IName- Provle S. Sadhay ! |\ROINO- 768 iclass- TYBMS Distinguish beleveen Direct and Indirect “Taxes. ys Direct Tay - 1 Direct Tax is paid direcliy “by an individual or ganization fo an tm posi no erstity b oleae, ‘Be 2: Direc| tox is based on ab ay i> po peeciple pbiery means Hf pe earn ‘more, = rote a tax is also more: LE ee — |wealth oh netion. ae ae ia _&. Direct taxes! “con't b be ev on ont diferent [person or SS ‘ _S. dhe individual or of tion eupon’ whieh the tac is lavied fs nye ES fr Boao a fay fax nt. ; Het 2S considered to > be preg pgressive t bax aime gp since dependi ye a [tox epe 129 oo the eed A At pa ir eS Tod nec tax = PIndirecl tax s's'a\ tar edhich is shifted Rat one : person = another rey cotlected mp one petee but ect, born o another p De Xs0n. Nod treed har is* levied 00 goods’ or Sevvrces . which increases the price 7) ae Or Services. 3, ‘Tax is es p the end consumer, 1 pce vp ob i) ber re Gs mi tax ‘ane jevieds salp apna al) rs irrespictive cA thel'r inco ts Indirect tar are passed on, as pace th taxis pervated by increasing everat] price ok good # Sevui'ces . les conaidered te be to be regressive stax ‘since Al) nether Pieh or poor bave te bear burden.Name - praltk Jadhav ‘ % Roll NO - 758 . Class - TYEMS ~A : _upplied with each otnerio ordinary Coune oh lyats comprising two or more > “whieh Gre cin Bundled apd) [eceds/ seveita, bustress, one of whieh ‘sa princip 1 supply. TE means that item are generaiiy told as a combinaton: ; 5 A supply of goods | Servites coil} be: treate Las Compésite Suppitp iff it fuikiits 1 foulowing erite 1, Supply Of 2 or more goods or Services together AND 2 pee og Qults natural bundle. 1'-e- goods or services are usually prveided frgetrer én normal course % business . a: Tap can be_Aeperated. 1 E also gets warreniP. and maiolenance contrac} example 3 when iene television sé} and: he with TV, this 3 Pelip "ga cormposi te Supply. E (n this example, Supply of tv ts poine’paf Supply > swarnentey asd moi nl enance servite are ancHlarys: j sa, woe MinediSupply.- Ussing tindsy wsipia a l 12 Mived: Supply. under GST) meaui'g combination a i Siggle pecs WO heeng sis a dh two or more goods or Sesvices made together Por i Each oy these items canbe si ; as eratel an seo depen Denys other. . es badd sod 3} 8M ioaG 55a ee nabs ocyund =| wtName - pratik jadbav Roll NOo- 75g [we] 77 a rae Ei pmol D owhmag agi aeaD. eee hse GST.) _mived 8 Supply wilt b have-tac rate of obieb has bx ahest rate 0: tax. ‘ i. fod have to rule oul thal the ‘Supply fs sncer paste A: Supple Can’ be mired | Supple oly # Pris a ‘oot taaBipastte sp d 2 “If item can be Separately. i.2.'supplies 0 ae bundled tm ordinary Course of’ business . ae i seule be ‘ined sipply. ; loxaieptal': ‘Led dis Sup sea Su Py of Diwali package le cone of canned bo sweets , ebocola’ i ‘cakes, fruits and Frail juice when: supplied | fans 108 faye oe pCO. | Here itis Rie assume thal cameltoe fe taxable @ 12 ‘le, Sweets at wero rote, lor ppocclofes 16 tle s'dry fruits 18 ‘hs and frail D Mseerit ee jure @ 28%. bn|icn 122 1° Hyghesd ‘rafe will! be” cba ged ol 281s for al) beph ap ibeatntdn “od odce oan! aod) ota? - mor oy bese goo apd 97°Name - pralik Jadhav 7 Roll No. - 758 BBR, Q. 3. axplain procedure of fea stra Hon: p oa ection 25 