Order u/s 63 C9 | GSAS Assessment onderjuls, 64 70 | GST ASMT- 18 ae or Rejec Hon of spp’ catton Filed uls s 64(2) AUDIT 12 15 GIST ADT-O1 GST AOT-02 GST ADT-O4 Notée fer conducting audit Pudi+ report u/s 65(6) Toformatton © f firidings upon Spectal audit Page 73 7703880232CA Vivek Gaba Notes Summai ADVANCE RULING | Application form OF Advance Rating | Appeal tothe Appellate Authortty for | Advance Ruling Appeal to the Appellate Authority Far | Advatee- Rulting APPEAL qT; 18 14 80 8 82 GST APL -02 GST APL -06 GST APL -O7, Appeal +0) Appellate Authority Acknowledgement for submission oF appeal Appeal Yo the appe Viste Tribunal] Cress- objections be foreiithe appellate Tribunal Application 4o the appellate THibunal u(s(3) °F sechon 2 Appeal to the High Court ufs IT Page 74 7703880232CA Vivek Gaba Notes Summai 83 By) a6 SEARCH | Authorisaton for inspection or starch Order of Seizure Order of Prohibition Buhd for release of Goods setzed Order Pp release of goods / 4 qs of pen able or hazardous re DEMANDSW ANDeRECOVERY a 92, GST DRC- 05 GST BRC- OF Summary Of show cause notte intimation a conclustons of proceedings Order for recovery through..speci fied offer Os 19 Y JF f Sale Certificate Application before the civil court requesting executibn for a clecree Page 75 7703880232CA Vivek Gaba Summary Notes 9° qu 95 100 GST DRC- 22 GSTR-4 Notice for aucton ch immovable / s movable Poperly 19(1)(4) Application to the magistrate for recovery &s fire Provisional attachement oF proy fs 83. F reperty Anpual) Return BlDec of next Financial year (ANNUALLY ) Page 76 -_», 7703880232CA VIVEK GABA GST FORM NUMBER LIST OF GST MOST IMPORTANT FORM NUMBER FOR EXAM PURPOSE (SOURCE: GST OFFICIAL WEBSITE) ‘OPIC — 1: REGISTRATION Pod eed Pe ueue cal rt 1. FORMGSTREG-01 For Taxpayer Applicaton for Registration 2. FORMGSTREG-03 For Tax Official Notice for Seeking Adkitional Information / Clarification / Documents relating to Application for <> 3. FORMGSTREG-04 For Taxpayer Clarifcation/additional infornationvdocument for <> FORM GSTREG-05 For Tax Official Order of Rejection of Application for < FORM GSTREG-06 For Tax Official Registration Certificate FORM GSTREG-07 For Taxpayer Application for Registration as Tax Deductor at source (ws 51) or Tax Collector at Source (u/s 52) FORM GSTREG-08 For Tax Official Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source FORM GSTREG-09 For Taxpayer ‘Application for Registration of Non Resident Taxable Person FORM GSTREG-10 For Taxpayer Application for registration of person supplying Online Information and Database Access or Retrieval Services (OIDAR/NROP) from a place outside India toa person in india, other than a registered person. 10, FORMGSTREG-11 For Taxpayer ‘Application for extension of registration period by casual/non- resident taxable person 11, FORMGSTREG-12 For Tax Official Order of Grant of Temporary Registration’ Suo Moto Registration 12, FORMGSTREG-13 For Taxpayer ‘Application/Form for grant of Unique Identity Number (UIN) to UN Bodies! Embassies/others 13. FORMGSTREG-14 | For Taxpayer Application for Amendment in Registration Particulars (For all types of registered persons) 14. FORMGSTREG-15 For Tax Official Order of Amendment 18. FORMGSTREG-16 For Taxpayer Application for Cancellation of Registration 16 FORMGSTREG-17 For Tax Official ‘Show Cause Notice for Cancellation of Registration 17, FORMGSTREG-18 | For Taxpayer Reply to the Show Cause Notice issued for cancellation forCA VIVEK GABA GST FORM NUMBER registration 18, FORMGSTREG-19 For Tax Official Order for Cancellation of Registration 19, FORMGSTREG-20 For Tax Offical Order for dropping the proceedings for cancellation of registration 20, FORMGSTREG-21. For Taxpayer Application for Revocation of Cancellation of Registration 21. FORMGSTREG-22 For Tax Official (Order for revocation of cancellation of registration 22, FORMGSTREG-23. For Tax Offical ‘Show Cause Notice for rejection of application for revocation of cancellation of registration 23. FORMGSTREG-24 For Taxpayer Reply to the notice for rejection of application for revocation of cancellation of registration 24. FORMGSTREG-26 For Taxpayer Application for Enrolment of Existing Taxpayer 25. FORMGSTREG-29 For Taxpayer Application for Cancellation of Registration of Migrated Taxpayers 26. FORMGSTREG-30 For Tax Official Form for Field Visit Report a REP eecis PP ekcas Pee uke cual FORMGSTR-1 For Taxpayer Details of outward supplies of goods or services 2 FORMGSTR.2A For Taxpayor Details of auto-drafted supplios 3. FORMGSTR-3B For Taxpayer Monthly Retuen 4. FORMGSTR4 For Taxpayer Now annually (Eatlioe Quarterly) Retum for composition taxpayers upto FY 2018-19. 