IDT Chart Book - InterCA - May24

CONTENT
INTRODUCTION 1-2 TIME OF SUPPLY 18

01 10
CGST ACT CHARGING 3 VALUE OF SUPPLY 18
02 SECTION 11
REVERSE CHARGE 4-5 REGISTRATION 19-24

03 MECHANISM 12
PLACE OF SUPPLY 6-7 PAYMENT OF TAX 25-26

04 13
SUPPLY 8-10 INPUT TAX CREDIT 27-30

05 14
COMPOSITION SCHEME 11 RETURNS 31-34

06 15
TDS 12 E-WAYBILL 35-36

07 16
TCS 13-14 EXEMPTIONS 37-44

08 17
TAX INVOICE, DEBIT NOTE 15-17 ACCOUNTS AND RECORDS 45-46

09 AND CREDIT NOTE 18
Chapter
TAXKATEACHER - CA KARAN SHETH
1 INTRODUCTION 8879-727-727
2014 NDA (24) tabled the Constitution [122nd Amendment ] Bill,2014

2016 By 2016 the above Bill was passed in as Constitution (101st Amendment) Act 2016 50%  CG
Interstate Supply IGST (Where Goods/
2017 GST came into effect. w.e.f. 1st July 2017
50%  SG  Service are
destined /
Constitution (101st Amendment) Act 2016 consumed)
1. Location of Supplier Place of Supply
Article 246A Article 269A Article 279A

i) Two different states or ii) Two different UTs or iii) One state and one UT
• CG & SG • IGST shall Union FM
Composition MOS Finance 2. Supply of goods imported in the territory of India till it crosses Custom Frontiers
both have be levied &
State FMs of India
the power collected by 3. Supply of service imported into the territory of India.
Taxes to be subsumed in GST
to levy & CG 4. Inclusions:
Threshold limit of exemption - 20L/10L/40L
• LOS is in India and POS outside India
collect GST Matters Goods & Services to be exempted
Rates of Goods/Service • Supply of goods or service to/from SEZ
on supply of • Import are • Supply is in taxable territory and it is not intrastate supply and not
Principles of levy GST model &
deemed to covered elsewhere in section 7
G & Sr. Apportionment of tax in IGST
be interstate
supply Quorum = 50% x Total members
Voting = Min 75% to pass a resolution within State  CGST+ SGST All States+
J&K, Delhi,
Intra-State Supply Puducherry
CG = 1/3rd x Total SG = 2/3rd x Total within U/T  CGST+ UTGST Chandigarh
votes votes Ladakh
cast cast Lakshadweep
Andaman Nicobar
Diu/Daman
Why was the need to amend constitution One U/T &
Dadra Nagar Haveli
The constitutional provisions had divided the powers to Centre and State to impose taxes.
Where Centre levied excise duty  Mfg. in India. Location of Supplier Place of Supply
State levied VAT  Sale of goods within same state
Centre levied and State collected  CST on interstate sale
Centre levied Sr. Tax  Service supplied (i) Same State Or (ii) Same Union territories
Centre levied Basic Custom Duty  Import of goods
Exclusion
Introduction of GST required amendment in constitution so as to enable integration of all above
• Supply of goods or services to / from SEZ
taxes and duties into GST and to empower both Centre and States to levy and collect it.
• Import of goods till it crosses customs frontiers of India
Hence constitution (101st Amendment) Act, 2016 was passed that has around 20 sections.
• Goods supplied to tourist u/s 15
1
8879-727-727
Deficiencies in the erstwhile indirect tax regime Taxes subsumed in GST

CENTRAL TAXES STATE TAXES
(a) CENVAT (ie. Excise duty) did not include chain of value addition in the distributive trade after Excise Duty VAT
the stage of production. Similarly, in the State-level VAT, CENVAT (ie. Excise duty) load on the
Service Tax Lottery Tax
goods was not removed leading to the cascading of taxes.
CST Entertainment tax (except levied by local body)
(b) Though CENVAT (ie. Excise duty) and State-Level VAT were essentially value added taxes, set
CVD Luxury Tax
off of one against the credit of another was not possible as CENVAT (ie. Excise duty) was a
central levy and State-Level VAT was a State levy. Special CVD Entry Tax
(c) Certain transactions (ie. Restaurant) were subject to double taxation and were taxed as both Tax on advertisement
goods and services, since under the earlier regime, distinction between goods and services
was often blurred.
(d) There were several taxes in the States, such as, Luxury Tax, Entertainment Tax, etc. which Taxes not subsumed in GST
were not subsumed in the State VAT. Hence for a single transaction, multiple taxes in multiple Basic custom duty
forms were required to be paid. ED/VAT/CST on alcoholic liquor for human consumption
Eg:- Lottery ticket = 100 ED/VAT/CST on 5 petroleum products
(+) Lottery tax @20% = 20 Stamp duty
(+) VAT @10% = 12 Property taxes
132 Tax on motor vehicles
Electricity duty
(e) VAT on goods was not integrated with service tax and hence there would be cascading effect.
(f) With service sector being the fastest growing sector in the economy, the exclusion of services
from the tax base of the States potentially eroded their tax- revenue.
(g) Being an origin-based tax, CST was also against one of the basic principles of consumption Tobacco
taxes that tax should accrue to the jurisdiction where consumption takes place.
CST was not vatable as it was deposited with another SG & hence leading to cascading effect.  Central Excise duty (+) GST
Opium, Indian Hemp, Narcotic Drugs

GSTN Goods and Services Tax Network (GSTN).
 State Excise duty (+) GST
It is Not for Profit Company Sec 8 of Companies Act, 2013.
GSTN has provided IT infrastructure under GST law.
This portal is the taxpayer interface with the Government.
Important functions which are performed by GSTN
(i) Facilitation of registration
(ii) Payment of GST
(iii) Returns filing
(iv) Maintenance of ledgers of taxpayers
(vi) Providing analysis of tax payers' profile
(vii) Sharing of information in taxpayers returns with Centre and State Governments tax authorities;
(viii) providing various MIS reports to the CG/SG based on the tax payer return information;
(ix) Computation and settlement of IGST
2
Chapter
2 CGST ACT CHARGING SECTION 8879-727-727
(Section-9)
Sec. 9(1) Sec. 9(2) Sec. 9(5)
a) On intra state (i) Petrol A. Transportation of passengers by Radio Taxis, Rickshaw, Metered Taxis & Any other Motor vehicle excluding omnibus
Supply (ii) Crude oil
(iii) High speed diesel Tax to be paid by ECO
b) Except on alcohol (iv) ATF
B. Transportation of passenger Service by omnibus
For human (v) Natural gas
i) Supplier = Other than Company  ECO ii) Supplier = Company  Company
Consumption
C. 1. Hotel accommodation service 2. House keeping service
It will be covered
c) Rate not (i) If supplier is registered  Supplier
from the date of
exceeding 20% (ii) If supplier is not registered  ECO
recommendation of GST
council and After it is D. Restaurant Service
d) Value U/S 15 notified by CG
Taxable person If Restaurant (RP or URP) Supply service through ECO ECO u/s 9(5)
If Restaurant is situated in a Hotel having declared tariff
of more than `7500/day & supplies such service through ECO Restaurant u/s 9(1)
Person who is registered or liable to register u/s 22/24
ECO has physical presence ECO itself
Sec. 9(4) ECO does not have physical presence Representative of ECO
ECO doesn’t have physical presence nor has reprentative Person appointed by ECO
Only notified cases (ie Real Estate) are covered under this section
where unregistered person is supplying Good/Service to Registered Situation Person Liable to pay tax
Recipient where tax is payable as per RCM.
Hotel Lisa an unregistered person listed on GOIBIBO,an ECO whose ECO 0/s 9(5)
physical presence is in India
Jonny Plummers, an unregistered person, listed on URBANCLAP,an Representative of ECO u/s 9(5)
ECO does not have physical presence in India.
Remarks Mr Armaan, listed his car with UBER, an ECO who doesn’t has a Person appointed by ECO u/s 9(5)
Registered Registered physical presence & neither has a representative.
1) R/s shall pay tax as per FCM.
Supplier Recipient Hotel Radisson an registered person u/s 22(1) listed in OYO Rooms Hotel Radisson u/s 9(1)
an ECO whose physical presence is in India
Registered Unregistered Mr.Raju, a plumber registered u/s 22(1) listed on URBANCLAP, an Mr. Raju u/s 9(1)
2) R/s shall pay tax as per FCM. ECO whose physical presence is in India
Supplier Recipient
Shiv Sagar Restaurant, a registered person in GST Zomato u/s 9(5)
is supplying service through Zomato, an ECO
Unregistered Registered Since supplier is unregistered, he
3) Status Restaurant, an unregistered person Swiggy u/s 9/5)
Supplier Recipient cannot charge GST to the recipient supplying service through Swiggy, an ECO
Unregistered Unregistered Since supplier is unregistered, he Masala Kraft, a restaurant in Hotel Decent where the declared Zomato u/s 9(5)
4) tariff is 2500/day supplies service through Zomato, ECO
Supplier Recipient cannot charge GST to the recipient Shamiana, a restaurant in Taj Hotel where the declared tariff is Shamiana u/s 9(1)
1,00,000/day supplies service through Zomato, ECO Restaurant
Neeta Travels Pvt ltd is supplying transportation of passenger Neeta Travels Pvt Itd u/s 9(1)
service in an omnibus through REDBUS app.
Eagle Travels, a partnership firm is providing transportation of GOIBIBO, an ECO u/s 9(5)
passenger ger service in an omnibus through GOIBIBO app
3
Chapter
3 REVERSE CHARGE MECHANISM 8879-727-727
Important aspects to be remembered in RCM

1. All the recipients should be located in Taxable Territory
2. Whenever the conditions of RCM are not satisfied, tax shall be payable as per FCM i.e. by supplier
3. Partnership firm always includes LLP
Sec. 9(3)
Recipient shall pay tax to Government
1 2 3
Insurance Insurance Recovery
Recovery Agent Banks or NBFCs. DSA service
Agent Insurance Agency Company Agency Service Direct Selling Agent Bank or NBFC
Service
GST=RCM= Other than body corporate,
Commission =10L (GST @ 18%)
partnership or LLP GST = RCM = 
GST shall be paid to Government = 1.80L
6 Security services
4 Director Consultancy Body Sponsorship Partnership firm
5 Supplier Any person Security Any registered person
(Non-Executive) Service Corporate service or
Personnel
Body corporate Other than Other than
body Service  Composition tax payer
GST=RCM=
GST=RCM= corporate  Person
Note : Service supplied by director (in his personal
solely registered to
capacity) by the way of renting of immovable
property to company deduct TDS u/s 51
7 8 GST = RCM = 
Security lending
Lender Borrower Renting of Registered
service CG/SG/UT/LA
immovable Person Overseeing Service Reserve bank of
property committee India
GST = RCM = 
GST = RCM = 
9 Business Facilitator GST = RCM = 
Agent Business Business Bank

Facilitator Facilitator
Agent u/s 9(1) Pay tax u/s 9(3)
10 Business Correspondent
Agent Business Business

Bank
Correspondent Correspondent
Pay tax u/s 9(3) Pay tax u/s 9(1)
4
8879-727-727
11 Royalty 13 Renting of M/V

