Summer Training Report On

“GST PRIME CLEANING SERVICES”

Supervisor Submitted By:

Ms. Priyanshi Srivastava Samriddhi Gupta
Assistant Professor Student ID 819615
Semester 5th
B.VOC (Banking & Finance)

Head of Department:
Dr. Deeksha Sharma
Assistant Professor

Department of Banking & Finance

Deen Dayal Upadhyay Kaushal Kendra
National P. G. College Lucknow
1
2
 DECLARATION

This is to declare that I Samriddhi Gupta Student ID 819615 customer of

B.VOC (Banking & Finance), have personally worked on the project
entitled “GST PRIME CLEANING SERVICES” The data mentioned in
this report were obtained during genuine work done and collected by me.
The data obtained from other sources have been duly acknowledged. The
result embodied in this project has not been submitted to any other
University or Institute for the award of any degree.

Date: `

Place: Lucknow Samriddhi Gupta

Student ID 819615
Semester 5th
B.VOC (Banking & Finance)

3
 ACKNOWLEDGMENT

First of all I thank God for giving me this wonderful opportunity to

undertake this research which is a part of my B.VOC (Banking & Finance)
program.
 I would like to sincerely thank Ms. Priyanshi Srivastava Assistant
Professor for giving me the wonderful opportunity to work under his able
guidance and support throughout my research.
I also thank persons working at office for giving me their valuable time and
vital information which forms a part of this report.
I would also like to thank my colleagues for rendering their help to me in
this research.
Last but not the least, I thank my parents for their prayers, help and advice
which helped me a lot to complete this project report.

4
 PREFACE

I respect to the allotted period, I have formed relationship with the

organization as trainee but informally it is a sacred place for me as it’s my
first practical exposure to an organization to know and get aware to an
organizational real practical stressful environment.
Although I am customer of B.VOC (Banking & Finance) Lucknow.
It is a two year full time degree courses. So far this training is scheduled for
third semester syllabi as a separate topic to be asked in detail in viva-voice
conducted by external So far I have completed 3 semester examination. Thus
study will provided me a better opportunity to survive in cut throat
competition with a prosperous existence. I have tried my best to gain out of
well framed circumstances & with the help of experienced personnel who
helped me out so for become possible to them. As being a very confidential
functioning many things are there which can’t be known but on the basis of
gathered information and certain hints, the project has been formed. It may
have something missing but I have tried to present all things what I have
received. Although this report has been got checked by different personnel
but after that if there is some shortcomings I expect it to be rectified. So the
whole study bifurcated in different parts. Certain observations & suggestions
also have been stated which if possible to be reviewed.

5
 EXECUTIVE SUMMARY

While working in the organization I was trained as a relationship personnel

being engaged into various jobs such as dealing with clients, answering
customer queries through telephonic conversations and providing them
knowledge about new schemes and converting them into our customers.
As my summer internship project I was given the topic on “GST PRIME
CLEANING SERVICES”. The project work was for this research was
conducted in Lucknow to study the customer satisfaction level.
The research has been conducted to gather information from 100
respondents & a structured questionnaire will be used to collect the
information from the respondents. The data which was collected from them
will be analyzed and classified. It was found that though the organisatgion
has the highest market share it needs to improve on its service quality and
retail services.

6
 TABLE OF CONTENT

S. No. Content Page No.

1. Introduction GST
2. Company Profile
3. Objective of the study
4. Scope of the study
5. Importance & use of the study
6. Research methodology
7. Data analysis and interpretation
8. Findings
9. Limitation
10. Conclusion
11. Suggestions and recommendations
12. Bibliography
13. Annexure

7
INTRODUCTION

8
 INTRODUCTION

GST

Goods and Services Tax (India)

Goods and Services Tax (GST) is an indirect tax applicable throughout

India which replaced multiple cascading taxes levied by

the central and state governments. It was introduced as The Constitution

(One Hundred and First Amendment) Act 2017, following the passage of

Constitution 122nd Amendment Bill. The GST is governed by a GST

Council and its Chairman is the Finance Minister of India. Under GST,

goods and services are taxed at the following rates, 0%, 5%, 12% and 18%.

There is a special rate of 0.25% on rough precious and semi-precious stones

and 3% on gold. In addition a cess of 15% or other rates on top of 28% GST

applies on few items like aerated drinks, luxury cars and tobacco products.

Touted by the government to be India's biggest tax reform in 70 years of

independence, the Goods and Services Tax (GST) was finally launched on

the midnight of 30 June 2017, though the process of forming the legislation

took 17 years (since 2000 when it was first proposed). The launch was

marked by a historic midnight (30 June - 1 July 2017) session of both the

houses of parliament convened at the Central Hall of the Parliament, but

9
which was immediately boycotted by the opposition by staging a walk out to

show their disapproval of the same.

Members of the Congress boycotted the GST launch altogether. They were

joined by members of the Trinamool Congress, Communist Parties of

India and the DMK, who reportedly found virtually no difference between

the existing taxation system, and therefore claimed that the government was

trying to merely rebrand the current taxation system but made it worse for

common people by increasing existing rates on common items and reducing

rates on luxury items. Many critics pointed out that the GST would increase

costs of daily goods and affect many Indians adversely, especially the

middle, lower middle and poorer classes GST was initially proposed to

replace a slew of indirect taxes with a unified tax and was therefore set to

dramatically reshape the country's 2 trillion dollar economy. [6] The rate of

GST in India is between double to four times that levied in other countries

like Singapore.

History

The reform process of India's indirect tax regime was started in 1986

by Vishwanath Pratap Singh with the introduction of the Modified Value

Added Tax (MODVAT). A single common "Goods and Services tax (GST)"

10
was proposed and given a go-ahead in 1999 during a meeting between

then Prime Minister Atal Bihari Vajpayee and his economic advisory panel,

which included three former RBI governors IG Patel, Bimal Jalan and C

Rangarajan. Vajpayee set up a committee headed by the then finance

minister of West Bengal, Asim Dasgupta to design a GST model.

The Ravi Dasgupta committee was also tasked with putting in place the

backend technology and logistics (later came to be known as GSTN in 2017)

for rolling out a uniform taxation regime in the country. In 2003, the

Vajpayee government formed a task force under Vijay Kelkar to recommend

tax reforms. In 2005, the Kelkar committee recommended rolling out GST

as suggested by the 12th Finance Commission.

After the fall of the BJP led NDA government in 2004, and the election of a

Congress led UPA government, the new Finance Minister P

Chidambaram in February 2006 continued work on the same and proposed a

GST rollout by 1 April 2010. However in 2010, with the Trinamool

Congress routing CPI(M) out of power in West Bengal, Asim Dasgupta

resigned as the head of the GST committee. Dasgupta admitted in an

interview that 80% of the task had been done.

In 2014, the NDA government was re-elected into power, this time under the

leadership of Narendra Modi. With the consequential dissolution of the

11
15th Lok Sabha, the GST Bill – approved by the standing committee for

reintroduction – lapsed. Seven months after the formation of the Modi

government, the new Finance Minister Arun Jaitley introduced the GST Bill

in the Lok Sabha, where the BJP had a majority. In February 2015, Jaitley

set another deadline of 1 April 2016 to implement GST. In May 2015, the

Lok Sabha passed the Constitution Amendment Bill, paving way for GST.

