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S ⑳

~
Jo I ↓
GSTX GSTv ast X -

Excise w
Excise

I
VAT n
-> Diesel
--

I
-> Aviation turbine
Wel
Drugs Tobacco -> motor
spirit

air Natural Ganes
->

GSTW
State central Petroleum crude
->

2
Excise exciseh
/
EMF Petrol
&

Alcoholic
liquor for
Commption

Human

I
state Excisein
VAT/(Sr
VAT/S
sec 5 1955 Act 20 17

section I CGST
->
Act 2017

sec 9()

supply->Good/surim monolia in mumpions


Intra
strate


CaST

I
value
/
-
S
Rate
↓-
204-> astouncil
Forward I
92)
Sec

OAMN Petrol

astmay be levied in
Future

12c
9(3) -> RCM ->
Recipient
sec 9(y) ->
REM -> Recipient

sec 9(5)-> ECO


I

Taxable VS Registered
person Person

-
-(a)
-
Person liable ast
Registered be Registend
to
Pelos Registered
sec 9 (i)
All taxable Pasov

16
sec

Every Registered Ponon


can claim ITC
-

~
X
~

R
supply sec 7

↓ ↓
7 CD 7(z)
supply include supply Exclude

-- i
Comiduation without
comiduation
7(2)(+)
Se
7(2) (6)
-
-CDC) notified

(a) 7()(6)
I /

schedule I schedule
↓a
Y dregati
e
subbly
↓ > SOG
schedule - -
-

4 SoS
Goode,
&

7(1)(c)

->
USE

Netflix,
gs pronth

Sec 7(1) (aa)

club etc
I
specific suvice

to members

supply
-

logical
->

Flatoungalows ->
Immorta

ommitted
-

X -
-

-
Sec 9 ->
CaST Act

9(1) ->
Taxable Person
except
are
Ent
Good alholic
state
supply service

Consumptio
J.
CGST

- - I ↳
Rate
/
value
Time
SeC
=>

15 20y
12/13 (ly
=

Sec

9(2) -> OAMN Petrol Khatam

9(3) ->

suppliu -> De

I
·

RCM

9(y) ->
specified Goods

supplies - Buyu
Jo
URP to
Registered
Buildes
9(,5) -> Notified
Care

Tax ->
ECO

↳causesrun
seller
Eco
-

presen
supplie Recipient

oyo-

-
daluber-

~ ~

Cement/C
⑳ URP-- Builder
-

Scm g()
~
=

Good/seric
->
URP Builder
-
207,
Bot RP
URP
->
⑪ ⑳


Forward -> hort


->

⑰@π5.I

1
Aggregate Ho

-
single music
company
To in state
-

-
-

13

-
X
SEC 12 12C 13 Sec14

12(I) ToS -
Good 13)
TOS - service I
- X
12(z) Forward 13(2) Forward

12(3) RCM 13
(D REM

12(4) Voucher 13 () Voucher

12(5) Residual Residual


Cale G Ca9

12(0) IntLate fee 1390) Interet/C*


Penalty /Polly
Notification No 66/2017 -> Trs of Goods ->
Advance (i.e. waterregrent]

13(z)
12(2)
2
13(3)
12(3)
S ->
R

fort

Kaks-> supply ay
*PT - Mr. Manz

o ITC Restricted
Not due to sec 38
1000
Paymento Is

11(***
[credit sales]

of earliest GSTR-38 (to be filed after expiry of


180 days]

loited ->
sublin
asta-ssufisin
-> and inflecting
isti-3
is in

111111
-

lastn-g
02
O
m
I

30lNoventy
I

of Next
11

year
"I acpiant
Sillz
-
Machine 100000
->

16(3) aST 18000

Stae-so
Machine Or 118000 -

~nea,
Depr

I to Bank 11800

Oef IT2
Sec 16

c Es Es s
I I ↓
Jo
2 conditions 4- 5 Time limit
condition Ca

↓ ↓
amendmend ammendrund
f4= 22 -

23

Example (

Haxableperion
④ -
Registeron
D
↓- Taxe
26106/22 olliezz
Yohah I IT

Liable to
be Registered -> To day
Example ->2
Taxable Penon
TIc
2610685o7
A
Yohakh
-
30day
-

-
Ambanis
I
ast
scrove
-
Mr. A Mr. B Ambani
n
- [contractor]