Trf of copyright
*Author u/s 13(1)(a), Publisher In case where GST is payable by 5%
GTA Recipient Copyright Act, 1957
i) Transport goods via Road Music Composer Music Company Consideration
ii) Issues consignment note Pay Freight (includes cost of fuel)
Photographer/ Producer
artist Any person Body
In case where GTA opts. for GST @ 5% Recipient will pay tax as per RCM other than
Renting of motor vehicle for Corporate
u/s 9(3) body corporate
transportation of passengers
Registered Unregistered
* Author can opt to pay tax as per FCM
Recipient Recipient • Take Registration under CGST Act GST = RCM = 
• File declaration with Jurisdictional CGST/SGST if above conditions are not satisfied then
Tax payable as Commissioner that he wants to opt for FCM
• This option shall be exercised for 1 yr. from tax shall be paid by supplier as per FCM.
per RCM • Factories regd under Individual date of excercising such option.
Factories Act, 1948 HUF Invoice to be issued by him to publisher in Form
Casual GST Inv - 1 Inputs
• Societies regd under
Exception Input service
Societies Registration taxable
person CG
Act, 1860
Person registered • Co-operative societies
solely for the purpose regd under any law Ex Renting of ITC = X GST@5%
of deducting TDS • Body corporate regd Residential Registered Recipient
u/s 51 Landlord Renting of m/v
under any law Dwelling Recipient
• partnership firm service
for
whether regd or not
Ex Residential Use Supplies
under any law incl. AOP ITC = 
• If above service is supplied to RP who is
Since they are unregistered under
an individual using it for personal use =
GST law, they have to compulsorily
Exempt. In case where GST is payable by 12%
register u/s 24
• If above service is supplied to Unregistered
Recipient = Exempt.
Tax payable under RCM
Tax shall be payable as per FCM
Tax payable • Unregistered Individual, HUF, Casual taxable person; & and
GTA (GST @ 12%) Exempt
as per FCM Exception in this case it can avail ITC of all inputs/input
• Person registered solely for deducting TDS u/s 51 service/capital goods
T
Input
14 Consideration Consideration
Input service Recipient
GST @ 12%
Capital goods
Supplier
Land Owner Promotor Land Owner Promotor
Transfer of Development Long term lease of land ITC = 
Rights or FSI for (i.e 30 years or more) Pay tax as
construction of a project per FCM
GST=RCM= GST=RCM=
5
Chapter
4 PLACE OF SUPPLY 8879-727-727
Section 9 Section 10 - POS of Goods [Domestic Supplies)
Coastal state / UT where 10(1)(a) 10(1)(b) 10(1)(c) 10(1)(ca) 10(1)(d) 10(1)(e)

upto 12nm (ie. T.W.I)
LOS & POS nearest place of Movement Bill to Ship No Movement *OTC Sales to URP Installation or Goods on
Appropriate baseline of goods to Model of goods Assembling Board
Situation POS
Beyond 12nm (ie. T.W.I) Carved out as POS POS POS  Where the POS is location POS POS
'Seperate UT' named 'Other address of the as per address Place where Place where
but upto 200nm Movement Principal Place where unregistered person of unregistered
as territory' of goods POB of Third goods are goods are goods are
(ie.Continenta/Shelf) is recorded in the person recorded assembled or taken on
terminates person delivered invoice. in the invoice**
 Where the POS is location
installed board
SECTION 12 : LOS & LOR is in India address of the of the supplier
unregistered person **Simply mentioning the State
12(2)  General Provision is not recorded in of unregistered person instead
the invoice. of complete address would be
B2B – LoR knows address of R – LoR sufficient.
B2C = If Supplier doesnot know R – LoS 12(3)  Service i.r.t immovable property
Clarification
12 (5)  Training & Performance POS = Immovable –property is situated
B2B = LoR Situation 1
B2C = Place where training is held. Exception: Imm. property o/s India = POS = LOR
12 (7)  Organizing event service Hoarding erected = Immovable structure
B2B = LoR 12 (4)  Restaurant, catering, fitness, beauty, on land embedded on earth
B2C = where event is held parlour
POS - where Service is performed. supply of rights to use Advertising
Vendor
Exception- Event is o/s India – LoR the space on hoardings Company
12 (8)  Transportation of goods Proviso to 12(8) 12 (6)  Event related cultural event
B2B = LOR & If goods are transported outside india Artistic POS u/s 12(3) Location of such hoarding
B2C = where goods are handed Sporting
over for transportation POS : Destination of goods Entertainment Situation 2
Clarification : i) Interstate supply Amusement park
ii) ITC = Recipient even POS - Event is held/Amusement park is situated. Arranging hoardings Advertising
Vendor
Note : if POS is o/s India is to be done by vendor Company
Satellite Launching Sr is covered as ‘Tr of Goods Sr’ Hence POS is u/s12(8) who may himself own
12 (10)  Service supplied on board a conveyance such structure or rent it
12 (9)  Transportation of Passengers out from another person
B2B – LoR POS = First scheduled point of departure.
He is responsible for display of Ad
B2C = where passenger embarks journey at the said location
* Right to passage for future use where point of boarding is not known
12 (12)  Banking, Broking Service
B2B = LoR Supply of rights to use the space of hoardings = x
B2C = PoS as per Sec. 12(2) is known (ie A/c Holder) = LOR
If Address of R Not known (ie Not an A/c Holder) = LoS
\ Sec 12(3) = NA
if (R) location is known  LOR
if (R) location is not kown  LOS
Natureof service = Advertisement service = 
12 (13)  Insurance Service
B2B - LOR
B2C - If Address of recipient is known to supplier LoR \ Sec 12(2) = 
* OTC = Over the counter sales (S) = Supplier (R) = Recipient

6
8879-727-727
12 (11) : Telecommunication Service
Situation Place of supply

For fixed line, leased circuits, internet leased circuits ,cable connection or dish Place where such equipment is installed
antenna
Post-paid mobile and internet service Billing address of the recipient
Prepaid mobile, internet service and direct to home television service through selling Address of such agent/reseller/distributor
agent / reseller / distributor (Eg. Airtel to Airtel distributor)
by any person to the final subscriber location where such pre - payment is received or such vouchers are
(Eg. Airtel distributor to final subscribe) sold;
that if such pre-paid service is availed or the recharge is made through internet the location of the recipient of services on the record of the supplier of
banking or other electronic mode of payment, services shall be the place of supply of such services.
12 (14)
Type of advertisement Factor which determines the proportionate value of service attributable to the dissemination in each State / Union
territory.
Advertisements in newspapers and Amount payable for publishing an advertisement in all the editions of a newspaper or publication, which are published in
publications each State / Union territory.
Advertisements through printed Amount payable for the distribution of a specific number of such material in each State / Union territory
material like pamphlets, leaflets,
diaries, calendars, T-shirts, etc.
Hoardings (other than those on trains) Hoardings located in each State / Union territory
Advertisements on trains Length of the railway track in each State / Union Territory, for that train
Advertisements on the back of utility Amount payable for the advertisements on bills pertaining to consumers having billing addresses in each State / Union
bills of oil and gas companies, etc. territory
Advertisements on railway tickets Number of Railway Stations in each State / Union territory
Advertisements on radio stations Amount payable to such radio station, which by virtue of its name is part of each State / Union territory
Advertisement on television channels Number of viewers of such channel in each State / Union Territory.
Advertisements in cinema halls Amount payable to a cinema hall or screens in a multiplex in each State / Union territory.
Advertisements on internet Number of internet subscribers in each State / Union Territory
Advertisements through SMS Number of telecom subscribers in each State/Union Territory
7
Chapter
5 SUPPLY 8879-727-727
Sec.- 7 (1) (a) = All forms of Goods/Service + made for consideration + in course of business
7(1)(a)
Goods Service Consideration Business

Money
Movable property G/Sr. without Consideration
Anything other than
1 • If a Car dealer sells a car
Securities
ie. Free G/Sr = Not a supply  In course of business, supply = 
Goods • If an actor uses his car for personal use & sells it
Includes Donot Include Consideration without G/Sr
2  Not in the course of business, supply = 
Includes = Seperate
Donation/Gift
 Actionable  Money Consideration (+)
claims (+) Charitable Trust  Trade, Commerce, profession vocation with
(+) / without profit
 Securities Use of Conversion Brokerage i) Purpose Philanthrophic  Whether or not there is frequency, volume.
money from
Note : PSLC = Goods = GST = 
Service Not a Supply
i. One currency to another currency
1$ = 70 ii) But if Purpose = Advertisement Sec - 7 (1) (aa)
1000$ 70,700
Loan Interest
Unincorporated G/Sr.
Supply =  Members
70,000 700 Association
Money Service Viceversa
Money Service
Deemed as seperate persons
G&Sr= Exempt
Banks / Forex Dealers Banks / Forex Dealers
G&Sr= Any transaction of G/Sr Between
Ex
then is a supply u/s 7(1)(aa).
General Public
T
ii. One denomination to another denomination Sec - 7 (1) (b)
1 note of `2000 8 notes of ` 200 import of service
+
consideration
1600 400 +
Clarification business / personal purpose
Activity of Holding of Money Service
Neither Goods Note : Import of goods is not covered u/s 7(1)(b)
shares of subsidary Co. = Securities = Nor Service
by Holding Co. G&Sr= GST = 
* PSLC Priority Sector Lending Certificate.

8
8879-727-727
Sec 7(1)(c): Deemed Supply Section 7 (1A) – Schedule II – Determination of supply of goods or services
CASES SUPPLY OF GOODS OR SERVICES
Activity w/o Consideration 1 Transfer of title in goods Supply of goods
2 Transfer of right to use without transfer of title Supply of service
3 Transfer of title in goods under an agreement where Supply of goods
Supply of Goods/ Import of Goods/ property pass at future date
Service Service 4 • Lease, tenancy, license to occupy land / building
Permanent Transfer Service
(+) (+) Clarification: Transfer of Tenancy rights against tenancy premium
(+) Principal
Related Person Related Person
Business Assets & 5 Treatment/ process on goods supplied by another person Service
or or (ie Jobwork)
(+) Agent
Distinct Person Distinct Person 6 Renting of immovable property Service
ITC = 
(+) (+)
7 Permanent = Goods
in Course of business in Course of business Intellectual property rights
Temporary = Service
8 Information Technology Pre-packaged software = Goods
Software Design, development Upgrade = Service
9 Work contract Service
When Agent P-A is
Issues invoice in covered Related Person Distinct Person 10 Supply of goods being food or any drink for human Service
consumption (ie Restaurant, Catering)
his own name under i) Common directors
11 Transfer of Business Goods forming part of business Goods
Sch-I ii) Common partners Assets assets carried on by person who
25(4)
iii) Members of same family 1 D-Mart D-Mart ceases to be a taxable person
P-A is not 12 If Entire Consideration is before CC or OC, w.i.e. Services
Agent doesnot
Issues invoice covered Spouse Parents, Grand Parents, If Entire Consideration is after CC or OC, w.i.e. Neither Goods Not Service
R/P in Maharashtra R/P in Maharashtra
in his own under & Brother, Sister 13 Refrain from doing an act, tolerate an act Refer Clarification*
Children (+) 25(4)
name Sch-I Wholly dependent 2 HUL HUL
Refrain from an Act Tolerate an Act Agreeing to obligation to do an Act

P DCA = Interest is iv) Holds 25% or more in both of them R/P in Maharashtra R/P in Gujarat
is covered included in All above activities must comply two conditions
25(5)
under Sch- I VOS u/s 80% 3 Adani Adani
X ltd. A ltd. 1) Express Agreement (+) 2) Consideration must flow in
15(2)(d) return for contract
40% R/P in Maharashtra U/R/P in Gujarat Cases of Supply Cases where it is not a supply
P DCA = Interest is B ltd.
Ex : (i) Liquidates damages for breach of contract
is not covered exempt (1) Non-compete fees (ii) Damages to property
under Sch- I A Ltd & B Ltd are R/P (2) Shopkeeper allowing a hawker to (iii) Compensation for piracy
operate from common pavement in (iv) Cheque dishonour penalty
Proviso to Sec 7(1)(c) vi) Third person controls both the persons front of his shop (v) Penalty imposed for violation of any law
(3) Customer cancellation charges (vi) Forfeiture of salary in event of employee not serving notice
vii) Both controls third person Controls
(4) Charges on pre-payment of loan period
v) Employer - Employee P ltd. (5) Early termination of lease before a
BOD (vii) Forfeiture of earnest money by selling in case of breach of an
Compo certain period agreement to sell an immovable property
70% Gift upto 50,000 sition
X ltd. Y ltd. ER EE C ltd. (viii) Compensation given to previous allottees of coal blocks for
BOD cancellation of their licenses pursuant to SC.
per employee Controls
R ltd. tion
30% per FY Composi
Z ltd. Insurance Co is not supplying Service to policyholder by the way of refraining from doing an act of lodging insurance
claim during previous year
P ltd. & R ltd. are R/P.
Y ltd. & Z ltd. are R/P. Not a supply
9
8879-727-727
11) Sale of Land of Building = Not a Supply

Section 7(2), Schedule III [ NEITHER SUPPLY OF GOODS NOR SUPPLY OF SERVICES]
Note : L&B can be sold with/without development like levellig, laying drainage, water lines = Not a Supply
1) EE ER 2) Non Compete fees 3) Directors
 Inter-State movement of various modes of conveyance between distinct person
Supply = 
i) Salary / Bonus Executive Director Non-Executive Director
L&T L&T
As it is outside (Mumbai, Maharashtra) (Jalandhar, Punjab)
ii) Bonus
the ambit of
iii) Pension TDS u/s 192, IT Act TDS u/s 194J, IT Act
employment
iv) Pre-mature Termination Conveyance
v) Perquisites • carrying goods/passengers/both • For repairs and maintenance
ER - EE =  ER - EE = 
Not a Supply Not a Supply Supply =  Not a Supply
Maharashtra SG BB ki Wines
4) Fees paid to Court / Tribunal 5) Actionable claims Other than spcified actionable claims
Unsecured Lottery Grant of alcoholic liquor licence  7(2)= Not a Supply

Betting
Tribunal Consumer Arbitral debt Gambling
HC Dispute Redressal Tribunal Casino Clarification
Horse Racing
SC Commission *The supply of books shall be treated as supply of goods as long as the supplier owns the
Online money gaming
books and has the legal rights to sell those books on his own account.*
Not a Supply Not a Supply Supply = 
Not a Supply Supply = 
Royalty
7) Supply of warehouse Author Book Store