However, the Opposition, led by the Congress demanded that the GST Bill

be again sent back to the Select Committee of theRajya Sabha due to

disagreements on several statements in the Bill relating to taxation. Finally

in August 2016, the Amendment Bill was passed. Over the next 15 to 20

days, 18 states ratified the GST Bill and the President Pranab

Mukherjee gave his assent to it.

A 21-members select committee was formed to look into the proposed GST

laws.[12] State and Union Territory GST laws were passed by all the states

and Union Territories of India except Jammu & Kashmir, paving the way for

smooth rollout of the tax from 1 July 2017. There will be no GST on the sale

and purchase of securities. That will continue to be governed by Securities

Transaction Tax (STT).

Chairman of GST Empowered Committee of State Finance Ministers (Head

was from Opposition Party ruled State)

12
1) Asim Dasgupta of West Bengal - CPIM

2) Sushil Modi from Bihar - BJP

3) Abdul Rahim Rather from July 2013 to March 2015 - PDP

4) K M Mani from March 2015 to November 2015 - Kerala Congress

5) Amit Mitra from February 2016 to present - Trinamool Congress

The Goods and Services Tax (GST), was launched on the midnight of 30

June 2017 by the Prime Minister of India Narendra Modi. The launch was

marked by a historic midnight (June 30-July 1, 2017) session of both the

houses of parliament convened at the Central Hall of the Parliament. Though

the session was attended by high-profile guests from the business and the

entertainment industry including Ratan Tata, it was boycotted by the

opposition due to the predicted problems that it was bound to lead to for the

middle and lower class Indians.  It is one of the few midnight sessions that

have been held by the parliament - the others being: the first, August 15,

1947, declaring India’s independence marked by Nehru’s historic

speech Tryst with Destiny; the second, August 15, 1972, celebrating

the silver jubilee of India’s independence; and the third, August 15, 1997:

celebrating the golden jubilee of India’s Independence.

13
Taxation scheme

Taxes subsumed

A single GST replaced several existing taxes and levies which include:

central excise duty, services tax, additional customs duty, surcharges, state-

level value added tax and Octroi. Other levies which were applicable on

inter-state transportation of goods has also been done away with in GST

regime.

Levy

GST is levied on all transactions such as sale, transfer, purchase, barter,

lease, or import of goods and/or services. India adopted a dual GST model,

meaning that taxation is administered by both the Union and State

Governments. Transactions made within a single state will be levied with

Central GST (CGST) by the Central Government and State GST (SGST) by

the government of that state. For inter-state transactions and imported goods

or services, an Integrated GST (IGST) is levied by the Central Government.

GST is a consumption-based tax, therefore, taxes are paid to the state where

the goods or services are consumed not the state in which they were

produced. IGST complicates tax collection for State Governments by

disabling them to collect the tax owed to them directly from the Central

14
Government. Under the previous system, a state would have to only deal

with a single government in order to collect tax revenue.[21]

Rates

The GST is imposed at different rates on different items. The rate of GST is

18% for soaps and 28% on washing detergents. GST on movie tickets is

based on slabs, with 18% GST for tickets that cost less than Rs. 100 and

28% GST on tickets costing more than Rs.100. The rate on under-

construction property booking is 12%.

Effects and impacts

The introduction of the GST increased the costs of most consumer goods

and services in India including food, hotel charges, insurance and cinema

tickets. Upon its introduction in the country, GST led to a number of protests

by the business community, primarily due to an increase in overall taxes and

hence the prices of goods.

Check posts across the country were abolished ensuring free and fast

movement of goods.

The Central Government had proposed to insulate the revenues of the States

from the impact of GST, with the expectation that in due course, GST will

be levied on petroleum and petroleum products. The central government had

15
assured states of compensation for any revenue loss incurred by them from

the date of GST for a period of five years. However, no concrete laws were

made to support such action.

Goods and Services Tax Network (GSTN)

As per the government website on GST, "Goods and Services Tax" Network

(GSTN) is a nonprofit organisation proposed to be formed for creating a

website / platform for all the concerned parties related to the GST, namely

stakeholders, government and taxpayers to collaborate on a single portal.

When up and running, the portal is supposed to be accessible to the central

government which allows it to track down every transaction on its end while

taxpayers are advertised to have the ability of connecting this to their tax

returns. However its efficacy and efficiency is yet to be tested. The IT

network was touted to be developed by unnamed private firms. The known

authorised capital of GSTN is₹10 crore (US$1.6 million) in which Central

Government holds 24.5 percent of shares while the state government holds

24.5 percent and rest with private banking firms for smooth running of the

transactions

16
 GST

About GST

GST - GSP SERVICES – 

'GST' needs no new introduction. It is the biggest and most historic tax

reform in the post independent India. Now, with the Finance Minister

strongly emphasizing that GST is likely to be as per schedule, it can be

assertively concluded that GST is just around the corner.

GST – A 'One Nation – One Tax' Goal

GST is ONE comprehensive levy on all goods and services in place of

multiple indirect taxes being levied currently at varying stages of supply

chain. GST supplants the current indirect tax regime whichis known for its

multiplicity of taxes, restricted credit flow, copious legislations, varying

threshold limits and umpteen instances of cascading thereby, hindering the

growth and competitiveness andadding to the woes of businesses in India.

In order to satiate the unyielding need to facilitate 'Ease of Doing Business',

attain higher growth in terms of GDP, making 'Make in India' a reality,

encourage better tax compliance and to bring about transparency in tax

administration, it is but natural for GST to gain the astounding momentum

that it has in the last few months.

17
The dual GST which would be implemented in India is a destination-based

value added tax, levied at all points in the supply chain with credit allowed

for tax paid on purchases used in making the supply. It would apply to both

goods and services in a comprehensive manner with exemptions restricted to

bare minimum.

GST-GSTN-GSP – 3 'G'model

In line with becoming digital India GST is a step moving from an era of

cumbersome paper-based compliance system to a tech-savvy paper less

compliance and administration model.

The Goods and Service Tax Network ('GSTN') forms the IT backbone of the

GST system. It is going to be shared IT platform for both central and state

governments. The GST System is going to have a G2B portal implying the

tax payers will have to access and interface with the GST systems directly.

However, tax payers' convenience will be a key factor in success of GST

regime. As a measure to achieve the same, the tax payers may interact with

the GSTN through a third party service provider generically known as 'GST

Suvidha Providers (GSP)'.

18
OVERVIEW

The present indirect tax regime is complex and entails multiple taxes and

duties. Further, there is a significant cascading effect of taxes on account of

various restrictions on cross utilization of credit of one tax against another.

In addition to this, multiplicity of returns and compliances at State level,

administrative costs, waybills requirement for inter-state movement of

goods, add to the procedural compliances to be followed by the assesses.

Introduction of a GST to replace the existing multiple tax structures of

Centre and State taxes are not only desirable but imperative in the emerging

economic environment. The Goods and Services Tax (GST) is a destination-

based value added tax, levied at all points in the supply chain with credit

allowed for tax paid on purchases used in making the supply. It would apply

to both goods and services in a comprehensive manner with exemptions

restricted to minimum.

The dual GST which would be implemented in India will subsume many

consumption based taxes. At central level, Central excise duty, Additional

excise duty, Service tax, Countervailing duty (CVD) and Special Additional

Duty (SAD) and at State level, VAT/Sales tax, Octroi and Entry Tax,

19
Purchase tax, Luxury tax, Entertainment tax and taxes on lottery, betting and

gambling would be subsumed.

