GIST OF GST

By - CA Rajkumar

Gate No. 1 Gate No. 2

Goods Services Neither Goods nor Services PART #1 ; Meaning of Supply

EVERY KIND OF MOVABLE ANYTHING OTHER THAN Ÿ Money, All form of supply of Goods/SERVICE such as: 4 specified Activities will be treated as SUPPLY
Properties GOODS Ÿ Securities. Ÿ Sale even if it is WITHOUT CONSIDERATION
[WHICH CAN BE MOVED AS (i.e. AN ACTIVITY- either Ÿ Exchange
SUCH without any dismantling Active /Passive Ÿ Transfer For Example: Transactions in between Related
from one place to another) i.e. Do something or Not to Ÿ Barter party ie Transaction berween family members etc.
eg.:Exercise Machine, Ceiling do something. ie NEGATIVE Ÿ License
fan, small Storage tank etc. ACTIVITIES Ÿ Renting For Example : Transaction in between principal
Ÿ Lease and Agent.
Including: GROWING Crops & Including: Transaction in Transaction in money & Securities
Ÿ Disposal
Grass, things attached to money & Securities with Without Consideration.
OR forming part OF THE Land Consideration. Made or to be made IN THE COURSE or furtherance
(eg. Signage, Electricity Pole of Business for a consideration
etc.) Transactions between club and members with
------------------------------------------- Consideration
ACTIONABLE CLAIM will Also
Importation of services with Consideration
be treated as Goods
(business/Personnel).

PART #2 ; Some Clarification: Supply of GOODS v/s Supply of SERVICE

Box 9
Movable Property Sale of Goods Supply of Goods
(Goods) Hire Purchase TRANSACTIONS of Goods
Miscellaneous:
Transfer of RIGHT / RIGHT to use Goods Supply of SERVICE
Permanent transfer of Business Assets (Goods) Supply of Goods
INVOICE: and E-way Bill Immovable Property Renting / Leasing of Immovable Property Supply of Service
Ÿ TAX INVOICE issued BY TAXABLE PERSON Sale of Under Construction Property Supply of Service
Ÿ Bill of Supply: By Person Availing Composition Scheme. Sale of Complete / Constructed Property No Supply
MANNER OF PAYMENT OF GST: -
Ÿ By using: E-CASH Ledger & E-Credit Ledger on GST Portal @ Specified Frequency by DUE
PAR T #3 NO SUPPLY: [NEW MAGIC OF W/G LIQUOR WALE]
DATE. (i) Non Taxable Territory to Non Taxable Territory
(ii) Activity by employee to employer
REGISTRATION: (iii) services by Court, Tribunals
Ÿ TIME LIMIT: 30 DAYS From: Crossing the limit of Rs. 20 Lakhs / 10 Lakh/40 Lakhs (iv) services by Govt. officials like president, prime minister, chief minister, minister, MP, MLC, MLA,
Ÿ However the limit is Not Applicable - For INTER STATE supply of goods / Casual Taxable (v) Mortuary services
Person etc. (vi) Actionable claims, other than lottery, betting, gambling.
(vii) Liquor license
RETURN: (viii) Sale of Land. Completed Building
Ÿ Outward supply Return [GSTR 1] • Periodic Return, [GSTR 3B]
Ÿ Annual return, • etc. PART #4 Bundled Supply
[A] Composite supply (NATURAL BUNDLE): shall be treated as a supply of PRINCIPAL SUPPLY;
INPUT TAX CREDIT:
Ÿ ITC Availment •ITC Utilisation [B] Mixed supply (Artificial bundled) – shall be treated as supply of that particular supply which attract HIGHEST
RECORDS tax rates.

REFUNDS

Gate No. 3
Box 8
NATURE OF SUPPLY: INTRA OR INTER
Charge Time of Supply of Services Time of Supply of Goods
ORIGIN OF SUPPLY In 2 Different DESTINATION OF SUPPLY
Normal Charge Invoice date Invoice date ie Consumption place of
Mechanism (NCM) OR OR supply
-State
Payment Date Payment Date
As per section : 2 of CGST Act - UT'S
[Whichever is Earlier] [Whichever is Earlier ]
1 Head Office - State & UT OF GOODS
2 Branch Office - Countries ie Border of State/UT/
Reverse Charge Payment Date Payment Date Country /State & UT : Exist
Mechanism (RCM) OR OR 3 Head Office / Branch Office OF SERVICE
61st Day from Invoice Date 31st Day from Invoice Date (which is more connected)
[Whichever is Earlier] 0R 4 Residence
Ü Then the supply will be Inter- state
Goods Receiving Date
Supply
[Whichever is Earliest]
Ü Otherwise : it will be intra state supply

Box 7
Gate No. 4
NCM/RCM
Generally: SUPPLIER Liable to PAY GST to Govt.
BY TAXABLE PERSON: Any person, who is Registered or required to be Registered ie the Person
In case of Supply of Specified Services / Goods : RCM will be applicable ie Recipient liable to PAY GST liable to pay GST.
eg :
Ÿ Goods Transport Agency Service, Step 1: No Registration
# AN Agriculturist exclusively engaged in Agriculture
Ÿ Legal Services by advocate or firm of advocate,
(However corporate agriculturist are Taxable Person)
Ÿ Sponsorship service, # Person making EXCLUSIVE EXEMPTED SUPPLY.
Ÿ Govt. services # Other Person as may be notified eg Supplier in case of RCM.
Ÿ Director's services, Step 2: Mandatory Registration
Ÿ Insurance Agent's service, # Inter- state supply of GOODS
Ÿ Etc. # Casual Taxable Person
# Non Resident taxable person.
Step #3 Registration After Limit
Box 6 #Aggregate Turnover Exceed the Applicable Limit of Rs 10/20/40 Lakh

Computation of GST
Regular Scheme Composition Scheme
Gate No. 5
Transaction Value = Assessable Value Alternate method to pay
With Adjustments– taxes for small Taxpayers.
I- [Include] Incidental Expenses eg Packing EXPENSES. Gate No. 5100% EXEMPTIONS
D- [Exclude]: Cash /Bulk/ year END DISCOUNT etc. Exempted Services: Total 100 + Services are exempted
#Daan, Dharm, Shiksha, Swasthya, Khel, Sarkaar, Kisaan, Manoranjan,
I- [Include] interest, Penalty etc #Goods Transportation, Passenger Transportation, Renting of Immovable Property, Social Activity
O- [Include] Obligation of Supplier paid by Recipient [G.P.R.S.]
T- [Include] Taxes other than GST and Compensation Cess eg Excise Duty
etc Goods: Total 150 Entries- [NOT IN SYLLABUS]: National flag, Plastic Bangles, Live fish, fresh milk, potato,
Grapes, Live bovine animals, Live sheep and goats etc.
S- [Exclude] Government Subsidy
 CHAPTER 1 INTRODUCTI

WHITEY compulsory Extortion money

of which is
made under and Act or low to support the
Nation or to fullfil needs of members of country

TWEETY be divided into 2 Parts first one is direct

TAX and another one is Indirect TAX
where Incidence of TAX borne By the person on
whom it is levied imposed then it will be called
d
Ineffe'InFden of tax borne other person
By any
ie END user consumer then it will be called as
Indirect tax Goods services MI
Destination Principle
According to Destination principle taxes shall be
levied and collected By that county STATE UT
where goods or services are consumed

Mulh Point collection with credit concept

Costs conss
IRON wire_WIRE Mcc CARF
00 10000 5,00000
n

Mulhetti output outputtax

IF output
tax outputtax 149000
g
Credit

[Link] niift
cue t
Ite Input tax credit
to Tax 90000
 ie KARTA KOI AUR Hai
BHARTA 1201 AUR Hai
ie Businessman it Just
TAX collection centre for 917

Features of Indirect TAXES

1 Important source of Revenue Indirect taxes contribute
more than 50 of the total TAX Revenue G FY
23 24 Revenue was 20 lake or Plus

I tax on Goods services Indirect TAXES levied on

goods service ie on Businessmans

Iii shifting of Burden Tax paid By supplier is Recovered

from the recipient and ultimately total tax Burden
Borne By the END Uber
e no perception of Direct Pinch under Indirect taxes
most of the time the taxpayer paying tax without
Actually knowing that he is paying TAX ie tax
Amount generally 13 Built in Price

Inflationary Indirect tax rate variation

or
Directly Affects the price of goods
services

1 wider tax Base It Affects larger Number of

peoples as compared to Direct TAX
V11 Regressive in nature the Rate of Indirect taxes
are shame for rich Poor consumers
III Promote social welfare under Indiret TAXES
High tax rates are imposed on Demerit Items
like to [Link]
 Differences in INDIKE TAX Direct TAX
Basis INDIRF TAX Direct TAX

1 Burden ofTAX ON END user on the person on whom

It is levied
2 NATURE Regressive progressive
wider marrow
3 TAX Base
4
EEEafn YEafEesctyDIEcI9TnAHect
5 Effecton It affects END User It Affects Taxpayer
Person Indirectly Directly
 INTRODUCTION of GST

1 I Taxation system there multiple TAXES

are
leading to multiple Acts multiple taxable Events
and multiple compliances_ So to overcome with
these problems Gst has been Introduced in INDIA

2 In old taxation system there was the problem of

cascading ie TAX on tax and Double taxation ie
where one thing is taxed twice first By treating
it as Goods second By treating it as service
0 to over come with this problem Gout
GST Intr duced
3 In old taxation system taxpayer was treated as
manufacturer TRADER service provider But under
Ust taxpayer will be called as supplies
[Link] will be called as Recipient

WHAT is GST
1 GST is a tax on Goods or services
1 It is levied on supply of Goods or services
111
supply may be Inmate or taste
INTRA State supply where origin destination of a
supply fall with is the same state or ut today it will
be called as Inba State supply
e
Manthfflee k I [Link]
CG
9arse Sastfand
or in Urast fund which is controlled By
Inter Stalesupplies where origin and Destination of
supply falls with in two Different state UT's
contres etc then the Bupply will be called as
Inter state supply
 on Inter state supplies Iast will be payable to Ch
and After that ca will transfer cast Portion 50
to Chst fund Balance 50.1 to consuming
State's sast fund
Total Number of States UT's

purEstates m EYE
n
States

28 3 5
Delhi
Pondicherry LIETIGARH
J K ANDAMAN NICOBAR
LAKSHYADweep
DADRA MAGAR
Haveli Daman
DII

utilisation of ITC

ITC shall be utilised 13 the following sequence f

i credit of Iast will be utilised for the payment
of a IGST
b CAST set or In any sequence
Ay
i credit of cast will be utilised for the payment of
8
i credit of sast will be used for the payment of
a sast
b 1955
IORI
111 credit of utast will be used for the paymen
of a Utast
b IGST

TAXES Subsumed Not subsumed in Gst

TAXES subsumed 13GST TAXES NOT Subsumed in Gst

17 types of taxes have TAXES which have not
been subsumed in Gst been subsumed in GST
which follows
are as are as follows
CENTRAL EX are Duty impost Duty
VAT EX Post Duty
sales TAX
central Electricity Duty
ENTRY TAX Octroi Road TAX PassengerTAX
Service TAX Toll TAX
TAI In Being Stamp Duty
ambling
ete Etery etc

OLD TAXES VS NEW TAX GST

Alcoholic liquor for Human consumption 8 State Excise Duty
Sales TAX
5 PETROLEUM Products CENTRAL Excise Duty sales TAX