5. FORMGSTR4A Fo Taxpayer Details of auto-drafted supplies for view. FORMGSTR:S For Taxpayer Return for non-resident taxable person 7. FORMGSTRSA For Taxpayer Details of supplies of Online Information and Database Access or Retrieval Services (OIDAR) by a person located outside India made to non-taxable persons in India FORMGSTR6 ——ForlSD Retum for Input Service Distributor FORMGSTR-6A — ForlSD Details of auto-drafted supplies for view. 10. FORMGSTR7 For Taxpayer Return for tax deducted at source (TDS) 11. FORMGSTR7A for Taxpayer Tax deduction at source certificate 12, FORMGSTR-8 For Taxpayer ‘Statement for tax collection at source (TCS)CA VIVEK GABA 2 14, 15. 16. 1". FORM GSTR-9 FORM GSTR-9A FORM GSTR.9C FORM GSTR-10 FORM GSTR-11 GST FORM NUMBER For Taxpayer For Taxpayer For Taxpayer For Taxpayer For UIN holders Annual turn Annual return (For Composition Taxpayer) PART ~ A~Reconcilation Statement Part 8 — Certificate Final Return Statement of inward supplies by persons having Unique Identity Number (VIN) TOPIC — 3: PAYMENT UNDER GST FORM GST PMT-01 FORM GST PMT-01 FORM GST PMT~02 FORM GST PMT~03 FORM PMT: 04 FORM GST PMT 05 FORM GST PMT-06 FORM GST PMT-07 For taxpayer For taxpayer For taxpayer For Tax Official For Taxpayer For taxpayer For taxpayor For taxpayer Electronic Liabilty Regi Return related liabilities) ‘of Registered Person (Part: Electronic Liability Register of Taxable Person (Part-I: return related liabilities) Electronic Credit Ledger of Registered Person Order for re-credit of the amount to cash or credit ledger on rejection of refund claim Application for intimating discrepancy in Electronic Credit ledgeriCash Ledger/Liablity Register Electronic Cash Ledger Callan for deposit of goods and services tax Application for intimating discrepancy relating to payment 1 2. 3. FORM-GST-RFD-01 FORM-GST-RFD02 FORM-GST-RFD-03 FORM-GST-RFO-04 FORM-GST-RFD.05 FORM-GST-RFD-06 FORM-GST-RFD-O7B FORM-GST-RFO.08 TOPIC — 4: REFUND UNDER GST ie re | end For Taxpayer For Tax Official For Tax Official For Tax Official For Tax Official For Tax Official For Tax Official For Tax Official Peer ue cial Application for Refund Acknowledgement of Refund Application Defcieney Memo Provisional Refund Order Payment Order Final Refund Order Refund Withhold Order Show Cause NoticeCA VIVEK GABA GST FORM NUMBER 9. FORM-GST-RFD-09 For Taxpayer Reply to Show Cause Notice 10, FORM-GST-RFD-010 For Taxpayer Application for Refund by any specialized agency of UN or ‘any Multilateral Financial Insttution and Organization, Consulate or Embassy of foreign countries, etc. 11, FORM.GST-RFD-011__ For Taxpayer Fumishing of bond or Letter of Undertaking for export of goods or services 12, FORM-GST-RFD-01A For Taxpayer Application for Refund (Operational up to 26.09.2019) 13, FORM.GST-RFD-01B For Tax Official Refund Order Details (Operational for all RFD-O1A filed before 26th Sept. 2019) TOPIC — 5: ASSESSMENT UNDER GST (ONLY FOR PROF) ETE aad Pe uy FORM GST ASMT-02 For Tax Official Notice for Seeking Additional Information / Clarification / Documents for provisional assessment FORM GST ASMT~ 03. Fortaxpayer Reply to the notice seeking additional information FORM GST ASMT-06 For Tax Official Notice for seeking additional information | clanfication / documents for final assessment FORM GST ASMT-08 Fortaxpayor Application for Withdrawal of Security 9. FORMGSTASMT-08 For Tax Official Order for release of security o rejecting the application 10. FORMGSTASMT- 