6) Supply without
N/T/T N/T/T S goods before home R
entering india Publisher
consumption
Transfer of Sell Books
USA Not a supply China Not a Supply Copyright
Cosideration
8) (ie High seas Sales) = Not a Supply
Clarification :- Supply of goods
9) Functions performed
Duties performed by Duties performed by any person PRINTING CONTRACT
by as a Chairperson or a Member or SECTION-8
any person who holds
MP, MLA, Member of any post in pursuance a Director in body established
Panehayat, LA Applicable rate of tax
of the provisions of the by the Central Government or
Constitution in that a State Government or local PRINCIPAL Books, annual Tissue paper, envelope,
capacity; or authority COMPOSITE Naturally bundled reports, pamphlets wedding cards
SUPPLY SUPPLY
E.g. - PM, CJI, CAG, President Chairman / Director of Principal supply Principal Supply
IRDA, NHAI, SEBI 2 or more goods or
services for HIGHEST
MIXED single price. Printing Content Paper
Not a Supply SUPPLY (+) RATE OF TAX i
Artificially Bundled Supply of service Supply of goods
10) Funeral, burial, crematorium, mortuary 12) Functions entrusted to
(+) panchayat under Ar. 243G
CG/SG/UT/LA Naturally Composite Principal Supply
Transportation of deceased persons Municipality under Ar. 243W Supply of food (+) Sale of cinema Ticket = = =
Bundled supply is Cinema Service
But if they are supplied independent Restaurant

Not a Supply Not a Supply =
of eachother then supply of F&B in a Service
cinema hall
10
Chapter
6 COMPOSITION SCHEME 8879-727-727
Section 10(1) Other Important Points

1. Mention the words “composition taxable person, not eligible to collect tax on supplies” at
the top of bill of supply& “composition taxable person” on every sign board at prominent
Manufacturer Restaurant Trader place of business
1% x (Taxable + Exempt) 5% x (Taxable + Exempt) 1% x Only Taxable supply 2. Compo taxpayer shall pay tax as per RCM at normal rate of tax.
Applicability Purchased G/Sr = 10 L Composition Sold goods = 100 L
In PFY, Aggregate T/O does not exceed 150 lakhs / 75 lakhs  All NES (Except Assam) + Uttrakhand. Taxpayer
GST @12% = 1.2L GST @1%
In CFY, he can opt to pay tax under composition scheme upto 150L/75L 100L x 1% = 1L
Beyond that he shall start paying tax as per normal scheme. (within 7 days file intimation for withdrawl)
Input tax liability @ Normal Rate Output tax liability @ Compo Rate
Aggregate Turnover
Total tax liability = 1.2L + 1L
Includes Excludes = 2.2L
Value of all outward supplies, Taxable supplies, • CGST / SGST / UTGST / IGST / Cess 3. Procedure for opting for the scheme
Exempt supplies,Exports, Inter-state supplies • Value of inward supplies on which tax is Category of persons
(Person having the same PAN on ALL INDIA BASIS) How to exercise option Effective date of composition levy
payable under reverse charge.
New registration under GST Intimation in the registration form From the effective date of registration
Note 1: in above outward supplies even supplies where tax is payable as per RCM is included.
Registered person opting for Intimation in prescribed form Beginning of the financial year
Note 2: Exempt supply includes Nil rated supply, Non taxable (5 Petroleum products, Alcoholic liquor
composition levy
Note 3: Do not include interest/discount on loans, advances, deposits. (in CFY & PFY).
Note 4 : Donot include any Schedule III activities as it is not supply.
NEW SCHEME FOR SERVICE PROVIDERS – 10(2A)
Sec 10(2) - [All these restriction are to be followed in CFY as Composition scheme shall be opted in CFY]
Applicability
• Supply of service other than restaurant should not exceed: 10% x T/o in PFY or 5L, w.i.h In PFY, If Aggregate T/o does not exceed 50 lakhs.
• not supply goods & service that are not leviable to tax (ie Alcoholic liquor, 5 Petroleum Products)
• not engaged in inter-state outward supplies of goods/service In CFY, can opt composition scheme upto Rs. 50 lakhs on first supplies of goods/ services
• not engaged in goods/service supplied through e-commerce operator beyond that tax shall be payable as per normal scheme u/s 9(1).
• not a Manufacturer of
• Fly ash bricks or fly ash aggregate Fly ash blocks Rate • Fly ash bricks or fly
Ice cream • Bricks of fossil meals or similar siliceous earths ash aggregate Fly ash
Pan masala Rate = 6% x (Taxable + Exempt)
• Building bricks blocks
Tobacco • Earthen or roofing tiles • Bricks of fossil meals or
Aerated waters Conditions similar siliceous earths
• not engaged in making any supply which is not leviable to tax • Building bricks
• NRTP & CTP Cannot opt for Composition Scheme • not engaged in making inter-state outward supply. • Earthen or roofing tiles
• If a registered person has more than one branch then all branches shall opt for compo scheme • neither a casual taxable person nor NRTP
• not engaged in making supply goods / service through e-commerce operator.
SEC 10(4): Cannot collect tax (ie. he issues Bill of Supply) & not entitled to claim ITC • not engaged in making supplies of Ice cream and other edible ice, Pan masala, tobacco &
SEC 10(5): Penalty u/s 73/74 shall apply to a person fraudulently paying tax under composition scheme. aerated water
When P.O. believes that RP is ineligible to pay tax u/s 10. • shall not collect any tax from recipient & cannot avail ITC.
 Issue SCN • shall issue Bill of Supply.
 Reply by RP within 15 days • Interest / discount on loan / advance / deposits shall not be added in CFY or PFY.
 P.O shall issue order within 30 days from receipt of reply  Accept or deny.
 Statement containing details of Stock within 30 days from the date option is withdrawn/denied. First supplies of goods or services or both (Manufacturer / Trader / SP:
Include
Payment of tax Returns For the purpose of determining eligibility T/o from 1st April to
Form No. GST CMP-08 GSTR-4 (In CFY) Date when he becomes liable to register
Due Date 18th of month following the quarter 30th April of next FY
For the purpose of determination of tax
Example Period Due Date Period Due Date payable Donot include
April-June 18th July FY 23-24 30th April 2024 T/o from 1st April to
Date when he becomes liable to register
*NES = North Eastern States

11
Chapter
7 TDS 8879-727-727
TDS @2% to be deducted = @ the time of payment on amount paid 4. When Goods/Services are supplied from one PSU to another PSU
Payment (Payment remitted = 98000 + 18000) (Whether or not distinct person)
TDS to be deposited = 10th of next month in which deduction takes place.
E.g. Distinct Person
Contract value of Taxable > 2.5L  Department of CG/SG/UT

Supplier  Local Authority SBI SBI
ie. Contract value = 10L (GST@18%) No TDS
 Government Agencies
 Authority or Board or Body Mumbai Delhi
set up by Not a Distinct Person
GST Liability = 18,000 Invoice Value = 1L • Parliament/ State Legislature
• Any Government in which 51%
+ GST@ 18% = 18K or more equity or control is with SBI ONGC
Government No TDS
E-Cash ledger of 1.18L • Societies set up by CG/SG/LA
Supplier shall reflect under SRA 1860 Mumbai Ahmedabad
Rs. 2,000  Public Sector Unit (PSU)
TDS deductor shall issue
5. If any supply of Goods/Services takes place between ‘Specified
TDS Certificate within 5 days from the Recipients’ mentioned above
Date of remittance of TDS to Government
E.g. No TDS LA
Late fees in case of delayed Issuance of TDS Certificate
= Rs. 100/ day or 5,000 Government
No TDS
Agency
W.I.L. ever
Department of No TDS Body set up by
 Contract Value = Excludes CGST/SGST/IGST/UTGST and Cess CG CG/SG
 Contract Value ≠ Invoice Value No TDS
PSU
No TDS Society
Cases where No TDS to be deducted
1. Exempt Supplies CGST @ 1%

2. No TDS shall be deducted when LOS & POS is in State A and LOR is in State B Intra:-
SGST@ 1%
Rate of TDS = 2%
LOS POS LOR TDS
Inter:- IGST@ 2%
Maharashtra Maharashtra Maharashtra Intra
CGST@ 1% TDS@2% of to be deducted on amount paid & not on contract value
MSGST@ 1% Delayed payment of TDS = Interest @18% p.a.
Gujarat Maharashtra Maharashtra Inter IGST@ 2% Return = Form No:- GSTR – 7
Gujarat Gujarat Maharashtra No TDS Due date:- 10th of next month
Delayed filing of return
Late fees u/s 47(1) = Rs. 25/ day or 1,000, W.I.L.
12
Chapter
8 TCS 8879-727-727
ECO CGST @ 0.5%

Intra:-
Every ECO not being an agent who goods & collects consideration on behalf of supplier SGST@ 0.5%
from customer on net value of taxable supplies made through it by suppliers has Rate of TCS = 1%
been mandated to collect TCS. Inter:- IGST@ 1%
E.g. OLX is an agent as consideration is not routed through him to supplier and Due date of TCS = 10th of next month following the month in which such supplies
hence it is not covered u/s 52 takes place.
Provisional
Collect TCS @1% on ‘net Assessment
value of taxable’ supplies and deposit by 10th of Delay in Depositing TCS = Interest @ 18% p.a.
next month
Return = Form No:- GSTR-8
Rs. 1,18,000
Rs. 99,000 + Rs. 18,000 Late fees on filing delayed return:
Rs. 100/ day
ECO Or W.I.L.
Sale of goods Recipient 5,000
SP = 1,00,000
Due date of filing Annual Statement = 31st December of next FY.
+GST @18% = 18,000
1,18,000
Notice to ECO
GST = 18,000 payable
Deputy Send Notice
ECO
Commissioner
Amount of Rs. 1000 shall be reflected
G /Sr.
m e of
in E-Cash Ledger of ‘Nike’ Volu
Furnish details Stoc ECO shall furnish details
Net Value of taxable supplies: k of
lying good within 15 working days.
Add: Aggregate value of taxable supplies of G/S s
in go
Less: Taxable supplies returned to suppliers dow
n
Fails to Penalty
furnish u/s 122
info (+)
Penalty upto
25,000
13
8879-727-727
In the case of the ONDC Network (Open Network for Digital Commerce) there can be multiple ECOs in a single transaction one providing an interface to the buyer and the
other providing an interface to the seller)
(In this setup, buyer-side ECO could collect consideration, deduct their commission and pass on the consideration to the seller-side ECO).
Clarification:-
Which ECO shall deduct TCS ?
Issue 1 - In this supplier side - ECO is not supplier himself Issue 2 - In this supplier side ECO is supplier of goods himself
3 2
9,900(-) 100 (Amazon fees) (-) TCS@1% = 100 10,000 (-) 100 (ONDC Fees) = 9,900 10,000(-)100 (fees)(-) TCS@ 1%-100 = 9,800
2
9,800
(Supplier-ECO) (Buyer-side ECO) Supplier - ECO is also (Buyer-side ECO)
Consideration Supplier of goods Consideration

9,700  Amount remitted to supplier
= 10,000 1 = 10,000 1
T.V E-Cash ledger = 100
(Supplier) (Buyer)
(Buyer)
E-Cash ledger = 100
Conclusion:- Only Supplier’s ECO shall collect TCS u/s 52 Conclusion:- Only Buyer’s ECO shall collect TCS u/s 52
14
Chapter
9 TAX INVOICE, DEBIT NOTE AND CREDIT NOTE 8879-727-727
TIME LIMIT FOR ISSUING TAX INVOICE Section 31(3)(a)- Revised Tax invoice
Effective date of
FOR GOODS FOR SERVICES Registration
1/4 1/7 6/7 15/7
Starts Date of becoming Applies for Grant of
Sec 31(1) Sec 31(4) Sec 31(7) Sec 31(2) Sec 31(5) Sec31(6) his Liable to register (i.e, registration
registration
business aggregate turnover certificate certificate
MOVEMENT OF CONTINUOUS GOODS SENT ON SERVICES CONTINUOUS ON CESSATION exceeds Rs. 20 lakhs) within 30 days
GOODS SUPPLY OF APPROVAL SUPPLY OF OF SUPPLY
GOODS SERVICES
Registered person shall issue Revised Tax Invoice for all the taxable supplies
from Effective Date of Registration upto Date of grant R/C within 1 month
On or before On or before Date of approval within 30 days Meaning: When supply
ceases from date grant of registration
removal of issuance OR from the date of Service
goods of statement of 6 months from supply (+) Note :
accounts date of removal recurrent basis
OR (+) Section 31(3)(b)- Consolidated tax invoice Supplies Goods &
Banks, Services
No movement Date of payment Period > 3m Unregistered
w.i.e Insurers, = 45 Days Supplier
of goods (+) Value of supply is Recipient
NBFCs
periodic less than Rs. 200 Unregistered
w.i.e Registered Issues
Exception payment recipient
Supplier
(+) Consolidated R.T.I
Banks, NBFCs, Telecom Insurer
On or before Recipient is unregistered
delivery of When above persons supply service between (+) But If he is making Inter-State supplies
goods Distinct persons Where Value is exceeding Rs. 2.5L
Recipient does not require invoice
or making
available for On or before :
recipient. Date when supplier records supply of service in Registered supplier instead of issuing individual Cannot Issue Consolidated R.T.I
his BOA tax invoice shall issue Consolidated Tax invoice (Hence he shall issue individual R.T.I)
OR at the close of each day
Expiry of quarter in which such supply was made
Note : Multiplex theatres cannot issue Consolidated Tax Invoice
w.i.e
Section 31(3)(c)- Bill of supply Rule 49:
TIME LIMIT
Composition Taxpayer
or
Issues Registered Taxable + Exempted Unregistered
When due date When due date When payment Recipient
Person supplying Bill of
of of payment is linked with supplier Supply Recipient
Exempted Goods & Supply
payment is is not completion Services
ascertainable ascertainable of that event
On or before On or before On or before Invoice Cum Bill of Supply