Tobacco CENTRAL Excise Duty The Gst

Rest of the Goods services GST
 BENEFITS of GST
1 No multiple taxes multiple taxable
no Events and
NO multiple compliances
11 NO cascading
111 NO Double taxation
n uniformity in law
c Growth in Govt Revenue
V1 Boost to make in India Initiative
V11 coin win situation for All like for Govt for
taxpayer for consumer

Goods and Services TAX NETWORK GSTN

GSTN is a company registered under section 8 of
companies Act 2013 ie NOT for profit company
Both the Gort provide fund to
GSTN
GSTN Provides Gst Portal for govt and TAX Payer
following facilities offered By GSTN V12
are
Registration filing of Returns Payment of GST
Distribution of Iast etc

Concept of GSP ASP

GSP GST SUVIDHA Provider

ASP Application service provider

Basically there are some softwares which

helps to communicate with cist Portal These
soft waves are used By small taxpayer to fulfil
various legal compliances like filing of Return etc

It works on PULL PUSH mode that means

Raw DATA is pulled from the computer of
taxpayer and After organising the same it
push the organised DATA to GST PORTAL
 constitution of India
there are 4 Articles which are Relevant Here
Article NO 246A
Article NO 269A
Article NO 366
Article NO 279 A
law
Artide NO 246A Power to make

For INTRA state Supplies Central Government and

to
Every State Govt have simultences power
MFkIt state supplies central Govt has Exclusive
power to make laws
5 Petroleum products ie Petroleum crude Diesel
Petrol Natural GAS Aviation turbine fuel ATF
will be the Part of cist from the date as
recommended By Gsi council
Article NO 269A 8 DISTRIBUTION of IAST
Iast will be shared in the ratio of 50 501
between central govt and state Govt In case of
UT 50 for UTast fund
meaning there by IGST first goes to Inst fund
later on c G Shall transfer 501 to cast fund
Balance 501 to sast Uthstfand
All International Transactions will be called as
Inter State

1 it fi aftittteaaerseumanconsumn
Goods Any king of morable property will be
called as goods

S her than goods will be

a anything

Article NO 279A Gstcouncil

kind of changes or Amendment in ast is
Any
possible on the Recommendation of GST Council
Gst Council shall consists of

EE i
finanance minister
Ei
or other
sac s
minister
any
The ast council decide the present and future
of GST law
Decision making process
Representation of any change before Gst council
By any Industry or Department
over the same
voting in Gst council
on Tif or more weighted favorable voting
Gst Council shall send the Recommendation
to the Parliament
After that an official Notification shall
be issued for such change
And now the change will be effective

VotingPowers i of Ca is
of Sh is
Minimum number of members for a voting 51
 FOR YOUR 9K ONLY
ie NOT For EXAM

SC

GEAINAI
LITTLE 111111
Selfie P [Link]
App
Mother on

SIKHATIHai ie order Instruck for Doubt

ie CIGARS remote

[Link] .FI
Firearm Taxes
1091 HIAHAB HUSBAND
wife101
Maa ki seeker for Sas aa ki
Befi Mandela seen Damad Ke
SASUR SAHAB KI liye OPTIONAC
BAAT Manni ILL Babu ki BAAT
manni mandatory

CBic Central Board of Indirect TAXES customs

 CHAPTER 8 DEFINITIONS

I ÉdTu
1
q is basically a contingent assets
meaning there by that Any kind of Assets Benefit
may or may not be received

Examples Specified Actimable claim

Lottery Betting gambling
CASINO Horse Racing 8p
online money gaming liable to
NON Spectred Actionable clown 95T
Unseured Debts NOT a
Pending litigations supply
It Meg's
[Link]

Agent means a person who works on

Behalf
of his principal and
Agent can be called with any name
like factor Del credene Agent Broker etc
3 PRINCIPAL A person on whose behalf Agent works
4 Aggregate Turnover It means
[Link] out ward supply will be the
past of Aggregate turnover
whether it is Intra outer state
Mcu Rlm etc
Inwardsupply of Inward supply will never be
the Part of Aggregate Turnores
either it is under man orRom
Ote Any TAX other than Gst and
 Compensation CESS will be Included
CENTRA
in Aggregate turnover
Excise Duty VAT ete
In calculating_of Aggregate torn ones
Clubbing
All premises turnover under the
SAME PAN is All over India will
be Included

an Exempt supply consits of

[Link]
If
3 types of supplies
A supply which 100 Exempted
way of an Exemption
By Notification Issued By Govt
DERM nic Rated supply
Mom taxable supplies as Petro
sad Products Alcoholic liquor for
Human Consumption

I III e means Individual or HOF who

an
Actively engaged in cultivenin of
Land By own labour or labor
of his own family
Passively engaged 15 cultivation
of land By labor under the
personal supervision control
of himself or of any family
member

[Link] a spouse kids always be

the PART of family
Parents Grand parents Brother Sister will
Also be the part of family if
are or they
mainly Dependent on
wholly
the person
 Authorised Banks Means the Bank or Branch
of the BANK Authorised By the
collect tax or
government to any
other amount under the ACT

Board means CBic ie central Board of

Indirect TAXES customs

Bene seen

Input capitalGoods InputService

Goods services used as Intended to be issued
for the Buxinen Of furtherance of Business

It is a CAPITAL It
11T
is a Revenue is a service
Expenditure For Expenditure for then it will be
goods then It Goods then it called as an
will be called as will be called to put service
CAPITAL Goods as DUPUTS
For
Lent
too
recent Eset
10000 Amoutof Gst Amount of Gst amount of GST
F Paid on this paid on this
paid on this
INPUT TAX BED aputtc
for recepent for recipient for Reepiest

Itee Low ite

Loe Passenger vehicles CAR scoulesetc Ite NOT
Allowed say
Howeres Goods rebids a truck or speed
 which ep fire fighting vehicle Ite of the
shall be allowed If we are Using
same
All this for Business purpose
ie
InwardSupply
ii
[Link]
ofService
Jett
fFitf output
we
service

output Gst xxx

xxx
Ito xxx y use
NET

2 CASUAL taxable person person who occasionally

Any
Undertake transactions of supplyofGoods
or services
a state or or where he has
Iq
No fixed Buxiness Place
Special Point for C T.P
Threshold limit Re10 20 40 N A
Registralm 5 Days in advance
A Payment of Estimated GST 5Daysis Advan
Life of Registralm Certificate 90 90DAYS

3 Now Resident taxable person

A person who
occasionally undertake transactions
of Supply of Goods ININDI
Services

He has no fixed Burins plae or Residencein

INDIA
He is coming from outside INDIA

special Points for NRTP same ACTP

4 common Portal Already written in Introduction CHAP

Infesting in return either in moment or

Mon monetist form
against supply of Gerds service Active
Passive
be called as consideration
wita all
Govt subsidy Part of consideration
NOT a
NON Govt
subsidy Part of consideration
Security Deposit Intrally not a Part of consideration
But when Security Deposit is Adjusted
against rent that time that
Amount will become the PART
of consided

tae of paid supplin the person who is liable

to pry consideration will be called as recipient
In case of freesupplies the person to whom
service is made
supply of Goods
It Also Inclides Agent

7 Debit Motes supplimentyInvoice

Debit note is a document which is required to
be issued in case where there is a case of
under Invocing due to charging lower value or
TAX is main Invoice
Debit Note Enhance the value of Invoice
liability of supplies and ITC of Recipient
ME Debit not issued By supplies only be
Relevant in GST law
 CRI hq more is a document which is refused
to be issued 13 case where there a case
of over Invocing due to charging Higher
value of supply or Higher Rate of TAX OR
under supply of Goods service or In case of
Sales Return of Goods
CREDIT note Decrease the Value of main
Invoice liability of supplier and ITC of
recipient
E Mability Register E CREDIT Ledges E cash ledges
Where a person get Registration on Gst PORTAL
3 online ledgers are opened By portal for the
Registered person
E Gability Register shows the Gst liability on the
Basis of filing of GSTR 1 By the taxpayer in
PART I and PART 2 the Additional liability
as calculated
carry
Gst officer
By
E Credit leger sows the Ite available based on
USTR 2B
E cash ledges shows the cash Available in wallet
we need to Deposit sufficient cash By challer
Due Date of Gst
in E cash Ledger owoffe
payment
India means
INDIA and part of INDIA
TWI 12 NM FROM Base line
oil Rigs located in Exclusive economic
zone which is treated as Deemed India
other territory UT
Hotel location in TWI shall be considered to be
 located in nearest state UT

ie Lee Hre Supply

ng of supply either free or paid
which is taken By Recipient
purchase Acquisionete
By waybeof called
will as Inward supply

I charged payable
IF Either as on any Inward supply
fall under NCM OR Ray

I histones Estsentafed import of Goods

will also be called as INPUT TAX
not tax paid By composite beater will not be
treated as Imput tax for recipient
OUT t
tax chargeable on outward supply

IIInyoffatment undertaken By any

a process
person on Goods Belonging to other will be
called as JOB work

Fj transfer to job worker

of goods
Return of Goods from job worker
NOT aSUPP
NOT a Supply
b
c work done By JOB worker over the Gools
supply of service and
is a hence liable to

E [Link] ded By supplier

etc
By way of Sale Transfer Exchange consideration
Either with consideration or without
made During the Bushenis furtherance of
BODINEI
Effthe Indian legal tender or
foreign currency
cheque promissory notes Bill 7 Exchange
Demand Draft Travellers cheque money order
or
Any other which is recognised By RBI

Taxable supply to Become a taxable supply

following conditions must be
satisfied
there must be Goods serve
There must be a supply
AND it is leviable to GST
NON taxable supply to be a non taxable supply
following condition must be satisfied
There must be Goods service
there must be a supply
and It is NOT levable to Gst
5 Retrolims products
9 Alcoholic liquor for
Human consumption

Taxable Territory
means the term tool to which the provision
of Respective GST Act are Applies
ep for up Gst Act up is the taxable termty

NON taxable Territory

means the territory which is Beyond the
taxable term test
9 for UP GST ACT ANY AREA Other than
up will be called as Now taxable territory
 STATEL 28 natural States
3 Deemed States J K PUD Delhi

Uniontented Already Discussed in [Link]

CHAPTER
33
otherterritlioelrigsAREA13EEZ I
340 Persons Person Includes the Individual HUF compan
Firm LLP AOP Bol Corporation a Lic
Body corporate Incorporated outside
any
India Gort Depalt society TRUST
Any other Artificial Judicial person
m the place which is
[Link] eg s1mcentficate as principal
Businen place Head office corporate office etc
principle supply The supply which has predominen
element is a composite supply will be called as
principal supply Ntt

period of 3 consecutive
370 Later Quartermeans a
months which are as follows
Pfixed I IAS QED IF

380 Registered Person

A person who is Registered under Ust
will be called as registered person
But Embassy which has taken unique
Identificalm number for cleamig Refund
 of Gst on In wand supplies will Not
be called as a registered person

FSH
TELETTmeans batch of Goods By Supplier or
PULL Collection of_Goods By Recipient
will be called as Removal

Returns return means filing of Return of GEB

Reverse charge mechanisms where Recipient is

4 Pay Gst to Gort Directly Instead of

3 1
P
person who is supplying
Goods or services
will be called as supplies and
AN Agent who ACTS on of supplier
behalf
willAlso be considered as supplier
moreover the persons who are supplying
specified Actionable claims through APP I
Otherwise will Also be called as supplier
A period for whion return is
XpÉ ed to be filed say monthy or Quarterly
will be called as TAX period

TURN over in a state It is just like the

Definition of Aggregate turnover But one
bifferance is this like AREA will a particular
State NOT all III
Y means a Refunn Say GSTR 3 B
mg with full payment of tax
 online Gaming means gaming Interment and
on
It consits Normal onlineJam
online money gaming

