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 Index Extra Supporting Material Demo videos, Digital Books & PDFs 2
Questionnaire
1 Basic Concept of GST 3

2 Charge of GST & Concept of Supply 4

3 Reverse Charge Mechanism & ECO 8

4 Composition Scheme 11

5 Time of Supply 12 Questioner Discussion Questioner Digital MCQ PDF

Smart Book
6 Value of Supply 13
Amendments
7 Payment of Tax 14

8 Input Tax Credit 15

Scan
9 Registration 18 &
Exemption
Learn
10 20

11 Tax Invoice, Debit Note & Credit 24 Amendment Discussion Amendment PDF
12 Return 26
GST Chapter Wise Revision
13 Sec 68 & Rule 138 : E-Way Bill 28

Chapterwise Chart Wall Chart Marathon Chapterwise Chart

Revision Discssion Revision Revision Smart Book
Video

Instagram Channel Telegram Channel

 Basic Concept of GST 3
Framework of GST Taxes on Opium, Indian Hemp and other Narcotic Drugs and Narcotics: BODY OF GST LAW CA Vishal Bhattad

Name These are within the purview of GST. However, State Governments have also retained the power to levy

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Governing Act Levied by Event of Levy The body of law of GST comprises of the following-
CGST Central Goods and Services Central On Intra State supply of Goods and excise duties on such products manufactured in India. Resultantly, Opium, Indian hemp and other narcotic
1. Acts:
Tax Act, 2017 Government Services drugs and narcotics are subject to GST as well as State excise duties.
a. Central Goods and Services Tax (CGST) Act, 2017
SGST

UTGST
State Goods and Services
Tax Act, 2017
Union Territory Goods and
State
Government
Union
On Intra State supply of Goods and
Services
On Intra State supply of Goods and

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Note:- GST Provision shall take effect from the date recommended by GST council on following goods -
1) petroleum crude, 2) high speed diesel 3) Motor spirit 4) Natural Gas 5) Aviation turbine Fuel
b. Integrated Goods and Services Tax (IGST) Act, 2017
c. Union Territory Goods and Services Tax (UTGST) Act,

d
Services Tax Act, 2017 Territories Services 2017
TAX ON TOBACCO AND TOBACCO PRODUCTS
IGST Integrated Goods and Central On Inter State supply of Goods and d. State Goods and Services Tax (SGST) Acts, 2017 [28

a
Services Tax Act, 2017 Government Services In the case of tobacco and tobacco products, the Centre alone would have the power to levy excise duty in
addition to the GST Particulars `
States+3UTs deemed to be States]

c
GST GST Compensation Cess Central On Intra/Inter State supply of notified Particulars `
Value 2,00,000 e. GST(Compensation to States) Act, 2017
Value 1,00,000
CESS Act, 2017 Government Goods and Services Excise
Excise 10,000
CGST @ 14% 28,000 2. Rules

A
1,10,000
CONCEPT & PRINCIPAL OF GST CGST @ 14% 15,400 SGST @ 14% 28,000
2,56,000
a. Central Goods and Services Tax (CGST) Rules, 2017
15,400
SGST @ 14%
b. Integrated Goods and Services Tax (IGST) Rules,2017

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Ü GST is a Broad-based Value added tax 1,40,800
Ü GST is a Destination based tax c. Union Territory Goods and Services Tax (UTGST)

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Ü GST is technically paid by suppliers but it is actually borne by consumers.

a
Ü GST is collected at multiple stage of production and distribution of goods and services in
which taxes paid on inputs are allowed as set off against taxes payable on output.
Ü GST is a tax on the consumption of products from business sources, and not on personal WHOLESALER RETAILER
Rules, 2017 for 5 UTs
d. State Goods and Services Tax (SGST) Rules, 2017
[31]

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or hobby activities. 3. Notifications

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Ü Under GST, input tax credit is provided throughout the value chain for creditable acquisition. RECOMMENDATION OF GST COUNCIL Central Tax (Rate)
Central Tax

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(a)

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The Goods and Services Tax Council shall make recommendations to the Union and the States on— CGST Notifications [CT] Notifications[CT (Rate)]

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(a) Taxes to be subsumed in GST (b) Exemption in GST [Non-tariff] [Tariff]
(b) Integrated Tax Integrated Tax (Rate)

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Constitutional Amendments (c) model Goods and Services Tax Laws, principles of levy, apportionment of Goods and Services Tax

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IGST Notifications[IT] Notifications [IT (Rate)]
levied on supplies in the course of inter-State trade or commerce under article 269A and the
Article 366 (12A) GST means “Any tax on supply of Goods or Services or both except [Non-tariff] [Tariff]
principles that govern the place of supply;

d
taxes on Supply of the Alcoholic Liquor for human Consumption (c) Union Territory Tax Union Territory Tax (Rate)
(d) the threshold limit of turnover for Exemption (e) the rates of GST & other Special Rates UTGST Notifications [UTT] Notifications[UTT (Rate)]
Article 246A Concurrent powers to both, Parliament and State Legislatures is given

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(f) Special Provision w.r.t. the special category state [Non-tariff] [Tariff]
to make laws with respect to GST
(g) any other matter relating to the goods and services tax, as the Council may decide. (d) Compensation Cess Compensation Cess (Rate)

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Article 269A Provides exclusive power to the Parliament to legislate with respect to Compen- Notifications [GST Notifications [GST Comp
inter-State trade or commerce i.e. integrated tax (IGST) (including import) sation CompCess] Cess (Rate)] [Tariff]
SPECIAL CATEGORY OF STATE

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Cess [Non-tariff]
1) Arunachal Pradesh 2) Assam 3) Jammu and Kashmir 4) Manipur 5) Meghalaya 4. Circulars
Benefits of GST

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1) Creation of Unified National market 2) Mitigating Cascading Effect 6) Mizoram 7) Nagaland 8) Sikkim 9) Tripura 10) Himachal Pradesh a. CGST b. IGST c. UTGST

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3) Elimination of multiple taxes and double taxation 4) Make in India Initiative 11) Uttarakhand d. SGST e. GST Cess
5)Increase in Revenue

Taxes to be Subsumed in GST

Central Taxes State Taxes
Taxes not subsumed under GST
1. Property Tax & Stamp Duty

m a Note:-Jammu and Kashmir is now UT with state legislature, but still covered under special category
States.
GST Compensation Cess Act,2017
Compensation to State : As per section 18 of 101st
Amendment Act, Parliament may, by law, on

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Central Excise duty State VAT/Sales Tax 2. Electricity Duty MANNER OF UTILIZATION OF ITC IN GST recommendation of GSTC, provide for compensation to
Additional duties of
excise
Excise duty levied under
Medicinal & Toiletries
preparation Act
Additional duties of
Central Sales Tax
Purchase Tax
Entertainment Tax
(other than those levied
by local bodies)
Luxury Tax
3. Excise Duty on Alcohol
4. Basic Custom Duty

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5. Excise Duty on Petrol Diesel
6. Taxes on Opium, Indian
Hemp and other Narcotic
INWARD SUPPLY
1. IGST

2. CGST
OUTWARD SUPPLY
First
IGST
First
CGST
Any
CGST
Second
IGST
Any
SGST
States for loss of revenue arising on account of
implementation of GST for such period which may extend
to 5 years. The Parliament has framed Goods & Services
Tax (Compensation to State) Act, 2017 for the purpose.
This act may be called the Goods & service Tax
Customs Entry Tax (All forms) Drugs and Narcotics:
(CVD & SAD) 3. SGST First Second (Compensation to State) Act 2017 it extends to the
Taxes on lottery,
Service Tax betting & gambling SGST IGST whole of India & had received its presidential assent as
Surcharges & Cesses Surcharges & Cesses 2)It should be noted that CGST cannot be used against SGST/UGST or vice-versa on 12.04.2017.
 Charge of GST & Concept of Supply 4
Section 9 :- Charging Section

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CA Vishal Bhattad

Levy Collection Person Liable to Pay Tax

Charge Value Rate

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in such manner as may be prescribed Sec 2(107) “Taxable person” - includes
(Detail discussion in subsequent chapter) “Taxable person” means a person who is registered or

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liable to be registered u/s22 or section 24
9(1) - Intra-State Supply of Goods or 5(1) [IGST Act]- Inter-State Supply of As per Sec 15 of CGST Act, 2017 Taxable Person making

a
CGST
Rate
0% 0.125% 1.5% 2.5% 6% 9% 14% Forward Charge Sec 9(1)
services or Both Goods or Services or Both SGST
0% 0.125% 1.5% 2.5% 6% 9% 14%
Intra State- Supply

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Rate
Intra-State Supply - Sec 8 of IGST Act, 2017 Inter State Supply - Sec 7 of IGST Act, 2017 Reverse Charge Sec 9(3)/9(4) Recipient of Supply
Total 0% 0.25% 3% 5% 12% 18% 28%
Supply of goods/services shall be treated as Supply of goods/services shall be treated as
E-Commerce Sec 9(5) E-Commerce Operator

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intra-state supply Where the location of the inter-state supply Where the location of the
suppler and the place of supply are in supplier and the place of supply are in-
(a) same State (a) two different States Sec 2(84) “Person” - includes Deemed Distinct Persons : Sec 25 CGST Act

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(b) same Union territory (b) two different Union territories; or
(a) An Individual (h) any body corporate 25 (4) A person who has obtained or is 25 (5) Where a person who obtained or is

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(c) a State and a Union territory
Goods not Subject to Levy of GST - alcoholic liquor for human consumption incorporated by or under required to obtain more than one registration. required to obtain registration in a State or

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(b) A hindu undivided family the laws of a country Ü whether in one State or Union territory or Union territory in respect of an establishment,
Sec 9(2):- Levy on Petroleum Products from Notified date : - Supply of petroleum crude,
high speed diesel, petrol, natural gas and ATF shall be levied from the notified date on outside
(i) India
A co-operative society Ü more than one State or Union territory has an establishment in another State
shall, or Union territory,

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recommendation of GST Council. (c) A Company registered under any law
relating to co-operative

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Note : Still levy of GST on such products is not notified in respect of each such registration, be then such establishment shall
societies

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Analysis: The type of levy existing or to be continued after GST be treated as establishment of distinct
(d) A Firm treated as distinct persons for the purposes of

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(Supply) (Production) (Sale)
(j) A local authority this Act. persons for the purposes of this Act.

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GST ED VAT CST (e) A limited Liability

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1. Alcoholic Liquor for Human Consumption x ü ü ü Sec 2(94) “Registered person” - includes Sec 2(93) “Recipient”

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Partnership (k) Central Government or a
2. Petroleum crude,High speed Diesel,Motor (f) An association of persons State Government means a person - Situation Recipient
x ü ü ü

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spirit (Petrol), Natural gas, AviationTurbine fuel Where a consideration Person liable to pay that
or a body of individuals, (l) Society as defined Ü who is registered under section 25
3. Tobacco & Tobacco products
ü ü x x whether incorporated or not, under the Societies Ü but does not include a person having a
is payable consideration

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4.Opium, Indian Hemp and other Narcotic Drugs ü ü x x in India or outside India Unique Identity Number
Where no consideration Person to whom the goods
5. All other Products Registration Act, 1860 is payable for the supply are delivered or made available,
x x x

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ü (g) Any corporation established of goods or to whom possession or use
SEC 2 (56) “INDIA" by or under any Central Act, (m) Trust Sec 2 (105) “Supplier” of the goods is given or
made available

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Means State Act or Provincial Act or a means person supplying the said goods or
(n) Every artificial juridical Where no consideration Person including his agent
a) Territory of India as reffered to in article 1 of Constitution (The territory of the Govt. company as defined services or both and
person, not falling within any is payable for the supply to whom the

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Union of India viz., state and the union territories.) in clause (45) of section 2
of the above
shall include an agent acting as such on of a service service is rendered
of the Companies Act, 2013

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b) Its behalf of such supplier
Ü Territorial Water, Ü seabed and Ü sub-soil underlying such waters,

a
Type of Supply In the course of furtherance of Business [Sec 2(17)]
Ü continental shelf, Ü exclusive economic zone or
b Any activity or transaction
Ü any other maritime zone as defined in the Territorial Waters, Continental Shelf, a

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Any trade, Profession Adventure Wager Any Other similar
Exclusive Economic Zone and Other Maritime Zones Act, 1976 In connection with or Incidental or Ancillary to
commerce, vocation activity
Sec 2(78): Sec 2(47):

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c) The air space above its territory and territorial waters Sec 2(108): Taxable Supply manufacture Sub - Clause (a)

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Non-Taxable Supply Exempt Supply Whether or not for pecuniary benefit.
SEC 2(114) “UNION TERRITORY” means a supply of d Supply or acquisition of goods including
means a supply of any goods or c Any activity or transaction in nature of Sub Clause (a) capital goods & service in connection with
means a supply of

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goods or services or services or both
Means goods or services or Ü which attracts nil rate of tax
Whether or Not Commencement or Closure of business
both which is leviable
the territory of - both which is not or
There is a volume, frequency, continuity or regularity of such transaction.
Admission for a consideration of
to tax under this Act leviable to tax under Provision by a
f
(a) the Andaman and Nicobar Islands Ü which may be wholly exempt e
person to any premises
(b) Lakshadweep this Act (i.e. CGST from tax under section 11, or
Chargeable to GST at Act) or under the
Club or Association or Society or Any Such body
h Activity of a race club including by way of
(c) Daman and Diu and Dadra and Nagar haveli under section 6 of the of facilities or benefits for it’s members. totalisator or a licence to book maker or
specified rate as Integrated Goods and integrated Goods and activities or licenced book marker in such
(d) Ladakh
applicable under this Services Tax Act Services Tax Act, and g Services supplied by a person as a holder of an office club and
(e) Chandigarh which has been accepted by him
Any activity or transaction under taken by
act includes non-taxable supply i
(f) and Other territory In course or furtherance of his trade CG/SG/ local authority in which they are
Profession Vocation engaged as public authorities.
 Sec 7 - Supply
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Sec 2 (52) Goods Sec 2(102) Services Both
MEANS Includes following type of 5
contracts
Any kind of movable property Anything other than goods

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1) Works contract
2) Catering and restaurant etc.
EXCLUDES

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INCLUDES Money INCLUDES CA Vishal Bhattad

Securities

d
Actionable Claims, Growing Crop, grass & Separate consideration is charged for
things attached to or forming part of Ü Use of Money or

a
land agreed to be severed before/under a Ü Conversion of money
contract of supply Sec 7(1)=Supply Includes Sec 7(2)(a)=Supply Excludes
Explanation:- the expression “services”

c
includes facilitating or arranging transactions
in securities. Schedule III (Transaction not be treated as supply)

A 1 Services by an employee to the employer in the course of or in relation to his employment.

Schedule I Note:- perquisites provided by the employer to the employee in terms of contractual agreement entered
Supply of goods / Services with consideration Supply of goods / service without consideration [Deemed supply]

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into between the employer and the employee, will not be subjected to GST when the same are provided in
terms of the contract between the employer and employee.

r 1. Permanent transfer or disposal of business assets 1) Compensation for premature termination - Non Taxable as it is in relation to employment.
Sec 7(1) (a) All forms of supply of goods / services/both Sec 7(1) (b) Import of Services where input tax credit has been availed on such assets. 2) Non compete fees received by an employee from employer -Taxable as it is not in the

a 2. Supply of goods or services or both course of or in relation to employment.

Made or Agreed to For consideration In the course or furtherance Import of service Ü between related persons or 3) Casual labour appointed on daily basis for wages - Non Taxable as it is in relation to
Such as
be made of Business (of supplier) [Sec 2(17)] Ü for consideration Ü between distinct person as specified in section 25, employment contract

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Sale Sec 2(31) for consideration Sale of old Car
Ü whether or not in the course or Provided that gift upto `50,000 in value in a 4) Directors Remuneration a) If TDS under IT Act is deducted u/s 192 - Not a Supply
Transfer OLD CAR
furtherance of business financial year by an employer to an employee shall b) If TDS under IT Act is deducted u/s other sec - Supply

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DEALER
a b
Import of Governed by Custom Act / not be treated as supply

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Barter Any payment Services by any court or Tribunal established under any law for the time being in
The monetary 2
valuation as per customs
Exchange made or agreed value of any act Goods Related Person (as per explanation to Sec 15) of CGST Act force.
Sale of car for personal use by an individual- act ACD 3(7), 3 (9)/ Inter

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Disposal to be made whether or forbearance (i) such persons are officers or directors of one
Not a supply in course or furtherance of business State Supply/Importer is 3 a) The functions performed by the Members of Parliament, Members of State

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Licence in money or otherwise another’s business Legislature, Members of Panchayats, Members of Municipalities and Members of
Sale of old Jewellery liable to pay tax
-Inrespect of Supply -Inrespect of other local authorities
Rental (ii) such persons are legally recognized partners in
-Inresponse to of goods/ -Inresponse to Import of Governed by IGST Act/

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Lease business b) The duties performed by any person who holds any post in pursuance of the
-For inducement services -For inducement Service valuation u/s 15 of CGST provisions of the Constitution in that capacity
(iii) such person are employer and employee
excludes Act / Inter state supply/

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1) Any subsidy given by central or state recipient is liable to pay tax (iv) an person directly or indirectly owns, controls The duties performed by any person as a Chairperson or a Member or a Director
or holds 25% or more of the outstanding c) in a body established by the Central Government or a State Government or local

d
govt.
Sale of old jewellery which was used authority
2) Deposit unless applied such deposit voting stock or shares of both of them
Analysis 4 Services of funeral, burial, crematorium or mortuary including transportation of the

a
as consideration for the said supply. personally- Not a supply in course or (v) one of them directly or indirectly controls the
Import of other deceased.
No Particulars Explanation furtherance of business Taxable

c
Services for (vi) both of them are directly or indirectly
1 Made Goods are already delivered or Service is already provided 5 Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building
Business
to the recipient
Import by Exemption
controlled by a third person Analysis Sale of land and Building Not treated as supply as per sch III , No GST

A
2 Agreed This is split up in two parts namely: (i) There is an Import of (vii) together they directly or indirectly control Rental , Leasing licensing of Land & Building Treated as Supply GST Payable
agreement for supply of goods or provision of service Services Individual, (detail discussion Treated as supply para 5(b), Sch II GST payable
to be a third person Sale of Building before completion

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(ii) An advance has been received against the supply of other than Govt., certificate or 1st occupancy whichever earlier
under Exemption
Made goods or provision of service to business Charitable (viii) they are members of the same family 6 Actionable claims, other than lottery, betting and gambling.