Due date of payment Date of the payment Date of completion of event
* BOA = Books of Accounts
15
8879-727-727
Section 31(3)(d)- Receipt Voucher Section 31(3)(g)- Payment voucher Rule 55-Delivery challan
Cases in which delivery challan is issued

Advance payment Any Supplier Registered
Supplier Recipient (RP or URP) recipient
Supply of goods or service Supply of liquid gas Transportation Transportation of goods
Receipt Voucher
where the quantity at the of goods for job for reasons other than
time of removal from the work by way of supply
Pays tax as place of business of the (Eg. Sales Return Goods
per RCM u/s supplier is not known sent on approval)
Section 31(3)(e)- Refund voucher Payment voucher shall be issued at the 9(3) / 9(4) The delivery challan shall be prepared in TRIPLICATE, in case of supply
time of making payment of goods, in the following manner:
1. Advance
Original copy Original for consignee
Summarising Section 31(3)(f) and Section 31(3)(g)
2. Receipt voucher Case I Duplicate copy Duplicate for transporter
Registered
Supplier Recipient When supplier is unregistered and recipient is registered
3. No supply + No tax invoice Triplicate copy Triplicate for consignor
1. Registered recipient shall raise self invoice at the
4. Refund voucher shall time of receipt of goods/service Rule 46 prescribes the particulars that a tax invoice issued by a registered
be issued at the time of 2. Payment voucher shall be issued by registered person should contain. It inter alia, prescribes that:
refunding advance paid recipient at the time of making payment. • Where recipient is registered, tax invoice shall contain the name,
earlier. address and GSTIN/UIN of the recipient [Clause (d)].
• Where the recipient is unregistered:
Case-II
S.No. Annual Turnover (AT) in the Number of Digits of HSN Code
(i) tax invoice shall contain name and address of the recipient and the
When supplier is registered and recipient is also registered address of delivery, along with the name of the State and its code,
preceding FY
1. Registered recipient shall not raise self invoice only where the value of taxable supply ≥ ` 50,000 [Clause (e)].
1. AT < ` 5 crores For B2B supply - 4
because it’s the registered supplier who has issued (ii) In case where the value of taxable supply < ` 50,000, invoice shall
For B2C supply - 4 (optional)*
tax invoice to the recipient when goods or service are contain the name and address of the recipient and the address of
2. AT > ` 5 crores For B2B supply and B2C supply - 6 delivery, along with the name of the State and its code only when the
supplied
recipient requests that such details be recorded in the tax invoice
2. Payment voucher shall be issued by registered
Section 31(3)(f)- Self invoice [Clause (f)].
recipient at the time of making payment.
Consideration In cases involving supply of online money gaming or in cases where any
taxable service is supplied by or through an ECO or by a supplier of OIDAR
services6 to a recipient who is unregistered, irrespective of the value of
such supply, a tax invoice issued by the registered person shall contain the
Unregistered Supplier of Goods & Sr Registered
name of the State of the recipient and the same shall be deemed to be the
Supplier = ` 10L Recipient
address on record of the recipient.
(GST@18%) R/R is liable to pay tax Supplier permitted to issue document other than tax invoice
u/s 9(3)/(4)
Note- In case where supplier Situation Type of Invoice
is a registered person, he shall R/R Shall raise Self Invoice on 1. Supplier of passenger transport service Tax Invoice shall include ticket in any form
issue tax invoice and hence in himself at the time of receipt 2. Rule 46 : Insurer/ Banking company/Financial A Consolidated tax invoice/ any other document in lieu
that case registered recipient of Goods & Service institution, including NBFC thereof, by whatever name called
shall not raise self-invoice as 3. Registered person supplying services by way of Supplier is required to issue an
he is receiving tax invoice to R/R can avail I.T.C as Self
admission by exhibition of cinematograph film in Electronic ticket &
avail ITC. Invoice is valid document
multiplex screens.
u/s 16(2)(a)
16
8879-727-727
DEBIT NOTE - SECTION 34(3) CREDIT NOTE - SECTION 34(1) Time limit for declaration in the return:
Supply has been made Supply + Tax invoice
Registered
Recipient Registered Payment Debit Note Sec Credit Note Sec
supplier + Recipient
supplier 1) Sales return 34(4) 34(2)
Tax invoice is issued
But 2) Supply received in deficiency In the month 30th November
Taxable value in which debit following the end of
or Taxable value 3) Taxable value or tax Taxable value note has been FY in which supply
is less or tax charged is more
tax charged in charged in such invoice or tax charged issued. was made or Actual
than i.r.t. such supply than
such invoice Eg. Post supply Discount i.r.t such supply date of furnishing
Annual Return, w.i.e
# R/S shall issue debit note # R/S shall issue Credit Note
# R/S = Registered Supplier
E-Invoicing Situations in which e-invoices are applicable
Case I : Sales Return by issuing Credit note Applicability Only B2B Supplies (Including Exports)  Supply of goods and/or services to a registered
7 person by notified person [B2B supplies] = Applicable
Rm-X M FG-X WH FG-X M If such If Agg T/o of a registered person in any FY from 2017-18
Expired goods onwards exceeds ` 5 crores.  Exports by notified persons = Applicable
Cost = 5L  Supplies made by notified person, tax on which is
SP = 10L ITC Sales Return of are destroyed Govt Dept/PSU etc. solely
+GST = 50K Note : RP B2B payable under reverse charge u/s 9(3) = Applicable
by mfgrer Supply registered to deduct TDS
1 +GST = 1L avail Exempt Goods u/s 51 is a registered  B2C supplies by notified persons = NA
11L = 1L (+) person u/s 24  Invoices issued by Input Service Distributor = NA
8
(Agg T/o >5Cr) E-Invoice = 
3 Issue D/C  Where specified category of supplies are received
5 He shall reverse by notified persons from unregistered persons
Issue Tax
2
Invoice
Goods Manufacturer shall issue
the ITC of RM-X (ie
inputs) used for
Exemption from e-invoicing

B2B
SEZ units (*SEZ developer is not
[attracting reverse charge under section 9(4)] or
through import of services = NA
4 have Credit note to WH at the manufacturing FG-X exempted, E-Invoice = 
Expired time of sales Return 6  Insurer/banking company/NBFC Advantages
 GTA supplying services in relation to
transportation of goods by road in a goods  Auto-reporting of invoices into GST return
Case II : Treating Sales Return as ‘Fresh Supply’. carriage  Auto-generation of e-way bill
 Supplier of passenger transportation service  Substantial reduction in transcription errors
Supplies Medicines Fresh Supply  Person supplying services by way of  Early payment
WH (Trader) If manufacturer  Cost reduction
Manufacturer Manufacturer admission to exhibition of cinematograph
(Normal Scheme) has availed ITC films in multiplex screens  Improved efficiency of business Reduction of tax evasion
& later destroys  Government department  Elimination of fake invoices
Tax Invoice
ITC= 1L Tax Invoice ITC = 1L it, then he shall  Local bodies Note : E-Invoice without IRN is not treated as document
Availed Amount= 10L Availed Note: Required to declared on tax invoice that No ITC shall be availed with such E-Invoice.
Amount = 10L have to reverse they are not required to issue e-invoice
+GST @ 10% = 1L +GST @10% = 1L the ITC that he
Total= 11L Dynamic QR code on B2C invoices
Total = 11L availed (ie 1L)
WH (Compo Fresh Supply

Scheme) Manufacturer Applicability  Only to B2C Invoices Non-applicability of requirement of Dynamic QR code
(+)
Bill of Supply A registered person whose aggregate turnover Dynamic QR code is not applicable to an invoice issued to an
No ITC in any preceding financial year from 2017-18 unregistered person by following suppliers:
Pay Tax = 1% x Outward supply onwards exceeds ` 500 crores will have a QR (i) Insurer or banking company or NBFC
code. (ii) Goods transport agency supplying services in relation
Fresh Supply
Note : to transportation of goods by road in a goods carriage
WH (URP) Manufacturer (iii) Supplier of passenger transportation service
If any supply made to UIN Holder = Comply
(+) (iv) Person supplying services by way of admission to
Commercial Invoice Dy. QR code exhibition of cinematograph films in multiplex screens
Not a RP (v) Supplier of online information and database access or
No ITC
retrieval (OIDAR) services.
\This a B2C Supply
17
8879-727-727
Chapter Chapter
10 TIME OF SUPPLY 11 VALUE OF SUPPLY
Section - 12 TOS i.r.t goods Section - 13 TOS i.r.t Service Section 15(1) Section Section 15(3)- Exclusion
15(2)
Transaction Value Inclusions Section15(3)(a)
Section 12(2) [normal charge] Section 13(2) [Normal charge] Conditions:- Discount = Before/at time of supply
TOS= Date of issue of invoice 1. Recipient is not related is allowed (+) Recorded in Invoice
OR w.i.e 2. Price is the sole consideration
No claim bonus
Last date of issue of invoice u/s 31
When invoice is issued When invoice is issued Deposit Premium = 10,000 Discount
31(1)- Movement of goods
within 30 days from date after 30 days from date of (-)No claim Bonus = (2,000) allowed
= Date of removal Net premium = 8,000 u/s.15(2)(a)
of provision of services provision of services
31(1)- No movement of goods
Refundable Not refundable Section15(3)(b)
Discount = After supply (+) Agreed Before /
= Date of delivery TOS= DOI or DOP TOS= Date of prov. of service or DOP is allowed At the time of Supply
Not a part of Part of consideration
(+) Linked to Invoice
consideration (+) Recipient shall reverse I.T.C.
31(7) - Goods sent on approval (w.i.e) (w.i.e)
Sec 15(2)(e)
- Date of approval No GST GST = 
w.i.e Date of Payment - ie DOP Subsidy should be directly linked to price
or
-6 months from removal Date of credit entry in Bank a/c OR Sec. 15(2)(c) Given by CG/ Given by other
Sec. 15(2)(a)
Date of payment entry in books of supplier Taxes / Duties SG than CG/SG
- Continuous supply of goods Incidental Expenses
(w.i.e) Subsidy is No effect Add it
- Date of issuance of statement Except
w.i.e considered in
or Note : # TOS in case where excess i) GST Note : Freight & Insurance price
amount is upto ` 1000 ii) TCS Subsidy is not
- Date of payment Reduce it No effect
considered in
Supplier pays Recipient pays price
Sec. 15(2)(b)
Supplier of ‘Specified Actionable Claims’ = Date of payment TOS = DOI (Ex-factory)
Amt Liable to be
Composite Supply
paid by supplier, Sec. 15(2)(d)
Not to be i) Rate of tax on I/P/L fees = Rate of Tax of G/S
Section 12 (3) [Reverse charge] has been icurred
Section 13(3) [Reverse Charge] Principal = Goods included in VOS ii) Calculate I/P/L Fees on inclusive basis only.
by recipient
Supply iii) If I/P/L is waived off = Donot include in VOS.
Date of receipt of goods. on behalf of
or * Date of payment supplier.
Date of payment* Include in VOS
w.i.e or w.i.e
or 61st day from date of invoice iii) Clarification Case II = Sellers sells but it is financed by bank.
31st day from Date of Invoice Applicability of GST on delayed payment charges in
case of Late payment of EMIs. Sells Mobile phone
Croma KS
SP= Rs 40,000
*Date of payment = Date of debit in Bank A/c.
or w.i.e Case I = Sellers sells it on hire - purchase This is transfer of Title of goods
Date of payment Entry in Bo A/c of Recipient.
Sells Mobile phone Value of Supply = TV u/s 15 = ` 40,000
Section= 12(4) [Voucher] Croma KS
1) When supply - identifiable PROVISO to section 13(3): SP= Rs 40,000 Loan = Rs 40,000 @2.5% p.m.
Axis Bank KS
TOS=Date of issue of voucher Associated Enterprise Late fees in case of delayed payment of (+)
2) When supply – not identifiable EMI = Rs 500 p.m. Late fees in case of delayed payment of EMI = Rs 500 p.m.
TOS= Date of redemption of voucher Payment are made in Installments Payment are made in Installments
Holding Co. Imports service Subsidary Co.
Section 12(5) [Residual case] Rs 11,000 * 4 EMI’s = 44,000 + 500 = 44500 Rs 11,000 * 4 EMI’s = 44,000 + 500 = 44500
When TOS cant be determined o/s India In India
u/s 12(2), 12(3), 12(4) then T.V u/s 15(1) 15(2)(d)
TOS = 1) If person files periodic return Date of debit entry in the BOA of recipient w.i.e Interest on Delayed payment of EMI’s
-Date of filing return 40,000 4,000
OR
2) Other case = Date when tax is paid Interest on Delayed payment of EMI’s Exempt under
Date of payment Loan = Money Interest Represents
Value of Supply = ` 44,500 Entry 27 part of
Section 12(6) = Interest / Late fees / Penalty SECTION 13(4),(5),(6) Represents G & Sr. = x repayment
Exempt
for delayed payment of consideration Are mutatis mutandis to part of of money
TOS = DOP consideration under Entry 27
Section 12(4),(5),(6)
18
Chapter
12 REGISTRATION 8879-727-727
Section 22(1) In CFY, if the person is exclusively supplying goods & Agg T/o > 40 Lacs
In CFY, if Agg T/o* > 20L/40L/10L M anipur