Comments Normal online game A service

whereas online a
money gaming
a Goods

470 Specified Actionableclaim means

hottest Betting Gambling
online moneygaming
CASINO HORSE
Racing
online gaming
money
AN online game where players Pay or Depositmoney
OR Money work 6 Crypto

In the Expectation of winning

weather it is legal or not
will called as online
be money Gaming

E
 GSTR I Re n statement OF
11g of outward supply
GSTR 3B Return

REGISTRATIONS AMI
ReicrostI

turnover Fteam FEET in EYTE Ethan Eyen

REGISTRATION X X X REGISTRAIL

Gst payable X X X ILAKH 2561 264

attain
21091

1
I palmed
a collectoxx
GO
ASTRAY
 Chapter no Chargeability Goods services

SECONI Applicable
the onia
Effective From 1 072017

EI charming section 9 of Cust act I

tf
Goods SERVICES
Except 5 PETROProducts 8111b
318k Alcohol there ftp qpf
should

Cast cast shall Intomd n t

shall be onthe be computed
in prescribed be there
trial BE me mature
ofsupply rate
A
cost paid whom
By
sec 9ᵗʰ a sÉ 3 4
section
915
In central cast
to be paid BY n Eat WHEREtransah
to Govt are made
4121158Ethics through ECO
ie
7 to 8 Goods
liable to Pay cast Egg
we
[Link]
iaEtEa
and
IRI
Supply of Goods Related
to Construction Sector
a cement etc
liable to PAY GST
IN RESP of
In Respect
4 specified of other
SERVICES
V1 services
Goods
VENDORltableto
 pay GST
Discussion
Detail
13 CHAPTER
manner of
payment

Particulars 0m g
1 TAX Paid BY
OR
Effoyo ECque Ela
VENDOR VENDOR VENDOR VENDOR
ECO
115
tax paid By IF hehas IF he
has IF vendor if Restar
Turnover Turnover 159 is Inside
in PFY in PFY company
more than morethan
10 20loks 101206km theII
I
[Link] EEE pi mPlos

NEW HOTEL Declare

that room
will be
4500010

What if OLA Uber which is located outside INDIA

How to
e in India Banate
11 Éca Appoint agent in INDIA

Oterwise
11k
Charging section for IST Section 5 of ISTACT
M
Lf this charging section will be the same as
Above However few Differences are here

IN TRA STATE will be replaced with Interstate

Rate of cyst is 14 20 However Rate
of Iast will be 28 40

ONE Additional provision Given in Iast charging lectin

Iast on import of Goods shall be
imposed and collected By custom law
Before clearame of Goods like impost
Duty
and later on the Amount shall be
transferred By custom report to GST
Depalt of Goods online
However In case of impost
money gaming which iscanIntangible in
this case custom repalt not Interfare
So fast shall be imposed and collected
By Gst Depart
Itself
 Goods
Services

Iy king of
and movable
movable property is called Goods
property means which can be moved
from one place to another without any Dismatling

ANDIncludese Growing crops TREES Grass etc

AND Actionable claims stall Also be called as

goods
I MinsYearied
Service
service
Anything other than Goods will be called as
Service can be of two types one is active
service another is Passive services

NeitherGoods NOR Services

be treated as
Money and security shall never
goods or services
However where there is a f
Currency change
Form change
Denomination change
For a consideration ie commission etc then It
will be considered as supply of services

Moreover Activities In Relation to money for a

consideration well Also be called as a seed
more c [Link] [Link]
Ted Gst why not on money Ef n

ad
seen SEE a
money HR
M fg
iI 1 FFFFa
IFIIE 8 am aymoney s fe
Interstate
IGSTY ELI
taxable person RI

I I
 CHAPTER 4 Supply
Meaning of Supply SECTION 7 Read with
There are 7 POINTER to decide supply 3 Paid
unpaid ie free

POINT 1 TEST Pass supply

Point
2_ transaction is Between club member etc
will be treated as supply and shall
be treated as Deemed separate they
Pdi Point 3 impost of Service for
for a consideration
Business purpose as personal purpose seals be
treated 98 Soppy

FREE PointI transaction 15 Between Relded Pasties or

15 Between Deemed Distinct person
shall be treated as supply
Relparty Family member
8 CompanyDirector
employer Empyee
Let 1 Gift to employee up to be50,000
per Fy per employee will be
treated as NO supply
Deemed Distinct person
PAN
I 2 Business premises under same
AND
LN 2 Both have separate Registration
or one has Registration and
another has NO Registastin
Where Both the conditions are
Satified thenDistinct
it will be
Deemed person
FREE Pointis permanent transfer of BusinessAssets
Where ITC has already been Availed then
the transaction will be considered as
supply
FF Point impost of service for free for
Business purpose FROM APNE Se Hai
ie Related person then Jupost
of service will be a supply
FLEE Cif Transaction is Between poinated AND
Agent will be treated as a supply

SECMON 7 Read with schedule II

AS per of pointer there is a supply But sometimes

confusion may Arise About whether the given
service
supply is a supply of Goods as supply of
So Here is the clarification Uls 7 Read with schedule 11

goods

saleof pitting
Goods ftp of permanent EtlGods
f
1 ofGoods goods transfer of
of goods
Supplyof
Goods
stay gutpply 1 supply
style Goods
of Supplyof
Fervice
Goods
 Immovable Property

sale of
IREI Sale of land
completed VStruction
suppy 7 Plot suiting
service Bekhed
sepoy
FFenie
Business

sale closure
Running of Business
Bugger To
Supplyof RemaineyGoods
service stall Deemed to be
But No Gst
As it is Exempted supply ofacods tonself
Specific combination of
Goods Service

JOB
work negative
Wentact Activities
1
supply
Sryce
I
supply
iqrent surely

style
supply style
service

I PR temporary transfer Supply

fce
ee copyright
etc permanent Transzes Supply 7
goods
 Software

CustomTTeady made
stage
service Empory
1h
transfer 1799380
skate stoolgot
Goods

NEGATIVE list of supply ie NO Soppy [Link]

ie Root Extract Kar Di
NAAAAHI KUTTA

NEW magic of w
a liquor wa e Insurance

Movementof Goods from Mtt to Mit Not a supply

Moreover Indian Agent's commission 9180 Exemble
from GST
work done By funblogee Including whole time
Director where consideration is called as
Salary NOT a supply
Anything Beyond contractual obligation is
called as gift gifts up to 50000 Per F Y
NOT a
supply
Sale of Goods coming from outside India to
India Before clearance to India ie when
Goods in Dotted AREA ie when goods lying
at PORT when glods lying at custom
warehouse when Goods was in Sea they
the Trandachin will not be a supply
 Services Including Starvation not asuppl
Mortery
Actionable claims other than specified
Actionable claims not a Suppy

Government people President PM on minister

MLA MLC MP PARSHAD
Chairperson of Govt Body
past time Director of
gout Body
SERY Is given above shall
By
not be treated as supply

Sale of immovable property other than under

contraction property shall not be a supply
Service Given By S C H C District court any
other court OR TRIBUNAL shall not be
a soppy
wa Activities as specified under Article 90 2434
243W sanitisation ete given By Gort
shall not be a
supply
haman wale Govt
liquor licence
be
Gien By state
9
steelnot Sorry
Insurance

2 2 7
 PART D Bundle Supplies

Composite Bundle where 2 or more taxable Supolin

Ptutt are given which are naturally
Bundled and one of the supply is
a principal
per section 8 supplyof compositesupply
AS classification
shall be goes to principle supply

where 2 or more supplies are made

Idsupply to gather for a single price and which is
Not Naturally Bundled None of the
supply is a principal supply
Seem classification of such Bundle shall
be made is that supply which
carry Highest Rate of TAX

NO need to Remember Arcular MO

of PDF to Printer and printer use some

QI supply
goods and service like Paper printing
Ink Binding Packing etc and give Books
to the Recipient then It will be
considered as composite supply and classificate
stall goes to Principe supply ie printing
finally It is supply of serulie
30 a

WHAT will be the position in Books are Replaced

will Paking material BOXES visiting CARD
Pumphlet Tissue paper Ite
In this case it shall be considered as Suppy1901
02 Permanent Transfer of Gords in Between
Deemed District person shall be treated
as a
supply and
Transfer of Goods 15 Between
temporary
Deemed Distinct persons shall NOT be
called as a
supply

supplis transfer Sko to Reepers and

recipient
remarry Efts heldfetus y f What
Here It is a N PARA MOT of SKO
supply of
Re treating Rubber service theron
Q4
Where Used tyre Belongs to Retread
It is a supply of service
the tyre then
where used Tyre Also Belongs to Retread
the same then it is a sale 4 Goods ie
Goods
supply of

ig
chassis
I Body Buidriot [Link]
may be supply of
e

ofGoods

consumer Court Supply

95
s Y
fees
OF Direcks
W PTDO
9509111
891 if asteroid
 WHAT If Director WTDIPTD glees any
Other service like Architect service Renting
of property to the company GIK Nam

Donation given In consideration

9 10719,1444
CAPACITY
Subly
UST X

otherwise
sup v
GST
what about Pergs to Empyee

under contractual obligation Salary GSTX

Befand contracted obligate to50k
xpExceeds
QI Purchase of land Supplyx Gstx
make over of land Supply Gst
Sale I PLOT LAND supplyx GSTX
makeover
After

011 SERVICE

Acting Iast ie Negative net

941 Intentionallydone
under a contract
unintentionally
ie Accidental
stage nFsopplyx
MO GSTX
 date purchase of shares NOT a Good service
1 NO GST
Dividend on Holding shares NO supply
MOIT
01 film Popcorn Composite Supply
principal supply is film
Arcular of DCA
Deposit MO
Interest on loan Advance
GATES
Intent on Delayed Defted
consideration Intent componen
Also liable to II
[Link] 21 8 12 2024

Intent on loan Not liable to Gst

loan processing fee Gable toast

2131712024
sale purchase of share Moast
8 E Sop to employee under
contractual obligation salary
NO Ast
8 processing fee eli
Any liable to
I
6540 20001 4 20246
Sale of scrap liable to GST is Sold By
Insurance company
 Sale of scoop not yable to Gst
IF Sold By Insured person

ar no 234 28 2024

Tipstan
14 service
of Goods
composite Supply
Unlong etc supply
Loady Pri
transpolan
sexie

I in
whole Amount liable to use
ff as construction sere
As it is a composite
supply and construction
service is the prince
yl
 Section list A
[Link]
Section 1 SHORT title commencement
Definitions
section
SECTION
2
3 yt bvs
SECTION 4
SECTION 5
SECTION 68

SECMOWH79Suppln
8 SE
Composite mixed supply
Chow
SECHON
9 8 Charging Sechin mother's section RegularSalen
Election 10 8 Charging sector composition scheme
settee power to issue exemphat notification
SECHON 12 Time of Supply_ofGoods
services
MELECTION
13 8 Time of supply_of
SECHON 14 X
IEection 15 Transaction value Assessable value E
16 Booking of Itc In General 12 conditions
Seemon 17
fEChon
CHOW