Sec 7(1) (aa) :- Activities or Transactions

By Any person Member or

Prasadam supplied by religious places like
temples, mosques etc.-Not a supply in Course
of furtherance of business

a r Trust
Import by
others
Taxable
Family [Section 2(49)] : “Family”means,-
(i) the spouse and children of the person, and
(ii) the parents, grand-parents, brothers
and sisters of the person if they are
Lottery, Betting, Gambling
Other Actionable Claims
Taxable supply liable to GST
Not treated as supply

Sec 7(2)(b)= Notified activities by Government

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wholly or mainly dependent on the said As per N/N 14/2017 - N/N 20/2019 & CBIC Clarification
[other than Individual] Constituents Import of Service (Analysis)
person. Services by way of any activity in 1 ) L i c e n s e f e e s o r Neither treated

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application fees as SOG/SOG

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For With consideration Without consideration 3. Supply of goods relation to a function entrusted to a etc.for alcoholic liquor
(a) by a principal to his agent where the agent Panchayat under article243G or to a license by S.G.

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undertakes to supply such goods on behalf of the Municipality under article 243W of 2 ) L i c e n s e f e e s o r SOS & Laible to
Not in Related/ Other
Cash Deferred Other In the principal; or (agent issuing his own invoice) application fees for GST
distinct cases constitution shall be treated neither as other
payment valuable course or the course (b) by an agent to his principal where the agent a supply of goods nor a supply of service.
consideration furtherance or person
undertakes to receive such goods on behalf of the
furtherance + Non
Explanation:- the person and its members or of business principal (agent issuing his own invoice)
In the course or Taxable
constituents shall be deemed to be two separate of business 4. Import of Service without consideration
furtherance Import of Services by any person
persons and the supply of activities or transactions
of business Ü from a related person outside India or
inter se shall be deemed to take place from one such
person to another
Taxable Ü from any of his other establishments outside
India, in the course or furtherance of business
 Schedule II : Activities or transactions to be treated as supply of goods or services 6
Sec 7(1A):- Where certain activities or transaction constitute a supply in accordance with the provisions of subsection (1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II.

Para 1 : Transfer of goods

Supply
of
1) Transfer of title in goods
2) Transfer of Title in Goods on
Para 2 : Land & Building
Supply of Any lease, tenancy, easement, license
Para 3 : Treatment or process
Supply of Any treatment or process which Supply of
Para 4 : Transfer of business asset

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Permanent transfer of Business Asset:- If
Para 5 : Following activities always
treated as supply of service under GST

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Service is applied to another person’s a Renting of immovable property
tooccupy land Service goods goods as a part of the asset are permanently
goods future date (Ex. Hire Purchase) goods b Construction of complex, building, civil structure including a

d
Hire Purchase Sale Supply of Any lease, letting of building including Process of Job worker transferred or disposed off
complex, building intended for sale to buyer.
Service commercial, industrial complex for business Job worker Polishing Job Charges Supply of Temporary transfer of business assets:- If But in following case it shall not be treated as supply.

a
Lessor Lessee

/ commerce GAC xxx

Service goods as a part of business asset are put to When entire consideration has been received

c
_______________
- after completion certificate /
1 2 3 4 5 Note : Sale of land & building not treated as supply as per any private use or are used for any purpose
- It’s 1st occupation
Charges 10L Charges 10L Charges 10L Charges 10L Charges 10L schedule 3 other than construction intended for sale other than business whichever is earlier

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Interest 1L Interest 1L Interest 1L Interest 1L Interest 1L
[of para 5(b)] Dispatch Note :- Construction - it includes addition, alteration,
Supply Transfer of right in goods or Residential House Rented for Hotel to Owner replacement, remodeling of any existing civil structure

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of undivided share in goods without Residential Use
BIKE SHOP Construction of Service intended for sale

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transfer of title in goods
Service
before completion

a
Bike Rental Service
Supply of Services
Is covered under the ambit of supply
Flat Booking

Supply liable to GST

Under Construction
GOA Bike Rent
building

but given an exemption benefit

service

as renting of

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SITE OFFICE
immovable property

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Flat Value 80,00,000/-
before Completion

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After Completion Taxable value for
1) 1 2 3

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40,00,000 20,00,000 GST = `80 Lacs
Para 6 : Composite supply treated as supply of service Note : If any person ceases to be a taxable person 20,00,000

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2) Taxable Value
Supply of a Works contract Supply of Restaurant, catering or any supply of service where food/ then goods forming part of business asset shall be 1 2

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` 1 79,99,999 = `80 Lacs

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Service drink is supplied for consideration. deemed to be supplied (In the course or furtherance
Service After Completion
Not taxable
Labour + Material = Works Contract (construction) 3) 1
Catering Restaurant of business) unless :-

d
80,00,000 As per Sch - III
Contractor - Bread

(i) Business is transferred as going concern to another person.

- eggs
- milk

S P

c Temporary transfer of IPR

Sec 2(119) : Works contract

Think
GST
deemed to be a taxable person.

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(ii) Business is carried on by personal representative who is d Development, design, programming, customisation etc.
of info. Tech. Software
Customized Software
Sale of Pre-packed Software
Supply of Service

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Building, Installation, Maintenance, of any immovable property Supply of Goods

Construction,
Fabrication,
Fitting Out,
Improvement,
Renovation,
Alteration or
} Think
License to use prepacked Software
e
Supply of Service

Agreeing to the obligation to refrain from an act or to

Completion,
Erection,
Modification,
Repair,

Sec 8 : Composite Supply & Mixed Supply

Commissioning
wherein transfer of property in goods (whether
as goods or in some other form) is involved in the
execution of such contract

a r tVishal Sir CA Vishal Bhattad

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tolerate an act.
Transfer of right to use any goods for any purpose for
cash, deferred payment or other consideration.

The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:

(a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and

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(b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.

Definition - Composite Supply Definition - Mixed Supply

Composite Supply as per Sec 2 (30) : means a supply made by a taxable person to a recipient consisting of Mixed Supply as per Sec 2 (74) : means
} two or more taxable supplies of goods or services or both or any combination thereof } Two or more individual supplies of goods or services or any combination thereof
} which are naturally bundled and } Made in conjunction with each other by a taxable person for a single price
} supplied in conjunction with each other in ordinary course of business one of which is a principal supply } Where such supply does not constitute a composite supply
Illustration.— (Goods + Service) Where goods are packed and transported with insurance, the supply of goods, packing Illustration.— A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices
materials, transport and insurance is a composite supply and supply of goods is a principal supply; when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other.
It shall not be a mixed supply if these items are supplied separately
 Circular No.:- 1/1/2017
Issue:- Whether Inter-state movement of various modes of conveyance, carrying goods/
IMPORTANT CLARIFICATIONS
Circular No.:- 44/2018
Issue:- (1) Whether Tenancy premium for transfer of tenancy rights to an incoming

m y 7

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passenger/ both, or for Repair and maintenance, between distinct persons (Reg Br.1 to tenant, attract GST, when stamp duty and registration charges is levied on the said
Reg Br.2),is leviable to IGST? (Conveyance = Trains, buses, trucks, tankers, trailers, premium?

d
vessels, containers, aircrafts.) (2) Whether supply, in case of transfer of tenancy rights, a part of the consideration
for which, accrues to the outgoing tenant, attracts GST?

a
Decision:- It shall not be treated as SOG/SOS, so no IGST. (Except further supply)(Schedule I, Para 2)
Clarification :- 1-Conveyance carrying goods/ passenger/ Clarification:- 1- Any lease/tenancy/easement/license, to

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both:- Treated neither as SOG or SOS, No IGST. Repairing Workshop
occupy land=SOS (Para-2 Schedule II)
2-Conveyance for repair & maintenance:- Treated neither as SOG 2- Transfer of tenancy rights=Not treated as Sale of

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or SOS, No IGST. Showroom
Land/Building
3- Renting of residential dwelling for use as a residence=

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(On such Repair and maintenance charges:- GST payable)
Exempt

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3-Conveyance moved for further supply:- Treated as SOG/SOS, IGST shall be levied.
4- (Transfer of tenancy rights, against consideration of
Tenancy premium):-
Circular No.:- 21/21/2017

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Issue :- Whether Inter-state movement of Rigs, tools, spare parts, and all goods on wheels
(like cranes) between distinct persons (Reg Br.1 to Reg Br.2),is leviable to IGST?
Ü To an Incoming tenant= Taxable
tenant= Taxable
Ü To a New

Ü To a New tenant(for Residential Property)= Exempt

5- Service provided by Outgoing tenant as surrendering the

S
Decision:- It shall not be treated as SOG/SOS, so no IGST (As per Schedule I, Para 2)
tenancy rights, against consideration in the form of a portion of tenancy premium= Taxable
Clarification:- 1- Same as above case
2- Same as above case
3-Conveyance moved for further supply:- Treated neither as SOG

V ’ 6-Merely because a transaction/ supply involves execution of Docs. (require registration, pay fees, and
stamp duty), wouldn’t preclude them from scope of supply.

y
m
or SOS, no IGST Circular No.:- 11/11/2017
Issue:- Whether such supplies constitutes SOG/SOS:-
Circular No.:- 57/31/2018
Issue:- What is the scope of Principal-Agent-Relationship, under Para 3 of schedule I of CGST
(1) Printing of books, pamphlets, brochers, annual reports, and the like
(2) Supply of Printed envelopes, letter cards, printed box, napkin, wall papers etc,
printed with design, logo, etc

d e
a
Act, in context of Agents?
Decision:- For (1):- SOS For (2):- SOG (Sec 8, composite and mixed supply)
Clarification:- (1) Supply by Principal to Agent, where Agent shall issue, for further supply,
Invoice
Invoice in his name:- Agent shall be covered under Para 3, Schedule I
Invoice in the name of Principal:- Agent shall not be covered under Para 3, Schedule I

A
Clarification
1- Classification of such supplies as SOG/SOS,= on the basis of what constitutes the
Principal Supply.
c
t
(2) Supply by Agent to Principal, where goods being procured by Agent on behalf of Principal, 2- Printing of books, pamphlets, broachers, annual reports, etc= SOS (Supply of printing, on the

r
Invoice :- content supplied by the recipient of supply is the Principal supply.
Invoice in his name:- Agent shall be covered under Para 3, Schedule I

a
3- Supply of Printed envelpos,letter cards, etc,printed with design, logo, etc.= SOG
Invoice in the name of Principal:- Agent shall not be covered under Para 3, Schedule I
(Predominant supply is goods, and supply of printing of the content, supplied by recipient, is

m
Ancillary to the Principal supply of goods.
Circular No.:- 116/35/2019

premises of charitable organisations receiving donation/gifts from individual donors?

Clarification :- 1- Individual Donors= provide financial help, etc in form of donation/gift, to
charitable institutions, etc
2- Recipient institution= place a Name plate, etc in their premises to express the gratitude
3- Aim of Display of name= As an expression of gratitude & public recognition of donor's act V ’ S
Issue:- Whether GST is leviable on the service of display of name/ placing of name plates of donor in the

of philanthropy Not as to give publicity to donor as advertisement/promotion of his

business
4- No obligation on part of recipient to do anything
5-Hence, No GST on such activity
 Reverse Charge Mechanism & ECO 8
Sec 9(3) : Reverse Charge under notified cases Sec 9(4) (CGST) Reverse Charge - when supply of goods or services by unregistered
The Government may, on the recommendations of the Council, person to registered person CA Vishal Bhattad

y
Ü by notification, specify categories of supply of goods or services or both, The central tax in respect of the
Ü the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the supply of specified category of goods or services or both by a a specified class of registered
supplier, who is not registered,
to

m
provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply person
of such goods or services or both.

Sec 2(98) : Reverse Charge

means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or
such goods or services or both.

d e
shall be paid by such person on reverse charge basis as the recipient of such supply of goods or services or both and
all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of

a
services or both under section 9(3) or 9(4), or under section 5(3) or 5(4) of the Integrated Goods and Services Tax Act.

Reverse Charge Mechanism Under sec 9(3) & 9(4)

A Transport and Motor vehicle Sector

c
t
1. GTA
to Liability
by

r
Service Notified person who is liable to pay freight
person(Notified Person) who pays freight is

a
Note : GTA liable in following cases
Services in relation GTA a) Any registered factory. b) Any registered Society c) Any Co-operative Society
1. If notified person located in non-taxable territory.
d) Any person registered under GST
to transportation of 2. If person liable to pay freight is not falling under notified categories.

m
e) Body corporate or; f) firm, (including LLP &AOP)
goods by road 3. If department or establishment of government or local authority government agency opt for registration only

y
g) Any CTP.
for the purpose of Deducting TDS u/s 51

Important Remark:-

Payment of GST with full ITC of GTA

V ’ S GTA Service at glance

m
Payment of GST without ITC to GTA

GST is payable under Forward charge

by GTA
Service provided to registered person in GST

d e
Service provided to unregistered person in GST

If services provided to other

a
If services provided to notified
Exempt:- Service provided to any person located in taxable Territory unregistered person
Reverse charge is applicable & recipient

c
unregistered other than who pays the freight is liable to GST
notified person. Exempt
Reverse charge is applicable above notified

2. Renting of motor vehicle

t A person is liable to pay GST

Service
Renting of any motor vehicle designed to carry passengers
where the cost of fuel is included in the consideration charged .
r
any person other than body corporate

a
by
(does not issue an invoice charging CGST @ 6 % and SGST 6% to the service recipient)
to
Any body
corporate
Liability

Any body corporate located in

taxable territory

m
Important Remark:- Motor Vehicle

S
Renting of Motor vehicle Goods transported service by road [Refer Entry 1] Passenger transport services

Renting of M.V. designed to carry passenger [e.g. car/bus/suto etc.]

cost of fuel included in a consideration

Supplier of service Recipient V
Any body corporate in taxable territory
’ Cost of fuel not considered in a consideration

Forward charge is applicable

Renting of M.V. designed to transport goods [e.g. truck /tractor etc.]
Forward Charge is applicable
Forward Charge

Any person other than body corporate

}

If above both conditions are fulfilled If above both conditions are not fulfilled
RCM is applicable & recipient body corporate is liable to pay tax Forward charge is applicable
 Legal Sector Insurance & Banking Service Sector 9
3. Legal Services 8. Insurance agent
Legal Services provided by an individual / senior /firm of advocates Any business entity located in the taxable Service by an Insurance Agent to a person carrying insurance business Insurer carrying life or general insurance
to business entity directly or indirectly. territory
located in taxable territory business.

y
Explanation.- "legal service" means any service provided in relation to advice, consultancy or assistance in any branch of law, in any
manner and includes representational services before any court, tribunal or authority.". Important Remark
RCM Forward Charge
Important Remark:-

m
Forward Charge 1) Only service supplied by Insurance Agent to Insurance Company Other suppliers like actuary etc. supplies services to Insurance company
RCM Exemptions [No FC / RCM]

1)Only if legal services supplied by advocate
2)Services must be supplied by
Individual Advocate/Senior Advocate
firm of Advocate
3) Service is supplied to business entity
e
All other services supplied by Advocate - 2)Insurance Agent is licences under Insurance Act. Insurance Agent not licensed under Insurance Act
Legal services supplied by
Üadvocate company
ÜCA/CS/CMA or other consultant
Services supplied to
-

a
9.
d
Recovery agent
Services by any recovery agent to a banking company,Financial Such banking company, Financial institution or

c
- Ü B.E. having Agg. T/O below threshold in P.F.Y
Ü Non business entityÜ CG/SG/UT/ Govt. Entity Institution or NBFC in a taxable territory. NBFC

A
4) Recipient (B.E.) is located in taxable If recipient is located in non- taxable
territory territory -

t
10. Members of Overseeing committee
4. Arbitral Tribunal

r
Supply of Service by Members of Overseeing committee to Reserve Bank of India (RBI) Reserve Bank of India (RBI)
Services by Arbitral Tribunal to business entity in a taxable territory Any business entity located in the taxable

a
territory
11. DSAs
by to

m
Government Service Sector Individual Direct Selling Agents (DSAs) other a banking company or a A banking company or a NBFC,

y
Services than a body corporate, partnership or LLP located in the taxable territory.
Government

S
5. NBFC

immovable property/ 2 Service by Department of Post

V ’
Any Services provided by Government or Local authority to business entity other than
3
1 renting of Any business entity located in
Service in relation to Aircraft, Vessel the taxable territory
inside or outside precincts of port or airport. 4 transportation of goods or passengers
Important remark
RCM

2) Recipient is banking or NBFC

e m
Forward Charge
RCM is applicable only if services is supplied by Individual DSA If service is supplied by body corporate,partnership or LLP Firm

d
If recipient is Ü Financial institution or Ü any other person
6. Government
3) Recipient is located in taxable territory If recipient is located in non- taxable territory

a
Renting of immovable property by Govt or local authority to any registered person Any registered person

c
important Remark:- Supply of service by Govt or Local Authority
12. Business Facillator

A
Part - 1 Part - 2 Part - 3 Services supplied by Business Facilitator to A banking company located in the taxable Banking company located in Taxable
Any service [other than services covered Following services supplied by govt. /L.A. Renting of Immovable property territory. Territory

t
in part 2 & part 3] supplied by govt. or a) service by department of post
L.A. to business entity in T.T. Important remark

r
If recipient If recipient is
is R.P un-registered RCM Forward Charge Exemptions
Speed Express Life Agency

a
RCM is applicable & B.E. in a T.T. is liable Post parcel insurance services in GST in GST 1) RCM is applicable only if supplier 1) If supplier is business facilitator to a
to pay tax. b) services in relation to vessel or Aircraft at port or Airport is Business facilitator Ü Business correspondent or Ü other
Note:- If services is supplied to non- c) Goods or passenger transport services RCM is applicable Forward charge banking company with
2) Recipient is banking company only 2) If service is supplied to others like Insurance

m
[Entry 5A]& is applicable & respect to accounts in its
business entity then it is exempt company, FI or NBFC etc.
R.P. is liable Govt/LA is liable
[details discussion in exemption chapter] rural area branch
to pay tax to pay tax 3) Recipient is located in taxable territory 3) Banking company located in non taxable territory

S
Forward charge is applicable Govt. /LA is liable to pay tax

7.
Construction
(FSI etc.)
Sec 9(3)
Construction Service Sector

Transfer of development rights or Floor Space Index (FSI)

for construction of a project
V ’
by any person to promotor
Promotor
13. Agent of Business Correspondent
Services supplied by An agent of Business Correspondent (BC) to A business correspondent, Business correspondent
located in the taxable territory located in Taxable Territory