M izo Exceptions
T ripura
Liable to register in that State where N agaland
he makes Taxable Supplies Compulsory Voluntary Supplier of Icecream All North East
Register u/s 24 Register Pan-masala, Tobacco State
Note 1 : While calculating Aggregate Turnover Interest / discount
(+) (Except Assam)
on loans to be included.
(+)
• Fly ash bricks or fly ash aggregate Fly ash blocks Uttarakhand
• Bricks of fossil meals or similar siliceous earths
• Building bricks Telengana
Note 2: • Earthen or roofing tiles Puducherry
Donot Include Sch-III Activities at is not a supply
Eg. 1 A ltd. A ltd. Eg. 2 Section 22 (2)

(Maharashtra) (Manipur) Xltd. has two branches and it is exclusive supplier of goods.
Register in
Threshold limit = ` 40L ` 10L X ltd (Maharashtra) X ltd (Gujrat)
Previous Tax
of resp. branch (Taxable Supplies (Taxable Supplies Compulsorily Under GST
Laws
of Goods) of Goods) Taxable supplies Non-taxable register law
of goods supplies of goods
W.I.Lower VAT Excise
Threshold limit 40 L Customs
applicable to both = 40L Liable to = Appointed
\ Applicable Threshold limit = `10L Service tax register date
\ Applicable limit = 40L
Note 3: Aggregate Turnover includes all supplies

made by Taxable person whether on his own a/c or
T/o = 30L 40L SECTION 22 (3)
Agg T/o Transfers
on behalf of principal = 70L Agg T/o includes both taxable
& non-taxable supplies Business on
Transferor Transferee
Conclusion : Xltd will register only in tha state where it Succession /
makes taxable supplies (ie mah) Going Concern
A Ltd. (Mah) A Ltd. (Manipur) Liable to register = Date of transfer of business

Eg. 3
Taxable supplies of goods Non-taxable Supplies / Exempted
supplies of goods
SECTION 22 (4)
Threshold limit
applicable to both = 40L 10L Altd
\ Applicable limit = 40L (In this case non taxable supplies are made in special category State & AB Ltd.
Taxable supplies are made in other than special category State Bltd
Hence reduced threshold limit will not be considered.
T/o = 60L 10L Merged Arrangement ABltd is liable to
Arrangment De-merger of register w.e.f.
Agg. T/o = 70L Agg T/o includes both taxable & non-taxable supplies Two or more companies Date when ROC
issues COI
19
8879-727-727
Section
Section2424= =Compulsory
CompulsoryRegistration
Registration
Inter-state supply Person supplying ECO Casual taxable person NRTP Person liable Agent who makes TDS
Through ECO who to pay tax taxable supplies on
deducts TCS u/s 51 Except deductor
i) u/s 9(3) behalf of his taxable u/s 51
Who collects ii) u/s 9(5) principal
Goods Service TCS u/s 52
Goods Service CTP interstate supply
o/s ambit of sec 24 Intra-state Interstateo/s ambit of making Handicraft
goods & craftsmen OIDAR
Compulsory o/s Sec 24 Covered u/s 24 of sec 24 Eg. U/R/P
Register Register only Flipkart, ECO required predominantly Service
u/s 24 after it Compulsory Compulsory Register TCS u/s 52, C/R =  by hand
exceeds 20L/10L Registration is Register is only upto 20L/10L
OLX, ECO is not
not required required after it Outside India In India
u/s 24
required to collect
Except For this, the exceeds TCS u/s 52, C/R =  Eg.
Handicraft goods & Supplier & 20L/10L Compulsory Online gaming, music,
Goods made by craftsmen ECO have book, movies
to follow Register
predominantly by hand procedure u/s 24 Cloud computing Sr.
exempt upto 20L/10L Advertising on internet
Eg.
Conditions Hand 30% 50% 70% Predominantly
 PAN =  Machine 70% 50% 30%
Compulsory Compulsory Exempt upto 20L/10L
 Generates EWB =  Register u/s 24 Register u/s 24
Unregistered persons who are supplying goods, through ECO (TCS u/s 52)
(Online money gaming) Person in India
Not required to obtain Compulsory Registration u/s 24
Outside India
Subject to following conditions
i) not make any inter-State supply of goods; Compulsory register u/s 24
ii) not make supply of goods through ECO in more than one State/Union territory;
iii) PAN
(iv) such persons shall, before making any supply of goods through ECO, declare on the common portal:
a. their PAN b. address of POB Special procedure to be followed by ECO through which
c. State/UT in which such persons seek to make such supply, composition supplier supplies goods
which shall be subjected to validation on the common portal;
(v) He is granted enrolment number on the common portal The composition suppliers are permitted to make supply of
(vi) not be granted more than one enrolment number goods through such ECOs.
(vii) no supply of goods shall be made by such persons through ECO unless such persons have been granted
an enrolment number on the common portal Composition suppliers are yet not permitted to supply
service through ECO.
A special procedure has been followed by ECO through which above unregistered persons supply goods
i) Not allow any inter-State supply of goods
ii) The ECO shall collect TCS u/s 52(1) in respect of supply
(i) ECO shall allow the supply of goods through it by the said person only if enrolment number has been of goods made through it
allotted on the common portal to the said person; iii) The ECO shall furnish the details of supplies of goods
(ii) ECO shall not allow inter-state supply of goods through it by the said person made through it by the said person in the statement in
(iii) ECO shall not collect TCS u/s 52(1).
(iv) ECO shall furnish the details of supplies of goods made through it by the said person in Form GSTR-8 Form GSTR-8 electronically on the common portal.
20
8879-727-727
Section 23 = Exempted from Registration
Agriculturist Person who is exclusively supplying

Indvidual/HUF i) Exempted G/Sr
(+) ii) Not-Taxable G/Sr.
Cultivates land (Eg. Liquor, Petrol)
(+) iii) Outward supply where tax is payable as per RCM
Own
Labour Insurance Insurance

Family Eg. Service Company
Agent
Hired
Exempted Register u/s 23
Section 27 - NRTP & CTP
5 Days prior to Commencement of Registration valid for period applied

Apply fo compulsory u/s 24 Registration or 90 Days, w.i.e.
business
(+) Extension = One time for max 90 days

Pay Advance tax on Net Estimated liability (+)
Pay Advance tax again for the extended period
(O/p tax - ITC)

& Further Extension not possible
Deposit it with E-Cash ledger 1. Take Registration as normal Tax payer
2. No Advance Tax
Note :
1. CTP / NRTP ≠ Compo Scheme
2. ITC is blocked u/s 17(5) to NRTP Except IGST paid on
imported goods
21
8879-727-727
PROCEDURE FOR REGISTRATION Aadhar Authentication

PART II
PART I Who undergoes aadhar authentication
Application is with PO In case of New Applicant
Person becomes liable for Registration u/s 22/24
within 30D : - Eff DOR = Date of becoming

Person if applies liable to register Case I Case II Individual Others
after 30D : - Eff DOR = Date of Grant of RC Where applicant
i) fails to undergo A/A# Authenticate his Authentication shall
Declare in Part A - Form GST REG-01 Opt for Aadhar own Aadhar be done of Karta,
or
ii) doesnot opt for it MD, WTD, Board of
PAN, Mobile No., State / UT or Trustees Partners,
PO is satisfied iii) P.O deems it fit to carryout physical Authorised Signatories /
Post verification Details in Part - B verification of POB Representative
Constitution of business iv) Person has undergone A/A but data Following person have been exempted from Aadhar
Email Jurisdiction analysis/risk parameters warrant site
*TRN is generated authentication
Mobile No. Option for composition Yes No verification. • A person who is not a citizen of India
Date of commencement • Department or establishment of State Government
Address of PPOB, APOB Whether officer is satisfied
Use TRN to fill in Part B- Form GST REG-01 or Central Government
Grant R/C in Issues Deficiency Notice
7 working within 7 working days from • Local authority
Application shall be forwarded to P.O for verification days from D.O.S.A * • Statutory body
D.O.S.A* Seeking clarification / • Public Sector Undertaking
Yes No • A person applying for Unique Identity Number under
Date of Date of Aadhar Authentication information / documents
from applicant section 25(9)
submission of = or OR
Grant R/C in Issues deficiency Notice
Application 15 days from date of submission of Part-B 30 working days within 30 working days RP shall undergo Aadhar Authentication
Otherwise
Deemed from D.O.S.A * from D.O.S.A * to become elegible for
W.I.Earlier approved Reply within 7 working (After physical Seeking clarification / • For Filing of Application for Revocation of
days from Notice verification of information / documents cancellation of RC
place of • Filing of Refund Application in RED-01
i) Where the proper officer is satisfied that the physical business) • Refund of IGST paid on goods exported out of India.
verification of the place of business of a person is required PO is satisfied OR Reply within 7
AFTER the grant of registration:, he may get such verification working days In case of an already registered persons [Rule 10]
of the place of business done and the verification report Otherwise from Notice If an Aadhaar number is not assigned to an existing
along with the other documents, including photographs, registered person, such person shall be offered alternate
Deemed and viable means of identification in the prescribed
shall be uploaded in prescribed form on the common portal Yes No approved
within a period of 15 working days following the date of such manner.
Such manner has been prescribed as follows:
verification If Aadhaar number has not been assigned to the person
Grant R/C Reject the required to undergo authentication of the Aadhaar
ii) Where the physical verification of the place of business of a in 7 working Application Yes No number, such person shall furnish the following
person is required BEFORE the grant of registration days of identification documents, namely: -
in the circumstances specified in the proviso to rule 9(1) [as Reply Reject the (a) his/her Aadhaar Enrolment ID slip; and
given above]: the proper officer shall get such verification of Grant R/C in 7 (b) (i) Bank passbook with photograph; or
working days of Application
the place of business done and the verification report along OR (ii) Voter identity card issued by the Election
with the other documents, including photographs, shall be Reply Commission of India; or
uploaded in prescribed form on the common portal at least Otherwise (iii) Passport; or
5 working days prior to the completion of the time period Deemed R/C OR (iv) Driving license issued by the Licensing Authority
specified in the said proviso. However, once Aadhaar number is allotted to such
Otherwise
Deemed R/C person, he shall undergo the authentication of Aadhaar
*Dates of submission of application number within a period of 30 days of the allotment of the
Aadhaar number.
#A/A = Aadhar Authentication * TRN = Temperory Registration Number
Eff DOR = Effective date of registration 22
8879-727-727
Other Important Points Sec. 25(8) Sec. 25(9)
 Seperate Registration of units having same PAN is
necessary when i) Any specialized agency of UNO
i) Units are in different states / UT ey or
ii) SEZ & Non SEZ units in the same State / UT surv enqui
ry ii) Any Multilateral Financial Institution
Due to any Inspection or
iii) When Units (having same PAN) are in same state ii) Foreign Embassy / Consulate
Option I Sear
ch
Both Units can be seperately registered
or Person is liable to register Require Unique Identification Number (UIN) = 
Option II But
It can obtain single registration in that State” One of Fails to register
the units shall be declared as To claim refund of taxes paid on notified
Principal “Place of business” supplies of goods / Services received by him
P.O may register the said
& person on temperory basis and
Other units to be declared as Additional Place of issue on order P.O Shall assign ⇒ Within 3 days from
business” UIN after receiving D.O.S.A
recommendation from
 Person can apply for voluntary RC u/s 25(3) Such Person shall either MEA
Distinct Person Section 28 = Amendment in RC

Accept (that he is liable)
25(4)
1 D-Mart D-Mart Submit an application Core field Any change resulting
Non-Core field
for registration within i) Legal name of business into change in PAN is
90 days from the date ii) Address of PPOB / APOB i) Email ID not covered u/s 28
R/P in Maharashtra R/P in Maharashtra
of grant of temporary iii) Add / Delete / Retirement of ii) Phone No.
25(4) registration, partners / kartas / Board of
2 HUL HUL
Trustees, CEO responsible for
day to day affairs of business Upon submission RC
Appeal Verify through OTP
R/P in Maharashtra R/P in Gujarat stands amended
25(5) Permission of P.O = Required
3 Starbucks Starbucks
Change in Submit Verification Approve
AA sets aside AA upholds Core fields Application by P.O within within 15 WDs If
R/P in Maharashtra U/R/P in Gujarat order issued order issued by R/P or to P.O within Docs are complete
by P.O by P.O UIN 15 days from & correct
 Person deducting TDS = Require TAN Date of such
Others = Require PAN No Apply for RC change. Issue SCN
Registration within 30 days (+) within 15 WDs if document
Require Self Assured valid passport
Except : NRTP from date of Documents are incomplete & incorrect
Business Entity = Tax Identification No. such order required
RP shall reply within 7 WDs
PO shall within 7 WDs
* P.O doesnot take any action within Approve Reject

15WDS/7WDS = Deemed Amended Ammendment Ammendment
AA = Appellate Authority
23
8879-727-727
Sec 29: CANCELLATION OF REGISTRATION Procedure Of Cancellation