Why

organisatgion is a leading player in the financial services industry in India.

Spanning over a period of over 3 decades, we have established credentials in

multiple business lines cutting across Corporate registry, Mutual fund

registry, Stock broking, Depository services, Commodities, Realty division,

Personal advisory services, E-governance services including System

Integration, PAN application processing in partnership with NSDL,

Biometric enrolment services under UID & NPR, Economic surveys, BFSI

services and Telecom services. We have also been recently awarded the

certificate of registration as a KYC Registration Agency by the SEBI and to

act as an Insurance Repository by the IRDA and as an e-KYC agency by the

UIDAI. Given our wide reach and presence, organisatgion is among the few

corporates in India to be part of market/near market infrastructure across

disparate business lines.

Endowed with a well-trained team of 25,000+ employees, our offices are

replete with state of the art infrastructure across our 560+ branch networks

across 296 cities/towns. Our client service delivery model is uniquely

20
positioned to offer a 360 degree solution encompassing Technology, People

and Infrastructure across the value delivery chain to offer custom built

solutions with precision and scale. We would like to use this opportunity to

say that the technology backbone at organisatgion is completely managed in-

house with over 500 seasoned professionals on-board.

organisatgion as a GSP has all that it takes to serve its clients – Service ,

Technology and Experience in handling both the corporates as well as large

number of retailers.

Taxpayers have to opt for GST composition scheme by July 21

Small businesses with turnover of up to Rs 75 lakh have time till July 21 to

opt for composition scheme under the Goods and Services Tax regime reads

notification alert bar on  GST Network.

To opt for composition scheme, the taxpayer needs to log into his account at

the GST Portal and select 'Application to opt for the Composition Scheme'

under 'Services' menu.

"Any person who has been granted registration on a provisional basis and

has turnover not exceeding Rs 75 lakh, and who wishes to opt for the

composition levy, is required to electronically file intimation, duly signed or

21
verified through EVC, at the GST portal on or before July 21, 2017," GSTN

Chairman Navin Kumar said.

Businesses under composition scheme will see a lesser compliance burden

and pay at a rate as prescribed by Act.

Books not taxable under GST, authors miss on input tax credit

Book lovers and students will now have to pay more as books will become

costlier by 10-20 per cent under the Goods and Services Tax regime.

Though books continue to remain exempt under GST, but inputs such as

printing, binding and royalties to authors now attract tax at 12 per cent.

Since the publishers dont get input tax credit, they now propose to pass it on

to customers.

Subash Goel, Treasurer, Federation of Educational Publishers in India, said,

We believe that MRP of books could go up by 12-15 per cent as costs of

publishers have gone up under the GST regime.

 12 % GST being imposed on author royalties will be through reverse

charges so publishers will not be able to avail themselves of any input tax

credit on this cost. Publishers of school textbooks are also planning to hike

prices, but it is expected from the next academic session.

22
The GST on royalties is being seen as the biggest challenge by the industry,

which will neither help the publisher, the reader or the author

INVOICING PROVISIONS UNDER GST REGIME

1st May 2017, Categories: GST Knowledge Series - Articles

 Invoicing under Goods and Services Tax law

– Rohit Kumar Singh (Head – GSP Business – organisatgion Data

Management Services Ltd)

With huge reforms in the taxation sector that promises to change the way we

do business, India is truly standing on the anvil of the most radical economic

reform after the liberalization of 1991.

The Goods and Services Tax (GST) has been many years in the making will

create a seamless national market of 1.3 billion and a unified tax

regime. Even as the Union Finance Ministry prepares to launch GST on July

1, it is time for business to prepare for this radically different and integrated

tax system.

Invoice plays an important role in any taxation system and GST regime is no

exception. It determines value of supply (goods or services), rate of tax, type

23
of tax to be charged (Central GST, State GST, Integrated GST or Interstate

GST), tax amount and so on.

The Central Goods and Services Tax Bill, 2017 and Rules comprehensively

provides for provisions related to invoice or tax invoice, revised invoice, bill

of supply, receipt voucher and supplementary tax invoice.

Who shall issue invoice?

Tax invoice is to be issued by a registered person supplying taxable goods or

services.

Contents and Special provisions for Invoices:

Sl
Nature Contents
No

1 Invoice/Tax Invoice A tax invoice shall contain the following –

a. Name, address and GSTIN of the supplier

b. Consecutive serial number (one or more series)

unique for a financial year

c. Serial number may either contain alphabets or

numerals or special characters

d. Date of issue

24
 e. Name, address and GSTIN or UIN, if registered,

of the recipient

f. Name and address of recipient and address of

delivery (in case of unregistered recipient and

value of taxable supply exceeds Rs 50,000 it

should also include name of State and its code)

g. HSN code or Accounting code for services

h. Description, quantity, unit, total value of goods or

services, rate of tax, amount of tax (CGST,

SGST, IGST, UTGST or cess), place of supply

(in case of interstate supply - name of the State)

and address of delivery (if same is different from

place of supply)

i. It would also indicate whether tax is to be paid

under reverse charge basis

j. Invoice is to be signed manually or digitally (by

supplier or authorized signatory)

2 Special ProvisionsFor a supplier being an insurer or financial institution

25
 (NBFC) may not be serially numbered and may not
for Insurer or
contain address of recipient of taxable service.
Financial Institution
 

If supplier is a goods transport agency supplying service

in relation to transport of goods by road in a goods

Special Provisionscarriage, the tax invoice should also contain gross

3 for goods transportweight of consignment, name of consignee and

agency consignor, registration number of carriage, details of

goods, place of origin and destination and GSTIN of

person responsible for paying tax

If supplier is a passenger transport service the tax

Special Provisions
invoice should include ticket in any form (serially
4 for passenger
numbered or otherwise).
transport agency
 

5 Special ProvisionsSuch invoices should mention whether the export is on

for export of goodspayment of IGST or export under Bond or Letter of

or services undertaking without payment of IGST and shall contain

name and address of recipient, delivery address,

Country of destination and details of application for

26
 removal of goods for export.

What is the time limit for issuance of Invoice?

Particulars Goods Services

o Supplies involving

movement of goods – atBefore or after provision of

the time of removal ofservice but within 30 days

Time limit for goods from supply of service (45

issuance of invoice days in case of Insurer,

o In any other case – at the
banking company, financial
time of delivery of goods
institution including NBFC)
or making available of

goods for delivery

 

27
When a tax invoice is not required to be issued?

i. Tax invoice may not be issued if the value of goods or services or

both supplied is less than Rs 200.

ii. Recipient is not registered person and he does not require such invoice

and he shall issue a consolidated tax invoice for such supplies at the

close of each day.

What are provisions for issuance of invoice for continuous supply of

goods or services?

Particulars Goods Services

supply of goods on

continuous or recurrent

basis under a contract wheresupply of services on continuous

supplier invoices recipientor recurrent basis under a

Definition on regular or periodicalcontract for a period exceeding 3

basis. It also includes supplymonths with periodic payment

by means of a wire, cable,obligations

pipeline or conduit.

28
 In case of continuous supply

of goods involving

successive statement ofsupply of services on continuous

accounts or successiveor recurrent basis under a

Requirement payments, the invoice is tocontract for a period exceeding 3

be issued before or at themonths with periodic payment

time of each such statementobligations.

is issued or each payment is

received.