SECTION
EETfftffaerp
186 15 SE
Splees
8 Booking of ITC
19
SECHON 20 X
SECHON 21 X
SECHON 228 Limit Based REG status 10209
SECHON 23 NO Registration
Section 24 mandate Registrations
Stenon 25 Procedure for Registration
Section 26 deemed Registerhink
SECHOW
27 [Link] smge9istatin
SECTION 28 mendment in REGis takin
SECTION 29 Qancellatin of Registration acts
SECTION 30 Ore Storation of Registration
SECTION 31 I InÑ WHo WHEN How
SECHON 32 Only REGISTERED Person CAN Issue Invoice
SECTION 33 Collect Gst With Prescribed Rate 51,18112
SECTION 34 Debit credit Note
SECHON 35 maintain Records Owen HQ
SECHON 36 Penods of Records Gyees
SECTION 317T Fling of GSREI
SECHON 38 GSTR 8 2B
SECTION 39 GSTR 33
SECTION 40 It FIRST Retury
SECTION
SECTION
41
42 X
RelatedtoII
SECTION 43 X
Annual Return
SECHON my
451 final Return AE
SECTION
SECHON 46 I Notice on Mon filing of Return
SECHON 47 Fees on date filing of Return
SECHON 48 Gst Practice nes
SECTION Try 9A 4dB of payment of Gst
SECHON 50 Intent on Delayled Payment
SECHON 51 concept of [Link] source
Section 52 concept of TCS tax collected at source
SECTION 53 Internal tranfser oredi.t
SECHON
53A Internal transfer em
 IE I Fa
E t5 Charging section
SECHON
Section 6 Power to Grant Exemption
Section 7 Inter State
SECTION 8 8 INTRA state
SECHON 9 8 POI
SECHOW 10 Pos Goods Domeshi
SECTION 11 X
SECHON 12 8 POS service Domestic

SECHON 13
SECTION 14
SECTION 14A X

Marathon Handwritten Notes

RTP
selffole
I
v10
Update [Link]

47
46
4400
3
251 ORO
3010400C
21ST

ee
 o
[Link]

1 stpieies ie origin of
supply it cotbe
Residential place of the
the Business place or
supplier

SECHON F of Iast ACT

where location of supplies and placeof Supplyis
fall in 2 Different state UT or 1L ie a Border
is Exist in Between then the supply will be Inter
State supply
from Domestic tariff
Supply to SEZ UNIT Developer
AREA DTA OR Vice Versa Shall Always be
treated as Inter State Even in location of supplies
and place of supply is fall in the same state UT
moreover SEZ to SEZ Also be Inter state
Impose EX post will be treated as Inter State
made to A tourist who will claim
Supply at Indian Alspost will be called an
Refund
Inter State
Section 8 of Ilest Act
where location of Suppless and Place of supply is
fall in Dame State as ut then the transaction
will be called as Intra state Transachar

Sechm 9 TWI
Wh Taperson is located in TWI then the orgin
or location of that person will be the Hearst
state UT
 where the Destination or Place of supply is fall in
TWI then the place of supply shall be considered
to be fall in nearest state UT

Note 011 Rigs in EEC will be treated as union

Terrtist win the Name of Other Territory

SECTION 10 POS Goods Domestice

Section 10 1 9 W I 9
where there is a movement of Goods then the

7 EE idauwi binoto
of suppllist like
af neked9t
It is a BroB Transacton then Involie shall
contain rellust Address
It is a Bto C transacts But more than
50000 40 Eway Bill shall be prepared
It It is a Btoc Transaction and Recipient
told his Address State Mame to the supplen
other Be
Any way may

where there is a movement of Goods But Delivy

is not known to supplies By Anyway then the
Place of supply will be the locating of supplies
o
Note in 8c
where Bill to Address SHAP to Address is
Different
Then POS will be the SHIP to
Adtress ie
Delivery Place
Sectivi 10 1 b Bill to Skipto model BtoB
Where there is a supply under Bill to ship to
model BtoB pos will be the Billing Address
of Recipient
Sechin 10 1 c Where no movement of Goods then
Place of supply will be the the
Location of Goods

[Link] e In case of Assembly or Installationof

of Goods Place of supply will be
the Assembly Installatin Place

1n1o 1 e In case of supply of Goods ONBoard

a conveyance then Plae of Suppy
of Goods willON be place where Goods
are taken Board

SECTION 11 Import Export of_Goods

In caseof impost_ofGoods Place of supply will be

the location of importer

In case of EX post of Goods Place of Supply will

the place outside India
 Section 12 Placeof Supply of Service

[Link] where supplier

and Recipient Both Located in INDIA

section 1212 Residling Provision

POS location of Recipient
POS to cahm of supplier location
where
of Recipient not known to the supplies

Seekin 12 3 Immovable Propestlinked services

For Application of this sub section immovable

property must be Identifiable and the
Seruli must be linked Directly to immurdle
propess
POS Pos of such services like construction
Service Accommodation service Architect senive
Interior Decorator service Renting a Propey
Service Banquet Hall service
Vessel ie cruize of House Boat 19 servie
purpose of Accommodation NOT
having
from spostatin THEN the place of supply
will be the place where immovable
protest is located or Intended to be located
Where immovable property is located outside
Indie their place of supply of service will Not
be the location of propst ie outside Inder But
It will the location of Recipient ATT
it where multi slates are Involved in a
transaction then the POS shall be All that
 States and Revenue
Shst shall be
Reasondle
Apportioned Among them As per
Berate
SECTION 12 4 8 Performance Based SERVICS
Restaurant servie
Gym
Belief Parlow
Health care etc
POTE performane Place

seehan
121 Training Related Itc too

Pos B to B Recipient locatus

POS Btoe performance place

Sectan 12 6 F EVENT
I
SEC 12 6
n hfront ENDSerline a ticket
n
Do location of Event
vent management
Kiseys
ete FEW
POS BtoB Ki weakin
POS Bloc Location of EVENT
WHAT it Event is in multi state THEN POS Shall
be Apportioned the States on Reasonable
among
Basis
WHAT if transaction is Btoc and Event location
is outside INDIA SAY TANADA THEN POS
Shall be CANADA the location of Recipient
 WHAT IF Transaction is BtoB and Event location
is outside INDIA SAY CANADA then the place
of Suppy will be the location of Recipient
1

SECTION 12 8 Transportation of Goods COURIER SERYL

where transacting is BIOB then POS Location 2

where transaction is floc then POS Goods Pickup

Point A Goods Loading
POINT where Goods are
Handed over to
for
transpostate

Section 1219 Transportation of Passenger

BtoB transaction POS location I
Btoc transaction POS Pickup point
BoardingPOIN
But where Embarkation Point ie
Pickup point is not known
Btoc 12 9 NA 12 2 Applicabl
BtoB Locations

n B
f
[Link]
y
1St
of
FirstDeparture Point of
Jun

conveyance
 WHAT to Board services are Provided along
on
with Transportation of passenger service then
under this composite supply Transportation SERVICE
will be the main service and Accordingly sec 12 9
Stall Apply
on whole Bundle

Section 12 11 Telecommunication Service

where fixed Device Involved Pos Location of

is the Service Device
Device Involed
uphegemiffle Poffpost paid connection
DOS BillingAddress
PREDad Conneton
Renate

RETIRE

Section 12 12 Banking serviceService

Stock Broker
Other financial derive
ok
Where location of Recipient known to Supplier
Because of BtoB Transaction or supplier has
Record of Recipient is his records
then Pos will be the Location of
Where location of Recipient Mot known to
supplies then Pos will be the location
of supplies
 Sechin 12113 Insurance Service

mole Insurance company Always know the

location of Reabient 0 Either the
transaction is BtoB Of Btoc POS
will Always be the location TIE
Sechin 12114 Govt Advertisements
POS where the Advertiser done
and it shall be Apportioned Among
the States on Reasonable Basis
Newspaper Number of Readers
Pamphlets Number of pamphlet
Distributed in each States
Hoarding i Ma I Hoarding Intalled in
each State
Train Track lengh
Railway ticket is NO Railway Stations
GAS Bill MO I Consumer
Radio No I listenst
Television No J Viewer
Internet Mo I subserber and
Internet Add to be
done All over INDIA
Cinema Hall Number ofScreens

taken By Add Agency For

Gym Any
Hoarding ett POS 1213
Placing
Any space taken By company in
DATA centre POS 12 3
ie
Insta Timestan [Link]
 NÉE
[Link]
Taxable person Registered person of Refuseto get Resistate
ie gangadhar Hi Stakimaan Hai
we need state wise regisation
minimum REG ital Istate ME I REGissatm
Maximum REG station AS the number of Business
plane in a state UT

Threshold limit is Alculable as a fresh every year

tell the year of Registration

NOWE WE have 3 Steps and we have to follow

that In sequence
No Registration
u SET Mandate Resistation
Step 3 Limit Based REG statm

Nontaxable NO Gst
STEP I 8 NO Registration
ÉEk Individual HUF Eelvely Engaged in culture
person engaged Elly in
Other specified person a
Engaged in Rem supplies
Foffest p

Mandate Registration
Inter state taxable supply of Goods Mandate
But Handicraft Serves limit Based REG
i casual taxable person manday Rel
But Handicraft limit Based Refistatin
 Iii NRTP manding Resisted

F E commerce operation manding Rehisatin

f ylfEef nffd
C vendor f
p [Link]
But Relaxation to tho
who is unregiseation
now ie PFY To 15
limited to 10 20 40
Such person Initially
take ENR No
may
and later on on crossing
of get limit
Based Registration But
Without Rep status INTRA
state can only
be made
supply
from one place of Business
Vi Govt Depalt as TDS beductor mandate REG
VII TCS collector mandatt Rehi staration
Cuin Recipient under ran manding REG
online Gaming mandaly Resitation
i money
Principe Ke Agent Ka mandaly Resison
11 Ofer MOH person Idt Eg
Limit Based Registration
Applicable limit NO Reassaba
a Aggregate turnover
REG 15717
b Assregate Turn once Applicablelimit those stats
from where he
is makingTaxablesupply
 Applicable limit

ittaxable sit ct
Makey supply makingtaxable making taxable
of the supplies from
from
anyteen limit of the Supply From Any
States Any of the Rest of
will be 10 take followystates the States UT
teen limit will teen the limit
manipit be 20 lake will be
Mizoram
NAGAAN AUTÉ a KHAND
IF ARUNACHI
TRIPURA Siloam
megha
Telangana
A Deducing

fattilo
IIIIwater other
tnysec
tafe
hood's
Bricks Blocks 199 wg
him L Intended Immanlala
Good
ewg
Few
wari service

9k
limit20
eats
Lee i where Agent make supply of that Goods which
was transferred By Principal teen it will
be Included in the turnover of agent

He 2 Sale of Goods By Raw material supplies

from the premises of JOB worker
directly
then It will be Included in thetornover
of Raw materal supplies
1e3 In case of change in PAN the new
owner need to fresh Relistation

I 4 where a person need Registration

v15 24 mandate or limit Based 015 22
AND he Applied for Registration win in
prescribed time of 30 Days then the
Registration certificate will be effective
from the date on which the person
was require registration
 CHAPTER NO 7 Exemption

Section 11 Power to grant Exemption Notification

under section 11 Govt has the power

to Issue Exemt tim Motification
for Goods and services
which may be
A
k etnditmal
condermal on
Exemption exemption

wholly ie
1001 _Wholly
partly
partly ieleyoth.a
Effective Date 2 main Munflating
Effective Date as mentioned in Eln
OR
Date 2 Issue
AS the case may be
Effective Date of supplements Hobbeath
which is listed to clarify the scope of
main Notificatu will be 6
at The Effective Date of main notification
IF It is issued win in one year
Ofer wise Dali 2 Issue of Supplimenty
Muhfication
Special order Issued By the Govt has the
Above specification like Exemption [Link]
But It has limited AREA It is issued
for limited period
NO Gst for of Flood effected AREA
a month
 Need GSTX
Desire USTV