Sec 29(1) : On application made by RP Sec 29(2) : cancellation done by P.O Event Apply for cancellation Order of cancellation
RP within 30 days of
 Business has been discontinued Business discontinued shall be passed within 30D
Cancel occurence of such
 Transferred fully for any reason like death, merger, Trf fully by merger, sale, death from date of submission of
RP (voluntary Reg) Reg obtained by R/C event
amalgamation- Change in constitution etc application for cancellation
fraud, wilful
 Change in the constitution of business Not commenced business or
PO issue SCN Reply to SCN has P.O finds Reply
Eg. P. Firm LLP, Eg. LLP Company within 6m from misstatement P.O
 Taxable person no longer liable to be D.O. Registered or as why his to be submitted
Cancel Satisfactory Not Satisfactory
registered u/s 22/24 or Non filing of Returns suppression R/C Shall not within 7 days of
R/C be cancelled service of notice
Eg. Supplier of taxable goods / sr is exempted now of facts Drop proceedings Pass cancellation order within
 who intends to opt out of voluntary registration Composition Dealer Normal Taxpayer
30 days from Date of reply of SCN
Beyond 3m from D/D of

Section 30 - Revocation of Cancellation of Certificate (Read with rule 23)
contravention of Act/Rules by RP Monthly filer Quarterly filer
furnishing return Application : - within 90 days from date of service of order of cancellation of registration
Continuous 6 Continuous 2 tax (+)
months periods Extension
on further 180 days by Additional / Joint Commisioner/ Commisioner
Doesnot conduct Issues Invoice Rule 10A* Details o/w Supplies declared Sufficient
business from
declared POB
without Supply
of G/Sr
Violates Rule 86B
Sec 171
of o/w in
GSTR-I
> by him in his valid
return u/s 39
grounds
If P.O is satisfied
Sec 16 i.r.t. ITC
*Rule 10A = Furnishing bank a/c details. TDS deductor Yes No

Time limit = Within 30 days from Date of Grant of RC TCS collector within 7WDS PO shall OR within 7WDS it shall issue a
Exception
or issue Revocation order SCN for clarification
Furnishing details of outward supplies of They are mandatorily required to
goods / services in GSTR-1/IFF furnish bank details at the time of Applicant will have to Reply within 7WDs
filing the application for registration
whichever is earlier P.O after receipt of such clarification within 30days
Suspension of R/C
Accept Reject
Case I : Prospective effect
R/C can also be suspended by P.O Returns for pending period to be Returns from D.O cancel to D.O Rev to
1) Reasons
where is comparison of filed before applying for be filed within 30 days of the order of
(i) When RP (ii) When P.O revocation of cancellation revocation of cancellation
himself applies for cancels R/C of
cancellation RP u/s. 29(2) Return filed Details-o/w Supplies in GSTR-I There is a
u/s 39 & or & contravention of the Date from which Date of order of Date of order of
u/s. 29(1) & Rule 21 Details - I/W Supplies in GSTR - 2A returns cancellation of revocation of
(ie GSTR-3B) provisions of Rule 10A
not furnished registration cancellation
of registration
Effective date of
If the analysis of such comparison indicates Significant
cancellation of registration
differences / anamalies
Indicating contravention Case II : Retrospective effect
Returns for this period to be filed within 30 days of the order of
R/C shall be suspended revocation of cancellation from Date such returns were pending upto D.O Rev
2) Eff Date of = Date of submission Date as determined by P.O after giving OOBH Date from which Date of order of Date of order of
suspension or Date from which returns cancellation revocation
cancellation is sought not furnished of registration of cancellation of
Effective date of registration
W.I. Later cancellation of
registration
3) Consequences : RP cannot make taxable supplies or shall not file any returns u/s. 39
*Date of Service of Cancellation
24
Chapter
13 PAYMENT OF TAX 8879-727-727
MANNER OF UTILIZATION OF I.T.C. B. Electronic Credit ledger
Credit Liability Debit Amount (DR) Credit Amount (CR)

1 • Credit amount of this ledger may be • ITC as self-assessed in the return
1) IGST IGST used for payment of output tax viz in the form of IGST, CGST, SGST,
CGST/SGST IGST, CGST, SGST, UTGST , CESS UTGST, CESS
2
In any order/ any proportion
C. Electronic Liability Register
(first exhaust balance of IGST)
Debit Amount (DR) Credit Amount (CR)
1 • Amount payable towards tax, interest, • E-Cash Ledgers
2) CGST CGST fees etc.
IGST
• Tax or interest payable
2 • Any other dues
• Amount payable towards output tax • E-Credit Ledger
1
3) SGST SGST
IGST*
2 A. Electronic Cash Ledger
Notes (Assume it as an account statement provided by bank, for easy understanding)
 SGST Credit Can be utilized to pay off IGST liability only if CGST credit is over.
 Credit of CGST cannot be utilized to pay liability of SGST Debit Amount (DR) Credit Amount (CR)
 Credit of SGST cannot be utilized to pay liability of CGST • Credit amount of this ledger may be • Any deposit made towards tax,
used for payment of tax, interest, fees interest, penalty, late fee etc.
Interest on delayed payment of tax Value etc. via internet banking, RTGS, fund
• Remaining credit balance amount after transfer etc.
Standard Rate = 18% p.a payment of above tax etc. will be • TDS/TCS claimed
refunded to taxable person.
Every person who is liable to pay Where ITC has been

but fails to pay on his wrongly availed & utilized
Month Opg Balance Eligible ITC wrongly Total ITC Output Cl. Balance Amt on
in E-Credit ITC availed Liability E-Credit which Int is
Value When balance in E-Credit ledger fall Ledger Ledger applicable
below ITC wrongly availed, Extent of
such ITC utilization shall be amount by
April - 7L 50K 7.5L 7L 50K -
Net Gross which balance in E-Credit ledger falls May 50K 5L - 5.5L 5L 50K -
Basis Basis below the ITC wrongly availed.
[ie. Amt that is unpaid] June 50K 3L - 3.5L 3.3L 20K 30K
[o/p tax-ITC]
July 20K 6L - 6.2L 6.2L - 20K
Date of utilization of ITC
When there is When there is delay Wrong availment of of IGST credit & Subsquently
delay in payment in payment of tax 1) When return is filed 2) Others reversed at a certain date Interest Starts from
of tax due to mistake in self = Due date of filing Date of debit in No Interest shall : Balance of has not Amt of such
fallen wrongly availed D/D of filing return or Actual date , W.I.E
delay in filing assessment in earlier return u/s 39 E-Credit ledger Total ITC (C+S+I)
below ITC of IGST filing return
return u/s 39 return & that is or when balance in taken together
noticed either suo- Actual date of E-Credit ledger fall But if Balance of Total ITC goes below such wrongly availed
IGST credit & the extent of utilization will be extent to which ie = 20th July or 25th July , W.I.E
moto filing return below the amt of total balance in E-Credit ledger taken together falls below
or demanded by P.O ITC wrongly availed. Given
amount of wrongly availed IGST Credit.
u/s 73/74
Note : - Total ITC Balance shall not include GST Compensation cess
25
8879-727-727
E-ledgers
Rule 86B
E-liability E-Credit E-cash In case where the value of Taxable supplies Exceeds ` 50 lacs
[Other than = zero-related + Exempt Supplies]
1. self assessed output 1. E-credit ledger 1. Can be utilized to pay
tax, penalty, late fees, represents I.T.C off Output Tax, interest, E-Credit Ledger can be used only to the Extent of 99% of its output tax
interest of previous tax late fees, Penalty
period 2. E- credit can be utilized
only to pay off Output 2. Money can be infused Eg. Outward supplies = ` 100 Lacs Computation of tax liability
2. self assessed output tax through:
tax, penalty, late fees, a) NEFT/ RTGS (GST@18%, excl.) Output tax = 18Lacs
b) Debit/Credit card
interest of current tax Note :
c) Net banking (-) ITC = (17.82 Lacs) (99% x 18Lacs)
period Input tax liability as per
d) UPI E-Credit ledger Bal = ` 20Lacs
RCM to be paid only through E-Cash Ledger = 18,000
3. Tax & other dues E-cash e) IMPS
demanded by PO u/s 1. Pay through E-cash F) Cash/cheque/DD
upto Rs. 10,000. per tax
73/74 2. Avail ITC for the same
period. Cases where Rule 86B doesnot apply
to recover outstanding dues including
attachment proceedings or sale of Exception
1. P.O moveable/ immoveable properties
Where the said Where the RP pays o/p Where the
to collect the amount by way of cash/cheque/ registered person
demand draft during any investigation/ person/proprietor/ tax through registered
karta/managing has received a
enforcement activity refund of more E-Cash ledger person is:-
director / any of its than ` 1 lakh in In Excess of 1%
2. Govt Dept. two partners, whole • Govt Dept.
the preceding Total Output tax
Major & Minor Heads of E-Cash ledger - time directors, FY on account of liability output • PSU
members of Managing unutilised ITC in tax libility upto • Local authority
E-cash balance can be trf Committee of case of said month
Tax between Distinct Person • Statutory body
IGST Minor Interest Associations or Board (i) ZRS (ii) IDS comulatively.
Major CGST Penalty of Trustees, as the
Heads SGST / UTGST Heads case may be, have
Fee HUL HUL
Cess Others paid more than ` 1
(Mah) Can be (Guj) lakh as income tax
GST PMT - 09 Form can be used to E-Cash Trf to E-Cash in each of the last 2 2 (iii) condition
Bal Bal financial years. Checking of Rule 86B
i) Transfer Erroneous deposits under any minor
head of a major head to anyother minor head of = O/P tax > 1% x total o/p
same or other major heads. Payable tax upto
Only if through said month
ii) Transfer of any of amounts already lying
unutilized under any of the minor heads in Condition : Transferor has paid E-cash cumulatively
E-Cash ledger. all its liabilities in 1 April May June
his E-Liab ledger
Taxable = 10L 20L 60L = 15K > 1% x (1L+2L+6L)
Rule 86A supplies = 15K > 1% x 9K
(GST@10%)
If commissioner/officer authorised by him has a reason to believe that ITC available in e-credit ledger
has been availed fraudulently/is ineligible He may not allow to debit such amt=credit in e-credit ledger E-Credit = 95K 1.90L 7L
= 15K > 9K
Ledger
Grounds for disallowing debit from e-credit ledger
Credit is availed by RP
Balance 3 This case is covered under (iii) exception &
i) ITC is availed on the invoice,debit notes where the supplier/recipient is non-existent / or found (Given) hence R-86B shall not apply as hence 100%
not conducting business from declared POB ITC can be audited
ii) on invoices,debit note on which tax in respect of which has not been paid to govt O/P tax = 1L 2L 6L Computation
iii) w/o having invoice,debit note
iv) w/o actually receiving G/Sr (-) ITC = (30K) (1.90L) ? O/P tax = 6L
Total amount of fraudulently availed ITC Officer 5K 10K ? (-) ITC = (6L)
Not exceeding 1Cr Deputy comm/Assistant comm Nil
Above 1Cr but not exceeding 5Cr Additional comm/Joint comm
E-Credit ledger balance of ` 1L (7L-6L) shall be C/F
Above 5Cr Principal Comm/Comm
* ZRS = Zero rated supply w/o payment of tax

* IDS = Inverted duty structure 26
Chapter
14 INPUT TAX CREDIT 8879-727-727
SECTION 17(1)
SECTION 16(1) SECTION 17(4) = Banks, FI (Incl. NBFC)
Common tly
RP can avail ITC on Inputs, capital goods, inputs service used in the course of business G/Sr. par ess
e
bus
sin abl
R/P tax
par Common G/Sr. Sr
Sec 16(2) – Conditions for availing ITC ITC =  per tly Banks FI
son
al
(incl NBFCs) exe
Only attributable for mp
ITC x 50% Sr
t
business purpose
Sec 16(2)(a) Sec 16(2)(b) Sec16(2)(ba) Sec16(2)(c) Sec 16(2)(d)
SECTION 17(2)
clu
de Exception
Recipient should Only after receipt of Goods or The details of Tax charged Recipient has (in ero
z
ed
Common G/Sr. abl
e rat ies) When they supply G/Sr to distinct person  100% ITC
possess: Services ITC in respect to recipient to furnish tax ies suppl
pl
Except of said supply should be R/P s u p
• tax invoice return U/S 39 exe
mp Axis Service Axis
ITC
• debit note i) In cas of Bill to Ship to communicated actually paid [GSTR-3B] sup
plie
t
Bank Bank
s 10L+GST@12%
• self invoice model to such to govt. by
Taxable T/O Common (Mah) (Guj)
• revised tax invoice. registered supplier X = 
Total T/O ITC 100% ITC is allowed
• bill of entry Billed to person has [Note-1] ITC =1.2 L
not been Note : ITC will be available for making zero rated
• ISD invoice
supplies (ie. Exports & supply to SEZ).
restricted Proviso to Sec 16(2)
Mr. X Mr. X ordered Mr. Y SECTION 17(5) = Blocked Credit
Mr. Y to send u/s 38. Recipient has to pay =
Sec 16(2)(aa)
goods to Mr. Z Delivered Value + Tax within 180 Rule 37A * Motor vehicles
Supplier Recipient it to Mr. Z days from DOI
S R
Exceptions: Transport of passengers Transport of goods
Mr. Z
Outward Reflect 1) Tax is payable as per
Does not Recipient
supplier in inward It is deemed that Mr. X has RCM Outside 17(5)
furnish GSTR- shall have to Seating capacity upto 13 Seating capacity more
in GSTR-1 supplies in received Goods. 2) Deemed Supply
GSTR-2B 3B for which he reverse ITC on persons (incl Driver) than 13 persons
3) Where additions has furnished or before 30th ITC =
ii) In case where goods are are made to supplier’s GSTR-I/IFF Nov. foll the FY Covered u/s 17(5) Outside ambit of Motor vehicles doesnot
received installments liability u/s 15(2)(b) till 30th Sept. when such ITC include :
following the was availed sec 17(5)
ITC will be on receipt of last ITC = ITC = i) Trains
end of FY Except:- ii) Special purpose vehicles for
installment
1. Further supply of motor vehicles being used in factory or any
Note : Such Reversed 2. Transportation of passengers
ITC can be reavailed if enclosed premises
Goods are sent in lots/CKD/SKD 3. Imparting motor vehicle skills iii) Two/three wheeler
the supplier furnishes
(+)
return in GSTR-3B.
Supplier Supplier Engine capacity upto 25 cc
1) Issue complete invoice before dispatch
General Insurance, Repairs & Maintenance, In the case of purchase of
2) Supplier shall issue D/C for subsquent consignments with
reference of invoice Servicing charges Vessel/Aircraft
3) Copies of D/C (+) duly certified copy of invoice
4) Original compies to sent with last instalment Outside u/s 17(5)
Covered u/s 17(5) Covered u/s 17(5) O/s section 17(5)
ITC =  i) Manufacturer of M+V+A • Further supply of