of’ CGST Act, specthted Aner of eee ration b various toxable person Os Under : os Jai Cl een a. a penton wohe fs liable to be regschered under section 29 of 24 shal) apply for teaictaven, pee Ne ever such § b state or union fersitoty fn. which be Lis alsoy liabIe within so days from Phe date on ed jeobiieh! he becomes table fo as ba ‘|@St shal) be ar single rasiskra Han ina jStade or union dersitory. In case pexsom having muitiple -business ver! Is 1p. stote oF union tersiong Bi Pee e neotel = seperaianaie retian for each t bas?ness > J C. person | tho PD) liable te be. registered under Section 22 or ay of C&ST Act. mai wget himself applica oe to regisie person. d. where a pexton who has obtained or is js required _ Obtain more than ome regislraton , whether in one _ |veluotariiyy and. comply all provision of GST Act at State or union territory or more than one Shale or sae union terete shal), in respec} 6, each Such oe 5 registra Hon , be treated os distinc} person for purpose _ oh AST Act.Name-pratile fadhav Roll Nlo.- 758 ee ®: Person tbo as obtained or required tp obfain_ registration is state or union terttory 10 respec db an establishment , bos an establishment} in another siate 1] — or Union terrvto , than Such establishmend|s Bhat) be treated a1 establishments of distinc! penton for bbe am % AST Act, : : i = f. eve: ewOH Sbal] have a permanent accouol no. issued Under Income -dax Aci, 196) in order to eligible for gro of registsa tion . 3. where an eligible penon fails t obtain registration, the proper of ficer aoay take Suita ble achen a per Jaw. . ba specialized agency of UNO or a uy Sher organisa On as notified by tommissioner Ska}} be granted unique identity no. for al). purpose Preludiog issued a per p refund df taxes - i. the registration of Loion ideoHty No. shal} be rocedure or Shalt! be deemed fo have raked wilbin period ob 7 tap gName - Ro}) No. pratile Jadhav - 758 ear], _ Particulars Pepe Bue Date From, [@STR-} Detatls of cudward' Supplies ‘Moet 10 of nen) IL of taxable goods | Seaufces | [chentp a | effected (Sec, 37% the | = 7 COST Act), 2017 ) a. oa GSTR-2 Petals J, Toward suppli BaeDEI HsP Aone} Ab taxable Qeeds/ seowwices effected’ chiming Topal - month - ; tax credit Cseq 38d} CEST Adt, 20171 85 | Monthly refure If basis 004 ward a6d! foward supplies ‘aloo with toe ment Fh amount of tax (sec. agc1> of CAST Act, 2017) haa Realization A detatts Fh). |20' of next Monthup 1 OF rhonth. a taxable person (sec. 2902 of cast Return for compourd} ng Quarder lp gt of @onth Succeeding _— quarter.Name - prot fadhay Roll No.- 752 T GSTR-S Return for \lon- Restlen} eBay 20" A, nex} mort Poreign taxable person Or within 7 dows (Csec. 8905) of cast adter last day [Act , 2017 5 |pemod of, registra- aton spear fed OS 27019 eobiab ~ ever is eachier. STR: 6 Reture for Impud service cet 13t? of nerd dnt Distsi butor ‘Csec.a9Cy) | - rmooth- of cast Act, 2017.) GSTR-7 Rejure for autrerities ») montbtey | jo! of oer) & deducting tax ad source a moot. (sec a9¢3 of casz Act, 20175 lest 2-2 Details of Supplies +. | meothiey | 10" of nex] z effected through C | onto ae og 2 - comme ree operator -) aed the aroun} of fax colfected- Behe aA fo nae yoo te bap vo J - 3 Annual return CSee. G4] Annual) 3)" December Pieest Med.2017) 