Issuance of invoice for services -

     In case due date can be ascertained from contract, invoice to be

issued on or before due date of payment

     In case due date cannot be ascertained from contract, invoice to be

issued when the supplier receives the payment

     If the payment is linked to completion of event, invoice shall be

issued on or before the date of completion of the event

29
Is there a requirement for issuance of Invoice in case of approval for

sale or return basis?

Invoice to be issued earlier of - before or at the time of supply or six months

from the date of removal.

What is the requirement on copies (number) of invoices to be issued for

supplies?

Particulars Goods Services

Invoice to be issued in
Invoice to be issued in
triplicate – Original for
Number of invoices to duplicate – Original for
recipient, Duplicate for
be issued recipient and Duplicate for
transporter and Triplicate for
supplier
supplier 

Serial number of invoices issued during a tax period shall be furnished

electronically through the Common Portal in FORM GSTR – 1

30
 Bill of Supply and receipt Voucher -

Sl No Particulars Provisions

A Bill of supply may be issued by a registered

person if he is supplying exempted goods or services

Bill of Supply – When
1 or both or paying tax under composition scheme. A
issued?
bill of supply is not to be issued for supplies is less

than Rs 200

2 Contents of Bill ofA bill of supply shall contain the following –

Supply
a. Name, address and GSTIN of the supplier

b. Consecutive serial number (one or more

series) unique for a financial year

c. Serial number may either contain alphabets or

numerals or special characters

d. Date of issue

e. Name, address and GSTIN or UIN, if

registered, of the recipient

f. HSN code or Accounting code for services

g. Description, total value of goods or services of

both (considering discount or abatement)

31
 h. Manual or digital signature (by supplier or

authorized signatory)

Receipt Voucher –A receipt voucher may be issued in case of receipt of

3
When issued? any advance payment

4 Contents of ReceiptA receipt voucher may contain following particulars

Voucher -

a. Name, address and GSTIN of the supplier

b. Consecutive serial number unique for a

financial year

c. Serial number may either contain alphabets or

numerals or special characters

d. Date of issue

e. Name, address and GSTIN or UIN, if

registered, of the recipient

f. HSN code or Accounting code for services

g. Description, amount of advance taken, rate of

tax, amount of tax (CGST, SGST, IGST,

UTGST or cess) and place of supply (in case

32
 of interstate supply - name of the State)

h. It would also indicate whether tax is to be paid

under reverse charge basis

i. It may be signed manually or digitally (by

supplier or authorized signatory)

j. Description, amount of advance taken, rate of

tax, amount of tax (CGST, SGST, IGST,

UTGST or cess) and place of supply (in case

of interstate supply - name of the State)

k. It would also indicate whether tax is to be paid

under reverse charge basis

l. It may be signed manually or digitally (by

supplier or authorized signatory)

 

33
What are the provisions for issuance of supplementary tax invoice and

debit or credit notes?

Particulars Credit  Note Debit Note

Supplier of goods or servicesSupplier of goods or

Who shall issue
or both services or both

When taxable value or tax

charged exceeds such supply;When taxable value or

When issued or goods are returned bytax charged is less

recipient; or goods or servicesthan such supply

or both supplied are deficient

Declare such credit

Declare such credit note in
note in the return for
What is to be done the return for the month
the month during
during which it is issued
which it is issued

Earlier of September of
Time limit for declaration in
following year or date ofNA
return
filing annual return

When reduction of output If incidence is passed on to

NA
liability not permissible any other person

34
 

What should a supplementary tax invoice and Credit or debit note

contain?

It shall contain the following –

a. The word “Revised Invoice” indicated prominently

b. Name, address and GSTIN of the supplier

c. Nature of document (supplementary invoice/credit/debit note)

d. Consecutive serial number unique for a financial year

e. Serial number may either contain alphabets or numerals or special

characters

f. Date of issue

g. Name, address and GSTIN or UIN, if registered, of the recipient

h. Name and address of recipient and address of delivery (in case of

unregistered recipient - name of State and its code)

i. Serial number and date of corresponding tax invoice or bill of supply

j. Value of taxable supply of goods or services, rate of tax, amount of

tax credited or debited

k. Invoice is to be signed manually or digitally (by supplier or authorized

signatory)

35
Is there any requirement of transport of goods without issuance of

invoice?

In following cases goods may be transported without issuance of invoice-

a. Supply of liquid gas where quantity is not known at the time of

removal from place of supplier

b. Transport of goods for job work

c. Transport of goods other than supply

What are the particulars to be mentioned on delivery challan?

Delivery challan shall contain the following –

a. It is serially numbered  

b. Name, address and GSTIN of the consignor, if registered

c. Name, address and GSTIN or UIN of the consignee, if registered

d. HSN code and description of goods

e. Provisional quantity supplied, if exact not known

f. Taxable value

g. Tax rate and tax amount

h. Place of supply (for interstate movement)

i. Note

j. Signature

36
Where delivery challan is issued in lieu of invoice, same shall be declared in

FORM (WAY BILL).

What is the requirement on copies (number) of delivery challan to be

issued?

Particulars Goods

Number of copies to be Invoice to be issued in triplicate – Original for consignee,

issued Duplicate for transporter and Triplicate for consignor 

What is special provision for issuance of invoice when goods are

transported in Semi knocked down or complete knocked down

condition?

a. Supplier to issue complete invoice before first dispatch

b. To issue delivery challan for each subsequent consignments, giving

reference to invoice

c. Each consignment to contain copy of challan and certified copy of

invoice

d. Original invoice to be sent along with last consignment

37
WAY BILL PROVISIONS UNDER GST

30th Apr 2017, Categories: GST Knowledge Series - Articles

E-Way Bill rules under Goods and Services Tax law

– Rohit Kumar Singh  (Head – GSP Business - organisatgion Data

Management Services Limited)

The Goods and Service Tax (GST) is entering the final arena and no wonder

throwing up much surprises. The intent was to ease and simplify the existing

indirect tax reforms.

With President approving the CGST, UTGST, IGST and Cess Act and

Telangana State hogging the limelight by approving the SGST Law on

16th April  and 4 more States followed suit till now. This shows the

seriousness and coordination with which Central and State Governments are

moving towards landmark reform.

Government is mulling to have single rate structure for each commodity to

avoid confusion and this would be a much awaited relief for the trader

community and Industry.

1. Introduction

38
The Government was toying with the way bill requirement in draft laws and

much thought has been given in drafting electronic way bill rules.  No

discretionary powers are given to the officers with permission required from

Commissioner to inspect vehicle. Summary report of Inspection is to be

uploaded by proper officer in Form GST INS – 03 within 24 hours of

inspection and final inspection report is to be provided within 3 days of

the inspection. Once inspection is carried out within a State, no further

inspection is to be carried out in the State, unless a specific information of

tax evasion is available. 

The requirement of e-way bill, exceeding a value, is required for Inter-

State as well as Intra-State movement of goods.

The entire management of electronic way bills is in electronic form without

any manual intervention which would reduce or rather eliminate discretion

and is a welcome move. The only challenge which is foreseen if the small

traders, transporters and SME are ready to move to such a scale of

digitization. Scaling of IT resources is required at a massive scale which

would throw open doors to innovators and Application Service Providers

(ASPs).

2. When a way bill is required to be generated:

39
Every registered person who shall move the consignment of value

exceeding Rs 50,000 for supply or reasons other than supply shall provide

information electronically in Part A of FORM GST INS – 01. The same

information is to be furnished if the inward supply is made by unregistered

person. In case of inward supplies from unregistered person, the registered

person shall furnish the information.