ITC = vessel/aircraft.
(eg. Tata motors)
SECTION 16(3) SECTION 16(4)-Time limit for availing ITC ii) General Insurance Co. • Transportation of
30th November following the FY in which invoice/ (eg. Bajaj Allianz) passenger
RP has claimed dep on tax component of • Imparting training of
debit note pertains iii) Person who can avail ITC of
cost of CG = No ITC M+V+A (eg. Driving school , such vessel/aircraft.
OR • Transportation of
 Input GST is capitalized = No ITC neeta travels, Car dealer)
 Input GST is not capitalized = ITC =  Actual date of filing annual return for relevant FY goods
Whichever is earlier I.T.C. =
27
8879-727-727
Works Contract
Membership & Travel Renting of M/V, Life Insurance,
1. Membership of Health & Health Insurance, Food
Fitness Centre Beverages, Outdoor catering, Covered u/s 17(5) Outside u/s 17(5)
2. Travel benefits Beauty treatment, Health
services,Cosmetic & Plastic
E.g. E.g.
Covered u/s 17(5) Surgery W/C W/C
W/C Sr. HUL Own Oberoi Builders
D-mart immovable
ITC =  Ednovate property
Covered u/s 17(5) P&M :
ITC =  Includes : such foundation
Except ITC = 
& structural supports
ITC of above items shall Except
If above items are procured by Excludes : L& B,
not be available even if it W/C Sr.
Employer under HUL Telecommunication tower,
is in the course of business.
Statutory obligation = ITC =  D-mart Own P & M Pipelines land outside factory
Company Policy = ITC =  ITC =  Ednovate premises
ITC = 
Construction on own account
ITC Blocked u/s 17(5) when
goods or services or both-
Outside u/s 17(5) Covered u/s 17(5) Outside u/s 17(5)
1. purchase from a Compo Tax Payer
E.g.
Compo Normal E.g.
Tax Payer Tax Payer If above items are inward supply Cement
Cement HUL Own Raheja Construction
used for making outward supply D-mart immovable Labour Builders Service
ITC =  Labour
Service Ednovate property Service
2. Used for personal consumption
3. Stolen destroyed, disposed of
Inward Outward
R/P
by way of ITC = 
gift or free sample. Construction on own account
ITC = 
It can be same or Common point
one of the elements If the expense is = Not a part of
Imported Goods of composite or
ITC =  debited to P/L immovable property
mixed supply
ITC =  Except \o/s purview of 17(5)
But
Imported Service ITC = 
NRTP If above items are purchased by Cement HUL
Employer under D-mart Own P & M If the expense Part of immovable
ITC =  Labour Ednovate is capitalized =
Statutory obligation = ITC =  property
Domestic G/Sr. Service
Company Policy = ITC = 
Construction on own account Covered u/s 17(5)
ITC = 
ITC =  ITC = 
28
8879-727-727
Buy one get one free offer Section 18(1)(c): ITC when composition scheme opted out
This is not an individual supply of free goods, but a case of two or more individual
supplies where a single price is being charged for the entire supply. It can at best
be treated as supplying two goods for the price of one. 1/4 30/9 1/10
Taxability of such supply will be dependent upon as to whether the supply is a
composite supply or a mixed supply and the rate of tax shall be determined as
per the provisions of section 8.
ITC shall be available to the supplier for the inputs, input services and capital Person paying tax as per * Input contained in Started paying tax as
goods used in relation to supply of goods or services or both as part of such offers. composition scheme RM/WIP/ FG per normal scheme
(Eg. Agg T/o > 150 Lacs)
ITC =
Ink + Plastic
Buy Pen
SP = ` 30 18% 12% *Capital goods
+ GST = ` 3 &
Pencil ITC = ITC -5% per quarter or part thereof *
Get Pencil Free
SP = ` 20 Mixed Supply
+ GST = ` 2 Section 18(1)(d): ITC when exempt supply of a Registered Person becomes taxable
` 100 x 18% = `18
ITC =  Output Tax = 18 1/4 30/9 1/10
(-) Input Tax Credit = (5)
Net Tax payable in cash = 13
Person is supplying *Input contained in Govt. withdrawn
SPECIAL CASES FOR ITC (SEC- 18) exempted goods or RM/WIP/ FG exemption notification
services on such supply
Section 18(1)(a): Availment of ITC for new registration
1/4 30/9 1/10 5/10 10/10 * 18(2) r.w 18(1)(a)/(b)/(c)/(d) ITC =

No ITC can be availed of Input/CG *Capital goods
Applied for Date of of Invoice older than 1yr
*Inputs contained Date when
in RM, WIP, FG person liable to Registration grant of
register (within 30 registration ITC = ITC -5% per quarter or part thereof *
u/s 22/24 days) certificate *Date of Invoice (Count from next day) = xxx
ITC = Date of withdrawl of Exemption/ when normal scheme starts (Count a day before) = xxx
Capital goods No. of Quarters = xxxx
* When such transition takes place from Ex to T if person is RP = 18(1)(d)
ITC= If person is URP = 18(1)(a)
Section 18(1)(b) : Availment of ITC in case of voluntary registration
SECTION 18(3): ITC IN CASE OF TRANSFER OF BUSINESS
1/4 5/10 9/10 10/10
1 Change in 2 3 ITC remaining unutilized
Apply for *- Inputs contained Grant of Provision for
Registration in RM/FG /WIP constitution of transfer of liabilities in the electronic credit
registration registered person
Voluntary certificate ledger is transferred to
Certificate ITC = the newly constituted
- Capital Goods Sale/Merger/Demerger/Amalgamtion/lease/Transfer or entity
change in ownership of business
ITC=
29
8879-727-727
REVERSAL OF ITC
SECTION 18(4): SECTION 29(5)

1) When a supplier who pays tax as per normal scheme opts to pay tax U/S 10 Amount payable on cancellation of Registration
[composition scheme]
1/4 31/3/19 1/4/19 In respect of inputs In respect of CG

Opted to pay tax as per Input contained in
normal scheme RM/WIP/ FG ITC availed x Remaining life
ITC on inputs on (in months)
Opted to pay tax
Reversal of ITC = Amount as per composition Basis of Invoices 60 months
availed on basis of invoice scheme OR
Capital goods: OR
O/p tax payable on
TV x Rate of tax
Remaining useful life such inputs
Reversal of ITC= ITC availed x
60 Months
W.I.Higher
W.I.Higher
2) When a taxable goods or services supplied becomes exempted goods or
services as exemption notification issued by govt.
1/4 30/9 1/10 SECTION 18(6): SUPPLY OF CAPITAL GOODS

Reversal of ITC to the extent of = ITC availed (-) 5% per quarter or part thereof*
OR
Transaction value × rate of tax,
Supplying taxable goods or Input contained in Govt. has notified goods
service [whichever is higher]
RM/WIP/ FG or service to be exempted
Date of Invoice = xxx

Reversal of ITC= Amount availed on basis of invoice Date when CG is sold = xxx
Capital goods: No. of Quarters = xxx
Reversal of ITC= ITC availed x Remaining useful life

60 Months Moulds, dies, jigs. & fixtures : TV X rate of tax
30
Chapter
15 RETURNS 8879-727-727
Who will file Form GSTR-1 and Form GSTR-3B? Nil Returns*  Nil GSTR-1/3B
Normal Taxpayer (Including CTP) 1. No business activity is done
Tax Period: April 2. Can be filed through SMS by OTP facility
Form GSTR-1 can be filed only after the tax period is over except –
1st – 11th May 14th May 20th May - in case of cancellation of registration certificate of a normal tax payer,
- closure of business by a casual taxable person
GSTR-1* GSTR-2A/2B GSTR-3B
Can Return be revised?
Details of Outward Supplies Details of Outward supplies Rectification of Errors
Inward Supplies Inward supplies Due date of rectification of error in Form GSTR-1/3B There is no mechanism
Output tax • Actual date of filing Annual Return to revise the returns for
Auto-populated ITC Or any correction of errors
B2B B2C on the basis of Net tax payable • 30th November Following the FY to which W.I.E
details filled in + Such details pertain Rectification of errors/
GSTR- 1 Payment of tax
omissions is allowed in
Intra Inter Intra Inter by supplier subsequent returns
Consolidated But it shall be effective

Invoice details Invoice value Invoice value > Rs. 2.5L Amendment  Rule 88D only if done within time
wise upto Rs. 2.5L limit
details Ant of ITC availed ITC in GSTR-2B in
Invoice No., GSTIN, % of Tax, State wise Invoice by RP in return for a
tax period furnished
> respect of said tax
period by specified
CGST, SGST, IGST, Cess consolidated details wise details by him in GSTR-3B % or amt
Amendment  Rule 88C
RP upon receipt of said intimation