CHA
Service Supplier Recipient Status
CHARITABLETRUST A Trust
By will be
a CARE councelling Spread Recognised Exempted
Awareness Related to terminally under I Tax
Ill person Hiv Infected and ACT
person Addicted to Drugs or
Alcohol
b Advancement of Religion
Spirituality yoga
c Educational programs and
skill Development for
Gramin Buturg 65 Plus
Abandoned Childers Prisons
and Traumatised persons

a preservating Environment
Including WATERSHED Forest
and wild life etc ie
BACHAO BACHAO ABHIAAN

Conduct ofReligions ceremony

Renting of Religion premin By Recognised will be
TRUST Exempted
a CONDuct of Religiers Ceremme
b Renting of
Fffy ftÉpy
Religion Journey By will be
Kai 92h man Sarovar yaba KM V N Limited
HAJ YATRA HAJ Commelice Exempted
 Service Supplier Recipient Status
By Independent will be
Journalist Exempted
of providing news press trust
of India PTI
United News
Agency UNI
By public
LEE By way
Books etc
of Lending Gabrary wÉx pred

Educational Institute By Educatimal

Institute ie will be
ANY services to the students school play Exempted
Prensent PAST Future way to 12ᵗʰ
Faculty of staff Includey Including
wadi
SERVICE I EDUCATION Aangan
Transportation habray and colleges
All Institutes
Educational
Boards
TCS service ie transporter To school mpeg
catering mid Day meal
By Govt corporates
Indoor security House
keeping
For Jodie to Focores Tb
Exempted

ExTrelatoser
better etc tony
Education
Tie
a PAPER Exempted
Institute
 Service Supplier Recipient Status
Corporate cam Institute By MSDC NCUT will be
Any Service 15 Relation to NSDC Training Partner Exempted
or NCYT Includy training
Darlerry
SPetraice under skill Development will be
Inehative Exempted
DDUGKY will
service under Deen Dayal be
Upadhyay gramin Kaushal Exempted
Yojana
Affilahm services B will
fEEBu ne
be
Board or council Exempted
TO a shool owned
controlled By
govt
Service will be
By way of training BY ANY ONE
to Gout To Government exempted
ie consideration
Paid By Govt
ie 45 to 1001
Borne By Gout
 Service Terrectpient Status
will be
YketfGf
and ANIMALS
care of Bira
eternal Exempted

Health CARE of Human beings By Hospital Mursig will be

teeth case service of Human Home Sanitorium Exempted
Benny Clinic PATH LAB
ODOR outdoor

[Link] i
medicine for patient Indoor
t iati
However Ambulance
Room up to 5000 Patient Indoor Service can be
IVF ABbulance Plasticsurgery given Any
By
cestmatic surge Hair transplant one
for CURE ITU CCUeleanyamont
Comment Any Health care service
whichis not Recognised under
Indian medical world will
be taxable
Service CHARGES
Lments Referral
GSTY
8 WASTEMANAGEMENT
Service ye HOSPITAL
Leta GSTY

Rehabilitation Centre
By REHAB will be
Rebablitalin therapy or counseling professionals Exempted
etc service provided AT
EDOcational Institutes
Rehabilitation Centre
Established By Govt TRUST
 Service Supplier Recipient Status

public cannone
By Anyone
will be
public Services
convenene like Exempted
Provision of BATHROOM coashRoom
URINAL Toilets etc

É lated to any event

FIFA U 17 world Cup
By FIFA
subsided
and its will
Exempted
be

2 11 to FIFA and s
subside
F and its
If related to any Event
BY Fifa
subsiding
will
Exempted
be

under FIFA U 17
women's to Fifa and is
world cost Cup 2020 2021 subside

AFC Asian football Confederation

By AFC and it
Servle Directly or Indirectly its subsided
Related to of the Event to AFC and its Elem ed
under AFC anyWomen is Asia Cup subside
2022
sponsorship
service By way of Sponsorship Blotttsportsbody
of sporting Event organised
Ipa
services
Individual By Individual as
SERVICE For PARTICIPATION a
a referee
playercoach Epley
sporting event QRganise BYRSI umpire or
Team manager
service
Supply f _ByRB_
TO RSB
Tribe
Exempted
 Gout SERVIC'S
SERVICES Related to
Article NO 243 G W
a street light maintenance
Land considation
a etc

Taken Giventby
By
I I
Taken
By
Ca sa LA
991 49 18th
Exempt NO Gst
ie 100 Govt
serviceelement BY
sh
bfo 1001 41 Entity he em
If Taken
By
Govt Authority Taxable
govt entity Exembled
But few services are
WATER SUPPLY
PublicHealth
Santi Satm
Solid WASTEmanagement
slum Improvement
there 5 services will be Exempted
tification ieAdding
minerals and Packaging Along
win service Given to Govt
will be Exempt [Link]
taxable if Goods
postionExceds
25
1 ARME
[Link]
 GovtServices
µ
[Link]
E tootboat [Link]
Eg Exempt
BEHaving B E Having
To up to TO 13 Excess
10 20 40laky
in FFY of 10 20 40lakes
15 PFY
Ex̅ mpt I
Note For value of value J
Continuous supply fervice service
ofsupply of service
up to 5000
in588nF
ie longterm serve
limit of 5000 Exempted faxable
to be checked
AS per whole F y

A Is a
Service By Post VesselAircraft transporter
office I ofGoods Ifield
Services Relded Passenger
InGeneral Teney to vessel or
y
taxable services Aircraft 9
Sergiu of
in All CASES POSTCARD Repairing
Whatever may
Inland Letter Parkingof Transpolar
UPto 10gram serving of Goods
III WiÉxe pred withlways
and passefes
will always
Deadles betaxable
Beable
 I
In General How ever fewExemptions
Indian Raway are Given Here
Servico
taxable
To 1
Transportation Platform 1Interal overfastructurf
geryles service servib
offassenger
I
ofeeroterService Exempt Platformticket
Same of
waitingroom 27 _ggtgyE leasingof
[Link] fygYee Cloakroom
Exempt Track By
SPV to
Yeti aea IYaEE FEET retway
Ekempt
ServiceBy
Railway to
SPV Byway

E Govt Grant Altoexempt

r
Longterm leaase ie
30 year or more
of Industrial Ploth etc
Gout
By 100
Private sector
It out
7219 MAX 80

1
upfront Penudurent
go Payment
a attway taxable
Ex Ekeme
 Service Supplier Recipient Status
By Govt DOT wÉxembred
Spectrum licences PRIOR to to Business
1 4 2016 Entity
GOUT Testing etc
services provided By way of BY Govt will be
Registrahm under any law testing Exempted
calebranin safty check fire
license etc
Now performance BY out
48mpted
penalty or liquidated charges
or

fine payable on Bream of

Govt contracts
NATURALResource like River WATER govt
By
service By way of Assignment of To Individul E'Yembered
Rescue
Right to use MATURAL
like Rever Canal water for
Agriculture purpose
R D SERIO Govt or unitersity
Bycollege etcwhich
Servin of R D
By way iYmep
was notified under
Income TAX ACT
AT the time 2Supply
coal mine It is Just likespectal
By govt Eilembfied
Coal mine contracts Before
1 4 2016
MERCHANT overtime fee Govt custom will be
merchant over time fee Due
By
Deparment
custom officers Exempted
to Deputing to imposter
Beyond office Hours or on Holidy Exposter
 Service Supplier Recipient Status
RgE viie way of Rti Reto By Govt Depalt will be
By Exempted
By State Govt will be
TheftsBy way of collecting to e Rcc contractor exempted
to theExtent
Excen Royally
on Behalf of
govt marii contrael
Paid UST
Gaurantee By Gort ABBU By govt commim
Service By way of Gaurantey to Goutundertaky charges
the loan to Bank Fmanual or P S U will be
Institution Exempted

Electray Connection providing Én'In's

E will be
service By way of Exempted
Electricy connection 2 to an Agriculturist
enandu
Agriculture use
Agriculture8 Cultivation 2 PLANT
ie KHETI Babi and Reasing
re
EHTYtI
[Link] MAKKI PALAN
MURGI PALAN
All are covered under
Agriculture
TRANSMA Distribution Support Serulu Electrub will be
Transmism of Electricity By
transmimon and Exempted
Distribution of Electney Distribution utility Howeresleable
Supportservice like metercharges a electricity co ett to Electricity
Duplicate Bill changes etc
Duty
Note Any otes person providing
such service like Group
 Housing providingElectricf
be
Back up serysis will
BUT NOT liable
Taxable
to Electricity Duty
Loading unloading etc Service will be
ell of Exempted
loady unloaryproduce
Agriculture
Rice
WAREHOUDINS STORAGESERVICE
WAREHousing of Elemfied
Agriculture produce so
Rice
Minor forest Produce
DAAL DALIYA FAL SABI
Agriculture related
Aprox All services taken By
cultivation
will be
Agriculturist for Exempted
RearingofANIMAS
Except Horse
Agriculture
PRODUCE
will be exempted

JOBWI to
B wisk Relate to Agriculture will be
ie where Jobworker Exempted
10
Aat
1Rice
4 to
By
Pogue produce JOB wakes
ate
In's livestock except
Horse
Item'S
Fruits YEGITABLES
Service By way of pre condity will be
ripening etc of Fruits Exembled
vegetables
1 SERVICE of MCCCD willbeExepted
200 PROTECTED monuments I 1
Enemy fee of a museum Empred
National Panc wild life
Sancting Tiger Reserves
200 Protected monuments

ART culture sports

a Recreational Activity ie funclasses_By Individud Will be
Tabytrust Exemble
IEFening
Entertainment will be
Entertainment Activis specified exempted
event ie Greus Dance theatre
recognised
Award function Regent
Spests Event Planetarum
Ticket up to Re 500
1 Amusement will Always
be taxable

Afc ticket Ekmbred

Folek Classical ART will be

Exempted
Service
By way of folk and By folk or
Artist 1 as
classical Art where value classical
a service is up to Re 150,000 Brand Ambushe
per performance taxable
 Roti I KAPDA Makaan

acts
Rental
others I
81,11in REndennel 1
Comment
profess a showrom
Single unit shop
Puststle hmpt Building ie
Building material taxable
EK GHAR
L merm Fte
[Link] raxanePYesenEgy g
use
multible wait [Link]
Buiding ie 1st
ANEK GHAR
GIT
restFEterwise
FIEF paresis in
center
Bloc hstX
ty
a 1 I
a Service proposs Intended for
CRIE only construction use Actually
Exempt Home PMAY or legten
Single wit use an Residence
Btoc Then Exempt

HOSTEL
71 75.1 158 7 Exempt

Lte Mr Aman REG As property under list

taken Aunt House
Batty attBfoH astx
Advance Rent Rent for empyee feet 95
 IN Land waterways ie River JHEEL GSTX
Sea water
11 is Eckie Isfu
Ferryearman 1 tt EsIsx
AC Gste
THAL Gentist Grease
[Link]
PoonLopoint mowale
Special GST

Tourist
company
STAGECarny
GSTX _FEEL.ee
Per iii man
Radio taxi GStv
CAR
4 metered CAB GST

54001 Bus Already Exempty

others
I Swary VAHAN Afradffe
In Above Chart which is Exempted in
that is Route out Via Eco then that
will be taxable

Rail
Indian Railway III
MEEEEE
 Domestic_ 47 78118 9MEE Gstx
Regional connection GSTX
VAYU scheme RCS GAP
funding 700
International_ going to ABroads GST
Abroad 95
commyfrom
POS Bording
POINT
DEIM
Embassy Service VISA issue fee GSTX
y But YES VISA Facilitan Service Service Agent 45T

certificate
[Link] Drivinglicence Birn certificate Deek
VISA on ARRIVAL fee Paid to CG GSTX
Tour operatinservice
Tour operator INDIA