Construction Long term lease of land (30 years or more) by any person to promotor against consideration in
(lease) the form of upfront amount for construction of a project Promotor
 Important Remark:- Copyright [entry 9]
Un-organised to Organised Service Sector RCM Forward Charge Special remark 10
14. Sponsorship 1) Copyright relating to original literary work 1) If not related to original literary work Shifting of RCM to F.C.
Sponsorship Service by any person to any body corporate or partnership firm located in taxable territory. Such body corporate or Partnership 2) Service is supplied by author 2) service is supplied by other the author has taken registration ,and filed a
Firm located in a Taxable territory. declaration commissioner comply with all the
3) Recipient is publisher 3) Recipient is other provisions for payment of tax he shall not

y
Important remark
RCM Forward Charge 4) Recipient is located in taxable territory 4) If recipient is located in non taxable territory withdraw the said option within a period of 1
year from the date of exercising such option;
1) It is applicable only for sponsorship service 1) Advertising/ Marketing services
2) Supplier - Any person
3) Recipient - RCM is applicable only if recipient is body
-
3) If recipient is any person other than body corporate/ P.F.
19.
e m
Renting of Residential Dwelling

d
corporate / P.F. e. g. Individual /HUF/Trust etc. Renting of Residencial Dwelling
4) Recipient - Body corporate or P.F. must be in taxable territory 4) If Recipient in non taxable territory Services by Any Perosn to a registered perosn Any Registered Person

15. Director of company

Services by director of a company or body corporate to the said company or body corporate Such company or body corporate

c a
16. Security Services

t A Other Service Sector

r
Supply Security services Any person other to a registered person (other than - Registered Person located 20. Lending of security
(as a security by than a body department of Govt. / local authority/ Borrower i.e. a person who borrows the securities

a
to in Taxable Territory Lending of securities by lender to borrower
personnel) corporate Govt. authority/ registered person u/s 10.)
Important remark
RCM

’ S m
1) Service is supplied only by way of supply of security personal
Forward Charge
If security service supplied by other ways e.g. dog sniffer,
CCTV investigation etc.

y
m
2) Supplier is any person other than body corporate If Supplier is body Corporate

V
3) Recipient is registered person under GST If recipient is Ü Unregistered Person or
Ü Registered Person but CG, SG LA and etc. registered only
for TDS Ü Registered person u/s 10

d e
17. Copyright service
Copyright Service Sector

c a
transfer or permitting use or enjoyment of a copyright relating to Original
dramatic, musical works

t A
Music company, producer or the like,
located in the taxable territory

r
by Music composer, Photographer, Artist
to Music company, producer or the like

Important remark
RCM
1)Copyright relating to original dramatic artistic or musical work

m a
Forward Charge
If it is not related to original word
2) Supplier - music composer, photographer or artist
3) recipient should be music company, producer or like
4) Music company or producer in taxable territory

18. Copyright relating to literary

In other case

V ’ S
In case of other recipient
If they are in non taxable territory

Transfer or permitting use or enjoyment of a copyright relating to original literary A Publisher located in the
work by an author to publisher taxable territory
 11
Composition Scheme
Section 2(6):- Aggregate Turnover Section 2(112):- Turnover in State” or “Turnover in Union Territory 2(47) : Exempt Supply Procedure- Composition Scheme CA Vishal Bhattad

means the aggregate value of means the aggregate value of means a supply of any goods or Procedure:-Rule-3 Intimation by URP= Pay tax under Composition levy in part B of
Ü all taxable supplies (excluding the value of inward supplies on which tax is

y
Ü all taxable supplies (excluding the value of inward supplies on which tax is FORM- GST REG-01.(Considered only after grant of reg.)
services or both
payable by a person on reverse charge basis), payable by a person on reverse charge basis) and Intimation by RP= Electronically file an intimation in FORM-CMP-02, prior to
Ü exempt supplies, Ü exempt supplies made within a State or Union territory by a taxable person, Ü which attracts nil rate of tax or commencement of FY, for which option excercised.

m
Ü exports of goods or services or both and Ü exports of goods or services or both and Ü which may be wholly exempt Any intimation i.r.o. any place of business in a State/UT= deemed to be an intimation i.r.o
Ü inter-State supplies of persons having the same PAN, to be computed on Ü inter-State supplies of goods or services or both made from the State or all other place of business registered on same PAN.

e
all India basis from tax
Union territory by the said taxable person Rule-4 Effective date= 1st april of the FY for which such option is excercised.
but excludes central tax, State tax, Union territory tax, integrated tax and cess but excludes central tax, State tax, Union territory tax, integrated tax & cess. includes non-taxable supply Rule-6 * Validity of Composition Scheme = Till person continues to fulfill conditions u/s
For the purposes of computing turnover of a person for determining his eligibility to pay tax under this section for Sec 10(1) & 10(2A),

April of a financial year up to the date when he becomes liable for registration under this Act,

a
aggregate turnover” shall include the value of supplies made by such person from the 1st day of turnover in State or turnover in Union territory” shall not include the value of following supplies, namely:
(i) supplies from the first day of April of a financial year up to the date when such person becomes liable for
d 10(2)/(2A)/ Rule-5.
Ü If person ceases to fulfill above conditions= shall file intimation of opting out scheme in
FORM GST CMP 04 (Within 7days)

c
Ü If person want to opt out voluntarily= shall file intimation in FORM GST CMP 04 before
but shall not include the value of exempt supply of services provided by way of extending deposits, registration under this Act; and
such withdrawal.
loans or advances is so for as the consideration is represented by way of interest or discount. (ii) interest or discount on deposits, loans or advances. Ü After withdrawal he shall issue tax invoice & allowed to avail ITC i.r.o.stock held by him

Analysis - Threshold, composition & Normal Scheme

t A Sec 10(1)- Applicability:

Sec 10 Sec 10(2A)
as on date.
Rule-62 Ü File statement- Quarterly till 18th of month following the quarter.(CMP-08)
Ü File Return (GSTR-4)- Annually till 30th April of the following year.

r
Big Dealer Sec 10(2A) - Applicability : - Rule-80 Ü File Return (GSTR-9A)- Annually
Very Small Dealer Small Dealer Ü Applicable to ‘R.P.’, whose Aggregate T/o in PFY is not exceeding:-
Ü Applicable to “R.P.”, whose

a
Ø 75 lakhs- For special category states (Other than H.P./Assam/J&K) Implication of Interest or Discounting on loan/Adv./Deposits [Applicable for 10(1) & 10(2A)]
Ø 150 lakhs- all other states (including H.P./ Assam / J&K) Aggregate T/o in PFY is not
Proviso 2 to Sec 10(1)- Marginal Service exceeding - ` 50 lakhs Agg. T/O of P.F.Y. [for deciding eligibility of composition levy]

m
Aggregate Aggregate
Ü Provided that a Manufacturer/Catering & Restaurant / Trader- Ø & Person is not eligible to

y
Turnover Turnover Example:- Aggregate T/O of XYZ Ltd. in P.F.Y. is `152 Lakhs which includes interest on
May supply services of value upto 10% of T/o in a State / Utin P.F.Y or

S
10L/20L/40L 1.5 Cr./75L/50L opt scheme u/s 10(1)/(2) Loan/Adv./Deposits ` 3 lakhs. Whether composition levy is available in C.F.Y?

’
Threshold Composition Normal
` 5 Lakhs whichever is higher. (limit is statewise) Ans :- Agg.T/O - 152L - 3L = 149 L Hence, XYZ Ltd. is eligible for composition Levy.
[Pre-dominantly for service

m
Note - while calculating T/o in State/UT above, excludes interest on
Mfg Trader SP Mfg Trader SP Mfg Trader SP
provider] Agg. T/O of C.F.Y. [for deciding withdrawal of composition Levy in C.F.Y.]

V
Assessee loans/adv. etc.

e
Example:- XYZ Ltd. has opted composition levy in C.F.Y. [as T/O of P.F.Y. is less than 150L/75L/50L].
Sec 10(2)- Eligibility Conditions- Sec 10(2A)- Eligibility Conditions - Till September of C.F.Y. Agg. T/O of XYZ Ltd. is `155 Lakhs which includes `10 lakhs for interest on
Tax is payable @ Tax is payable @
No Tax Payable a) person opting for the scheme u/s 10(1) (Manufacturer/ Catering & a) Not engaged in SOG or SOS, which

d
Tax benefits loan /adv./deposits, state whether composition levy of XYZ Ltd. has lapsed in month of September
Composite Rate Normal Rate
Restaurant / Trader) cannot supply any service (Taxable / exempt), are Non-taxable under GST Act. or still it can pay tax under composition Levy?

a
procedure benefit except as allowed in proviso 2 to sec 10(1). (Limit is statewise) b) Not engaged in making any inter- Ans:- Agg. T/O - 155 L - 10 L = `145Lakhs
Hence, XYZ Ltd. can still continue composition levy upto 5 lakhs after September.
Registration Compulsory b) Not engaged in SOG/SOS, which are Non-taxable under GST Act. state outward SOG or SOS

c
Not required Compulsory
c) Not engaged in making any inter-state outward SOG/SOS c) Not engaged in SOG or SOS, T/O in State/UT [for calculation of composition Tax 1%, 5%, 6% under composition levy]
GST Invoice Not required Bill of supply Tax invoice d) Not engaged in SOG/SOS, through an ECO, collecting TCS u/s 52. through an ECO, collecting TCS u/s Example:- Manufacturer PQR Ltd. has opted for composition levy in C.F.Y. Its T/O of state in

A
GST Records Not required Limited Extent As prescribed under this e) Not a manufacturer of Notified Goods*. 52 Maharashtra is 1st quarter (April-June) is includes
Act d)Not a manufacturer of Notified a) Taxable supply of gods `20 Lakhs b) Taxable supply of service `2 Lakhs
f) Neither a CTP not NRTP
Yes

t
ITC Not required NO c) Exempt supply of service Lakh d) Interest on Loan/Adv./Deposit Lakhs
*[Notified Goods= Ice cream & other edible ice / Pan Masala / Aerated water/ Goods*. `1 `0.5
1) GSTR -4, GSTR - 9A GSTR -1, 2 & 3, Monthly Calculate GST payable in 1st Quarter under composition levy

r
GST Return Not required e) Neither a CTP not NRTP
tobacco & tobacco substitutes, Fly ash bricks, Fly ash aggregates, fly ash blocks] Note :- Whatever service provided in 1st quarter is within marginal limit as per proviso 2
Annually Quarterly for notified
Proviso to Sec. 10(2) : Scheme would be applicable for all businesses Proviso to sec. 10(2A)- Same Ans:- GST payable = 1% [20+2+1L] = `23 lakhs Note:- Interest excluded

a
2) Quarterly Statement category
- CMP-08 having registrations under same PAN of the conditions required to opt T/O of State/UT of P.F.Y for calculation of marginal limit of service under proviso 2 to
3) Payment of Tax - for composition scheme. 10(1) i.e. 10% of T/O in state or ` 5 lakhs

m
Quarterly Sec. 10(3):- Eligibility Criteria for composition scheme:- Example:- ABC Ltd. has turnover in state of Maharashtra in P.F.Y. is `80 lakhs. Turnover includes
Ü Option availed by RP u/s 10(1)/(2A) - shall lapse w.e.f. the day on which his Aggregate T/o during a FY exceeds 150 ` 7 lakhs for interest on loan/Adv./deposits. Whether ABC Ltd. is eligible for C.L. in C.F.Y. ? Also,
GST Rate under Composition Scheme

S
lakhs/ 75 Lakhs/ 50 lakhs, as the case may be. what is the amount of marginal limit of service available in C.F.Y?

’
Rule- 7 = Rates:- Ans:- 1) Agg. T/O = 80 Lakhs - 7 lakhs = 73 lakhs T/O in state only 1 branch]
Sec. 10(4):- Other Conditions:- ABC Ltd. is eligible for composition levy in C.F.Y.
Categories of RP CGST SGST Total Basis for Calculation Ü Composition dealer cannot collect tax on outward supplies. Ü Composition dealer will not be eligible to

V
a- Manufacturer 0.5% 0.5% 1% Turnover in State/UT (T.S. + Exempt+ Nil rate)
2) Marginal limit of service = 73L X 10% or ` 5Lakhs = ` 7.3 Lakhs
claim ITC.
b- Catering & Restaurant 2.5% 2.5% 5% Turnover in State/UT For calculation of Marginal limit of service [10% of T/O in state of P.F.Y. or 5 lakhs,
Ü Composition dealer cannot issue tax invoice, but issue Bill of supply.
c- Trader 0.5% 0.5% 1% Turnover of taxable SOG Only Taxable Supply of Which ever is higher ]
& SOS in the State/UT SOG & SOS Sec. 10(5):-If PO believes that a taxable person has paid tax u/s 10(1)/(2A) despite not being eligible, such person shall-
Continuing the above Example of ABC Ltd. where marginal limit of C.F.Y for Supply of service =` 7.3 lakhs
d- R.P. not eligible u/s 10(1) Turnover of SOG & (T.S. + Exempt+ Nil rate) Ü pay tax & penalty as per applicable provisions & In C.F.Y., till September ABC Ltd. made supply of goods of ` 75lakhs and supply of service ` 9 lakhs
&(2), but eligible for 10(2A) 3% 3% 6% SOS in the State/UT Ü sec 73/74 shall be applicable. (includes interest ` 2 lakhs)
Ü Both are Optional Scheme. Whether Composition Levy stands withdrawn in C.F.Y. or it will be continued?
Rule-5 Conditions/ restrictions:-
Ü Special Category States= Arunachal Pradesh, Assam, J&K, Manipur, Meghalaya, Ans :- 1) Agg. T/O till Sep = 75L + (9L - 2L) = 82 Lakhs 2) Use of marginal limit of service = 9 L- 2L =
Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh Uttarakhand. 1) Title on Bill of Supply= "Composition Taxable person, not eligible to collect tax on supplies”
7 Lakhs. Therefore ABC Ltd. can still continued composition Levy
2) Display at business premise= "Composition Taxable Person”
 Time of Supply 12
Section 31- Invoice for supply of goods
Normal Case Invoice by supplier of the Service

As per Sec 31 a registered person supplying taxable goods invoice shall be As per Sec 31 a registered person supplying
Sec 2 - Associated Enterprise
TOS IN CASE OF ASSOCIATED ENTERPRISES

m y
“Associate Enterprise” Shall have the same meaning as assigned to it in Section 92-A of the Income tax Act, 1961
CA Vishal Bhattad

issued Invoice, before or at the time of taxable services invoice shall be issued,

(a) removal of goods for supply to the recipient, where the supply involves before or after the provision of service

d e
TOS : As per 2nd Proviso, in case of supply by associated enterprises,

a
but not beyond 30 days (in case of where the supplier of service is located outside India,
movement of goods; or
the time of supply shall be the
(b) delivery of goods or making available thereof to the recipient, in any banks or financial institution within 45
other case days) from the date of supply of service

A
shall issue the Invoice
c
date of entry in the books of account of the recipient of supply or
the date of payment, whichever is earlier

a r t
Sec 12 : TOS for supply of goods
Sec 12(2)(a) : TOS
Time of Supply u/s 12 & 13
Sec 13 :- TOS for Supply of Service
Sec 13(2) :TOS
Forward
charge or
outward
Ü Date of issue of Invoice
Ü Last Date of issue of Invoice
Whichever is earlier
or

’ S m (a) If Invoice is issued within time

(b) If Invoice is not issued within time

Date of invoice or Date of Receipt, whichever is earlier

Date of Completion or Receipt whichever is earlier

supply

RCM or Inward
Supply
Note : As per N/N 66/2017 TOS is not on date of Receipt

Sec 12(3) : TOS is on

Cases
V m y (c) If TOS cannot be determined as per (a) or (b)

Sec 13(3) : TOS is on

Date when Recipient shows receipt of service in his books

e
(a) Date of Receipt of goods, or (a) Date of Payment, or
(b) Date of Payment, or (b) 61st Day from Supplier's Invoice
(c) 31st Day from Supplier's Invoice
Whichever is earlier

a d Whichever is earlier

c
Note : If (a) (b) or(c)is not possible then date of Entry in Books of Accounts Note : If (a) (b) or (c) is not possible then date of Entry in Books of Accounts
Payment upto `1000
Proviso to Sec 12(2) and 13(2) : TOS is on at the option of Supplier, on the date of issue of next invoice in which such payment is adjusted
in excess of Invoice

Vouchers
Sec 12(4) and 13(4) : TOS is on
(a) If Supply is identifiable - Date of Issue of Vouchers

t A
Residual Cases
(b) In Other Cases - Date of Redemption of Vouchers

a r
Sec 12(5) and 13(5) : TOS cannot be determined in any of the above section, then
(a) In case Periodical returns is to be filed - Date on which such return is filed

Interest/ Late
Fees or Penalty for
delay payment
of consideration
(b) In Other Cases - Date of Payment of Tax

Sec 12(6) and 13(6) : TOS is on

ÜDate on which Supplier receives the addition in value

’ S m
Note:
I) Date of Payment received

ii) Date of Payment (RCM)=

Ü Date of book entry, or
Ü Credited to Bank V
Ü Date of Payment entered in books of accounts, or
Ü Date of debit to bank
} Whichever is earlier
} Whichever is earlier
 Section 15 - Value of Supply 13

Sec 15(1) CA Vishal Bhattad Sec 15(2) Sec 15(3)

Value of = Transation value
Taxable
Supply
Price actually paid
a b
Inclusion to Transaction Value

c d

m y e
Deduction of discount

e
or payable for Supply

d
Conditions: Duties & Taxes All taxes levied under 3rd party payment Incidental expenses: (packing, commission etc) Interest, late fee penalty for delay Subsidy Any Any discount given
1) Not related party Any payment incurred by the recipient Any incidental expenses charged by supplier & payment of consideration Subsidy directly linked to price by person discount after supply
any law for time being in force other

a
any amount charged for anything done by the other than govt.
2) Price is sole consideration than GST Acts if charged separately for which supplier is liable to pay given
supplier at the time of supply or before delivery

c
before
Interest, late fee, penalty Agreed at Not
Analysis : Subsidy or at the
Agreed
the Time

A
Tobacco & Tobacco Products Example : Isha Time Gallery has been Examples of additional recoveries by supplier time of or
appointed as an authorized center of Ü Packing, labeling, designing etc Interest on Interest, Late fee,
Invoice Given by Govt. Given by others Time of before Deduction

t
Ü Royalty, warranty charges, etc. loan, advances Penalty for delay
Basic Price Sony electronics, On sales of worth Supply supply not allowed
ÜInsurance charges or deposits payment of

r
Ex. Duty@30%
` 20,00,000 electronic items. Sony ÜDharmada Not to be Subsidy linked Not linked
consideration added to to the price
Total
to the price Deduction allowed

a
GST@28%
electronics is liable to pay commission Ü Weightment charges. the value
It is SOS of supply Deductible i) linked to the Invoice
@ 10 % on such sale i.e. ` 2,00,000 Ü Loading, weighing, coolie but exempted It is taxable of supply it will not ii) ITC reversed by recipient
ÜFreight shown separately in invoice from value
but such selling commission to be paid Important Notes:- it would be added be added to

}
m
Ü Erection installation charges
by Sony electronics has been paid by Ü Pre Delivery Inspection Charges 1) Value:- Normally interest, late fee, to value of supply the value of

y
Penalty would be considered as supply

S
Isha Time Gallery for the month of inclusive of GST.