Further, a registered person or transporter may on his own generate

and carry the e-way bill even if the consignment value is less than Rs

50,000.

In case there is doubt on valuation of the consignment, the registered person

or transporter may opt for this option to avoid detention of vehicle.

3. Registered person or Recipient to generate details of e-way bill:

a. When a registered person as a consignor or recipient of goods as

consignee (vehicle may be owned or hired) is transporting goods, the

registered person or recipient may generate e-way bill in Part

B of FORM GST INS – 01; or

b.  If way bill is not generated under clause (a) above and goods is

handed over to transporter, the registered person shall furnish

information relating to transporter in Part A of FORM GST INS-01.

40
 In case goods are consigned by unregistered person (in his owned or

hired conveyance or through transporter), the unregistered person or his

transporter may generate e-way bill in FORM GST INS – 01.

4. Unique e- Way Bill Number (EBN)

A unique e-way bill number (EBN) shall be generated on common portal

which shall be made available to supplier, recipient and transporter.

5. Transfer of goods from one conveyance to another:

Each time a transporter, during transit, transfers goods from one conveyance

to another conveyance, a new e-way bill on common portal in FORM GST

INS – 01. Mode of transport shall be specified in each case.

6. Multiple consignments in on conveyance:

If multiple consignments are intended to be transported in same conveyance,

the transporter shall indicate serial number of e-way bills generated for each

such consignments and a consolidated e-way bill in FORM GST INS –

02.This is to be generated prior to the movement of the consignment. This

allows movement of multiple consignments destined for several States in

single conveyance. This is expected to rationalize transport cost.

41
In case the value of any of the consignments mentioned above exceeds Rs

50,000, the transporter shall generate FORM GST INS 01 on the basis of

invoice or bill of supply or delivery challan.

7. Information furnished in Part A of FORM GST INS -01 shall be

available on Common Portal

The information furnished in Part A of FORM GST INS – 01 shall be

available in Common Portal and Registered supplier may use the said

information for furnishing details in FORM GSTR – 1.  If the said

information is furnished by unregistered supplier, the information shall be

available , if mobile number and email id is available.

8. Cancellation of e-way bill:

If the goods are either not transported or not transported as per details

furnished in e-way bill, the same may be cancelled through common portal

either directly or through facilitation center notified by commissioner. The

cancellation of the e-way bill is to be made within 24 hours of generation.

Same may not be cancelled if it has been verified in transit.

42
8. Validity of e-way bill:

An e-way bill or consolidated way bill shall have following validity from

date of generation of e-way bill and distance the goods are to be transported:

A. Less than 100 kms                                                  -                    One

day

B. Exceeding 100 kms but less than 300 Kms            -                    Three

days

C. Exceeding 300 kms but less than 500 Kms            -                    Five

days

D. Exceeding 500 kms but less than 1000 Kms          -                    Ten

days

E. 1000 km or more                                                   

-                     Fifteen days

Commissioner may extend validity period of e-way bill for certain

categories of goods.

9. Communication of acceptance or rejection of details of e-way bill by

recipient:

43
The registered recipient shall communicate his acceptance or rejection of

consignment covered in e-way bill. If the recipient does not communicate

his option within 72 hours, it shall be deemed to be accepted.

10. Person in-charge of conveyance to carry documents and e-way bill:

The person in-charge of conveyance shall carry Invoice or bill of supply or

delivery challan and a copy of e-way bill or e-way bill either physically or

mapped to Radio Frequency Identification Number (RFID) embedded on to

the conveyance.

11. Who shall obtain RFID:

The commissioner may require a class of transporters to obtain unique RFID

and get the same embedded on to the conveyance and map e-way bill to the

RFID prior to movement of goods.

12. Verification of documents and conveyance:

Any proper officer empowered by the commissioner to intercept any

conveyance to verify e-way bill or e-way bill in physical form for all inter-

state and intra-state movement of goods. RFID readers shall be installed at

places where verification is required.

13. Inspection and Verification of goods

44
Summary report of Inspection is to be uploaded by proper officer in Form
GST INS – 03 within 24 hours of inspection and final inspection report is
to be provided within 3 days of the inspection. Once inspection is carried out
within a State, no further inspection is to be carried out in the State, unless a
specific information of tax evasion is available. 

14. Uploading information of detention of vehicle:

In case any conveyance if intercepted and detained for a period exceeding 30

minutes, the transporter may upload the information in FORM GST INS –
04 on common portal.

Government has tried to simplify the rules related to e-way bill but
furnishing information in e-way bill for Intra- State movement may turn to
be cumbersome for small traders who deal in wholesale and retail trade.

Summary of various FORMS prescribed in above rule –

FORM GST INS – 01       -          Information relating to movement of

goods in Part A and part B

FORM GST INS – 02      -          Consolidated e-way bill information

FORM GST INS – 03      -          Summary report of Inspection in part A

and final report in part B

FORM GST INS – 04      -       Information by transporter on common

portal of any detention of conveyance

exceeding 30 minutes 

45
 GST RATE

ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS

[As per discussions in the GST Council Meeting held on 3rdJune, 2017]1

The following amendments / additions are required to be made to the

aforesaid document:

1. In Chapter 15, in the 18% rate column, the part entry from 1517 relating
to edible mixtures of vegetable fats or oils, that is “edible mixtures or
preparations of vegetable fats or vegetable oils or of fractions of different
vegetable fats or vegetable oils of this Chapter, other than edible fats or oils
or their fractions of heading 1516 [1517]” may be shifted to the 5% rate
column [wherein all vegetable fats and vegetable oils at 5%].

[This will ensure that mixtures of two or more varieties of edible vegetable
oils fall at 5%.]

2. In Chapter 29, in the 18% rate column, after the entry No 39 the
following entries shall be inserted,

(i) “40 - 2939 Alkaloids, natural or reproduced by synthesis, and their salts,

ethers, esters and other derivatives

(ii) 41 - 2940 Sugars, chemically pure, other than sucrose, lactose, maltose,

glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their

salts, other than products of headings 2937, 2938 or 2939

46
(iii) 42 - 2941 Antibiotics

(iv) 43 - 2942 Other organic compounds”

All goods falling under chapter 29 [organic chemicals, being intermediates]

are at 18%[These were omissions]

3. In Chapter 31, in the 5% rate column, the entries “3101 Organic manure
put up in unit containers and bearing a brand name” may be added. [3101
Organic manure other than put up in unit containers and bearing a brand
name is at Nil]. [This was an omission.]

4. In Chapter 34, in the 28% rate column, the entry “3404 Artificial waxes
and prepared waxes” may be omitted. These goods [being in the nature of
intermediates] are covered in the 18% rate column. [By mistake it was
appearing in 28% also.]

5. In Chapter 38, in the 18% rate column, for the entry No 18 the entry
“3823 Industrial monocarboxylic fatty acids; acid oils from refining;
industrial fatty alcohols” shall be substituted. [There is typographical error in
the description.]6. In Chapter 40,

(i) in the 12% rate column, the entry “4 - Erasers [4016].” may be added.

(ii) in the 18% rate column, the entry No. 12 “Erasers [4016].” may be
omitted. [Mathematical boxes, geometry boxes and colour boxes, pencil
sharpeners (7310 or 7326) and Pencils, crayons (9609) are at 12%].