Tourist Videshi Videshi wideshi

Tour Videsh Desk Desk Yidesh

Exemption Exempt taxable P

PatELEff r
outside Inder
I 1

How to make it proportible

1 50 Exempt ie 50 of total Amt
111 DAYSBasis Total Amt
whimeres is lower
711s
Lote Lys LESS than 12 1Toor DAY
12 Hour or more full I DAY
 Inland wasterways ie River ie Boat Ustx
JAL
oft SEA WATER GSTVN

Oteer transpist 95th

THAL at Road transport ie Bullow cartele

GTA Counen GSTV

I
Howeverfollowif will be
Exempted
i Bto c supply 9StX
11
Begnatieff Gsx
111 Gort Depalt Having
TDS Registration GSTX
only eeIncome
tax Depart Transposh
IV SpecifiedGoodsKA
SALT MILK
Floor Pulse Rice
Agriculture produce
Newspaper Megazines
material
Relief
Defence material
hole Transpostatin of Railway
equipment Elbe
Rail ie GST Y
MAALGADDY
 GSTV
Domestic Transpostatin
VAYU
International transpah KA BHADA GST
7 It
[Link] pefaxam

Export CARGO
21ST GST 5
So tell transposta
may Avail Its
ITC
Salteble Launching Satellite Service By Any me
will be Laundry
Exempted
NATIONAL permit Service way of soup national
By will
permit be Exepted
TRANSIT CARGO Service Releled to transit cargo
like transportation Insurance etc
for the Goods going or coming from
Nepal BHUTAN to any other county
will be Exempted

s
 Service supplierandrecipient Status
OLD Age Homes Gort or trust
Service By way of Running ocd By will be
Age Home consideration to Residents having Exempted
Re25000 Including All Age 60 year or
more
Fair Price Shop comminn fair Price
service of sale of
Byshop keeper Ékem d
By way
food grains etc to public crinko pradhan
and Received commission to Govt
from Govt
NOT for profit Entity MPO un cestode
BJ or NPO
service by way of contribution
or Reimbursement of charges Body
[Link]
Entity
AS Trade union To ITT members
For provision of Exempted
Service steri madBHASM
RWA 7500 per month
Per feat on maintenance
charges
NPO 2
unincorporde
seulia related to welfare By or NPO win be
of Industries Agriculture Body Exempted
Labour Farmers Promotion Entity
7 TRADE commerce to Its members
Ebu cation ate
where fee is 1000 Per member
per
year
 SECTOR
11 BANKING
Service supplier Reabed Status
Interst Forex will be Exempted
Intent on loan Advanceand Hower Intent
Deposit on Delayed
payment
forex service In Between Deflered Consider
Banks and forexDealers Credit CARD
will be Exempted charges will
be taxable
JAN DHANYOJANA
will be
By Banks
Bank chargs 15 Respect of to Account Exempted
JAN DHAN YOJANA Holder

CARD processingcharges
BY 97k ten Gst on
where transaction Payment to seller BANK changes
made using credit CARD 2
By
Debit Card Offer card will be
where transaction Amount Exempted
Re up to be 2020

Agency Service will be

Banking Agent Related to Exempted
Bank Branch in Rural
AREA
Sub Agent of Above
Insurance Agent Related
to Insurance [Link] Branch
in Rural AREA
SERYICS provided from
ÉTas Intermediaryfinance
will be
Exempted
Services is
consideration
foreign currency
 Pension

supplier recipient status

R
sf by following will be
Regulatory Bodies
E SIC Employee State Insurance Cost Exempted
EPFO Employee providentfund org
CM PFO Coalmine [Link]
NPS NATIONAL Pension scheme
General Insurance BPL APL will be
General Insurance service under
co
By Insurance
APL BPL Exempted
schemes
following Insurance to
HUT scheme
peoples
Arogya Bima Pole
D m Suraksha Dema Yojars
MIRAMAY Health Insurance
Bangs Shastya Bing yong
Life Insurance APL BPL
to persons falling will be
Life Insurance service under the under APL BDL Exembled
following scheme
JAN SHRI Bima Yosana
H Aam Admi Bims YOJNA
Life MICRO Insurance PRODUCT
where maximum cover is up
to be 200
Varishtha 9stn Bima yogans
PM JAN DHAN Yojana
P.m Naya Vandam 70579
Premium paid By Government co
By Insurance
Service way of Insurance to Government
By tole
where premium paid
Gore
By
Re Insurance will be
Re Insurance of Above Exempted
3 Indurance
 Group Insurance ARMY MAYA
By
serviceof life Insurance Business Coast Gourd will be
provided under Group Insurance Airforce CRPF Exempted
cheme of CG GroupInsurance
fund
To the members
I ARMY NAVY
coast Gourd
Airforce and
CRPF
ANNU 4 Pension will be
Service of life Insurance Burns Exempted
way of Annuity under the
ByMgtional Pension system
ATAL Pension will be
Service Under ATAL PensionYong
Exempted
State pension scheme
Service under State pensionYojana will be
Exempted
 Bosines Related SERYK
Service Supplies Recipient Status
TRANSfer ofGoing concern
SerulieBy way of Transfer of EÉm eg
going concern
Hiring of motor vehicle
Service of Hiring of Passenger To StateTransport will be
Motor capality undertaking STU
vehicle having Exempled
13 OR more Bus minibus ep D T.C
Service of E vehicle
Hiring of more to local will be
Having 989,9thatb authoring Exempted
Service 2 Hiring of Goods
to Goods transpot will be
transport vehicle Agency 92 Exepted
Service of Hiring
For of
motor To A Person Who will be
vehicle is providing Service Exempted
transportation
to an Educational
Institute By Way
ofTransporting
student Facultel
Staff
Toll Charges and EXTRA
will be
Toll Charges Due to Non
having FAST TAG overload Exempted
vehicle
[Link] upRts
uPs
By Incubate wit be exempted
However
17stFEB the Exempted
will work only
for first 3 yea
15CFY Exembly
will be limited
to 50 lakes
IF Toof Startu
was 50 lake inPF
 SERVICII Incubator
service provided by To Incubate 2Itmepied
Incubator to Allow
Research All
LEGAL SERVIC'S Advocate
ByJunior Semion will be
Services like Advice firm ofAdvocate Exempted
Legal
Consultancy Assistance
Services ARBITRAL

a contract Drafting Return TRIBUNAL HE sy

filing etc and Representatial senior Advoca
services To MON Business to OteerAdvocate
entity would be leabl
to Buxiness Entity to GST
having to
[Link]
to 10 20 40 75
5eemed

PFY 95 Recipient to
To GovtDepart and liable
like Income Pay tax under
tax repate Ram
Budiness Exhibition Abed will be
SERYE In Respect of Exempted
Bubizen Exhibition Held
outside INDIA
 8FAST Exemptions
outsideIndia
I Import of service IN INDIA
P IN INDIA
Qff

p a FREE
1 Butsinas
Personal import from KisiAPNE Se
purpose purpose ie Relater PARTYetc
[Link] pplye Business purpose

LIST YES
5Epply
UNTER Ram
ByIndividual put us under
For Personal App Based
Purpose Service
1
91 9
new liable
SEE a i
However stme
Exemptions are Here
A rem sea A
CUATE S
A Import By Govt
Recognisedotterdeft EX 1 I
importBy Embassy UN International
organisation GSI
Rason
tm ja90 vintages
Usa
EiEmbntf
EE
Inrin
AIRTEL
T t no

impost By special Economic zone

Ex
 Foreigh Airline

a S eFREe
Normally Supply
Gable to GST under Ray
But in Kfsef Foreign Airline
Empt

2 the Parties
Where Both located outsideIndia
and Place of supply fall In India then
Due to collection issue 6 we will Exempt the
GST
ISKA DADLA taken us 12 3 immovable
1 properly Based Service KA
POS 12 7
Event linked services KA Pos
where Both in T T INDIA
Pos fall under outside India
Then we will DRAG the pos to
the place of Refient

a Tourist wala already covered

b Supply of Service Between Ho and B O BO
tos o from India to outside Indie
Will be Exempted
c where an Intermediary Intermediate a
transaction where ofGoods is is Ntt and
Recebient of Goods also in NTT team
commission on Execution of Buch
earningsaction will be
0 m
0
Values
Tpostino
[Link] CITER Reverse charge mechanism
Bft
of
die For Applicability of Ran Recipient must be
located
intI
SN Service supplies Recipient Status
1 GoodsTransportAgency GTA Factory ROM Applicable
GTA Engage 15 transpostan Society then is Required
of Goods of others and Cooperative to
pay Gst
Required to issue Billy society 5
ie Trio GStin Optionto GTA
Holder
TAKE REGISDOM
firm Lip Declare to Govt
either REG
to Pay Gst under
Gp eg Man then
AOP etc Mem shall Apply
and 2type of
Fassett
as

taffeta
2 LEGAL SERVILS Advocate AMIR
Business
legal service Advice Senior or
Junior
Always
consultancy Represeletal Entity
18Having
Ran
Sertics AssistanceStrain Firm of
Advocate To 13PFY
Exceeding
10 20 40lakes
3 ARBITRAL TRIBUNAL Arbitral Baths ALWAYS
Tribunal Rm
Entity
18Having
To 13PFY
Exceeding
10 20 40lakes
1 I
 Mt
SN Service supplies Recipient Status
4 sponsorship services C Ra
NC CIF
Ympany
E
RENTING of property ie Always
A
Residented Any Rm
commercial Reason
SAB Y gn Person

[Link] ANY
property unrey msifranx
person
Renting of commercial any
property Bloc Gstona
UNREG
person
Gout Seryle P V T R

IPE'sEMarcraferelated
Govt ANY Https
Barretation

[Link] toe4out Any

UNREP
man

Rest of the taxable Govt

not service BtoB 121 person Run

513 Transfer of Developemet

se right ie lease
TRIFSI prop
Longterm owner [Link]
where NO Gst on sale n
of Building ie sale of
complete Buiding
n I 1
SN Service Supplies Recipient Status
6 Service is the capacity Director Company Ray
of Director to Direct ie P.T.D
the company of private
SECTOR
[Link] Director Provides
OtherServiceto company
that shall be treated
Not
Independently
to be considered in the
Capacity of Director
7 Insurance Agent Ki Insurance Insurance
Service Agent company Run
KI URBAN
Branch
8 Agent Ki Recover Bank financial
1 997 Agent Instituation
MBFC
pay

9 Copyright D M A music Any ie

Dramalli composer music ran
musical _Photograph company
Artistic Artist etc
10 Book publisher Ram
Copyright Author
[Link]
ie orginal
literary m
Declare pay
to
TAX Under Mcu
teen Mcu andshall
Apply
lock in Period
Iyear fromDeclara
11 Overseeing committee overseeing RBI Rem
ke service commelle
l l l
 service supplier recipient Status
12 BIF KP [Link] BIF BANK KI Ra
Business facilitator URBAN
Brands
13 Agent of BC KI B C
service ftp.c ran
Business correspondent
14 DSA Loan Agent 14
service telehealth PTFE Ra
Of Company or
FIRM
Service
Security Now Registered
R Ran Applicable
[Link] company person But 2Exception
Yan UNREG
where is
registered compus
[Link] Dealer
Registered Gort
Depart having
TDS Registration
in these
2 CASES
Num shall Apply
16 Rentive of Passenger NON Company Ray ieROGable
motor vehicle company
5
pay toast
Iement 111911T
Rent Includes fuel
charges Also ie fuel It to But
Ke Paise Along se Rentig mel
KA Miles
bene service
Matt 12 With Ite
annex
 service supplier recipient Status
17 SECUMY lending LENDER Borrower Rem