V ’ August. In this case such expense shall

be included in transaction value.
2) TOS:- As per 12(6)/13(6) i.e. in
a month when a such amount is
actually received.
3) Rate:- Based of original supply
Staggered discount (Buy more, save more offers):- Generally shown in the
invoice , to be excluded

e m
Periodic/ year end discount/ volume discounts :- Generally not shown on
invoice since given at year end such discount are excluded from value of supply

d
subject to fulfillment of conditions u/s 15(3)(b).
Secondary discounts (not known at TOS):- Such discount shall not be excluded

Important Clarification

c a from value of supply since not known at TOS & 15(3)(b) condition not satisfied.

A
Circular No.:- 102/21/2019 Circular No.:- 115/34/2019
Issue:- (1) Whether GST is applicable on additional/ penal intt. on the overdue loan (Delay payment), i.e. whether it would Issue:- (1) Whether GST is on Airport levies?

t
be exempt from GST or would be treated as consideration for liquidated damages?(Amounting to a separate taxable SOS) (2) Airport levies do not form part of VOS provided by the airlines and consequently no gst should be charged by airlines on airport

r
(2) Whether levy of additional/ penal intt. could be regarded as consideration received for agreeing to the obligation to levies?
refrain from an act, or to tolerate an act or a situation, or to an act (such II)? Clarification:- For (1) & (2):-

Clarification:- For (1) & (2):-

1- VOS= includes Interest/ late fee/ penalty for delay payment of consideration for any supply

m a 1- Passenger service fee (PSF)=Airport licensee(authority) collect it from embarking passengers & utilize it for
infrastructure/facilitation of passengers
2- User Development fee (UDF)= Authority, which manages the airport is eligible to levy and charge UDF from embarking passengers

S
2- Exemption {sl.no. 27(a)}=services by way of extending loans/deposits/advances, in so far as consideration is as interest/ discount, at any airport (collected at the time of issue of tickets)
(other than intt. Involved in credit card services)

act/situation, or to do an act,= Taxable service

Conclusion :- 1) GST on delayed payment charges incase of late payment of installment

’
3- Schedule II {(Entry 5(e )}= consideration for liquidated damages= agreeing to the obligation to refrain from an act, or to tolerate an

V
Ü If seller given installment himself:- Additional Penal interest will form part of VOS u/s 15(2)(d)
3- Consideration= PSF/ UDF charged by airport operators (i.e. airline company) {u/s 2(31)}
4- Airline company = pure agent (if satisfies all conditions of rule 33)= separately indicate actual amount of PSF/UDF and GST on
both, in the invoice issued by airlines to its passengers
5- ITC of GST paid on PSF/UDF = ITC not taken by Airline company
6- Recovered amount= excluded from VOS by airline company to its passengers
Ü If third party (finance company) givens loan (i.e. installment :- Such penal interest is exempt under entry no 27 of 7- GST pay to govt on PSF/UDF= Payable be Airport operator (authority)
exemption notification 8-Collection charges (paid by airport operator-to airlines)=consideration for services provided by airlines to airport operator, GST paid= by
2) Levy of additional/ penal intt= not a consideration received for agreeing to the obligation to refrain from an act, or to tolerate an
Airlines (fwd. charge)/ (ITC=available to airport operator)
act or situation, or to do an act.
 SEC 49 : Payment of Tax 14

Deposit of Amount in E-Cash Ledger Sec 49(1)

Ü internet banking or
E-Cash Ledger
49(3) Utilization of E-Cash Ledger:-
The amount available in the e-cash
E-Credit Ledger
49(2) Amount assessed in E-credit Ledger 49(4) Utilization of E-Credit
The ITC as Self-assessed in the It may be used for only making

m y Discharge
of Tax
Electronic Liability Register
1. All liabilities shall be recorded and maintained in an
Electronic Liability Register
2. Order of Discharge -
CA Vishal Bhattad

e
ia) Unified Payment Interface [UPI] ledger may be used for making payment payment toward Output Tax Liability
ib) Immediate Payment Services (IMPS) return of a registered person shall (a) Self-assessed tax, and other dues related to Returns of
toward Sec 49(7)

d
Ü by using credit or debit cards or be credit to his E-Credit ledger. Previous Tax Period
Ü Tax Ü Interest Ü Penalty Ü & (8)
Ü National Electronic Fund Transfer (NEFT) or (b) Self-assessed tax, and other dues related to the Return
Fees or any other amount payable

a
Ü Real Time Gross Settlement (RTGS) Utilisation of Utilisation of Manner of utilization of ITC of the Current Tax Period
Payment (PMT-06) by above mode only through cash ledger Credit ledger [Sec 49(5) + Sec 49(A) + Sec 49(B)] (c) Any other amount payable under this Act including the

c
authorised bank without any monetary bank
Tax dues INWARD SUPPLY OUTWARD SUPPLY demand for recovery of tax
Rule 87 :- Tax Payment Challan First Any Any
Electronic Liability Register

A
GST ü ü 1. IGST IGST CGST SGST Utilization
1) OTC - cover the counter payment by cash, cheque or DD Other Aspects relating to challan Other Dues Any Any Debit Amount (DR) Credit Amount (CR)
Note:- Detailed
of
Limit :- ` 10,000 per challan per tax period 2. CGST CGST IGST
û

t
CPIN:-1. CPIN Stands for Common portal Interest ü discussion in
Ü Amount payable towards tax, interest, Ü E l e c t r o n i c
Any Any Chapter POT Electronic
No Limit :- Identification Number. Penalty û 3. SGST SGST IGST fees etc. cash ledger

r
ü Liability
a) Government Department, P.O. & other authorised P.O. 2.It is created for every Challan
successfully generated by the taxpayer.
Fees ü û 2)It should be noted that CGST cannot be
Register
Ü Any other Due
û used against SGST/UGST or vice-versa

a
b) To recover o/s dues form any person registered or not Other Amt. ü Ü Amount payable towards output tax Ü Electronic
c) During any investigation or enforcement activity 3. It is a 14-digit unique number to identify Credit ledger
the challan. Electronic Credit Ledger
2) E-Challan validity is for 15 days

m
4.CPIN remains valid for a period of 15 days. Debit Amount (DR) Credit Amount (CR) Certain Ü The amount deducted under section51(TDS), or the amount
3) Payment may be made by unregistered person through liability collected under section 52(TCS), or
CIN:- 1. If stands for Challan Identification Ü Credit amount of this ledger may be Ü Input Tax credit as self-assessed in

S
only to be
temporary identification no. number (CIN) used for payment of output tax viz the return in the form of IGST, Ü the amount payable on reverse charge basis, or

’
discharge

y
4) When amount is successfully credited in government A/C. 2. It is generated by authorised bank/RBI IGST, CGST, SGST, UTGST in the CGST, SGST, UTGST Ü the amount payable under section 10,
through
A CIN - 17 Digit [Challan Identification no] will be when paymet is actually received by such prescribed order. Ü any amount payable towards interest, penalty, fee or any

V
cash
authoriesed banks or RBI & credited in the other amount under the Act
generated the collecting bank which will be indicated in ledger

m
relevant Govt. A/c
the challan. Refund
3. It is indication of successful payment of Reduction The amount of penalty imposed or liable to be imposed shall

5) On receipt of CIN from the collecting bank, the same
amount is creditd into the e-cash ledger
6) If CIN is not generated & it has not reflected in the
common portal, can make a representation in
FORM GST PMT 07
account
4. CIN is communicated by authoriesed bank
to taxpayer as well as to GSTN
5. It is 17 digit number that is 14 digit CPIN
plus 3 digit Bank code.
e
49(6) Refund of excess balance in E-cah ledger or E-credit ledger is in penalty stand reduced partly or fully, as the case may be, if the
available in following manner:- taxable person makes the payment of tax, interest and
A) E-Cash Ledger :- Immediately allowed on filling the application of
Refund
B) E-Credit Ledger:- a) Refund is available in only following Two cases

a d penalty specified in the show cause notice or demand order and

the electronic liability register shall be credited accordingly.

Rule 86B- Restrictions on use of amount available in

7) Date of credit into the govt. (C.G./S.G.) A/c is deemed to BRN:- It is a bank reference number is
be the date of debit to the amount of the taxable person
the transaction number given by the
bank for a payment against a Challan

Utilization of Major and minor Head

A
i) ITC of zero rated supply
ii) Inverted tax rate

c
b) registered person deposits the amount of erroneous refund sanctioned
electronic credit Ledger
The RP shall not use the amount available in E-Cr. ledger to discharge his
liability towards output tax in excess of 99% of such tax liability,

t
to him along with interest & penalty. the amount of erroneous in cases where the value of taxable supply other than exempt supply
and zero-rated supply, in a month exceeds `50 lakhs: (Taxable supplies = total

r
Normally amount available under one major head (SGST/UTGST, Way of transfer:- refund shall be re-credited to the E-Credit ledger by the proper
CGST, IGST or CESS) cannot be utilised for discharging the Ü CGST Head to SGST Head officer by an order made in FORM GST PMT-03A. taxable supplies – (exempt supplies + zero rate supplies)).

a
liability under any other major head. But, as per Sec 49 a Ü SGST Head to CGST Head Rule 86A- Conditions of use of amount available in electronic
Interest on Delayed payment of tax (Sec 50 & Rule 88B)
registered person may transfer any amount of tax, interest, Ü CGST head or SGST Head to IGST credit ledger
Scenario Period for which Amount on which interest Rate
penalty, fee or any other amount available in the e-cash ledger Head

m
The Commissioner having reasons to believe ITC available in the E-Cr. interest is payable liability has to be computed
under the act. Ü Interest & Late fees head to Any tax
Head (CGST, SGST, IGST)
ledger has been fraudulently availed or is ineligible may restrict If tax has been belatedly Interest to be paid for the Tax paid by debiting the electronic
18%

S
To the e-cash ledger for integrated tax, central tax, state paid through credit balance period of delay in filing the cash ledger [i.e. interest shall be
the utilization of ITC till following situations get corrected

’
tax or UT or cess in Form GST PMT- 09. Hence if a taxpayer has Ü Any Tax field to interest & late fees
wrongly paid CGST instead of SGST , he can now rectify the same head
on account of delayed filing said return beyond the due calculated on the liability after
a) tax invoices or debit notes or others of return, before date upto date of filing
adjusting eligible ITC available in
E-Credit Ledger. So, if you have
i) issued by non-existent RP(supplier) or RP not doing business

V
using FORM PMT - 09 by reallocating the amount from the CGST Such transfer shall be deemed commencement of GSTR-3B an excess iTC over the output tax
Head to the SGST Head. to be a refund from e-cash ledger. from registered place; proceedings under Sec 73 liability, though the return is filed
or 74 of the CGST Act with delay, interest will not be
ELECTRONIC CASH LEDGER - PMT 05 (Rule 87) ii) without receipt of goods or services or both; or
[proviso to Sec50(1)] applicable].
Debit Amount (DR) Credit Amount (CR) b) ITC avail in respect tax which has not been paid by supplier In all other cases where Period starting from the date on Amount of tax which remains 18%

Ü Credit amount of this ledger may be used for payment Ü Any deposit made towards tax, interest, penalty, late c) The RP taking ITC is non-existent or not doing business from interest is payable on delay which such tax was due to be unpaid
in POT covered by Sec 50(1) paid till the date such tax is paid
of tax, interest, fees etc. fee etc. via internet banking, RTGS, fund transfer etc. registered place Where interest is payable on Period starting from the date of Amount of input tax credit
Ü Remaining credit balance amount after payment of Ü TDS/TCS claimed d) not in possession of a tax invoice or debit note or etc. the amounts of ITC wrongly utilisation of such wrongly availed wrongly availed and utilised 18%
above tax etc. will be refunded to taxable person. Such restriction shall cease to have effect after the expiry availed and utilised covered ITC till the date of reversal of
such credit or POT in respect
by Sec50(3)
of a period of one year from the date of imposing such restriction.”. of such amount
 Input Tax Credit 15
Sec 2(59) Input : Means any goods Sec 2(60) Input Service : Means Sec 2(19) Capital Goods : Means goods, the Sec 2(62) “Input Tax”:- 1) CGST/SGST/UTGST/IGST charged on Sec 2(82) “Output Tax”:“Output tax” in relation to a
CA Vishal Bhattad

used/ intended to be used by supplier, any service used/ intended to be used value of which is capitalised in the book of any supply of goods or services or both made to him (Inward

in the course / furtherance of
business.(other than Capital Goods)
by supplier, in the course /
furtherance of business.
account of the person claiming the input tax
credit and which are used or intended to be used
y
taxable person, means the tax chargeable under this Act on
Supply)
Ü taxable supply Ü of goods or services or both
2) the IGST charged on import of goods3) the tax payable under

m
in the course or furtherance of business the RCM Ü made by him or by his agent
but does not include the tax paid under the composition levy but excludes tax payable by him on reverse charge basis.

Sec 16 : Eligibility & Conditions for ITC

d e
1) Eligibility criteria-
Ü Person= Registered,

c a
A
Ü Supply= Used/Intended to be used in course / furtherence of his business

2) Conditions for availment of ITC:- (Overriding sec 16)

a)

a r
He is in possession of a Tax Invoice/ debit note

t
aa) the details of the invoice or debit note has been furnished by the supplier in GSTR -1 and such details have
been updated in GSTR - 2B of recipient.
Rule 36- Documents Requirement :-
1) ITC availed on the basis of following docs.-

y
Invoice by supplier/ Invoice by recipient (RCM)/ Debit note/ Bill of entry/ Revised Invoice/ Docs. by ISD.

m
b) He has received the Goods/Services/Both 2) Mandatary Requirement in Invoice - Details of tax, descriptions of goods or service, value of supply, GSTIN & place of supply.
(For Bill to Ship to- it shall be deemed to be received

’ S
Ü Goods- When goods are delivered by supplier
Ü Services- When services are provided

e m
(ba) The details of input tax credit in respect of the said supply communicated to such registered person
3) No ITC- if tax has been paid & demand is confirmed because of fraud etc.

(4) No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be

d) He has furnished return u/s 39 V

under section 38 has not been restricted

a d
c) Tax charged on such supply= has been actually paid to Govt. by the supplier
furnished under section 37(1) unless,-
(a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM
GSTR-1 or using the IFF; and

c
Proviso 1 :- ITC if Goods are received in Lot :- Where the goods against an invoice are received in lots or
instalments, the registered person shall be entitled to take credit upon receipt of the last lot or instalment

A
Proviso 2:- Payment for the invoice to be made within 180 days (Proviso to Sec 16)
(b) the details of input tax credit in respect of such invoices or debit notes have been communicated to the registered person
in FORM GSTR-2B.

t
1. Default : Failure by Recipient to pay to the supplier the within 180 days from Invoice date.
2. Consequence : Amount equal to the ITC availed by the recipient + Interest @ 18% P.A. shall be added to the
output tax liability.

a r
3. Details to be furnished : Details of defaulted supply, value not paid, ITC availed to be mentioned in FORM
GSTR-2 for the month immediately after the expiry of 180 days from Invoice date.
4. Regain of Credit : Regain when payment is made (below time limit not applicable for regaining of ITC

’ S m
5. Non Applicability : This provision not applicable
a) Tax payable under RCM b) Deemed supplies without consideration [Sch.I]
c) Value of supplies on account as per sec 15(2)(b)

3) When depreciation is claimed on tax component-

4) Time limit of availing ITC-

V
Where the registered person has claimed depreciation on the tax component of the cost of capital goods and plant and machinery under the provisions of the Income-tax Act, 1961,
the input tax credit on the said tax component shall not be allowed.

A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both
Clarification in respect of Sec 16(4) for Debit Note - Circular no. 160/16/2021

Clarification:- The benefit of the above can be taken by those taxpayers who have charged GST inadequately or not charged GST at
Ü after the 30th day of November following the end of financial year to which such invoice or debit note pertains or all in the past. Now the recipients can take the credit of such GST charged by suppliers even at a later date.
Ü furnishing of the relevant annual return,
whichever is earlier.
 Sec - 17(5) Blocked Credit 16
(a) Motor vehicles (b) Goods /services used in business not eligible for ITC Construction Sector
(mostly for employee, director, Guest etc.)
Motor vehicle is used for Motor vehicle is used for (c) Works Contract

y
(d) Goods/Services or both
transportation of person ** transportation of Goods
(I) (ii)Membership of a (iii)Travels benefits
(services + Goods)
of any immovable
ITC allowed without club, health & fitness center extended to
}
Ü Building Ü Construction Ü fabrication

m
approved & seating approved & seating Ü Food & beverages Ü completion Ü Repairs etc property
any restriction employee on vocation
** Ü Outdoor catering

} }
capacity (including capacity including

e
No ITC such leave or home
driver more than 13 Ü Beauty Treatment Used in
driver 13 or less) travel concession Immovable Property
Ü Healthy Services Construction Of

*
Normally
ITC allowed without

Exceptions
any restriction
Ü Cosmetic plastic surgery
Ü Life insurance heath insurance
Ü Leasing, renting, hiring, MV / vessel/ aircraft

a
No ITC

dexplanation includes
Ü reconstruction Ü renovation
Ü addition Ü Alteration or repairs Means
except - plant & Machinery

excluded

c
in clause (a)/(aa) for non eligibility of ITC
No ITC ** It used for making
Cost of which is capitalisation
Apparatus equipment a) Land & Building or any other civil
structure

A
taxable supply & machinery
Normally Exceptions b) Telecommunication tower
(Employee/Director) No ITC filed to be earth (Proviso) c) Pipeline laid outside the factory
a) further supply of such motor vehicle

t
a) making outward supply of same category of goods/ Note:- If works contract
b) Transportation of Passenger by foundation or that are used for premises exception:- pipeline
services or both or

r
c) Training & driving of such motor vehicles No ITC expenses for construction is structural support making outward laid inside the factory
b) Element of composite or Mixed supply treated as revenue expenses include (Such support) supply premises

a
ITC available

}
ITC available then ITC available
ITC available ITC available

}
m
Proviso This are excluded from P&M hence if work contract services or goods taken

y
(aa) Vessel & Aircraft
Provided that the input tax credit in respect of such goods or services or both shall for such immovable property then ITC is not available

S
be available, where it is obligatory for an employer to provide the same to its

’
Vessel/Aircraft is used Vessel /aircraft is used for
** Exceptions

m
for transportation of person transportation of goods employees under any law for the time being in force.
Ü except where it is an input service for further supply of works contract service (Who provides output works contract

V e
ITC allowed without service has purchase any sub-contract’s services then he is eligible for ITC credit on such work contract)
*Normally Exceptions any restriction Think Ü Making outward supply of the same category
No ITC
a)
**
It used for making taxable supply
further supply of such Vessel / aircraft
Think
GST

a d ITC available
Other Points

c
b) Transportation of Passenger Non eligibility of ITC Explanation Remark
c) Imparting Training & navigation such vessel e) Goods or services or both on