47
ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS

[As per discussions in the GST Council Meeting held on 3rd June, 2017]2

7. In Chapter 48, in the 18% rate column, for the part entry in 4811 i.e. for
the words “[Other aseptic packaging paper and”, the words “[other than
aseptic packaging paper]” shall be substituted. [Aseptic packaging paper
4811 is covered in the 12% rate column. There was a small mistake of
missing word, than after other.]

8. In Chapter 69,-(i) In the 28% rate column, the entry “6903 Other
refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles,
plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of
siliceous fossil meals or of similar siliceous earths” may be omitted [This
entry is covered in the 18% rate column as all goods of 6903].

(ii) In the 28% rate column, the entry “6908 Glazed ceramic flags and
paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like,
whether or not on a backing” may be omitted [This tariff heading has been
omitted from the Central Excise Tariff with effect from 01.01.2017. This
entry is now covered in the entry 6907, which is also in the 28% rate
column].

9. In Chapter 70, (i) In the 18% rate column, in the entry against 7018,
“Glass beads” may be omitted.

(ii) In the 5% rate column, the entry “7018 Glass beads” may be inserted.

[Glass beads are covered as part of “Embroidery or zari articles” in the 5%

48
rate column under chapter 58.]

10. In Chapter 84,-

(i) In the Nil rate column, the entry “8445 Amber charkha” may be added.

(ii) In the 5% rate column, the entry “Hand pumps and parts thereof [8413,
8414 90]” may be read as “Hand pumps and parts thereof [8413, 8413 91]”.

(iii) In the 12% rate column the entry No 1 the words “Nuclear fuel
elements” may be substituted by the words “fuel elements (cartridges), non-
irradiated, for nuclear reactors”

(iv) In the 18% rate column, in entry No 1 the words “fuel elements
(cartridges), non-irradiated, for nuclear reactors” may be omitted.

11. In the 18% rate column, after entry No 13 the entry “13A - machinery
for cleaning or drying bottles or other containers; machinery for filling,
closing, sealing or labelling bottles, cans, boxes, bags or other containers;
machinery for capsuling bottles, jars, tubes and similar containers; other
packing or wrapping machinery (including heatshrink wrapping machinery);
machinery for aerating beverages [8422 20 00, 8422 30

ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS

[As per discussions in the GST Council Meeting held on 3rd June, 2017]3

00, 8422 40, 8522 90]” shall be inserted. [These are capital goods and are
not listed in in the 18% rate column].

49
12. In Chapter 85,-(i) In the 5% rate column, after entry (c), the entry “(d)
photo voltaic cells, whether or not assembled in modules or made up into
panels” may be added [these cells and modules are renewable energy
devices].

(ii) Correspondingly, in the 18% rate column, the part entry from 8541, that
is “including photo voltaic cells, whether or not assembled in modules or
made up into panels” may be omitted.

(iii) In the 12% rate column, the entry “8539 LED lamps” may be added
[LED lamps, falling under 9405, are already at 12% rate.]

13. In Chapter 90, in the 18% rate column, the entry “9032 Automatic
regulating or controlling instruments and apparatus” may be inserted [this
entry is not listed in the 18% rate column].

14. In Chapter 91,-

(i) In the 28% rate column, the entry “9110 Complete clock movements,
unassembled or partly assembled (movement sets); incomplete clock
movements, assembled; rough clock movements” may be omitted;

(ii) In the 18% rate column, the entry “5 - 9110 Complete clock movements,

unassembled or partly assembled (movement sets); incomplete clock

movements, assembled; rough clock movements” may be added In the 28%

rate column, the entry from 9112 relating to clock i.e. “9112 Clock cases,
and parts thereof” may be omitted;

50
(iii) In the 28% rate column, the entry from 9112 relating to clock i.e. “6 -
9112 Clock cases, and parts thereof” may be added;[Clocks and their parts
are at 18%].

15. In Chapter 95, in the 28% rate column the entry “9506 Articles and
equipment for general physical exercise, gymnastics, athletics, other sports
(including table-tennis) or outdoor games, not specified or included
elsewhere in this chapter; swimming pools and paddling pools” may be
substituted by the entry “9506 Articles and equipment for general physical
exercise, gymnastics, athletics”. [Sports goods in general are at 12%].

16. In Chapter 96, in the 12% rate column, the entry “Pencils, crayons,
pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk
[9609]” may be read as

ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS

[As per discussions in the GST Council Meeting held on 18th May, 2017]1

I. The following amendments / additions are required to be made to the

aforesaid document:

1. In S.No.22,-(i) In the Nil rate column, the entry “Tender coconut water
put in unit container and bearing a registered brand name [2202 90 90]”,
may be read as:“Tender coconut water other than put in unit container and
bearing a registered brand name [2202 90 90]”.

(ii) In 12% rate column, in the entry “Fruit pulp or fruit juice based drinks
[2202 90 30]”, tariff item 2202 90 30 may be read as 2202 90 20.

51
2. In S.No.85, in the 28% rate column, the entry “Electrical machines and
apparatus having individual functions, not specified or included elsewhere in
this chapter [8543]” may be omitted. “8543 Electrical machines and
apparatus having individual functions, not specified or included elsewhere in
this chapter” is already covered in the 18% rate column.

3. In the footnote below the Table which gives the list of goods for which
the GST rates are yet to be decided by the GST Council, the following
entries may be added:

(i) Cereals and flour put up in unit container and bearing a registered brand

name.

(ii) Puja samagri including havan samagri will be under Nil category.
However, the exact formulation for the same is yet to be finalised.

52
GST RATE SCHEDULE FOR CERTAIN GOODS

[As per discussions in the GST Council Meeting held on 3rdJune, 2017]

53
MIGRATION TO GST

54
 Migration to GST

Taxes that will be subsumed under GST laws

GST Act shall come into force as on the date to be notified by the

Central/State Government.The provisional registration number issued shall

be effective only from the date to be notified.

Migration to GST would require business to take multiple actions to:

- Carry forward benefits to GST regime

Portal Go-live for enrolment

• www.gst.gov.in has been operational from 8 November 2016, which will

help /guide assist dealers to enroll as an existing taxpayer at the GST

Common portal.

55
• Enrolment Process (CBT Video), FAQ and User Manual are available on

gst.gov.in

• Note: All fields that are marked with a red sign are mandatory to be filled.

Basics before the enrolment application

• All the existing taxpayers registered under the Central Excise, Service Tax,

State Sales Tax or Value Added Tax (VAT), Entry Tax, Luxury Tax and

Entertainment Tax are required to provide their details at the GST Common

Portal managed by the Goods and Services Tax Network (GSTN) for

the purpose of migrating themselves to the GST regime.

• To begin with the State VAT Department will be communicating the

Provisional ID and password to registered taxpayers with the VAT

Department.

• Dealers shall use the Provisional ID and password to create their username

and password for accessing the portal and provide their details.

• Once the taxpayers provide their details, there will be NO NEED for them

to register again with State or Center once the GST Act is implemented.

• Taxpayers are advised not to share their credentials that is- Provisional ID

username or password with anyone.

56
Migration of Existing Taxpayers

• All Taxpayers who have valid PAN will be migrated to GST

• Existing Taxpayers can enroll themselves through provisionally provided

GSTIN (Goods and Services Tax Identification Number) called as

Provisional ID and update their business related details on the GST portal.