3 crove

+ast
- more than 50 CC

own Comfruction

14
more
personal -> X

Busines -> ITC v

~
F
-

-
-

-
I hap -> 1955

#
Peretz
Jo
on
Payment
A
tax

to

E. cah E credit E Liability


Ledger Ledger Ledger
only

-

AAA

. ud

digit Ehiability Register


Jisdas
18 digit CIN I xitah
put 2
credit

CPIN
->

vSN -
AAAA X

-
E-credithedge -
->
X
cant
of
only -
unlize act
-

-> -
- >
-
- - - -

-
-

↳cann
n

export withoutpaymentof GST


->
-> 54. - sales purchase -> 187

AAA
AAA
Fraud
->

can
bethe
taxm=> I year
heads
Major
-
19ST CaST sast UTGST

Tax 10000 e W w

Internet W So 50 -

Late fee -
e W L
-
Penalty 2 - e

S
other - n an
e

Minow
heads

PMT-0g -> Major head



Minor head
& Vice vera

Ruk -> 868

RP - Taxable supply > Sohakh


per tax
period

99%
E. credit >
↳ ly. - cash
860v

Sales 1955 -> No hakb

Payable ↳
Credit99.3960000
caul If
40000

ITC -
14st -> 60 hake

a
cast
SShT

Intent
-

outward supply 0 day


I
->

day after
next
[duedata

I
E. cash hedger x 184.X
fill the
Date of
Actual Payment
2 ITC -
wrong claim

orrelegleycaneI
wrong claim x
184.x

of permal
/paymen
-> Notapplicable

Rates polychah he
->m & ->Ratna
*A
Ratne
->
-> Good only

-anal
fron
taxablean
petrol
Nagaland Khatam
MMFt X

E
x
wor
Ad X

I
subblic -> Recipient
9(3)

[HAS] ⑭
->Ignove
X

iv) Fly ash Bricks v) Brick or Fossil fuel

[No own Invoice]


X

X X

IMP
AAA ADA

>85. ⑦!.* days

*AA Hodend
X Not relevant
->
for
CA INTER
Iohald/20 Lah/nohakh
-
to

lat
alon/21
Jo Youath 31/03/22
- Taxable
I
Reg

-1
olloy/22 3 Yos123

Mr. maae -> exclusive -> SOG


*
yohalh ->
applicable

Voluntary Reg -> shall ->

Adual To 46hakh -> alh


Agent
Jo
·own Invoice No own Invoice

I J
Computary Regu
↳1

principal agent

Sun shal
Ago.ipals
and
e
An opted Notopted

-
S-o
/

Care 2
care I

withtigg
within 15

y I/

same

AA X
-

Physical Verification ->

Agg. No

--/
s

composition Registration
scheme

Jo I /

Internet on loan -> Not to


Intent u
X 62
comideed
Read only Nvi->
->
but Kulena

Care I Ca492

moto
sue
po
-> cancellation by
A
* ->

Janallation

AAA NVI

order
y
->
NUl


-
30 +30 + 30
Gee)
I
↓ 100 + 100 p.d.

-> 20M
H
CMP-08
- 31s4/12/2023
↳> 18th

Invoice wise
* top-

Interstall
to (->
* 100 + 100
1500swol
/

2.5 Lakh
I

↳ Read
↳ Ifflastr-1 -> 13th
I
↳ Monthly Payment 25th
->

Nex
astr

If
I optional ster
*
IFF

GSTR-1
-

itemutterie e -8
- - 1
=

25/ Next mont

->

O
-

Dekh lens
->
O R MP


⑤ uarterly I
Return /

monthly
Payment
Taxable e
I
Exempt

·new East
Jo
sec-11
Exemption
Ja
Notify-> hIs
Learn
*** ->

Learn (logically

Provided -> Room Rut >5000p.d. -> taxable (*x4,Ytz]

Logically w

Learn
- I
999p.d
-> AP
Exempt
Jo 999%.d
subtepmit 999g
p. d
⑳!!!
=@°@·°
--
Learn

Learn ⑲ Import India & Export


Learn 6 within

~
=@=⑦
**A: logically ->
30109/22
u -
- -

- -

Learn

feary

As stered Person
↳idential
Fast Rem

Nagaland
12AAM
=-
Learn

TCS

Logical -

- - -

by an ---

Individual

her Han
500

wea -

⑤)!?!?
⑳I Except as post card
=°@=⑦x 6) Inland letter
>
=> I Book Post
=@°@°@°@π
=°@=°π°
as ordinary post (up to logram)

Gort-Gout
small
③miner
a -
-

Entity ~Exampl

emantic -
- ~
ADD
a n
·CCI
n

Partly in India
Tow operator service -
Partly outside India
J.
by Indian tow oquator
I
To foreign tourist
I
To the extent savi
Tax invoice, Debit note & credit note
a

ristered
* to <-> Intra state

* to <-> Inter state -> upto


2.5 Lale

10 X

Mam
X
->

X
->

xe

AAA ↳9

-
NVl

GTA - Rood
-
- >
AAA AAA

①R Code

10 .

⑳ .
⑧.

⑦ W
.
h))h

-

⑭ -

I
Advance
~ 145t
C
-

@x*④⑧II!π@π⑦@④*AR solnovember.),

supply xy
Invoice
- W -

X X -

X -X u

g()/9(4)

subbly,Sul,
Eway
e

InvoicesNormally sulTire
Tax
Registers) RCM ->
supplic - Recipient
->Part 1 comigument
->

↳Part2 -> vehicles


↳Goods

-
00000000
-
↳Read

- -

movement hi
state
Inter
-> I
->
itratethe -

in
-


MPOL
-

Snor
MPOL

-
-

a
-
⑭dover
↓ Check
Indowe

Dhopal Jo
Bill
No Eway
Good -> confiscaten
Truck
-

i
- I

-
48000
TV

6000
anumed

54000

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