A Vishal Sir
d) Imparting training or flying such aircraft CA Vishal Bhattad which tax has been paid under composition tax invoice
sec 10

t
ITC available Free Sample and gift treatment under GST recipient Tax

Clause (ab) If notified services are used for such Motor Vehicle/
Vessels/Aircraft
following Notified service used for such motor vehicles/vessels/aircraft

a r Not a supply as no consideration is included but

ITC taken on such goods ITC not taken

f) Goods or services or both
received by NRTP
g) Goods or services or both used
No ITC

No ITC
ITC available on imported
goods by NRTP

m
a) General insurance for personal consumption
b) Servicing It shall be treated as supply don’t take it Goods
h)

S
c) Repairs & Maintenance Value - Rule 31 u/s17(5)(h) Lost, destroyed, stolen, written off Distributed by way of

’
ITC - available

}
d) Leasing/Renting/hiring (covered in clause (b)) Ü Transit Loss Ü Store Loss Written off may be Gift Free Sample

V
Ü Processed Loss (Sec 17(5)(h)) fully or partly

}
If MV /Vessel/Aircraft If MV /Vessel/Aircraft
Buy one, Get One offer
used in the business is manufacturer’s final product If ITC taken If ITC Not taken If ITC taken If ITC Not taken
Supplier Supply
Invoice Reverse the ITC or add in Don't take it Supply -Sche I-Para I don’t take it
If notified services used in clause (a) GST = 500 Shirt 1
ITC is available for Shirt 1 5000 output tax liability
or (aa) for purpose Marked as Value - Rule 30 u/s17(5)(h)
GST = 500 Shirt 2 Shirt 2 Free

*
**
ITC Not available
ITC available
above notified services

Single price for both shirts, hence

no need to reverse ITC
5000
I)

} Sec 17(5)(h)
Tax paid accordance with the
provisions of sec 74, 129, 130
ITC - available
Sec 74-Misstatement or suppression of fact
Sec 129-detention, seizure goods in transit removed leg of provision
Sec 130-Confiscation of goods
 Sec 18 : Availment or Reversal of Credit 17

Sec 18(1) Availment of Credit

m y Sec 18 (3) Transfer of ITC

(a) (b)
(c) (d)

d e In case of
Person applied or
registration within
30 days & becoming
Person obtaining
voluntary
Registration
Registered person switching from

c a
Registered person is exempt
composition levy to normal tax payment supplies becoming a taxable supply
- Sale, Amalgamation,
Lease, Transfer of business
In case of
Demerger

liable for registration

Person entitled for ITC on

t A Person entitled for ITC on

- Input as such held in stock
- Inputs contained in semi finished goods
The Registered person shall Registered person apportion his ITC in
transfer his unutilized ITC in ratio of Value of asset transfered to
- Input as such held in stock
- Inputs contained in semi-finished goods
- Inputs contained in finished goods held in stcok

a r No benefit
on Capital
goods
- Inputs contained in finished goods held instock
- Capital goods
[ITC = Input tax - 5% per qtr. or part these of from the date of invoice.]
Ecr ledgeror transferee demerged unit
“Value of assets” means the value of the entire assets of the business, whether or not
input tax credit has been availed thereon
If person liable for registration

m
Voluntary Registration

S
On the date immediately preceding the on the date immediately

’
date from which he becomes liable to preceding the date of
Composition to normal : on the date immediately
preceding the date from which person become liable to
pay tax under normal scheme
Exempt to taxable : on the date
immediately preceding the date from
which such supply become taxable. Conditions

y
1) There is a specific provision for transfer of liabilities

V
pay tax registration Imp provisions of rule 40 :
2) Conditions of Rule 41

m
a) Declaration in form GST ITC of within 30 days (empower the commissioner to extend the
(a) declaration of details in the form GST ITC 02 for transfer of credit .
time period for submission of such declaration)

e
Important Comment : (b) Certification of transfer of liabilities from CA/CMA
If person failed to apply for reg. within 30 days then he is not eligible to b) If the aggregate claim amt is more than ` 2,00,000 it should be duly certified by practicing
(c) Acceptance of transferred credit by transferee on common portal

d
take such ITC. CA or CMA
(d) inputs & capital goods so transferred are duly accounted by transferee in his

As per Sec 18(2) person is not entitled to take ITC if supply of input or capital goods is after expiry of 1 year from the date of issue of tax invoice.

c a books of A/c

t A Reversal of Credit

a r
Sec 18(4) Reversal of credit in Special Cases
Sec 18 (6) : Reversal of credit on supply of Capital Goods/ Plant &
Machinery on which ITC has been taken
Registered person switching from normal scheme of
payment of tax to composition Scheme

’ S m
Taxable supply becomes
exempt Supply
Cancellation of
Registration 1) If capital goods or plant & machinery on which ITC has been taken are
supplied [Removed as such by way of sale transfer barter etc.] then

1) Amt to be reversed is equivalent to ITC on
- Input as such held in stock
- Inputs contained in semi finished goods
- Inputs contained in finished goods held in stock
- Capital goods [reversal on prorata basis pertaining to
remaining useful life in a month (taking useful life as 5 yrs.
V
After reversal balance if any in Ecr. ledger shall lapse
Illustration: Capital goods have been in use for 4 years, 6
month and 15 days.
The useful remaining life in months= 5 months
ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful
life= C multiplied by 5/60
Rule 44 : Procedure & conditions
1) Reversal of inputs shall be determined with corresponding
invoices. If invoice is not available then reversal is based on
prevailing market price of inputs.
2) Reversal of ITC shall be calculated separately for CGST,
SGST & IGST.
3) Reversal amt. will be added in output tax liability & details
to be furnished in GST ITC 03
registered person shall pay higher of the following
a) Payment = ITC - 5% per at or part thereof OR
b) GST on transaction value
2) In case of refectories bricks, modules & die, jugs & fixtures supplied as
a scrap then person may pay tax on transaction value instead of above
2 options.
 Sec 22 Persons liable for registration
REGISTRATION
Sec 23: Persons not liable Sec 24:- Compulsory Registration
18
for Registration

y
CA Vishal Bhattad

Every supplier liable to be registered in the State or Union territory, from where he makes (i) Persons making any inter-State taxable supply (vii) Persons who make taxable supply of goods or
1. Engaged in exclusive supply of Exceptions : Following category of person not required to services or both on behalf of other taxable persons whether
a taxable supply , if his aggregate turnover in a financial year exceeds `20 lakh

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Ü not liable to tax or as an agent or otherwise (agent issuing own invoice)
register for Inter- State taxable supply eventhough
Analysis:- Read with proviso Ü wholly exempt from tax.

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aggregate T/O less than ` 20/10 lakhs (viii) InputService Distributor, whether or not separately
If exclusively 2. An Agriculturist, to the extent
If enggaged in SOS registered under this Act
Indian State of supply of produce out of

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enggaged in SOG or SOG + SOS (a) Persons making inter-State supplies of taxable services
cultivation of land. (b) Person making inter-State taxable supplies of (ix) every electronic commerce operator, who is required to
ÜManipur ÜMizoram ÜNagaland ÜTripura

a
10 lakhs 10 lakhs 3. Person who are only engaged in collect tax at source u/s 52
handicraft goods
ÜPondicherry ÜUttarakhand ÜMeghalaya making supplies on which is tax

c
ÜArunachal Pradesh ÜTelangana ÜSikkim 20 lakhs 20 lakhs liable to be paid on reverse (c) Jobworker engaged in making inter-state supply of (x) persons who supply goods or services or both, other than
charge basis by the recipient services supplies specified under Sec 9(5) through such electronic

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All the other States incl. following Sp. category 20 lakhs commerce operator who is required to collect tax at source
40 lakhs u/s9(3) (ii) Casual taxable persons making taxable supply
state - Assam, J& K, Himachal Pradesh u/s 52.

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Exceptions : CTP making taxable supplies of handicraft goods & Exception:- Exemption from registration Person making
1) Proviso - In following cases 40 Lakh limit is not applicable (Only 10 /20 L limit is available) Sec 2(7) of “agriculturist” means

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a) required to take compulsory registration b) Person who taken voluntary registration. handmade shawls, stoles etc. (eligible for 10L/20L/40L threshold) supply of services is exempted from obtaining registration
c) Supply of i) Ice-cream or edible ice ii) Pan Masala iii) All Tobacco & Tobacco product
an individual or a HUF who till threshold
undertakes cultivation of land - (iii) Persons who are required to pay tax under reverse charge

a
iv) Fly ash bricks; v) Fly ash aggregates; vi) Fly ash blocks
2) Person deemed exclusive supplier of goods even if he has received Interest or Discount (exempt SOS) (a) by own labour, or (iv) Person who are required to pay tax under Sec 9(5) -ECO (xi) every person supplying OIDAR services from a place
on loan advances, deposit
(b) by the labour of family, or (v) Non-resident taxable persons making taxable supply outside India to a person in India, other than a registered

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Ü Supply made by agent on the behalf of principals to be added in aggregate turnover of agent
Ü Supply made by job worker on the behalf of principals not to be added in aggregate turnover of JW (c) by servants on wages under person; and
(vi) Persons who are required to deduct tax under section 51,

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Ü When business carried on by a Taxable person transferred, whether on account of succession or otherwise own or family supervision (xii) Any other person notified by C.G.
whether or not separately registered under this Act

’
then Transferee/Successors shall take new registration.

Particulars
V
Timeline for applicationfor Registration [Sec.25 (1)]
Where When
Sec 25 Procedure for registration
Sec 25 - Authentication (Aadhar) Process under GST

m yConcept of CTP and NRTP

Object To control fake invoices, dummy address registration & multiple registration at same place. CTP= a person who occasionally NRTP= any person who

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Person who is liable to be registered In every such ST/UT in which he is so liable within 30 days from undertakes transactions occasionally undertakes
under section 22 or section 24 Üinvolving supply of SOG or SOS transactions
the date on which he Person Applying for fresh Registration

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Sec 25 (6A)
Units in SEZ or SEZ Developer shall apply for a separate registration for unit becomes liable to Ü in the course or furtherance of Üinvolving supply of SOG or SOS
in SEZ & outside the SEZ in a same ST or UT. RP shall undergo business, Ü whether as principal or agent

a
registration authentication of Addhar Sec 25 (6B): Individual Sec 25 (6C) : Every person other
Person making supply in in the coastal State or UT where the nearest Ü whether as principal, agent or or in any other capacity,
point of the appropriate baseline is located. no. for following purposes:- 1) Authentication: Individual shall than individual

c
Territory Water in any other capacity, Ü but who has no f ixed place
A casual taxable person or a in every such State/UT in which he is so at least 5 days prior 1) application for revocation undergo 1) Authentication: Such person shall undergoÜ in a ST/UT where he has no of business or residence in
of cancellation of Ü Authentication or Authentication or Furnish proof of

non-resident taxable person
A
liable to the commencement fixed POB India .
registration Ü Furnish proof of possession of possession of Aadhar no. of
of business Registration provisions
2) For filing of refund Aadhar no. with Registration ØKarta (HUF) ØM.D. (Company)

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1. Person shall have a PAN in order to be eligible for grant of registration ÜCompulsory registration u/s 24 ÜCompulsory registration u/s 24
PAN application application in order to eligible ØWhole time director (Company)
2. Exceptions : (a) A Person required to deduct TDS (b) A NRTP R e g i s t r a t i o n b e f o r eÜ R e g i s t r a t i o n b e f o r e

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for grant of registration Ø Member of managing committee (AOP)
Ü
3) refund for export commencement of business commencement of business and
Registration Normally single registration in a state shall be allowed but Separate registration if goods
Ø Board of trustees (Trust)

a
Ø Authorised representative and with advance POT with advance POT
in State multiple place of business within a State/UT may be granted Ü Registration REG-01 Ü Registration REG-09
Ø Authorised Signatory
Voluntary A person who is not liable to be registered under section 22 or section 24 may get Ø Notified person by C.G. Ü PAN required Ü Valid passport required

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Registration himself registered voluntarily. All the provision of this act is applicable. Threshold Exemption
The consequences for failure to undergo authentication or Aadhar No. is not Not available Not available

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DDP Already discussed in sec 25(4) and 25(5)
assigned : Registration shall be granted only after physical verification of the Composition Scheme
Bank
Details

Issue of
Rule 10A :- After grant of RC, RP except (TDS deductor, TCS collector & Suomoto
registration) shall furnish Bank a/c details& PAN within 45 days / due date of

number of the proprietor)

1. certificate of registration in FORM GST REG-06 and GSTIN of 15 digit .
Registration 2. Display of RC and GSTIN on the name board at the entry and in a prominent
Certificate location at his Principal POB and additional POB.
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return u/s 39, whichever is earlier. (PAN of the proprietor shall also be linked with the Aadhaar AA not
place of business in presence of said person

(a) not a citizen of India or (b) a Department or establishment of the CG or SG or

applicable (c) a Local Authority
to
Physical
(d) a Statutory Body or
Not available
Return provisions
GSTR-1, GSTR-3B
ITC provisions
(e) a Public Sector Undertaking or (f) a person applying for registration under section 25(9)(UIN) ITC of all I/CG/IS is available
PO may get physical verification of POB done before /after grant of registration & Important Comment
Not available

GSTR-5

ITC only on imported goods is available

verification upload verification report with other documents including photos in GST registration 1) CTP or NRTP will apply for Registration at least 5 days prior
[Rule 10] 3. Effective date of registration : of business 30 within 15 Eds to commencement of business
Application files from Liability date Registration Effective from premises verification before grant of RC:- Due to failure of AA. 2) Advance deposit of tax at the time of Submitting the
registration application.
within 30 days Date on which the person becomes liable to registration
verification after grant:- Due to any other reason 3) Registration is valid for 90 days (further extension for 90 days)
Not within 30 days date of grant of registration
4) Annual Return is not required for CTP & NRTP
 Procedure of Registration Procedure under Rule 8(4A) & Rule 9: - Registration & Adhar Authentication (AA) Persons liable to obtain UIN
19 Notified Persons :
(Rule 8, 9 & 10 read with Sec 25) Application + AA Opted [PART A + PART B] Applicant not opted for AA Ü Any specialized agency of

AA Successfully done within 15 days

Rule 8(4A)
AA failed within 15 W.D.
y
Date of Application = Date of Submission

m
of App (PART A + PART B)
the UN Organization or
Ü any Multilateral Financial
institution and organization
as notified under the UN

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Rule 8(4A)
Date of Application Date of application = 15th day from the Ü consulate or embassy of
8
3 = Date of Authentication of A.No date of submission of Application

d
2
Verification by GSTN
Form GST REG-06
Deficiency No Deficiency foreign countries and
œ
Verification by GSTN
1st proviso 2nd proviso

3 3
Submiss
ion Rule 9(1) Rule 9(1) Ü any other person notified by

a
PAN- verification in portal
Mob.No. - OTP verification
Application Required
reference documents
Certificate of Registration
Yes 1) Physical 2) Verification of such the Commissioner
E-mail ID- Verification number
No deficiency in Application examination document as deemed

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1 No deficiency in Application Deficiency in Application Defense Canteen(CSD), as a person who
Form GST Reg-01 Part-A
Rule 9(1) Rule 9(2) of POB OR fit by P.O. shall be entitled to claim 50% refund
1st proviso Deficiency in Application

3 grant of Registration (RC) E-Notice (REG-03) within

2nd proviso
Example
It is for Refund of taxes on the

A
Rule 9(1) Rule 9(1)
7A 9 within 7 W.D. 7 W.D. from the date of proviso to Ü Passport
notified supplies of goods or
6 Form GST REG-04 Rule 9(2)
PAN Mob.No. E-mail ID
If details submission of Application 1) Physical 2) Verification of such Ü ID
If details
 Rule 9(5)

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are complete Yes are complete
Deemed Reg. : examination document as deemed E-Notice (REG-03) within 30 days services received by them, as
& Satisfactory Provide additional details & Satisfactory from the date of submission of App Grant of R.C. within 30 days from the date may be prescribed.
fit by P.O.

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OR
or clarifications If Reg not given within Clarification by Applicants of POB
5 7 WD from the date of (REG-04) within 7 W.D Example Rule 9(2) of submission of application
Imp Points for Grant of UIN

a
4
from the date of receipt Ü Passport Ü ID Clarification by applicant (REG-04)
Form GST REG-02 submission of Deemed Reg. : Rule 9(5)
No No within 7 W.D. from the date of a. Application shall be submitted
¤
Application
the application of such notice If Reg not given within 30 Days from the
Grant of R.C. within 30 days
reference
Applicant notice by persons requiring UIN
number is
date of submission of the application
from the date of submission

m
generated Acknowledgement
7
Rule 9(3) of application b. within 3 working days from the
Form GST REG-03
Deemed Reg. : Rule 9(5) date of application, officer shall

S
10
P.O. not satisfied P.O. satisfied with P.O not satisfied
3 P.O. is satisfied with clarification or having

’
Form GST REG-05
with clarification clarification or no If Reg not given within 30Days
with clarification assign UIN or reject the

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Notice seeking additional from the date of submission of no objection
details or clarifications objection application.
the application Rule 9(5)

V
Within 7 working day from the date of form of GST REG 03
Rejection of Reject Application Reject application c. Registration is deemed to have
registration application
Grant Reg. within 7 W.D of grant of R.C. within 7 W.D. of clarification

m
clarification been granted after expiry of 3
Deemed Reg. : If Reg not given within days.