• Out of 7 mandatory fields GSTN have 4 fields with it:

• State

• PAN

• Name of Business Entity

• Constitution of Business entity

• Exercise started from 16th of December 2016 with Delhi State VAT first

and then with Service Tax.

• Enrolment will ensure smooth transition to GST. Mandatory information

and documents required for GST enrolment Information to keep ready:

• Provisional ID received from State/Central Authorities

• Password received from the State /Central Authorities

• Valid e-mail address and mobile number as dealer will be sent one OTP

on their e-mail address and another OTP on their mobile phone number.

Dealers will be required to enter these OTPs during creation of username

and password.

57
• Details of bank accounts including Bank IFSC Code

Documents to keep ready

Tips on Enrolment process

• Do not worry if you do not have DSC. You can use e-sign using Aadhaar
58
• You may submit all info and upload documents without digital signature

• Keep documents ready after scanning them.

• Ensure that they are of specified size

• In case you do not get email OTP, please check your spam folder.

Enrolment process

One Provisional ID will be applicable for all taxes merging into GST

Process of Issuance of Provisional ID Enrolment process for issuance of

Provisional ID to a Tax payer already registered with the state VAT

department:

Step 1: The state VAT department will be communicating the Provisional

ID and password.

Step 2: Access the GST common portal. Create your unique username and

new password using the Provisional ID and password.

59
Step 3: Login to the GST common portal with your new login details.

Step 4: Fill the enrollment application and provide business details. Don’t

miss the mandatory fields.

Step 5: Verify the auto-populated details from the state VAT system.

Step 6: Sign the enrollment application electronically.

Step 7: Submit the enrollment application along with necessary

attachments.

Step 8: Once submitted the details will be verified by the GST system.

Step 9: If the details are satisfactory, Application Reference Number(ARN)

will be issued. Provisional ID status – ‘Migrated’ till appointed date.

Step 10: On appointment date, Provisional ID status – ‘Active’. A

Provisional Registration Certificate will be issued.

Electronically signing the Enrolment Application

60
Details auto populated and migrated from
State VAT system
Following details will auto populated and migrated from state VAT system
which can’t be edited
• Legal Name of Business (As per PAN)
• Legal Name of Business (AS per current
Tax Act)
• PAN of the Business
• State
• Zone/District/Word Once the details in the enrolment
application are verified, it will be assumed that the details migrated from
VAT system are correct and the dealer will be registered with the same
details in the GST system.
Issue Type:

61
• Forgot Login ID & Password
• Not able to register with DSC
• Informational – What to fill in Business
Details
• PAN Card mismatch issue
• Informational - Unable to find HSN codes
• Not able to find Bank details
• OTP not received
• Forgot Password & Security
• Verification & Submission Errors
• Informational – Promoters Information
• Required
• Miscellaneous
• Domain Clarification
• Not able to submit with E-Signature
• Authorized Signatories information required
• Application verification Error in saved application dashboard

62
COMPANY PROFILE

63
 COMPANY PROFILE

vijay apoorva and co

chartered accountant services related to accounting, auditing, income tax,

financial services, company law matters, foreign collaborations, import-

export consultancy, GST Registration, GST Returns, STPI, Transfer Pricing

related matters etc. In order to meet the specific requirements of the clients,

we provide the best possible solution and consultancy for their respective

matters.With the active support we receive from our competent team of

professionals, we have managed to provide the effective services to our

various esteemed clients.We are empanlled with and afilliated with . We

have branches in lucknow

64
OBJECTIVE OF STUDY

65
 OBJECTIVE OF STUDY

1) To analyse the market awareness to GST. 

2) To analyse Measure the satisfaction level with market awareness on

GST. 

3) To analyse the views of corporate customer of GST for organisatgion . 

4) To analyse the Measure impact of services on GST of organisatgion . 

5) How to Promote the marketing strategy on GST of organisatgion .

66
 SCOPE OF STUDY

The scope formulation is the first step to a successful Research process.

Project undertaken the problem of analyzing the GST.

IMPORTANCE AND USE OF THE STUDY

To keep things in mind that as the ever changing competitive business

environment. New thoughts and ideas should pour into its, Research &

Development to innovate its existing products which should be beyond

competitors comprehension.

This study enables the user with answer to formulate an effective marketing

strategy with a broader prospective to tap areas where it did not feel the

need earlier, hence the decision of whether to penetrate this section or not

can be found out at the end of the data analysis.

It also gives an idea of the potential of our business in the future & the

fluctuation in prices from time to time & from product to product.

Special reference is made to the improvement of ability of product in terms

of packaging& product innovations & advertisement always means to cut

down competitors.

67
 RESEARCH

METHODOLOGY

68
 RESEARCH METHODOLOGY
INTRODUCTION
This chapter aims to understand the research methodology establishing a
framework of evaluation and revaluation of primary and secondary research.
The techniques and concepts used during primary research in order to arrive
at findings; which are also dealt with and lead to a logical deduction towards
the analysis and results

RESEARCH DESIGN
The research design applied here was exploratory research
Exploratory Research is one in we don’t know about the problem, we have
to find about the problem and then work on solving the problem. Whereas in
case of descriptive research, we know the problem, we just have to find the
solution to the problem. Generally descriptive research design is applied
after exploratory research design.
Here after doing the secondary research, we found the general perception
about the retail baking but then in second phase we tried to figure out where
the difference lies and on what basis the banks differ from each other
RESEARCH TOOL
Research tool
The purpose is to first conduct a intensive secondary research to
understand the full impact and implication of the industry, to review and
critique the industry norms and reports, on which certain issues shall be
selected, which remain unanswered , this shall be further taken up in the next
stage of secondary research. This stage shall help to restrict and select

69
only the important question and issue, which inhabit growth and
segmentation in the industry.
DATA COLLECTION:
Both primary and secondary data have been collected very vigorously
Secondary data: it is collected by the study of various reports. The reports
studied under secondary data. Primary Data was taken with questionnaire

THE RESEARCH REPORT

The report is the result of a survey which was undertaken in Lucknow city.
The objectives of the project has been fulfilled by getting response from the
customer associated to these segments through a personal interview in the
form of a questionnaire. The responses available through the questionnaire
are used to evaluate the migration to GST of organisatgion and the
willingness of the customer to purchase its products on future.
The project also covers an analysis of the switch over of customers to
competitors products in the market.
THE RESEARCH PROBLEM
The problem formulation is the first step to a successful
Research process. Project undertaken the problem of analyzing the migration
to GST
THE RESEARCH OBJECTIVE
Based on the problem the objective of the research is divided
into two which are as follows:
Primary Objective:

70
 To analyse migration to GST.
Secondary Objective:
 Analyse customer satisfaction to GST.
 Analyse the customer behaviour of GST.

71
 THE RESEARCH DESIGN
The research design used in the project is exploratory design.
The investigation is carried upon the customers in Lucknow city. The
reason for choosing this design is to get responses from the customers so
that their buying behaviour about the products of the company and their
loyalty could be predicted.

THE DATA SOURCE

The data has been taken from two sources
 Primary data source
The primary data source has been collected through questionnaire by
personally interviewing each respondent on a number of queries structured
in a questionnaire.
 Secondary data source
Secondary data was collected from following sources
Prior research reports
Websites
Books
Newspaper
Personal consultation

THE AREA OF WORK

72
 The field work is conducted in the Lucknow city in various

Places like Mall, Showroom and retailers situated in different location all

over the city.