18 import of Service Located located

ANY service Rem
t 295in

Section 94 CONSTRUCTIONSECTOR

Goods service supplen Recipient

unreasted Register Rem
1 Cement person person
pebuided

I CAPITAL Goods
UNREGISH
person
Register
person Rem
ieBuides
3 other Input ie unregister Register UP
man
other than cement Person
person n

Input service Buided ie infflappable

 Passenger
Renting of motor vehicle
Rent ME fuel Added RAHEGA ie
Fa fuel Ke Paise Alag se Maki Dene

srgiff [Link]
sutpply
INFRA INTRAY
Exemption
Rent out to STI DelhiTransportCorp
GST Exempt

taxtable
must Netanya
III
Nena Is
Nestle
Iii must

Where liable to pay Gst under Reur MC C

Ruput
Rm r
captinth Sn 95
ITC Here
 where Ntm is Applicable liable to Pay Ust

output

A FE
ttt
11 Renting of PASS MIV
ie same service
OR

PUT
s USTV R
capgody 812
IIS stop
ATICBooky
 CHAPTERE Invoice
PERSONRegistered
AS TAXPAYES

liable topay liable to PAY

Gst May 9St RCM
Unfy
Unater unditcomposition
Regular
scheme scheme is suplied
1 Registered isUNREG
Taxabi supply
edging Btn twill Twin

Initie Ehoice SEEIN

Biting if'mhpig Ability waterino
DAYS of
Recept of
goods sery

UPto what time Duvoice

should be issued ie
LAST DATE ofINVOICE
i
attoods
Service

Remitual hotremone
8 1 ffÉn continuous state
of Goods
remitted
of goods
1 ct generally
Supplyof ATProva
attested [Link]
ho1tgs
gazetted
9 1 51 Invoice payment ofSupply 9214
Went payment
me Him
Date Y
Date
 BtocSupply
1
Motel asked need to issue InvoiceBillofsupply
But keep consolidated IN Bill of
for
1
Denied for INV
2 supply
supay AT the END of the Day himself

1 fun
If fdff
case of ERP website Based Invoice
[Link] ffeffn g1o cher

REVISED INVOIG
supplier may issue a Revised Invoice for PRERC
Penod

with in 1 month ofgetting

ontygs [Link]
For Reg

Special POINTS 8
Banking Insurance
IGAI Invoice Include Detail
1kgff
ofBilty
Positiontainsema Ieee nai
 Concept of E Invoice Invoice Payment Link

I 1
E pBrt Btoc
1 NFative 1
specifted Others
Others
persons
A B Ipco I I

BANK All Activities To UPto Iced

5008 500C
NOTONLY BANKING
shrink A
activity
Insurance co
GTA
passengertransportally
E INVENA SINCE 17 18
Elenaapplicable
if
Applicable
ie Invoice
Prokess Paymen
Cinema
Rcnot
1554179
bus [Link]
q
special economic zone
petreInvoicein
Inv 01
www
By way of
Pdkac
upload on [Link] 08 By
I Invoice1
E Ino Ye na GETPDFof INV with ANY0th
QR code and 64 WI
Digit IR N Invoice
Reference Number
Transportercarry
Hand copy Soft copy
scan officer on the
ankle overside
DATA shoot to
GstGovt IN and
By this
Anx 01
02 shall be made
which will Become
PART OF GSTR
A shoot on
www ewrtybill
[Link]
Bill generate
and eway
Chapter Time ofSupply
 circular 222 16 2024

Supplier JIO AIRTELHUGES

Ministry ofTelecommunication
Depatie Telecommunication SEEenie
Service Yale 20,000 CR for Zoyea
AS per the Guidelines of MOT DOT
CAN PAY
Whole Amt of 20000 is [Link]
Cr
to equal Instalment
I 4,109
2 co 2 00 is 000 son
III III III 3mount year
is it continues supply of service
flyPendleton
12 LAST Date of issue of Involie Paymely
Hkum [Link]
Dale
will be last Dalés I
13 Time of supply
1 1 1,7
1 whether Interest would be _yes it is Deflen
Includible 15 AY considerate
 CHAPTER INPUT tax credit
Section 16 12 conditions to Book Ite ie All the
12 conditions to be fulfilled to ENJOY ITC
must Have tax paid Documents

[Link] issued issued BY

supplier I S D SELF
Impost of Goods Billy

sitting
Received ie undercontrol of
under
where supply is Received By III Party
Bill to Skipto model teen when Received
III then It shall be deemed
by Party
to have been Received By
Suppy Received in
20T Itc available in that
Month 13 which LAST LOT Recened
Should NOT be a fraud Person

D o [Link] pfnteaKarDiano

GSTPORTAL

BB file
ie Gst Payer IS tedR
If NOT to PAY GST BY 30ᵗʰ sep of NEXT FY
then Need to Reverse It
By 30ᵗʰ NOV
 win out Intense After 30ᵗʰ NOV With INT
moreover Pay ast to govt later on then of
Eligible to REAVI ITC Mote Time limit
in case of Re Availments
Booking of ITC N A

180Days
Mum Supply
g t condition NOT
applicester

Ic
Romsupply
4 feesoplpies

Bil Payment must be within

180 DAYS of Buroice Proportionate
other wire 181h Day
on
Reversal of Ire
more over payment after that then
make
Re Avail ITC on Proportimate Basis

towardsupply
must be used

off st impose
put to use is to Avail ITC
necessy

Y Epy
1NON Exempted Taxable
II Zero Rated

No It shall be allowed after last Date

LAST Dalée 30 Nov ofNext FY
whichever is
ANNUG Return are
sing iceactual Date
 Suppose Invoice issued is FY 25 26 TAXPaid 800
Note Related to that Invole TAXPaid Poo
and Debit
in FY 26 27
WV
LASTDate for Ite of 180001 13 42 date Eat
esI Last Date 2 IT of 1800
39117mg a Ehs

SELFINIL
Registered
E istered y
FLETON
Dates 13 05 25
FEET astate 30ᵗʰ Nov of2026
OR
Date Early
AIR filing

CAPITALGoods
100000 18000 1800
ITC 18000
am
ON'TEEempted 80 on 18000
ACT
Depradle Amtunder I tax
PGBP 16000
to clan Ite
1 Ebbed 20 ON 18060
xMbt
Depricille Amount 118000 for
Defnaction under I tax ACT
on 18000 either TAX ITC ORG Clair Depreciation

CAPITAL Goods must be used for whole life Deemed

life of capital Goods 5 years
Other wire propostimate Reversal of ITC I
NO Ite shall be Allowed of tax Arise on Re Assessment
fraud
NO ITC shall be Allowed of Inward supply which
is Blocked 0
51.17151
 Secha 1715 Blockedcredit
Hai
CHHAPNA
Se
Book
AS
II
 Section 17 1 2 3 4
Credit
Exclusive use for
Businem purpose
fat Ite
Exclusive use
for non Busim
purpose
NO ITG

Common use for

y
Boy firm purpose
Proportionate Ite As Per Rule 42 43

Exclusive use for

NON Exembled purpose
fan Iee

MOITE
common use for
Exempted and
Mon Exerpledpurpose

propititimate Ite shall beAllowed

AS per Rule 4243

Rule 42 43 technicalmethod to make

proportion
Note
But NOT in Sus
Special ranking

[Link]
common usage

[Link] dE Eaditemal

1,1
under 2 42143
91 ve

Oph shall
once Excercised
not be withdrawn During
the same Fy
MG transaction in Between 100 Ito Allow
person
Deemed Distinct
2 IF ANY Inward Supply used EEG
for Exempted MONBusiness pushes NOIT

I 3 IF used for Now

Any supplyBunnen purpose
Exempted
100 It shall be Afw
Exclusing
Ie MO It shall be Allower Blocked
credit
 Leinate 11911

Section tuput cargo Situation Stockage Remarkledge

18 1 a INPUT UNREG to REGRegund cutofDate SE 1 Stock whichis

8,491211 DayBeforeto BHI purchase with
Let Registration Input Kastorkhai interfere
Applicelen Should be in ANY form
ioecutaemiss
be considered for
[Link] i
WIP PART of

Related Itc Aragie

land Itc
After30Day NIte on cut off Date

UNREY to same as Above

18 1 b
NewR
INPUT V9s E same As above

18 1 c INPUT Composition to Retiular FO

[Link]
CAPITAL same asAone

k as
[Link]
Usageperiod
qq
ITC 5

18 1 d INPUT Exempted to NON same

Exempted Foffffve same as above
CAPITAL
pread was same
[Link]
Section 18 3 IF there is change in constitution 203081m
ie PAN CHANGE
Became_of sale merger PF to company ett
then old Regisbath cancel fresh Registall
with NEW PAN KARWANA Hugo
 More over ITC Balance in old E CREDIT
Ledger
will be transferred to New E creditlegden
By WAYof filing
ITC 02

See km 18 4 Reverse Position

EQII LIFE in
fall inRelularscheme composition

fall in MON Exempted Now fall in Exembled

[Link] I I aagad recaeo

ITC Reverse
CAPITAL Goods
ITC XXX

[Link]
It
we [Link] if any
Balance is still Available in E credit
Ledger LAS
Scs Notrelevant
sectumiolo CAPITAL Goods Discarded in Between ie
Before 5 years

probo'nmete taston capito

Goods
cant c
Wo
Whichever is Higher
finally payable
 Note Refracting Bricks moved Dies Jigs
payable
fixtures only output Gst will be
ie No Reversal of ITE

230
22

Motes Based upon Circulars

Let FREE warranty Replcement

under free warrant rebicement

[Link] kyt
is Replaced free of cost it will not be a supplyand
NO GST
A However Tata ie will be Ellssie to Book
corresponding Itc as consideration has
Already been
charges in the form of original warranty shapes
and Gst that Amount Already Paid
on
Ham Gst Already BHAR Huke sanam

More over where Extended warrals is given By the

same supplier at the time of supply of man
product CAR then It will be a composite supply
and Extended warranty will be classified with
main supply ie CAR
offerwise where Extended warralj given By Different
supplier of given at Different time then
Extended warranty shall be classified Independely

Notes Insurance claim

it is Castless
In case of Insurance claim wether
OR Reimbursement mode Billing By service
station to Insurace company shall be made
 to the Extent Insurance company Approved
the claim and hence Insurance company
will be eligible to Book ITC
More over where total Expenses SAY 250000 45000
is Higher than the Amount of claim Approved
SAY 2100,000 36000 and total Amount Billy
of Re 250,000 45m made in the name of Insurga
Insurane will be alissie
company then confry
to Book ITC to the Extend It Approved the
claim ie Re 36000
Notes Telecommunication company say to fible
will be elegsie to Book credit of
works contract service veed is laying optical
fible cable

Motet A CAR Dealer will be eligible to

BOOK Ite of Demo vehicle IF he is
Not Depreciation on Gst component
on
claimy
per Income TAX ACT
so
Regularboof
 mamer and
meet
see pay
ofTDSIRSFM0
 Filengof Return
fI1
section
LesFIIFforms list
FIRST Return LAST Return
Periodic Return Annual Return Reconcilalm Statement
LATE filing fees
Gst Practicener
QRMP Quarterly Return monthly payment scheme