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Rule 9(5) Deemed Reg. :
If Reg not given within 7 WD
7 WD from the date of clarification d. It shall be applicable to the

d
from the date of clarification territory of India
Sec 26 - Deemed Registration Sec 29:- Cancellation of Registration Procedure for Cancellation
Grant of registration/UIN under any SGST Act/ Suo Moto
UTGST Act is deemed to be registration/UIN Cancellation
granted under CGST Act/ IGST Act
[Section 29(1)
Ü Business discontinued
Ü Transferred fully for any reason including death of the proprietor
Ü Amalgamated with other legal entity
Ü Change in the
constitution of the business
the taxable person is no longer
liable to be registered u/s 22
or 24 or intends to optout of

c a Where the RP applies for cancellation Where the PO cancels the registration

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& (2)] Ü Demerged or the registration voluntarily
Sec 28 :- Amendment of Registration Ü Otherwise disposed of made under section 25(3)

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Cancellation 1. Following contravention done by the registered person: 1) RP shall apply within 30 days PO shall issue a SCN to the registered
1. Intimation of any changes in the

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(i) Does not conduct any business from the declared POB, or (ii) Issues invoice/bill without of occurrence of the event person who has to reply to said notice
information furnished to be made to proper by Proper
officer within 15 days. SOG/SOS/both (iii) Violates the provisions of section 171 (antiprofetering measure.) warranting cancellation, within 7 days.

a
Officer
2. Amendments in non core field can be made (iv) Violates the provision of Rule 10A** (Failure to furnish bank details) (v) Avails ITC in violation of Sec 2) furnishing the details of
directly on common portal but approval is 16/ Rules made their under (vi) Furnishes details of outward supply in GSTR - 1 > Outward supply Üinputs held in stock or

}}
Üinputs contained in semi-

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required for Amendments in core fields. declared in Return (vii) Violate the provision of rule 86B viii)being a registered person required to file
return under section 39(1) for each month or part thereof, has not furnished returns for a continuous finished/finished goods held in Proceedings shall be dropped Cancellation

S
period of six months; (ix) being a registered person required to file return under proviso to section 39(1) stock and of order shall be
Legal Address of

’
Core Field Addition, deletion Ücapital goods held in stock
name of PPoB/ APoB for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods. issued within
or retirement of If reply to Where instead of
Non business - Principal 2. Not filing of Return : A registered person has not filed returns for such continuous tax period as may be prescribed on the date from which 30days of
partners or S C N i s replying to SCN,

Core Field
Mobile no./e-mail address
of authorised signatory can
be amended only after
online verification through
GST Portal.
V
place of cancellation of registration is reply to SCN
directors, Karta, Note : the return for a financial year beyond three months from the due date of furnishing the said return in case satisfactory person furnishes all
Business M a n a g i n g of a person who opted for composition levy sought, liability thereon, where
pending returns &
Committee, payment, if any made & relevant
3. Voluntarily registered person has not commenced the business within 6 months from the date of registration makes full payment registration is
B o a r d o f 4. Registration by fraud etc: Registration was obtained by means of fraud, wilful misstatement or suppression of facts documents. liable to be
of tax along with
Trustees, Chief
Executive Officer Sec 30:- Revocation of Cancellation of Registration interest & late fee. cancelled
or equivalent,
1) R. P. whose reg. is cancelled by P.O. apply for revocation[subject to the provisions of rule 10B] of cancellation within 30 Days Proper officer (PO) shall issue the order
responsible for
of cancellation of order. Extension :- Ü Add. Comm / J. Comm. for further 30 Days Ü Comm. for further 30 days of cancellation within 30 days of
day to day affairs
of the business 2) On application P.O. may revoke cancellation or reject application submission of application for the same.
3) Revocation under SGST/UTGST act shall deemed to revocation under CGST/ IGST Act.
 EXEMPTIONS (Mega N/n 12/2017 & Others) 20
Exemption Related to Health Care Health Care Exemption in Agriculture Sector

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Imp CA Vishal Bhattad

Sl.No. 74 a) Health Care Services by MEANS INCLUDES EXCLUDE a) Agricultural operations directly related to production of any Agriculture: Ü food, Agricultural Produce (A.P.):
? a clinical establishment, A.P. including cultivation, harvesting, threshing, plant 1)cultivation of Ü fibre, means any produce of agriculture

m
Imp
? an authorized medical practitioner Any service by way of by way of Ü hair transplant or
Ü Diagnosis illness, protection or seed testing.
transportation plants and Ü fuel, on which

}
? paramedics. Ü cosmetic or plastic

or injury,
b) Ambulance Service by others
Ü Treatment For pregnancy
e
of the patient b) Supply of farm labour
2)Rearing of for
surgery, Ü raw Üeither no processing is done or
to and from a c) Processes carried out at an agricultural farm including

d
Provided that nothing in this entry shall apply except when undertaken all life-forms material Ü such processing is done as is
to the services provided by a clinical or abnormality c l i n i c a l tending, pruning, cutting, harvesting, drying, cleaning,
to restore or to of animals, usually done by a cultivator or

a
establishment by way of providing room Ü Care establishment or
deformity reconstruct anatomy or trimming, bulk packaging etc. which do not alter essential
[other than ICU/CCU /ICCU / NICU] having except the Ü other producer which does not alter
in any recognized system of ( A m b u l a n c e f u n c t i o n s o f b o d y

c
room charges exceeding ` 5000 per day to a characteristics of A.P
medicines in India (Eg. Service) affected due to rearing of its essential characteristics
person receiving health care services.” d) Renting or leasing of agro machinery or vacant land with or similar
Allopathy, Yoga, Naturopathy, c ongenital defects,

A
horses but makes it marketable for
Sl.No. 46 Health Care or Animal or Birds Service Ayurveda, Homeopathy, Siddha, d evelopmental without a structure incidental to its use. products
abnormalities, injury or primary market.
by Veterinary Clinic Unani) e) Loading, unloading, packing, storage or warehousing of A.P.

t
Imp
trauma.
Sl. No. Service provided by professional by way f) Agricultural extension services.

r
Exemption Taxable
74A g) Services by any APMC or Board or services provided by a Agricultural Extension: means application of scientific
of rehabilitation, therapy or counseling i) Hiring of senior Dr./ consultant/ Food supplied to

a
research and knowledge to agricultural practices through
Imp
at medical establishment, Educational technicians independently by • Non-admitted patient and attendant commission agent for sale or purchase of A.P.
hospital • Supply to Doctor/staff farmer education or training;
Institution, Govt. Center or charitable

m
ii) Retention money taken by hospital • Outsourced by hospital to outdoor Agriculture Produce Non-Agriculture Produce Agriculture Produce Non-Agriculture Produce
institution under sec 12AA or 12AB etc. iii)Food supplied to the admited patient caterers Agriculture Produce Non-Agriculture Produce
Tomato Sugar Sugar & Potato

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Exemption Charitable and Religious Sector Tomato Potato

’
Cane jaggery
Ketchup Chips
Sl.No. 1 Imp Services - entity u/s 12AA/ 12AB of Income tax Act By way of charitable activities

Public Health by way of

V A treatment of Advancement of Prevention environment
Grams

Rearing of Animals
Pulses

Agriculture Produce
Paddy

m
Processing y Raw Cotton

Ginned
Cotton
Cotton
Bailed
Non-Agriculture Produce

Core or counseling
Ü Terminally ill person
Public awareness
Ü Preventive health
Ü Religion or
Ü Spirituality or
Ü Yoga
educational programs
or skills development
relating to
includes
Ü watershed
Ü forest & Wildlife
Cow Dunk

d e Milk Pasteurization
Note : Usually not done
by producer
Pasteurized
Milk

a
Ü Person with physical Ü Family planing Ü abandoned, orphaned or
or mental disability Ü Prevention of HIV Agriculture Produce Processing Processing Non-Agriculture Produce
homeless children

c
Ü Affected with HIV/AIDS infection Ü physically mentally Grains
Note : Usually done
Wheat
Ü Person addicted with by producer & does not
abused person

A
essential character
narcotics or drugs etc. Flour
Ü prisoners
Not includes - 1) Hostel Accommodations

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Note : Usually not done
Ü persons over age of by producer
2) Lodging or boarding unless it's a composite supply 65 years residing in

Sl.No.13
3) Fitness camp & classes

Religious Activities - Conduct of Religious Ceremony

a r
a rural area

Exemption is not available in following cases

Sl.No. 55
Imp
Exemptions on intermediate production processes
Carrying out an intermediate production process as job work in relation to agriculture
(Circular no. 19/19/2017 dt 20/11/2017) Milling of paddy into rice cannot be considered as an intermediate production process in
relation to cultivation of plants for food, fibre or other similar products or agricultural produce, hence not eligible for exemption

m
Sl.No. 13 Renting of precinets Owned or manage by Exemption not available
Renting
Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of

}
of a religious place an entity registered where charges are Sl.No. 57
Imp
Renting of Rooms

S
as a - charitable or ` 1000 or
Imp fruits and vegetables.

’
Meant for general public Sl.No. 24 Services of Loading, Unloading warehousing packing storage of Rice.
- religious trust more per day Imp

V
Renting of Premises, where charges are
Sec 12AA/12AB Sl. No. 24A Warehousing of minor forest produce
Sec 10(23C)(v)
Sec 10(23BBA)
} Of Income
Tax Act
Community halls,
kalyanmandapam
or open area and the like
` 10,000 or
more per day Sl. No. 24B “Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.
Imp

Renting of Shops or where charges are Sl. No. 55A Services by way of Artificial insemination of live stock
other spaces for ` 10,000 or
business or commerce more per month

Sl.No. 60 Services provided by specified organization with respect to Kailash Mansarovar and Haj Pilgrimage exempted
 Exemption in Legal Sector TRANSPORTATION OF GOODS Imp

Sl.No. 45 Legal Services by arbitral tribunal, advocate etc.

21
Road Railway Inland Air/Vessel Pipelines
Imp
Service provided by individual advocate or firm of Waterways or

y
Service provided by arbitral Tribunal
advocate other than Sr. Adv. GTA Other Fully From From Conduit
From Customs Custom A place
Courier road taxable Exempt Custom Custom
outside TO Station TO Station TO outside Fully

m
To Business Entity To Non CG/ SG To Business Entity To Non To Another CG/ SG transport India in India Station Station
in India India taxable
business /UT/ LA business individual /UT/ LA Taxable in India in India

e
Govt. Entity advocate Exempt

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Agg T/O of business Entity Agg.T/O of Agg.T/O of Govt. By Air By Vessel
Agg.T/O of Taxable By Air
Entity or firm of Entity By Vessel

d
Entity up to such business business Entity business Entity Exempt

}
amount in Exempt up to such amount in PFY such advocate Exempt Taxable
Entity in PFY such Exempt Exempt upto 30.09.2022

a
PFY make amount make in PFY make amount make Exempt Exempt
it eligible for it liable it eligible it liable If following goods are transported by GTA/Rail or vessel then exempted from payment of tax
exemption
from registration

Exempt
for registration

Taxable
[Under RCM business

A
for exemption for registration
from registration

Exempt
Taxable
[Under RCM business c1) Agriculture produce
3) Organic manure
5) Relief material for victims
2) Milk, Salt, food grains, flours, pulses or rice
4) Newspaper or Magazines
6) Defense or military equipments.

Entity is liable]

r t
includes representational services before any court/ tribunal/ authority

a
Service provided by senior advocate
Entity is liable]
Note :- Legal service = service provided in relation to - advise /consultancy / assistance, in any breach of law in any manner, and
Sl.No. 21B Service provided by GTA to department or establishment of Government or local authority or government
agency who taken registration for the purpose of deducting TDS u/s 51 and not making any other
taxable supply.
Sl. No. 22 Services by way of giving on hire-
(a) to a state transport undertaking, a motor vehicle meant to carry more than 12 passengers; or

m
Imp
(aa) to a local authority, an Electrically operated vehicle (EOV) meant to carry more than 12 passengers.
To Business Entity To Non To Another individual CG/ SG (b) to a goods transport agency, a means of transportation of goods.

’ S
Agg. T/O of business Entity Agg.T/O of business entity
up to such amount in PFY

V
in PFY such amount
make it liable for registration Exempt
business
Entity
advocate or firm of advocate

Taxable but Advocate/Firm can take

exemption upto T/O of business
/UT/ LA
Govt.
Entity
(c) to students, faculty & staff of an edu. inst. providing services by way of pre-school education upto
higher secondary school

RENTING OF IMMOVABLE PROPERTY

y
m
make it eligible for
Entity up to such amount in PFY Exempt Sl.No. 12 Renting of residential dwelling for use of residence except where the residential dwelling is
exemption from registration
Imp

e
Taxable make it eligible for exemption rented to a registered person
[Under RCM business Entity is liable] from registration
Exempt

d
EXEMPTION IN BANKING AND FINANCIAL SECTOR
PASSENGER TRANSPORT SECTOR Imp Sl. No. 27 Exemption
(a)

a (b)
Imp

Road

c
Consideration - Interest or discounting Interest sale or Purchase of Foreign Currency

Bus Meter Cab, Auto Rickshaw, Motor Cabs, etc.

A
On extending
Stage Carriage Contract Carriage Amongst Amongst Amongst
Meter

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AC Stage Non AC Stage Other cab & Bank Dealer Bank & Dealer
Cab, taxi etc. Deposits Loan Advances
Carriage AC Bus Non AC Bus

r
Carriage Auto Except:- Interest involved in credit card services
Taxable Exempt* Taxable Tourism All other purposes Rickshaw

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Taxable
conducted tour (point to point All other services of Bank / FI/NBIC are taxable
(*taxable if supplied charter or hire transport) Exempt*
through ECO (Sec 9(5))) Sl. No. 34 Services by an acquiring bank, to any person in relation to settlement of an amount upto ` 2000 in a single

m
(*taxable if supplied
Taxable Exempt* transaction transacted through credit card, debit card, charge card or other payment card service.
through ECO (Sec 9(5)))
Sl. No. 27A Services provided by a banking company to - Basic Saving Bank Deposit account holders under Pradhan Mantri

S
Railway Water Air

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Jan Dhan Yojana

V
Railway Metro, Air in economy class, Other Case
Monorail, Inland Vessel embarking from or
First class or Tramway waterway terminating in an airport
located in the state of Taxable
A.C. Coach Pre-dominatly Other
Other Exemption Arunachal Pradesh, Assam,
Exemption use for Purpose Manipur, Meghalaya, Mizoram,
Taxable Exemption tourism Nagaland, Sikkim, or Tripura or
at Bagdogra located in West
Exempt Bengal;”;
Taxable
Exempt
 Exemptions in Education Sector
22
Imp

1)Transportation of Service Taken by Educational Institution Service supplied by Educational Institution Clarification
students, faculty Educational institution Exemption Circular No. 117/36/2019 (Circular No. 149/05/2021 Following clarifications are issued with respect to Central or

y
Exempt only if
or staff Pre-school or Higher or Secondary school 1) Any service supplied by such education
supplied to School Maritime Training Institutes The definition of Educational State Boards (including NBE):-
2) Catering institutional to its student and faculty or
3)Security, cleaning Colleges, universities or Institution and their training courses are institutions includes anganwadi S.No. Services Taxability

m
providing education for qualification staff. (e.g. education fees lab charge, lab
or house keeping Exempt only if charges, transportation, catering etc. approved by the DG of Shipping and hence, serving of food to
recognized by law.
which are duly recognised under 1 Conducting entrance examination for Exempt

e
4) Supply of online supplied to 2) Service by way of Conduct
Approved Vocational courses of NCVT or SCVT anganwadi shall also be covered admission to educational institution by
education as Journal Collages etc. examination against entrance fees the provisions of the Merchant
charging fee.

d
Shipping Act, 1958 by said exemption, whether
or periodicals Exempt if supplied Central and State Educational Boards to Taxability Any Service supplied to any person
to all education the extent of conduct of examination to other than student faculty or staff by such Therefore, it is sponsored by government or 2 Input services taken for conducting such

a
Exempt
5)Service relating Institute the students. educational institutional then it is taxable e.g. educational institutions under through donation from entrance examination for students.

c
to admission to or Important Comment : The above exemption is available only for supply of 1) Auditorium of school given to other for GST Law and their courses are corporates.
C o n d u c t o f seminar 3 Accreditation of educational institutions or
services. If educational Institute (i.e. School, colleges) supplied the goods to exempt from levy of GST. Taxable
professional so as to authorise them to

A
examination their student like stationery, uniform etc. then exemption is not available 2) Placement services to corporate
provide their respective services.
3) franchisees fees to various franchisees.

t
Exemption Related to Entertainment, Museum etc. Access to Road or bridge on Payment of toll

Service - performance by
Artist - Folk or
classical

} Musical
Dance r
Service - Admission by

a
Entertainment event
y
Service = Training or
Coaching in
Recreational activities
Sl. No. 23 Access to Road or bridge on Payment of toll
Sl. No. 23A Access to Road or bridge on Payment of Annuity
It is clarified that Entry 23A does not exempt GST on the annuity (deferred payments) paid

m
For

m
form Monument Zoo etc relating to for construction of roads. (Circular No. 150/06/2021-GST Dated the 17th June, 2021)
Theater
Ü Museum

S e
(a) (b) SERVICES BY FOREIGN DIPLOMATIC MISSIONS IN INDIA
}
(c) (d) Protected

’
Consideration < 1,50,000 Ü Circus Ü Award Function Ü National Park (a) (b)
Recognised Planetarium monuments Sl. No. 59 All services provided by a foreign diplomatic mission located in India

d
Ü dance Ü Concert Ü Wildlife art or Sport by
Exception - sporting

V
Ü Pageant sanctuary culture charitable Important Comments: Taxable Service: Services provided by office or establishment of an
Ü Theatrical

a
service as brand ambassador event international organization.
Ü Performance Ü Musical Ü Tiger reserve by an entity
Performance Ü Zoo individual registered

c
Ü Non-recognised

}
or u/s 12AA
sporting event Consideration - No Limit or 12AB

A
}
(a) services by the Department of Posts

a r t
Consideration < 500

Services provided by Government to Business Entity

Sl. No.6:- Services by the Central Government, State Government, Union territory or local authority excluding the following services—
(b) services in relation to an aircraft or a vessel,
inside or outside the precincts of a port or an irport;
of I.T. Act

(c) transport of goods or passengers; or (d) any service, other than services covered under
entries (a) to (c) above, provided to business entities.

Sl. No.
24C

’
Services by the department of post by way of
Ü post card, Ü inland letter, Ü book post and

S m
V
Ü ordinary post (envelopes weighing less than 10 gram).