THE SAMPLE SIZE

The sample size consists of 100 units out of which the most

logical and non biased response are selected thus the sample size is taken out

to be 100 units.

73
 DATA ANALYSIS

AND INTERPRETATION

74
 DATA ANALYSIS AND INTERPRETATION

Q.1 Do you think planning necessary for migration to GST in organisation?

Yes 91
No 9

Interpretation:

91% respondent said that planning necessary for migration to GST in an

organisation but 9% said no.

75
Q.2 Do you think that organisatgion pay attention to vision statement for

migration to GST?

Yes 87
No 13

Interpretation:

87% respondent said that organisatgion pay attention to vision statement for

GST but 13% said no.

76
Q. 3 Do you think organisatgion managers pay attention to GST objective?

Yes 77
No 23

Interpretation:

77% respondent said that organisatgion managers pay attention to GST

objective but 23% said no.

77
Q.4 do you think are the set back behind in organisatgion GST under

planning?

Yes 67
No 33

Interpretation:

67% respondent said that the set back behind in GST under planning but

33% said no.

78
Q.5 do you think form the team co-operation in GST necessary for

organisation?

Yes 76
No 24

Interpretation:

76% respondent said that team co-operation in GST necessary for

organisation but 24% said no.

79
Q. 6 do you think team work within organisatgion for GST an organisation is

effective?

Yes 77
No 23

Interpretation:

77% respondent said that team work within organisatgion for GST an

organisation is effective but 23% said no.

80
Q. 7 do you think the motivating planning for GST in organisatgion is

better?

Yes 76
No 24

Interpretation:

76% respondent said that motivating planning for GST in organisatgion is

better but 24% said no.

81
Q. 8 do you think the need for skills under GST in organisatgion is better?

Yes 67
No 33

Interpretation:

67% respondent said that the need for skills under GST in organisatgion is

better but 33% said no.

82
Q.9 Do you think that the problems of GST get for not paying attention to

procedures in organisatgion ?

Yes 91
No 9

Interpretation:

91% respondent said that problems of GST get for not paying attention to

procedures in organisatgion but 9% said no.

83
FINDINGS

84
 FINDINGS

 91% respondent said that planning necessary for GST in an

organisation but 9% said no.

 87% respondent said that organisatgion pay attention to vision

statement for GST but 13% said no.

 77% respondent said that organisatgion managers pay attention to

GST objective but 23% said no.

 67% respondent said that the set back behind in GST under planning

but 33% said no.

 76% respondent said that team co-operation in GST necessary for

organisation but 24% said no.

 77% respondent said that team work within organisatgion for GST

an organisation is effective but 23% said no.

 76% respondent said that motivating planning for GST in

organisatgion is better but 24% said no.

 67% respondent said that the need for skills under GST in

organisatgion is better but 33% said no.

 91% respondent said that problems of GST get for not paying

attention to procedures in organisatgion but 9% said no.

85
CONCLUSIONS

86
 CONCLUSIONS

The amount of increase in the growth of Organisation firms today is

impressive. This new innovation is positively contributing to its environment
especially in the area of economic stability. In the above chapters, we have
listed different kind of Organisation’s GST, planning of operations and the
strategies used to maximize profit in it. Now, our next question should be on
how to know the extent and impact of GST hosted. In other words, how do
we evaluate our Organisation GST with the intention of knowing the
outcome on profit and satisfaction of our clients.
Post-operations evaluation is majorly concerned with measuring the success
of an operations in terms of its objective by collecting and analyzing
relevant data from the operations. In the same vein, it includes the evaluation
process of operations organization for GST, and feedback lesson and
observations learnt from this into the ongoing GST process.
It might be of interest also to know that this post-operations evaluation can
sketch a picture of the operations, facilitating the communication of its
outcomes to key stakeholders.
Here are some of the important functions of GST evaluation: measuring of
GST outcomes, creation of a demographic profile of the operations
audience, identification of how the operations can be improved,
enhancement of operations reputation, and evaluation of GST process.

87
RECOMMENDATION AND

SUGGESTION

88
 RECOMMENDATION AND SUGGESTION

 These should be an increase in number of GST programme for

employees of different departments so that apart from improving their

out put they start believing the organization is making an effort to

improve their condition on the whole.

 A regular pre–employment GST has to be a part of comprehensive

programme of employee's entertainment.

 More interaction between the managerial staff and employees to be

encouraged and each supervision to give a report on the employees

under his supervision.

 The personnel department should give more consideration on the

lowest employee cadre for their social and economical development.

 The essentially like certificates for the GST done to be given so that a

employee’s ego is also satisfied.

 The old employee who are master in their work should give sufficient

time with new ones so that loss factors

 Start of monetary and non – monetary regards to be given to improve

better cordial relation between the management and workers.

89
 SUGGESTIONS

As stated in the questionnaire the respondent stated their views regarding the

improvements needed in the marketing strategy programme & service same

of these suggestions and recommendation are proceed regarding the

marketing strategy programme are listed below.

 Such marketing strategy programme should be held at regular

intervals so that employees could update & review GST activities.

 Proper function of audio/ visuals aids should be provided by the

dependents.

 Pre information & suggestion regarding the GST should be given &

taken respectively from the concerned trainees.

90
LIMITATIONS

91
 LIMITATIONS

The survey has been done with full efforts and utter car but still there are

some limitations beyond control which might make the findings and

conclusion in the report a little of beam.

Although we attained success in our dissertation to a great extent but still

could not provide the ideal state of marketing strategy prevailing in an

organisation due to certain reasons which are :-

1- The time is assumed that the information given by the respondents

are authentic and to the best of their knowledge.

2- Information provided by the respondents might be biased and have

variation with their actual action.

3- Subjective nature of the study the perception of the viewers change

and different conclusion can be drawn by different viewers.

4- It is assumed that the information give by the respondent by

authentic and to the best of their knowledge.

92
BIBILIOGRAPHY

93
 BIBILIOGRAPHY

REFERENCES

1- Research Methodology : CR Kothari

2-  "GST: Cars, durables face 28% rate; luxury vehicles to attract 15%

cess", Business Standard, 18 May 2017

3- Jump up^ "Film theatres in Tamil Nadu to begin indefinite strike

against GST". The Hindu. 2 July 2017. Retrieved 3 July 2017.

4- Jump up^ "Explained: The Short, Medium and Long-Term Fallout of

India’s GST". The Wire. Wire analysis. 2 July 2017. Retrieved 3

July 2017.

1- Newspaper

Times of India

Economic Times

2- Magazines :

Business Today

Business world

3- Website :

www.google.com

94
APPENDIX

95
 QUESTIONNAIRE

Q.1 Do you think planning necessary for GST in organisation?

Yes
No
Q.2 Do you think that organisatgion pay attention to vision statement for

GST?

Yes
No
Q. 3 Do you think organisatgion managers pay attention to GST objective?

Yes
No
Q.4 do you think are the set back behind in organisatgion GST under

planning?

Yes
No
Q.5 do you think form the team co-operation in GST necessary for organisation?

Yes
No
Q. 6 do you think team work within organisatgion for GST an organisation is

effective?

Yes
No
Q. 7 do you think the motivating planning for GST in organisatgion is

better?

Yes
No
Q. 8 do you think the need for skills under GST in organisatgion is better?

96
Yes
No
Q.9 Do you think that the problems of GST get for not paying attention to

procedures in organisatgion ?

Yes
No

97