99 | | of’ werd Roane'ad Bless Registered} 99 5 | osjear. euarharhagdil: yon abadaeab gg ike TahoeName- pratile jadbav Roll No. - 753 Cb) Jn this: return, fee fax pay r needs to foro details of ah orperditure and details of Tocome for entire | i |Froancia) year: U @s1R-10 |Preal return Csec. ySof |once, phen within 3 oe | CGSt Ach, 2017 Dooce, | registration of'date of cohen regisicaton fs | fs Ca Neat! led Ca cella Hon or cancelled or surrendered or date df ee | witdin three months surrendered cancellation o of date Sh cancella How lwhichever om or date dh canceiation later. 7 | a | order, whiehever fs | later. Q. S. |explafo the continous supply % ae and senrfces worth examplel - => | Continous supply of goeds 3 A Supply of goods fs Provided; or agreed tobe provided, continously or on recurrent basis , under a | contrac} , whether or 004 oot mean 4 a wire, Paice ue ] pipeline or other conduit and Rriwbieh toe Supplier _. |lfmvefces the ‘recipient of a Tegular or pewodic omic. :And include Supply of such goods’ a the eq Governmen! ™ Subject to Such cond itom , a4 it a may by not ee Eee = Sec 2.2329) a XrNome - pratik jodhav RolINO- 758 —- as there fs continous supply of goods. e _Dote of receipt | POE Ue maces —leemele_: Hi Selene the Ume of supply From Fortoastno oe ie ‘Date'of — Yovofee. usa nt 01] 18/2018 15/11) 2018) 05/12) 2018 04) 12)2012° ar fof] 20/8) 18 Joracigr 0S5/os) 2019 | 10/02) 2018 | |'Stolemen) of! | femova) Date of [Date of | stolemen) of Dole of timeof. |)» Reasons Jnvoice." fremova) accounls recep} supply 1/12] 2018/15 ]11/ 2018) 05/19/2018 oafialao12 e1)io/o01s| TOS:is dale | | foo" lof Invofce. | | iSioce fovoice | jis fssued | bere state - | lene) of accous 2101/2018 |12J0'J 2018 | 05/01/2018 10/02) 2018|oS/o1!201g, TOS fs a : nf lstatemen) of z one 2 fowls! ve Om | atid 4 accoun) Si ace aad GHhtimcy bets: Ai invoice Ts PAA atop issued ayer Bilt vatan body date of stoke a 7 of accoun} and fsalso received after a | toa} date.Name - pratile jad hav Roll No. 75S Continows Supply of Seavice - A Supplip of Sewvices cobich is provided, or agreed tp be provided continously or 90 recucrend basis , under g contract, for a period exceed?ng 3 meek with pe men} obligations and focludes Supply of Such Servicer > A Govt. map sudjec) to such condi Hom a id ee oe by nobRcoton , specify. Z ree ae a4 jevample $ 2 a | Contry of Ievo tee | Oue date dh | Reciept of | rUtsion oO} ment as | 1 fie Ip ion of date _|Peey | popes: a |Sevvice in booles per contact | ey Bo) 11] 2017 07 /12)2017 | 15) 12) 2017 20/12/2017 | i 131) 12) 208 22]01) 2018 | 15/01) 2018 =| 20) 6// 2018 | ; | = — Jarpor) are | 1sioajacie| 15)oa)201@ | 11100) 2078 | Eotrsy of’ Invoice | Due date of | peceipt of Time of | Reosons provision of | date. |poymen! is. | paymen) | Supply | services Epil per con} rac} Bofufaory | 072/207) 1S)12) 2017 | 20/12/2017 | 07] 19)2017|/Since |nvolce fs ‘i Issued prior t due mip : date 4 pi en} fs atiele it recd. after tne date bay bas i of Sovoice “2)/19/2018 22 )6) 12018 15 [01/2018 | 20)01)2018 | 15/01) 2018 |Since. frvo sce issued nghio he ‘ohne a —— ower due date [aie : perpen ke ERE “al. ae Jolso reed. apler dase ya 2018 | 1512/2018 | Nloalaoie |ijoataoig |Since ent is | rece! ved prior fo due date of poument. me