Turnover or Value based Certification or Registration based Others

Sl. No. 7 Service provided by Govt/Local Authority to Business Entity where its Agg. Sl. No. 61 Service provided by Govt/LA by Sl. No. 63 Assignment of right to use natural resources to an Sl. No. 8 Service provided by Govt. or LA to
T/O less than such amount in PFY make it eligible for exemption from reg. way of Issuance of passport, (service provided Individual farmer for the purpose of Agriculture. another Govt. or LA.
Exception : above exemption not applicable to visa driving licence, Birth by Govt./LA by Sl. No. 62 Fines or liquidated damage for
(a) Services covered under above clause (a) to (c) Certificate or Death Certificate way of -) tolerating non performances of
(b) Renting of immovable property Service Provided by Govt. Entity against consideration
Sl. No. 47 Service provided by Govt/LA by way SI.No. 9C Contract
Sl. No. 9 Service provided by Govt/LA Where GAC per service (per invoice) (a) Registration required under in form grants to another Govt. or LA, received Sl. No. 65 Merchant overtime charges for
does not exceeds ` 5000 in case where continuous supply of service any law from Govt./LA inspection of import container by
the limit is `5000 in a F.Y (b) Testing, calibration, safety, Sl. No. 9D Services by an old age home run by Govt. /Entity reg. u/s custom officers.
Exception : above exemption not applicable to check for protection or 12AA or 12AB, to its resident(Age 60 years or more)
Sl. No.65A Services by way of providing
(a) Services covered under above clause (a) to (c) safety of worker, consumer (Consideration-upto `25000 per month per member)
or public at large information under the Right to
(Consideration includes boarding/loading/maintanance
charges) Information Act, 2005
 Services provided to Government Sl. No. 36A Services by way of reinsurance 23
1) Services provided by fair price shop
2) Service for a function entrusted under article 234 G & 243W Sl. No. 29B Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry
3) Insurance scheme where total premium is paid by Government

y
of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the
4) Training program to Government where for which 75% or more expenditure is bourne by Government. concerned Central Armed Police Force.
5) Passenger transport Service by air where boarding or termination at a regional connectivity scheme, Airport avails

m
the consideration in the form of viability gap funding. Miscellaneous
6) Service to Govt. by way of any activity in relation to article 243G or 243W Sl. No. 2 Transfer of a Going Concern

e
Sl. No. 52 Organization of Business Exhibition Outside India
Sl. No. 77Imp

d
EXEMPTION IN SPORT SECTOR CBIC Clarification:-
Exemption - Services by RWA to Members
Service Provided to recognized Sport Body by- 1) SOS by RAW to its members for contribution
Sl. No. 68 Sl. No. 77A

a
a) An individual as a player, referee, umpire, coach or team manager for participation in a sporting event To Its upto ` 7,500 per month per member(PM2) are
Services by
Imp
exempt

c
organized by a recognized sports body; b)Another recognised sports body; By Way of Member
Sl. No. 53 Sponsorship of Certain Sport Events (Read from Notes) - Un-incorporated body 2) RWA required to pay GST, only if such
Sl. No. 82 Admission to events organised under FIFA world cup 2017 subscription > ` 7,500/- per month per member

A
- Registered not Re-imbursement
Sl. No. 9A Services Provided by and to FIFA Share of & ATO of RWA by way of SOS & SOG > ` 20
Sl. No. 9AA Services Provided by and to FIFA at its subsidiary directly, indirectly related to event under profit Entity of charged lakhs
contribution

r t
FIFA U-17 Woman’s World cup 2020 to be hosted in India whenever rescheduled.
Sl. No. 9AB Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly
related to any of the events under AFC Women's Asia Cup 2022 to be hosted in India.

a
Sl. No. 82A Service by way of right to admission to the event organise under FIFA U-17 Woman’s World cup 2020 [whenever
rescheduled. ]
RWA or housing society Exemption Upto Amount =
` 7500 per month / per member
3) RWAs are entitled to take ITC of GST paid
by them on capital goods (taps, pipes, other
sanitary/ hardware filling, etc.) and Input
services such as repair and maintenance service.
4) The ceiling of ` 7,500 (PM2) shall be applied

m
For sourcing of goods or services separately for each residential apartment
Sl. No. 82B Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022 owned by him.
Ü From third person

S
5) If amount exceeds 7500, GST shall be

’
Other Exemption Ü For common use of its member payable on the entire amount.
Sl. No. 30
Sl. No. 31

Sl. No. 31A

Services provided by Employees State Insurance Corporation

V
Services provided by Employees Provident Fund Organisation (EPFO) to persons governed under the Employees
provident Funds and Miscellaneous Provisions Act, 1952.
Services Provided by coal mines provident fund organisation
Sl. No. 39
Sl. No. 39A
Sl. No. 48
Intermediary Service- Read From Notes
Services by an intermediary of financial services

m
Services recognised by Biotechnology Industry Research Assistance Councily
e
Sl. No. 31B Services Provided by National Pension system Sl. No. 49 by way of collecting or providing news by - Ü An independent journalist, Ü Press Trust of India or
Sl. No. 58 Services provided by National Centre for Cold Chain Development under Ministry of Agriculture, Cooperation Ü United News of India;

d
Sl. No. 50 Public Library Service
and Farmer’s Welfare by way of cold chain knowledge dissemination. Public Services - by way of public conveniences such as provision of facilities of Bathroom, Washrooms,
Sl. No. 76
Sl. No. 38 Services by way of collection of contribution under any pension scheme of the State Governments.

a
Lavatories, Urinal or Toilets.
Sl. No. 41 Service by State Government Industrial Development Corporations Upfront amount in respect of service by way Sl. No. 9B Exempting Supply of Services associated with Transit Cargo to Nepal & Bhutan

c
of granting of long term lease of 30 years, or more) of industrial plots or plots for development of infrastructure
Exempt certain supplies to NPCIL
for financial business, Provided by the SG Industrial Development Corporations or Undertakings or by any other
Sl. No.52A

A
entity having 20 % or more ownership of CG, SG, UT to industrial units or developers in any industrial or Tour Operator Service :- Tour operator service, which is performed partly in India and partly outside
financial business area. India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator

t
Sl. No. 25 Transmission or Distribution of Electricity service which is performed outside India.
Sl. No. 37

r
Collection of Contribution under Atal Pension Yojana
Sl. No. 70 Service Provided under SDI Scheme

a
Sl. No. 71 Training Service under Deen Dayal Upadhyaya GrameenKaushalya Yojana
Sl. No. 44 Service Provided by Incubatee

Exemption in Construction Sector

Sl. No. 10
Sl. No. 10A
Sl. No. 11
Construction etc or Original Work to Pradhan Mantri Awas Yojana
Services Supplied by Electricity Distribution Utilities
Construction etc or Original Work to Single Residential Unit

’ S m
Sl.No.41A/41B

Sl.
Sl.
Sl.
No. 29
No. 29A
Supply of TDR , FSI, Long term lease (Premium)

Exemption in Life/ General Insurance Sector

No. 28 Services of life Insurance Business
Services of Life Insurance Business
Services of Life Insurance Business
V
Sl. No. 35 Specified General Insurance Scheme
Sl. No. 36 Service Provided by Incubatee
 TAX INVOICE, DEBIT NOTE & CREDIT NOTE 24

y
CA Vishal Bhattad

Particular Tax Invoice : Supply of goods Tax Invoice : Supply of Service Manner of issuing Tax Invoice Rule 48:- Revised Invoice:-
Issue Invoice - On or before 1) In case of taxable SOG Invoice shall be prepared in Triplicate

m
Normal Issue Invoice - On or before Revised from effective date of registration till the date of issuance of RC
case a) If movement involved- a) Provision of services- 2) In case of taxable SOS Invoice shall be prepared in Duplicate within 1 month from the date of issuance of RC.

e
At the time of removal within 30 days from completion 3) Serial number of invoices issued during a tax period shall be
b) Bank/FI/NBFC/Insurer- furnished electronically in GSTR - 1 Consolidated revised tax invoice
b) In other case -

d
within 45 days from Completion 4)Notified classes of person obtaining invoice reference no. from Registered person may issue a consolidated revised tax invoice
At the time of delivery or made
c) Insurer/ Bank/ FI/NBFC/ Telecom/ other E-invoice portal 1. in respect of all taxable supplies made to a recipient who is not

a
available
notified person where service is provided to 5) Invoice void, if invoice reference no. not quoted registered under the Act during such period:
Government may
2. In the case of inter-State supplies, where the value of a supply does

c
(a) specify the categories of services or supplies in respect of distinct person (DDP),
which a tax invoice shall be issued, within such time and in such i) When Supplier records in books of A/c E-Invoicing not exceed two lakh and f ifty thousand rupees, to unregistered person
manner as may be prescribed. 1

A
ii) Last date of qtr. whichever is earlier Meaning ‘E-invoicing’ essentially involves reporting details of
(b) subject to the condition mentioned therein, specify the
categories of services in respect of which— specified GST documents to a Government notified Revised Tax Invoice

t
(i) any other document deemed to be a tax invoice or portal and obtaining a reference number.

r
(ii) tax invoice may not be issued. 2 Applicability All registered businesses with an Agg. T/o (based on
B2B B2C
PAN) in any P.F.Y from 2017-18 onwards greater than `

a
Continuous Invoice shall be issued before On or before 10 crore (hereinafter referred to as ‘notified persons’) [Supply to reg. person] [Supply to unregistered person]
Supply of or at the time a) Due date of payment ascertainable in contract - on such date will be required to issue e-invoices.
goods / Ü each such successive statement or b) If due date not ascertainable - date of payment received
services Ü each such successive payment
is received

} V’S m c) If events are f ixed in contract - Last date of completion of

such event
3 Obtaining These invoices will then be reported to ‘Invoice
IRN
Intra State
Registration Portal (IRP)’. On such reporting, IRP will
Inter State
Intra State

y
Inter State

}
Supply on a) Before/at the time of generate a unique ‘Invoice Reference Number (IRN)’, Revised each Invoice Consolidated Supply upto If Supply more
sale or supply [i.e. approval Revised

m
whichever digitally sign it and return the e-invoice to the 2.5 Lakh than 2.5 Lakh
return/ given by recipient] – Invoice
is earlier supplier. A GST e-invoice will be valid only with a valid

e
Approval b) 6 months from the Issue Issue each
basis IRN. IRN is unit 64 - character hash
date of removal, consolidated revised

d
Cessation At the time when supply ceases & such invoice only to the 4 Documents Ü Invoices, Ü Credit notes and debit notes,
— covered by when issued by notified persons (to registered persons revised Tax
of SOS extent supply made before such ceassassion

a
E-invoice Invoice Invoice
(B2B) or for the purpose of exports) are covered under
Content of Invoice & Voucher

c
a) Name, Address and GSTIN f) HSN code n) Address of delivery e-invoice.
i) Total value Bill of Supply:-
b) Consecutive Number Series g) Description of SOG/SOS j) Taxable value o) If reverse charge applicable 5 Non - B2C invoices invoices issued by ISD. 1. On Supply of Exempt Goods or Services

A
Ü Ü
requirement
c) Date of Issue h) Quantity of goods k) Rate of tax p) Signature of digital Signature of E-Invoice Ü import of goods (Bills of Entry). 2. Paying tax under Composition Scheme.
l) Amount of tax charged

t
d) Name of address & GSTIN or UIN of recipient q) Nature of document 6 E-Invoice If the invoice issued by a notified person is in respect of
e) Other details of Unregistered recipient m) Place of supply r) Quick Response(QR) Code incase of supplies made by him tax on which is payable under Endorsement for Export Invoice:-
s) Declaration that not required to prepare an invoice as per rule 48(4)

maintained same for a F.Y.

Where the value of the goods or services or both supplied is less than `200
a r
Notes : 1)Consecutive serial number shall not exceed 16 characters for tax Invoice in one/multiple series shall be
Reverse reverse charge under sec 9(3), e-invoicing is applicable.
Charge
On the other hand, where specified category of supplies
are received by notified person from unregistered persons
“Supply meant for export/supply to SEZ unit or SEZ developer for
authorised operations on payment of integrated tax”
“Supply meant for export/supply to SEZ unit or SEZ
authorised operations under bond or letter of undertaking without
or
developer for

m
ÜAttracting reverse charge under section 9(4) or
payment of integrated tax”
Issue of Tax Invoice ÜThrough import of services, e-invoicing doesn’t arise/
It shall, also contain the following details, namely, - (i) name and address

S
not applicable.

’
of the recipient (ii) address of delivery and (iii) name of the country of
Value is less than ` 200 Value ` 200 or more 7 Exemption Following entities are exempt from the mandatory destination.

V
from requirement of e-invoicing:
Tax Invoice is mandatory e-invoicing Ü A Government Department, Ü A Local Authority, person is supplying taxable as well as exempted supply a single “Invoice-cum-
Supply B2B Supply B2C Ü Special Economic Zone units bill of supply” may be issued for all such supplies.
Ü Insurer or banking company or financial institution
Issue of including NBFC
Multiplex Recipient want tax invoice In other cased
Tax Invoice Ü GTA supplying services in relation to transportation of
is mandatory Issue of Tax Invoice goods by road in a goods carriage
Required to issue tax Supply may not issue Tax Invoice
Ü Supplier of passenger transportation service
irrespective is mandatory invoice Note: In such case supplier shall issue a
Ü Person supplying services by way of admission to
of value Tax Invoice = Ticket consolidated tax invoice at the end of exhibition of cinematography films in multiplex
each day screens
 E-invoice Mechanism Required of HSN invoice Applicability of QR Code
25
s GSTR - 1 E-way Bill

[Auto updated] [Auto generated]

GSTN E-way Bill Supply to unregistered Supply to RP (B2B) Supply B2B Supply B2C
Portal Portal person (B2C)
Mandatorily to mention
Mandatorily to mention HSN in Invoice
1) Communication 2) Communication HSN in Invoice
If Agg. T/o agg.T/o of any P.F.Y. If Agg. T/o of P.F.Y.
with GSTN Portal with E-Way Bill Portal If Agg. T/o
Invoice Information of supplier from 17-18 upto 10 Cr. is more than 10 Cr. If Agg. T/o of any If Agg. T/o of any
of P.F.Y.
E-invoice If Agg. If Agg. T/o P.F.Y from 17-18 from 17-18 exceeds
Validation of invoice in P.F.Y is is more
IRP T/o of P.F.Y of P.F.Y E-Invoice is not E-Invoice is
upto 5Cr than 5Cr upto `500 Cr. & `500 Cr
Invoice registration portal QR Code mandatory also mandatory& need
upto 5 Cr. more than 5 Cr.
IRN [Invoice reference No.] No need to no need to generate to generate QR code No Need to Need to generate
No need to
- 64 Character [4 Digit] [6 Digit HSN] QR code generate QR code QR code
Supply of Goods/Services mentioned mentioned HSN
Supplier Recipient compulsarily
HSN in Invoice [6 Digit]

E-invoice
VOUCHERS Sec 34 - Credit Note & Debit Note
Receipt A registered person shall, on receipt of advance if, at the time of receipt of advance, rate of tax/nature of supply is not Credit Notes [Sec.34 (1)] Debit Notes [Sec. 34(3)]
Voucher payment with respect to any supply of goods or determinable Ü One or more tax invoice for Taxable Value or Tax charged in that Tax Invoice One or more tax invoice for Taxable Value or
Sec 31 services or both, issue a Receipt Voucher evidencing Where at the time of receipt of advance is found to exceed the Taxable Value, or tax payable in respect of such Tax charged in that Tax Invoice is found to be
(3)(d) receipt of such payment. supply, or
(I)Rate of tax is not determinable tax shall be paid at the rate of 18% less than the Taxable Value or Tax payable in
(ii) nature of supply is not determinable same shall be treated as inter-State Ü Where the goods supplied are returned by the recipient, or
respect of such supply.
supply Ü Where Goods supplied are found to be deficient
Note: Debit note includes Supplementary
Time Limit : Details of Credit in the Return for the month during which such
Invoice
credit note has been issued, but not later than -
Details of Debit in the Return for the month
Refund Where on receipt of advance payment 1) Advance Ü30 th day of Nov following the end of FY in which such supply was made, or
Voucher with respect to any supply of goods or Ü the date of filing of the relevant annual return, whichever is earlier during which such Debit Note has been issued.
2) Receipt Voucher
Sec 31 Supplier 3) No Supply Recipient
services or both the registered person 4) No Invoice Tax invoices in Special Cases (Rule 54)
(3)(e)
issues a Receipt Voucher, but 5) Refund Voucher
Supplier of taxable service Document in lieu of the tax invoice
When to issue refund voucher Optional information Mandatory information
subsequently [Advanced received & receipt voucher issue ] Insurer/Banking • Serial number Other information as prescribed for a Tax Invoice,
Ü no supply is made and company/Financial • Address of the recipient of under rule 46
Such document may be issued/made available,
Ü no tax invoice is issued in pursuance Supply is made Invoice is made but Supply is not made & institution, taxable service physically/electronically
thereof, but no Invoice is given no supply is done also no Invoice is issued
including The said supplier may issue a consolidated tax invoice or any other document in lieu
the said registered person may issue to NBFC thereof, by whatever name called(for SOS made during a month at the end month )
Refund voucher not Refund voucher not Refund voucher is
the person who had made the payment, allowed allowed allowed Supplier of passenger • Serial number Other information as prescribed for a tax invoice, under
a Refund Voucher against such payment. rule 46
Note:- GST is payable Note:- In that case supplier Note:- supplier can claim transportation service • Address of the recipient of Tax invoice shall include ticket in any form, by
as supply is made can issue credit note & GST refund of advance taxable service whatever name called.
claim the adjustment Admission to Exhibition of Shall issue Electronic ticket and Electronic ticket deemed to be Tax Invoice, even such
Payment A RP who is liable to pay tax under reverse charge cinematography films in ticket does not contain Recipient details
UR RCM 9(3) / 9(4)
Challan Payment under multiplex screens Other information as prescribed for a tax invoice, under rule 46
[under section 9(3)/9(4) of the CGST Act] shall Govt.
Sec 31 RCM = 12,000
Provided that the supplier of such servce in a screen other than multiplex screens may , at
(3)(g) issue an Invoice in respect of SOG/SOS or both Supply G/S under
his option follow the above procedure (N/N 33/2019 CT dt 18/07/2019)
received by him from the supplier who is not Supplier RCM Recipient
Delivery Challan/ Invoice for Transportation of Goods (Rule 55)
registered on the date of receipt of SOG/SOS or
Invoice by Supplier value 1,00,000 Nature of supply
both. Issue payment
(1) Supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
Thus, a recipient liable to pay tax by virtue of sec voucher by R
(2) Transportation of goods for job work,
9(3) has to issue invoice only when supplies have Payment to supplier for Self tax Invoice (3) Transportation of goods for reasons other than by way of supply, or
been received from an unregistered supplier. invoice value = 1,00,000 by R (4) Such other supplies as may be notified by the Board
 RETURN 26
Statement / Return Rule 59(6) :- Restriction on furnishing GSTR -1 or IFF

y
CA Vishal Bhattad

Restriction on furnishing GSTR -1 or IFF :- Notwithstanding anything contained in this rule,

Statement Normal Return Other Return
(a) a registered person (Monthly Scheme)

m
shall not be allowed to furnish the details of outward SOG or SOS u/s 37 in if he has not furnished the return in FORM GSTR-3B for
Section 37 Section 38 Regular return First Return Final Return FORM GSTR-1, preceding One months;

e
Annual return
Outward Supply Inward Supply (b) a registered person, required to furnish return for every quarter under the proviso to Sec 39(1), (QRMP Scheme)
Section 39 Section 44 Section 40 Section 45

d
1-11th of First Tax Period De-registation shall not be allowed to furnish the details of outward SOG or SOS u/s 37 in if he has not furnished the return in FORM GSTR-3B for
GSTR - 2
GSTR -1 following Person Form Due date First return shall FORM GSTR-1 or using the invoice furnishing facility (IFF), preceding tax period;

a
15th of Person Regular Composition Final return
Month/Qtr. following Regular 20th of taxable Taxable cover all outward shall be Sec 47 - Late fee or penalty in case of non-compliance in filing returns

c
IFF 1-13th of Month taxable GSTR- following person supplies from the
Person Person furnished
(QRMP following 3B Month Form GSTR-9 GSTR-9A date from which Situation Implication
& CTP within 3

A
Scheme) Month Due 31st Dec of the next he becomes liable RP fails to furnish GSTR - 1 / GSTR - 3B/ GSTR - 10 ` 100 for every day max amount of ` 5000 (`100 + `100 & max
13th of months of the
date F. Y. for registration `10,000)
Comment :- Composition tax payer NRTP GSTR-5 following

t
required to filed quartely Month
Date of cancellation Date of RP who fails to furnish Anual Returns by the due date ` 100 for every day max amount of ` 0.25% of T/o in State (`100 +
Composi

r
statement by 18th of next month 30th Apr `100 & max 0.5% of T/o in State)
-tion of order Cancellation
Taxable GSTR-4 following Maximum late fees payable under section 47

Type of taxable person Form No.