Details of GSTR 2B
Dome Points Related to Booking of Itc

How to file GSTR I and Restriction on filing of Gstr

concept of GSTR IA
Return filing of OMG

SECTION List FORM LIST

Sectors No 37 Filing of SSRIs

Sector No 38 Itc hstr 23
se

Sectors No 39 Filing of Penodie Return like 31

aug
Sectors NO 40 FIRST RETURN NAHITHY
But Shayad Need
Sectors No 41 8 Booking of It
Sectors No 42 Ocumitted
Sectors NO 438 Omulte
Section No 44 Annual Return
Af Sectors No 45 8 Final Return
46 Notice to NON filing of Return
Sectors No
LATE fees
Sectors No 47
Sectors No 48 GST Practicener
 FORM list
GSTR 0111A outward supply ki Detail
45M 2B ITC statement Available on PORTAL
asrr 3B periodic combined Return 49k
fit
astr y compositeDealer Ki Return
A GST CMP 08 outward supply Ka statement for composite Deale

Ustr 5 NRTP Ki Return

Mffcsstr 5A NR AppBased Goods services IAR_ 01

GSTR 6 NOT in syllabus INPUT service DISTRIBUTORRETI

rrGstr 7 TDS Return
rr GSTR 8 TCS Return

astr 9 ANNUAL Return

At Ustr 9A Annual Return for componton Dealer

Gstr9B Annual TCS statement

GSTR gtfo resagnatian statement
9S TR 10 LAST FINAL Return
Gstr RETURN of UIN Holder ie embassyetc
Refund clamer
 2 First Return LAST Return
RCGRANT RCCancel

Feet Every year Periodic Annual Yefrn

on
Gsr 1 2B 38,991 a

FIRST Return
22 05 25
no I 12 1 11ᵗʰ June
Limit REG
certificate 3B 20thJune
7115911s
Dale YOUARE
ostis 3715125
Liable toPAYGST
PRE RC Penod
for
I
I preent
d
72 No separate form But normal
Items'ate No separate duedate TO BHI ASTE
3B WOHi
file Honge
for this period
LAST RETURN ON Cancellation of RC
order
In General Provision Tye
RETRO RCCancel Cancellatim reconellation

effective
Dates10 1 25
forc effvedale
ORDER
issue 2121025
22 05 25

LATER DdÑ 22 01 25 LATERDate

I25 8
25 310TH
0 Due Date 2 Return
54 71 22 8 25 25 11 25
 cancellation Ise Las
exe
17
3MONTH
431 bat
Canellator Dec1

Special Provision for NRTP re life limited 90 90DAYS

Normaly
April MONH
9 the Sue date
cancel 133 th of NEXT
29 04 25
HE131
1512025
Add IIIAYS
6 05 2025

wilknerer is
1947512025
Became early filing of return as
you are videshi
Whether will do like this for
CTP No no to Indius trail
 Periodie ANNUAL Return Annualstatement and RECO
PERSON RegisteredAS

Taxpayer refund others

claimer
PERMANANCY Tempotary
Is
I
Iiiii i
See'Eant Entity qualia Sinti Na NA not NA MA
supply
[Link] mass

Payment MONTHLY monthly Quarterly PREPaid Prepaid

[Link] E anii iii IE Iia

IE Ymini Yasin Yiannis [Link] iamitImini
it p gg
[Link] I aiEE Ii ITiit.i EEE
FANNUALGSTR 9GSTR gGSTR 9A NOT
1118EyeedsANNUALLY ANNUALLYAnnually

[Link] i Eyfm Ey'In

tm man IInight

EE tt i i not

session 1k fit In nabus

Notes Annual Return and Reconciliation statement is

Not Required to be filed By Govt Depart
Additional Notes BAUL CHIC
Motet No Rectification Above Return statement By
30ᵗʰNOV of NEXTFY OR Annual Return filing Date
whichever is earlier

Note 2 Nil Return ie zero tax liability is also Required to

be filed
Note Max to max time to 3B 9 9A abete
By 3 years of Dye Date

LATE filing fee

I Situation variable Latefee fixedLatefee Finallyhatefee

In caseof NIL Re 10 PerDAY Re 250 Whichever is
Return forBelatedpenod Lower
IN case ofother Re 25 PerDAY I Whichever
than nil Return forBelate Period s fiff wer
ftp1 i 2000
5crPlus 5000
ANYONE
TDS Return Re25 PerDAY Re 1000 whicher
forBeleter Penud
Annual Return Re100 PerDAY 0.25 of it
forBelatedperiod T o in a state
on
lower
The
mm

State 110
To 8 18 28 318

tree field file Beteint

me
see IE itiiai
Été All Abovefees under cast Act
amount
xxx ee 101000
3,715
equal
[Link]
 Gst Practicener Arroyo ra fairring
BackGround
LOTS ofcomplianes
Thymptyood
need to bedone
REGISbation
sep 9stportal
compositionscheme
Return file
Payment
[Link]

median Lowclass I
Highclass
class
chipeties
[Link]
CAIS CMA Cs
iEhE nt
tallyetc
Advoca

311912TAIT

IT Brattener
PASS'Man
Exam
EN R No certificate from Govt
Name MOBNO Address update
onGST PORTAL
tax payer may search Nearby
GSTP and Appoint him to do
the compliams at minimum Price

Eligibility to sit inExam Educational Atleast GRADUATE

BEAIBSC BBA etc

I Tait
others found mind
BADTAMIZ MA HO
Ho
effket
now eligible candidates
Fillform b
if utility
Admit card
MCO Based 100
2Year Quin
GMay Exam
Every
I monn Result
certificate Detail over
ast Portal
PASSY 8 50
It be done with the
gs itofDffympstesto
But if anything wrong then it will be
the Responsibility of TAXPAYE
Before filing Any Document No consent of
taxpayer is Required By cist PORTAL
But when file Refund claim at UST
portal then Application can be filed
After consent of taxpayer
only
 QRMP scheme

Name 11 Quarter Return and monthly payment

ofcheme 3B

ie of a I
Benefit
[Link] 2mayjfne
2 Deferment
Return Of acute 711
Eligibility

I I
Bet I'm loss time ser a
GS

I composition scheme Edited

moof Model optional

Regularscheme M_ofmD

TAXPAYEN
1
A
Regular CImpo
schem
normI I I
MP DII Q1
 SOFor QRMP
IF you have To in PFY limited to 508
Then you will Remain eligible for ORM P
is the cry
Till the Quarter in whichyou have crossed
the limit of 550 CFX
PFY I 1
V1
to
listed

formr
[Link] 418 ORMP
W
8 2 tP Remannone

WHEN to opt1 Formula

10
2 option every Quarter

QT 1 QT 2 07 3 QT 4

11517m
ᵗEjuly
ieFrom 05 2 I'm a att
Range
select P
ie 110 Thi3,177,1 INOV to 31 JAI
 Ment and Dement of scheme

men Temeril
F Rewit Problemto How to calculate
q Gst paymentAmountin
Every MonthMatti First 2months
Dena But whole Problemtoro
Quarter KA HOW to Book Ite
EK PATH Denay
in first
2111
Noted Due Dates of
131 East 3 3
952 3 2221 of
Gst payment 25thoct Restsuppa

Problem to supplin
Detect like How to make Payment
in First 2 man's All
Situation
Iof 1
JULY
oct
Gst Payments DUEDATE 11
oct assness
REDMAY

1
am 3B
[Link] 1ni 16lat1

was Let see

Payment aast d
s [Link]
9 March month CASH
57181110
b where previous tax period
was Quasterly ie FM 350 35 Balance
Cashpayment of
Gst was [Link] 5,25000 5259000 550.00

Option in the fast

2 Monts calcular
Your Gst on Actual
Xx xxx

Basis le mon's IEA

AT file NAHI KARNA

Problem NO82 KAITEfor first 2monts

Situation
R fall at
GSTR I
3B for whole
GSR 3B 3K
QT 2222 24

GSTR 2B to 1 240 LAB 2hoFQTNv

It to LIK
Effect
Soluation of Problem How Get Ite in first 2Months
Ite Depends on GSTR 2B
CISTR 2B Depends on USR 1
Paste 80 in first amount need to file
Partial GSTR I itonly for BtoB transaction
FggyhE Be I Monk USTR I IFF
I More GSR I IFF
Inty BtoB
BtoB
III MY GSPR I my
first 2month KA Btoc
Last month ke
Bto B Btoc
first 2 month maximum
Invoice Ytm per man's
 What about Intent
JAB JITNA MANG UTNA DIYA NO
JA B Jiraa Manga Usse Kam DIYA them
Jitna Kam DIYA vs per till the Date of payment
18 PA Intsif
g IF I II
Demand In stakes Glatas
Balance

Actually seek 561 see

it
I laton after

16000 136 3

[Link]
I qasR 2B Secant
After furnishg of USTR 1
By supplier an
Details of
Autogenerated statement containy
Ite shall be made Available to namly
USTR 2B

The Gsm 2B shall consits of

a Inward supplies in Respectof which
Ite Shall be Allowed
b Inward supplies in Respect ofwhich
It CAN not be available
 a where Return Not Submitted By
on time
Feel Tton short payment of tax by G
not to follow concept of
FATEH _been
other Reasons
any

POINTER No
It Availment Section 41
We content of this has Already Been covered
under section 16 of IR
PORTAL
y

CE Finite
If x not paid supply xxx
By to Porto By
Ite Reverse
30ᵗʰ sep I Nextfy 30ᵗʰ NOV 2
By NEX FY
Later on paid otherwise Wib INT
Re claims
 Point Mo
How tofile GSR I
In filing of GSTR I 17

contolidated
13 feed DATA upload feed
STATE wise
B to B Transaction
Bloc LARGE Invoice Inter In All Other
ie morethan State CASES
16000
IAbove be Related Debit credit
1 I
ie Rated Debit
Notes it Inke BACHCHE that credit Note
Will Also be upload
Ideally consolidated

RESTRICKin 9 filing Fe AAPKO hsR 1 file

Gsr 1
NAHI KARNE DIYA JAGEYA effec Bawaal BADA Wa 9

IF A taxable person not filed

ASTR 3B for Prenom tax penod
ie AGAR PICHHLA 3B file MAHI KIYA
to Aare Wala R 1 file NAHI KAR Paoge
IF A REG Person Neoclow the
provision of Role 10A BANKAlc Detailin
300AM

I Ryle 88C OIP labile Compansion

Ryle 88 D Ite compansion

EK MISS
ME c cannot befiled

Bostshathechain III
2 Effect of Mon Filing of GSR 1 3B

its
Entrain

Concept of GSM I

[Link] 8esi
1 Jan on
O pGST 20000 lt qp I [Link]
greaten
SHOW 21000

one Inyo Mean pometransaction

having list Relate to Jan month
of Refose MISS HO GA
a
Option 11 oph no 2
TRADITIONAL option I
cover this transaction Newly launched smart option
in NEXT GSTR 1 ie on to save In test cost
11ᵗʰ march file 95 2 14

II io
But Intest Applicable
I Iii tI
 QI R I filed'on 8ᵗʰ feb THEN
STR 1A Available from
9ᵗʰ feb
11ᵗʰ Feb
12ᵗʰ feb
02 R I filed on 13ᵗʰfeb THENGSTR IA
Available
frmIifebx
IiEFes.E
91 GSM in can be filed How many
times for a month

Q1 Usthabily to be Paid on 20ᵗʰfeb

rest
QI ITC to Related to Jan month show
13 GSR 2B 15 feb Amount

E E
2

agents lesion
KA Banga KO
March it Dikhega
10000 ITC Y
POIL Nile
OMG i speakedActionable
claim online money hamy Goods
OIDAR ep online paid Gams service
a
B UNREGstead person in INDIT

Kanarya Kaman Anna Padeye

Apffolder liable to Pay
45T 15 under NCL
Centralised [Link] I REG
for Ad INDIA
9st Mayment By201
RETURN GSTRIAL