10 For Tax Official Notice for inimating discrepancies in the return after scrutiny 11, FORMGSTASMT—11 | For taxpayer Reply to the notice issued under section 61 intimating diserepancies in the return 12, FORMGSTASMT-12 For Tax Offical Order of acceptance of reply against the notice issued under section 61 13, FORMGSTASMT-14 For Tax Offical ‘Show Cause Notice for assessment under section 63 16. FORMGSTASMT-17 For taxpayer ‘Application for withdrawal of assessment order issued under section 64 17, FORMGSTASMT-18 For Tax Official ‘Acceptance or Rejection of application filed under section 64CA VIVEK GABA GST FORM NUMBER @ ‘OPIC — 6: INPUT TAX CREDIT Sd PCT Caag Dee Rey iY FORMGSTITC-01 For Taxpayer Declaration fo claim of input tax credit under sub-section (1) of section 18 FORM GSTITC-02 For Taxpayer Declaration for transfer of ITC in case of sale, merger demerger, amalgamation, lease or transfer of a business Lnder sub-section (3) of section 18, 3. FORMGSTITC-03 For Taxpayer Declaration for intimation of ITC reversalipayment of tax on inputs held in stock, Inputs Contained in semi-finished and finished goods held in stock ‘and capital goods under sub-section (4) of section 18 4. FORMGSTITC-04 For Taxpayer Details of goods/capital goods sent to job worker and received back ey PETE sea Cae ole FORM GSTDRC-01 For Tax Offical Summary of Stow Cause Notice 2 FORMGSTDRG 02 For Tax Official Summary of Statement 3. FORMGSTDRC03.—_For Taxpayer Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement 4. FORMGSTDRC-04 For Tax Oficial Acknowledgement of acceptance of payment mado voluntarly 5. FORMGSTDRC-05 For Tax Official Intimation of conclusion of proceedings FORM GSTDRC—06 For Taxpayer Reply to the Show Cause Notice FORMGSTDRC47 For Tax Official Summary of the order FORM GSTDRC-08 For Tax Official Summary of Rectification Withdrawal Order 9. FORMGSTDRG-09 For Tax Oficial Order for recovery trough specified officer under section 79 10. FORMGSTDRC-10 For Tax Official Notice for Auction of Goods under section 79 (1) (b) of the Act 14. FORMGSTDRC=11 For Tax Official Notice to successful bidder 12. FORMGSTDRG=12 For Tax Official Sale Certificate 13. FORMGSTDRC-13 For Tax Official Notice toa third person under section 79(1) (c)CA VIVEK GABA GST FORM NUMBER 14 FORMGSTDRC~14 For Tax Official Certificate of Payment to a Third Person 15. FORMGSTDRC-15 For Tax Official Application before the Civil Court requesting Execution for a Decree 16. FORMGSTDRC-16 For Tax Official Notice for attachment and sale of immovable / movable goods / shares under section 79 17, FORMGSTDRC-17 For Tax Official Notice for Auction of Immovable! Movable Property under section 79(1) (4) 18, FORMGSTDRC-18 For Tax Official Certificate action under clause (¢) of sub-section (1) section 9 19, FORMGSTDRC-19 For Taxpayer Application to the Magistrate for Recovery as Fine 20, FORMGSTDRC-20 For Taxpayer Application for Deferred Paymenl/Payment in Instalments 21. FORMGSTDRC-21 For Tax Official Order for acceptanceirejection of application for deferred payment / payment in instalments 22. FORMGSTDRC-22 For Tax Official Provisional attachment of property under section 83 23. FORMGSTDRC-23 For Tax Official Restoration of provisionally attached property / bank account Under section 63 24 FORMGSTDRC-24 For Tax Official Intimation to Liquidator for recovery of amount 25, FORMGSTDRC-25 For Tax Official Sontinuation of Recovery Proceedings TOPIC - 8: APPEAL UNDER GST (ONLY FOR PROF) [em | er Pere 1. FORMGSTAPL—01 For taxpayer Appeal to Appellate Authority 2. FORMGSTAPL—02 For Tax Official ‘Acknowledgment for submission of appeal 3. FORMGSTAPL—03 For Tax Official Application to the Appellate Authority under sub-section (2) of Section 107 FORM GST APL-04 For Tax Official ‘Summary of the Demand after Issue of Order by the Appellate Authority, Revisional Authority, Tibunal Or Court ie) ee He RC CO el al | en cd 1. FORMGSTARA-01 For taxpayer ‘Application Form for Advance Ruling 2 FORMGSTARA2 —_—_Fortaxpayer/ Appeal to the Appellate Authority for Advance Ruling appellant