Every registered person
person

Periodicity

GSTR-1 Monthly (Details of

a
Outward and Inward Supply Statement (Sec 37 & Sec 38)

m
F.Y.

Due date
11th of the
Whichever is later

Not Applicable to
(a) Composition taxpayer (b) NRTP (c) ISD
Normal Tax Payer
1) RP - GSTR -1 = Nil, GSTR 3B =Nil
2) RP other than those covered in (1) above Agg. T/o of ≤ ` 1.5 cr. in the PFY
Late Fee
(`100 + 100) per day or Max `500 (` 250 each under CGST & SGST or `500 under IGST)
(`100 + 100) per day or Max ` 2,000 (` 1,000
(Incl. CTP)
Details of Outward Supply
Invoice

V ’ S
outward supplies) next month (d) Person deducting TDS & TCS

Ü Inter-State and Intra-State supplies made to Registered Persons, and

(e) ECO (i.e. there is outward supply in GSTR - 1
or tax payable as per GSTR- 3B
in the PFY
each under CGST & SGST or ` 2,000 under IGST)

y
Agg. T/o more than 1.5 Cr but ≤ 5 Cr. (`100 + 100) per day or Max `5,000 (` 2,500
each under CGST & SGST or ` 5,000 under IGST)

m
wise details Ü Inter-State supplies with invoice value more than ` 2,50,000 made to Unregistered Persons.
3) RP other than (1) and (2) Agg. T/o > 5 Cr. in the PFY Late fee as specified u/s 47 (refer above)
Consolidated Ü Intra-State supplies made to Unregistered Persons for each rate of tax, and

e
details Ü State wise Inter-State supplies with invoice value upto ` 2,50,000 made to Unregistered Persons for each rate of tax Composition scheme GSTR - 4 Late Fee
Furnishing of Returns [Sec 39]
Type of taxable person Form No.
Every registered
person
Periodicity
GSTR Monthly (or a part of the month)
3B
Due date Not Applicable to
20th of the (a) Supplier of OIDAR services
Note:- In case of QRMP scheme next month (b) Composition taxpayer (c)NRTP (d) ISD
2) Where RP other than those covered
in (1) above

a d
1) Where Total tax payable in GSTR-4 is Nil (`100 + 100) per day or Max ` 500 (`250 each under CGST & SGST or ` 500 under IGST)

(`100 + 100) per day or Max `2,000 (`1,000 each under CGST & SGST or `2,000 under IGST)

refer next page)

2) Return by Composition taxpayer (Sec. 39(2) and rule 62)
Type of taxable person Form No. Periodicity
(e) Person deducting TDS &TCS

A Due date
Goods and Service Tax Practioner
Concept of GSTP

c
Ü A RP may authorised an approved GSTP to furnish information, on his behalf, to the Government.

t
Composition Yearly (or part thereof) Note: Furnish a statement every quarter or, part 30th April following Ü GSTN will provide separate user ID and Password to GSTP to enable him to work on behalf of his clients without asking for their user ID and passwords.
GSTR-4 thereof containing the details of payment of self-assessed tax in FORM Ü They can do all the work on behalf of taxpayers as allowed under GST Law.

r
taxpayer the end of such F.Y
GST CMP -08 till the 18th day of the month succeding such quarter Ü A taxpayer may choose a different GSTP by simply unselecting the previous one and then choosing a new GSTP on the GST portal.

a
3) Annual Return Eligibility Criteria for GSTP
Type of taxable person Form No. Periodicity Due date Basic Conditions:- 1) Citizen of India 2) Person of Sound Mind 3) Not adjudication as insolvent 4 ) not been convicted by court
Registered Normal 31st Dec (a) Supplier of OIDAR services (b) Composition taxpayer (c) NRTP Other Conditions:- 1) Retired officer of Government Not below lower the rank of group B gazetted officer for not less than 2 years

m
GSTR-9 Annual
taxpayer of next (d) ISD (e) Person deducting TDS&TCS f) CTP 2) enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years
Return 3) he has passed, (i) a graduate of postgraduate degree (ii) a degree of any Foreign University recognized by any Indian University or

S
F.Y. (g) those referred to in the proviso to sec 35(5),
(iii) any other examination notified by the Government, or (iv) He has passed a) ICAI ; or b) ICAI (CMA); or c) ICSI.

4) Final Return
Type of taxable person
Registered person and whose
registration has been cancelled
Form No.

GSTR-10
Periodicity
Final
Return
’
Ü a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year,
Ü with the audited annual financial statement for every financial year electronically,

V Due date
within 3 months of date of cancellation or date of order of
cancellation (whichever is later)
Activities which can be undertaken by a GSTP
(a) furnish the details of outward supplies; (b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund;
(e)file an application for amendment or cancellation of registration; (f) furnish information for generation of e-way bill;
(g) furnish details of challan in FORM GST ITC-04; (h) file an application for amendment or cancellation of enrolment under
rule 58; and
(I) file an intimation to pay tax under the composition scheme or withdraw from the said scheme:
First Return (Sec 40)
Ü Provided that where any application relating to Ü a claim for refund or Ü an application for amendment or
Every RP who has made outward supplies in the period between the date on which he became liable to registration till the date on which
Ü cancellation of registration or Ü where an intimation to pay tax under composition scheme or to withdraw from such
registration has been granted shall declare the same in the first return furnished by him after grant of registration. scheme has been submitted
 QRMP SCHEME (This new Scheme will be effective from 01.01.2021) 27
Registered Person - Opting for QRMP Scheme (Submission of details of Outward supplies )

Can upload B2B invoices*/

CDN in invoice furnishing
The uploading be done
from 1st to 13th of the
The details uploaded in y Important Points
1. The aggregate annual turnover for the P.F.Y. shall be calculated in the

m common portal taking into account the details furnished in the returns by
CA Vishal Bhattad

e
Month 1 GSTR-1 or IFF will be
Facility (IFF) subsequent month the taxpayer for the tax periods in the P.F.Y.
Registered reflected in GSTR-2A &

d
2. Value of supply in IFF shall not exceeds ` 50 lakhs for each month
If opted GSTR -2B (on 14th of
Person (Supplier)

a
for each month) 3. After 13th of the month, this facility for furnishing IFF for previous month
Month 2 Upload month 3
GSTN would not be available.
Ü who is required to quarterly B2B invoices/ CDN
furnish a return in
FORM GSTR-3B
Ü Whose Aggregate
GSTR- 1

Month 3

A
Whether uploaded
B2B invoices */
CDN of month 1
Yes (also B2C of 3 months)
in GSTR-1 The uploading
should be done
from 1st to 13th c Portal
Recipient
4. Details given in IFF not required to be given again in GSTR-1
5. Where QRMP option has been exercised once, they shall continue unless RP
revise the said option.
annual turnover
upto 5 Cr in P.F.Y

*CDN :- Credit note & Debit note

a r t & month 2
in IFF No
Upload invoices/
CDN of month 3
& pending
invoices/ CDN
of month 1 & 2
of the first month
of the next quarter
6. It is further clarified that the option to avail the QRMP Scheme is GSTIN wise
7. Some GSTINs of same PAN can opt for the QRMP Scheme and remaining
GSTINs may not opt for the Scheme.

QRMP - Monthly Payment & Interest Liability

Registered
Person (Supplier)
’ S m Monthly payment by 25th of next month Monthly payment by 25th of next month Monthly payment of June + Differential payment of April & may
Rule 61A: Manner of opting
Quarterly return

y
ÜFacility to avail the Scheme on the common portal would be available throughout the year.

V
April May 25th June 25th 22nd/24th ÜA registered person can opt in for any quarter from first day of second month of preceding

m
(Whose Aggregate quarter to the last day of the first month of the quarter.
Invoices = B2B & B2C Invoices = B2B & B2C Invoices = B2B & B2C
annual turnover

e
}
}
upto 5 Cr in P.F.Y)

Sr. No.
1. W h o
1. Fixed Sum Method (FSM)
Payment of tax in the 1st and the 2nd month of the quarter.
Type of Taxpayer
f u r n i s h e d 35% of
Tax to be paid
Payment Method
OR

tax paid in cash(E- Cash

GSTR-3B quarterly for Ledger) in the preceding quarter
the last quarter
2. Self-Assessment
Method (SAM)
Here the taxpayer can pay
the tax liability by
considering the tax
liabilities on inward and
Monthly payment

t
}
(If short payment or Non payment then interest
is payable @ 18% per annum)

Interest under QRMP scheme

Sr. No. Scenario
Monthly payment ( 1& 2 Month ) For FSM & SAM

A
Monthly payment
(If short payment or Non payment then interest
is payable @ 18% per annum)

Tax liability mentioned in pre-filled form GST PMT-06 is paid Nil

by 25th of the following month
payment of the differential 22nd/24th -
Quarterly Return(3B)

Interest to be paid

Tax liability mentioned in pre-filled form GST PMT-06 is not 18% of the tax liability(from 26th of the
c a
Jan

d
Feb

01.02.xxxx
Mar April

30.04.xxxx
time limit to opt for QRMP (in Quarter- April-June)

How to avail QRMP From 1st Jan 21

May

Auto migration by portal (for 1st Qur of the scheme)

Turnover GSTR-I opted
June

Deemed option

r
outward supplies and as per following month till the date of payment)
Who furnished GSTR-3B 100% of tax paid in cash in paid by 25th of the following month Upto 1.5cr Quarterly Quarterly
2 the ITC available.
monthly during the last the last month of the
Final Tax Liability ( 1& 2 Month )

a
immediately preceding quarter There are Nil Upto 1.5cr Monthly Monthly
quarter
certain conditions where 3 For FSM & SAM Quarterly
The balancing amount of tax is to be paid in the 3rd month. >1.5cr upto 5cr Monthly
no tax needs to be paid: The final tax liability for the first two months is less than or

m
Example • 1st Month of Quarter: equal to the amount paid through pre-filled form GST PMT-06 Note 1 :- The taxpayers are suggested to file the return for October 2020 in
In case the last return filed was on quarterly basis for Quarter The tax liability is Nil. OR
4 For FSM Nil November

S
Ending March, 2021: The balance in the
The final tax liability for the first two months is higher than the

’
Tax paid in Cash in Quarter Tax required to be paid in each
electronic cash ledger is
(January -March, 2021) of the months - April and May, 21 tax amount paid through pre-filled form GST PMT-06, and such Note 2 :- Such registered persons are free to change the option as above, if they so
adequate for the tax
CGST 100 CGST 35 excess liability has been paid within quarterly GSTR-3B due date desire, from 5th of December, 2020 to 31st of January, 2021.

V
SGST 100 SGST 35 liability for the same
IGST 500 IGST 175 month. For SAM
Cess 50 Cess 17.5 5 18% of the tax liability(from 26th
• 2nd Month of Quarter:
The final tax liability for the first two months is higher than the of the following month till the date
In case the last return filed was monthly for tax period March, The tax liability is Nil. OR
2021: The balance in the tax amount paid through pre-filled form GST PMT-06, and such of payment)
Tax paid in Cash in March,21 Tax required to be paid in each of electronic cash ledger is excess liability has been paid within quarterly GSTR-3B due date
the months - April and May, 21 adequate for the Final Tax Liability has not been paid within quarterly GSTR-3B due date
CGST 50 CGST 50
cumulative tax liability The final tax liability for the first two months is higher than the tax 18% of the tax liability(from GSTR-
SGST 50 SGST 50
IGST 80 IGST 80 for the IThst two months
amount paid through pre-filled form GST PMT-06, and such excess 3B due date* till the date of payment)
Cess ---- Cess --- of the quarter.
liability has not been paid within quarterly GSTR-3B due date
 What is an E-Way bill why is it required? Relevance :-
E-Way Bill is a compliance mechanism
Ü Where in by way of a digital interface
Ü upload the relevant information prior to
commencement of movement of goods
Ü The person causing the movement of goods Ü Generates E-Way Bill on GST Portal
E-Way Bill (Sec 68 & Rule 138) Ü Hassle free movement Ü Control tax evasion
Ü Track movement of goods Ü Eliminate State boundary checkpost
28

Who & When E-way Bill is required to be generate?

Who :- Every R.P. (Supplier or recepient)who causes
the movement of goods Part A
Details in E-Way Bill
Eway Bill
Portal

Other than over dimensional cargo

m y Validity of E-Way Bill

In case of Over Dimensional Cargo

Non-Requirement of E-Way Bill
Transportation of
Ø Non Taxable Goods
Ø Jwellery/ precious stone
Üin relation to a supply or ÜReasons other than supply or
ÜDue to inward supply from an unregistered person
When :- Consignment value exceeds ` 50,000
1) GSTIN of Supplier 2)Place of Dispatch(Pin Code)
3) GSTIN of Recipient 4) Place of Delivery (Pin Code)
5) Document no.(as given in Invoice/Bill of supply etc)
upto 200km

d e
for every additional 200 km or part upto 20km for every additional 20 km or part
Ø Currency
Ø Postal, Baggage
Ø Personal effect

a
1 day 1 additional day 1 day 1 additional day
Voluntary Mandatory 6) Document date 7) Value of Goods Ø Empty cargo container
Generation Generation 8) HSN Code [upto 5cr-2digit Above 5cr-4 digit] Note :- Multimodal shipment where one leg in ship the above both options are available Ü Transported by non-motorised

c
CA Vishal Bhattad
Ü Validity period shall be counted from time at which E-Way bill has been generated
(even if consignment 9) Reason for Transportation vehicles
Think (after completion of info in part B by transporter)
value is ` 50000 or less) Ü Movement of goods under-

A
Part A Ü First day shall be expired on mid night of succeeding day
GST Ü Validity of E-way bill may be extended within 8 hours from the time of its expiry
minstry of defense
1) Vehicle Number for Road
Consignment Job Work handicraft Ü Supply under Schedule-III

t
Think 14th April 15th -16th 16th-17th
value exceeds goods 2) Transport Document No(Goods receipt, No/Railway Receipt,No.
10 am 12 am 12 am Ü Supply under Custom supervision

r
` 50,000 Principal /etc.) Vishal sir 1- Day 1- Day Transport of exempt goods
EWB Midnight Midnight
or Person exempted (except de-oiled cake) etc.
Ü Every R.P. causing
movement of goods
Ü Can authorized
ECO or Courier Agency
Job Worker
(if Registered)

Inter State movement a

from obtaining
registration

m
U/s 24(i)&(ii)
Consignee

S
or Transporter to furnish E-Way Bill is required
details in Part-A

Determination of
Value
’
Irrespective of consignment value

V
When E-Way Bill is required to
be generated?
Consignor
Transhipment of Goods

m y
Consignor / Recipient(who has furnished Part A) or

e
Mandatory generation Transporter
of E-Way bill if can assign the E-Way Bill to another registered transporter to update Part B

d
Goods Goods Goods
Value exceeds ` 50,000 transported of E-Way bill for further movement of goods.
Transported transported Note- only 1 EWB is required

a
Determined as by Road by Railways by Air/Vessel
per Section 15

c
E-way bill by R.P.(supplier/recipient) Documents to be carried by PIC Acceptance/Rejection/cancellation of E-Way Bill Rule 138E: Restriction on furnishing information in
Declared in invoice/ to be Information in Part B
generated The person in charge of a conveyance shall carry— Part A of EWB-01

A
Bill of Supply/ before/After
before (a) the invoice or bill of supply or delivery challan, Bill of Entry etc. and
Delivery Challan movement commencement of Acceptance/ Rejection Cancellation of E-Way bill No person shall be allowed to furnish information in

t
of goods movement of goods but it (b) a copy of the e-way bill in Üphysical form or ÜEWB no. in electronic Part A in respect of any outward movement of goods
Issued in respect shall not be deliverd unless form or Ümapped to a RFI Device embedded on to the conveyance

r
by the Recipient of a Registered person, who
of said consignment EWB is produced at the Goods not Goods
Not Applicable :- for movement of goods by rail or by air or vessel. (if registered)or or not

a
time of delivery transported
supplier (a) Being composition registared person, has not furnished
Inspection of E-Way Bill transported
Includes Excludes Self Transportation within72 hours CHPOS for 2 concective quoters.
Third party as per

m
CGST Value of (own vehicle/hired (Transporter) Before delivery details (b) Being person other than (a) has not furnished returns
SGST/ Exempt or public conveyance) Rights of Commissioner Rights of person of goods(whichever is furnished for a consective period of 2 tax periods

S
UTGST earlier)or else

’
Supply Ü Right to intercept any conveyance If vehicle detained for more
IGST Deemed Acceptance Cancellation to be done within 24 hours (c) Being person other than (a) has not furnished
of goods Part A Part B Part A Part B verify E-way bill than 30 mins transporter may
Cess Consignment Vehicle Consignment Cannot be cancelled if verified in transit GSTRI for any two months/ Querters

V
Vehicle
Details Number Details Number
Ü Right to install Radio Frequency upload the information in
Value (as per xxx Identification device reader Right Form GST EWB-04 on (d) Being a person whose registration has been suspended
Transporter
Non Compliance of E-Way Bill
sec 15) declered Registered Person (UEN/GSTIN) to physical common portal under rule 21A (1)/ (3)/ (2A)
(in invoice/ Ü Verification of conveyance
BOS/ DC) Sec 122 Sec 129 proviso: commissioner on receipt of an application from RP
GTA Unregistered Unique Enrollment
+ GST xxx Number Summary Report & final Report - to be recorded in EWB 05, on sefficient cause being shown, order in
including cess GTA Registered online in Form GST EWB-03 Taxable person Transporting Confiscation
the goods liable to penalty EWB 06, allow furnishing of information in part A of EWB
If amount > 50R xxx Single Registration GSTIN Part A(summary)- within 24 hrs of inspection of Goods &
Exclude: value of exempt goods Multiple Registration Common UEN Part B(Final)- within 3 days of inspection of ` 10,000 or Tax evaded conveyance or reject the request after providing OBH
(incase of invoice cum BOS) [Extension available for further 3 days (whichever is higher)