Liability of GSTR-1
for a tax period
> Liability of GSTR-3B
for that period
* Note 2 -
Cases where RP is debarred from IFF/GSTR-I RP shall be intimated on portal of such difference
i) A registered person shall not be allowed to furnish the details of outward Pay = Excess ITC or Furnish a reply
(+) Interest with reasons i.r.t
supplies in Form GSTR-1, if he has not furnished the return in
Amount of Excess
Form GSTR-3B for preceding months. Pay the diff tax or Explain the diff
ITC that has still
(ii) A registered person, opting for QRMP scheme shall not be allowed to furnish remained to be paid.
the details of outward supplies in Form GSTR-1 or using IFF, if he has not
furnished the return in Form GSTR-3B for preceding tax period. within 7days
(iii) Intimation u/r 88C to pay or explain the difference in GSTR-1 & 3B received within 7 days If amt is not paid or reply given is not acceptable by PO
(iv) Intimation u/r 88D has been issued on the common portal in respect of a
tax period/periods, where no explanation / reason is furnished by such
person is not “found to be acceptable by P.O. Recovery of tax shall start v/s 79.
(v) a registered person shall not be allowed to furnish GSTR-1/IFF, if he has not
furnished the details of the bank account as per the provisions of rule 10A. Note:- RP to whom intimation is issued shall be debarred
Amount shall be liable to be demanded u/s 73/74. from filing GSTR-1/IFF till he pays or explains the diff.
31
8879-727-727
Composition Tax Payer Final Return
Payment of Tax Returns Who shall file = Normal tax payer including CTP whose Registration
Form No GST CMP - 08 GSTR - 4 Certificate has been cancelled or surrendered
Form No = GSTR-10
Due date 18th of month following the quarter 30th April of next FY Due date = Within 3 months from
Example Date of cancellation Whichever is later
Period Due date Period Due date Or
April - June 18th July FY 20-21 30th April 2021 Date of cancellation order
July - September 18th October Nil return
October - December 18th January  No business activity Annual Return
 Can be filed by SMS
January - March 18th April through OTP. Who shall file = All registered person except
1) CTP 2) NRTP
NRTP 3) ISD 4) TCS u/s 51 / TDS u/s 52
5) OIDAR outside India  U/R/P in India
Form No: GSTR – 9 = Normal Tax payer
Payment of Tax Return Due date: 31st December of next FY
Form No - GSTR - 5
Due date Advance tax at the time 13th of next month Note:
of applying Registration Or 1. Every registered person whose Books of A/C are subject to GST audit u/s 35(5) shall also furnish
Certificate 7 days from expiry of W.I.E. a copy of audited annual accounts & Reconciliation statement on self certifcation basis alongwith
Registration Certificate Annual Return.
2. Reconciliation Statement reocnciles the value of supplies declared in the return furnished for the
financial year with the audited annual financial statement and such other particulars, as may be
prescribed.
GST paid on inward supplies UIN
First Return
Holders
All the outward supplies made from date of becoming liable to register upto the date of grant
ITC = Refund of registration certificate shall be filed in First Return.
Example
File GSTR-11
Date of becoming liable to register 26/04 Date of grant of registration certificate 4/05
Service Outward supplies b/w 26/04 and 4/05 to be filed in Form GSTR-1 on 10th May
OIDAR U/R/P &
Tax shall be paid in Form GSTR-3B on 20th May
O/S India
Notice shall be sent to U/s 39 U/s 44 U/s 45 U/s 52
Section 46
File GSTR-5A RP who fail to file return
Normal Annual Final TCS
Return Return Return Statement
D/D = 20th of next month
RP Shall furnish return within 15 days of such notice
32
8879-727-727
QR MP Scheme Submitting details of outward supplies. GSTR-1 / IFF Payment of Tax GST PMT-06 from (Monthly)
1
In PFY, if Agg T/o is upto ₹5 Crores Jul Aug Sept 1st Month 2nd month End of Qtr
Then Details = Payment = PMT-06 PMT-06 PMT-06
*IFF IFF GSTR-1
In CFY, RP can opt for QRMP Scheme Challan
o/w (Optional) (Optional) (Compulsory)
2 Condition: supplies Due = 25th of 25th of Along with
1. Taxpayer must have furnished his last return Date succeeding succeeding return
D/D 13th Aug 13th Sept 13th Oct
on due date. month month (i.e. 22/24
2. RP does not have to exercise the option month)
every quarter, once taken they shall Note
continue to furnish the return for future 1) Value of supply Shall not ₹50 lacs per
tax periods unless in IFF exceed month
i) They become ineligible (ie. crosses 5 Crores) Methods of payment
or 2) Invoices uploaded in IFF = B2B
ii) For furnishing monthly return and
shall not repeated in GSTR-1 Fixed sum method = 
3 This scheme is GSTIN Based Self-Assessment method = 
2) Details of o/w supplies in IFF/GSTR-1 shall
Mah Monthly return be reflected in GSTR-2A/2B
Eg : Dmart
Guj QRMP scheme
1 Fixed Sum Method
Manner of exercising the option
From 1st day of Second Month of Preceding Quarter
Till Who furnished GSTR-3B Who Furnished GSTR-3B
Last day of First Month of Quarter Quarterly for last quarter monthly for last Quarter
Can
Eg : July to Sept 1st May to 31st July Tax paid in Cash in Last Quarter (April – June) Tax paid in cash in last month (June)
Excercise
his option
CGST = 100 CGST = 50
SGST = 100 SGST = 50
Due date of filing return GSTR-3B under QRMP
July – Sept 22nd /24th day succeeding Tax to be paid in each month Tax to be paid in Each month
quarter such quarter 25 July
th
25 Aug
th
22 /24 Sep
nd th
25 Jul
th
25th Aug 22nd/24th Sep
(i.e. 22nd / 24th oct)
CGST = 35 35 Bal CGST = 50 50 Bal
(100x35%) (100x35%) (100% x tax) (100% x tax)
22nd Others
24th Manipur, Mizoram, Tripura, Nagaland, SGST = 35 35 Bal SGST = 50 50 Bal
Assam, Sikkim, Meghalaya, Arunancha,
Bihar, J&K, Ladakh, Delhi, Himachal, 2 Self – Assessment Method
Haryana, Punjab, Chandigarh,
Rajasthan, U.P, Uttarkhand, Odisa, Taxpayer has to manually pay tax liability for the month by considering inward & outward supplies in
Jharkhand, West Bengal from GST PMT-06
* IFF = Invoice Furnishing facility.

33
8879-727-727
Delayed
Interest on delayed payment of Days Section 47 - Late fees in case of delayed filing of return
=
tax
Due Actual Section 47(1) Section 47(2)
Tax paid in cash in date of to date of
payment payment GSTR-1 GSTR-9  Annual Return
previous Qtr April- = ₹100
GSTR-3B
June
Agg T/o Agg T/o

R/P = Nil Outward Supplies Agg T/o
Jul Aug Sept exceeds 5Cr. exceeds
in GSTR-1 upto 5Cr.
upto 20Cr. 20Cr.
Estimated = 35 35 40 = 100 (+)
as per Fixed Total tax payable in
(110-70) Late = ` 25 ` 50 ` 100
Payment GSTR-3B is Nil
Fees on or or
method
25th 25th 22nd/24th 0.02% x T/o 0.02% x T/o 0.25% x T/o
`10 / day
Aug Sept Oct
or W.I.L
W.I.L W.I.L W.I.L
`250
Finally
= 50 40 Balance
Assessed GSTR-1 & GSTR-3B
In case where there is tax liability
No No
Interest Interest
In PFY, In PFY, In PFY,
But if the above payments are made as follow if Agg T/O upto if Agg T/O exceeds 1.5 if Agg T/O exceeds
1.5 Crore Crore upto 5 Crore 5 Crore
July = 25th Aug 31st Aug
Interest @ 18% `25 / day `25 / day `25 / day

or W.I.L or W.I.L or W.I.L
on delayed days (i.e. 6 days)
`1000 `2500 `5000
6 days
35 x 18% p.a X
365 days In case of Composition Taxpayer NRTP  GSTR - 5
In case of self-Assessment Method also, applicability remains the same Total Tax is Nil Others Nil Others
Note:- No Late fees is payable if payable if tax is not paid on due date as in GSTR-4
GST PMT - 06 is a payment form & not a return
`25 / day `10 / day `25 / day
`10 / day or W.I.L or W.I.L or W.I.L
or W.I.L `1000 `5000 `5000
`250
34
Chapter
16 E-WAYBILL 8879-727-727
Eg.: Only Only Taxable &

In case of Interstate movement of goods Taxable Exempt Exempt Who is mandatorily request to generate E-Way Bill?
supplies supplies supplies
Consignment value exceeds ` 50,000 i.r.t VOS = 45K VOS = 100K TS = 40K Rail – Railway Receipt PART A R/P
+GST = 20K +Exs = 40K Air – Airway Bill EWB – 01
Supply for reasons due to CV = 65K CV = 100K + GST= 5K
VOS u/s 15 in Invoice/BOS/DC Sea – Bill of Lading PART B R/P
other than inward CV = 45K
+ GST REGISTERED
supply supply
(-) Exempt supply where invoice PERSON
from URP EWB =  EWB =  EWB =  Self Transportation PART A R/P
is issued for both [T+Ex] supplies
PART B R/P
` 50,000 Limit = NA Road
PART A R/P
Interstate trf of goods Interstate TRF of handicraft goods by person Third party (GTA) PART B TRANSPORTER
By Jobworker exempted from Registration u/s 24
Information to be furnished in e-way bill
PART A PART B
(to be furnished by the person who is transporting the goods) Validity of EWB
(to be furnished by the registered person who is causing movement of goods)
comprising of details of GSTIN of supplier & recipient, place of delivery, document, number Transporter document number, and Vehicle number. No. of Kms Validity
and date, value of goods, HSN code, and reasons for transportation.
ODC or Mutimodal = 20 Kms = 1 Day (+)
shipment Additional
Part B not to be furnished or updated where one Day
mode of
It Can be furnished by UEN Part A can be Blocked Transport is
It is generated after Part in Followed cases Consignor’s Distance up to 50 Kms. within the state Transporter’s ship
• Eco / Courier agent A is filled & shall remain Place of Business Place of Business
• Transporter valid for a period of 15
days for updating Part-B No need to furnish PART B details in EWB-01 Other than ODC = 200 Kms = 1 Day (+)
Additional
Day
A person paying tax A person paying A person paying tax Whose registration Transporter’s Distance up to 50 Kms. within the state Consignee’s
under composition tax under regular under regular scheme has been suspended Place of Business Place of Business
scheme has not scheme has not has not furnished GSTR under rule 21A pending Validity
furnished the statement furnished the 1 (Statement of outward the completion of No need to update PART B details in EWB-01 E.g. E-way Bill is generated at –
for payment of self- returns for 2 Tax supplies) for any 2 proceedings for Case 1 - 22:00 hrs. of 19th September
assessed tax for 2 period, or months or quarters, as cancellation of
consecutive quarters, or the case may be. registration.
ACCEPTANCE OF E-way Bill 1st Midnight = 19th-20th September
2nd Midnight = 20th-21st September
Amendment The Supplier/ Recipient can communicate their Acceptance or Rejection
of Consignment covered by E-way bill. Case 2 - 00:30 hrs. of 10th March
Inward Outward Time to Communicate = Time of Delivery of Goods
Mr. A Mr. B Supplies Mr. C OR
Supplies 72 hours of details being made st Midnight = 10th-11th March
available to him on common portal w.e.e. 2nd Midnight = 11th-12th March
Part A =  Defaulted in Part A = Blocked If NO COMMUNICATION = DEEMED ACCEPTED
filing returns
35
8879-727-727
Cases where no E-way Bill is generated?

Transfer of goods from one conveyance to another 1. Where the goods being transported are the ones given below- 6. Where the supply of goods being transported is treated
a) Kerosene Oil sold under PDS. as no supply under
b) Jewellery, goldsmiths’ and silversmiths’ wares and other Schedule III of the Act.
Consignor Consignee’s articles. (EWB is required for the same) 7. Where empty cargo containers are being transported.
(Mumbai) Place of c) Currency 8. Where goods are being transported up to a distance of
Business d) Used personal and household effects.
20 km from the place of the business of the consignor to
2. Where the goods are being transported by a non-mortised a weighbridge for weighment or from the weighbridge
CASE 1 MV1 Transfer of Goods MV2 conveyance. back to the place of the business of the said consignor
subject to the condition that the movement of goods is
3. Inland accompanied by a delivery challan issued in accordance
Same Transporter  Custom Port One MV of Goods Another
MV of Goods Container
 Custom Airport
EWB = X Depot Custom Custom with Rule 55.
 Air Cargo Station Station WEIGH BRIDGE
Complex Container
Freight EWB = X F1 CHEMICAL MANUFACTURER
Update details of PART B by changing  Land Custom M/V of Goods
Station
Motor Vehicle Number only. Station F2 Up to 20 Kms. WEIGH
BRIDGE
F3
CASE 2 MV1 Transfer of Goods MV2

EWB = X
F4
EWB = X
4. Where the goods being transported, are exempt from tax
N/N 2/2017 & N/N 7/2017 M/V of goods upto 20kms
5. Where the goods being transported are alcoholic liquor for human EWB = X
Transporter Transporter consumption petroleum crude, high speed diesel, motor spirit, 9. Where empty cylinders for packing of liquefied petroleum
X Y natural gas or aviation turbine fuel. gas are being moved for reasons other than supply.
Rule 138A Rule 138B
P.I.C of Conveyance shall carry Commissions or officer empowered by him

Since, there is another transporter, Consignor/ Recipient
who generated PART A details may ‘Assign’ E-way Bill No. to
ANOTHER TRANSPORTER for updating the information in PART B May intercept any conveyance to verify
Invoice Copy of EWB the EW Bill & On receipt of info i.r.t Tax
for further movement of consignment or Bill of Supply (+) in Physical Evasion
Delivery challan or
However, once the details of the conveyance have been updated electronic form Physical verification of a Specific
by the transporter in Part B, the consignor or recipient, as conveyance can be carried out by “Any
the case may be, who has furnished the information in Part A In case where E-Invoice is issued Officer”
QR Code embedded with IRN shall be produced
shall not be allowed to assign the e-way bill number to another instead of tax invoice to P.O
transporter [Proviso to rule 138(5A)]. After approval of Commissioner
Rule 138C
(2)
BILL TO SHIP TO MODEL (1)
After Goods are inspected in transit One a physical within
B Move verification of goods one State
ment
Order o f Goo
ds Summary to be recorded online by P.O
in conveyance is done or
during transit at one In any other
(Delhi) Report within place State
A C *24 hrs of Inspection in
Parta of prescribed form
(Mumbai) (Kolkata) & No further physical verification of the said
Part B of said form shall be conveyance shall be carried out again in
Final recorded within State / UT unless specific verification i.r.t
Since, the movement of goods takes place only once, hence Report Tax Evasion is made available
only one E-way Bill shall be generated. *3 days of Inspection
INVOICE 1 – Issued by B to A Extension = 3 days (3)

INVOICE 2 – Issued by A to C by Commissioner Only Such goods / Conveyances shall be
Midnight of date when detained / confiscated.
* Counting Shall Start ⇒
Hence, Either ‘B’ or ‘A’ can generate E-way Bill but only one E-way such vehicle was
Bill shall be generated. intercepted Where there is violation
36
Chapter
17 EXEMPTIONS 8879-727-727
GST Council Recommends an exemption Eg.

Principal Notification No. 11/2017 CT (R) dated 28.06.2017 came into force with effect from 01.07.2017.
Govt shall by notification exempt such G/Sr Thereafter, a new entry - Entry no. 3(vi) was inserted w.e.f. 21.09.2017. Subsequently, an explanation
was also inserted with respect to entry no. 3(vi) by issue of a notification on 26.07.2018 [i.e. within 1
w.e.f the date as specified in such notification year of the insertion of entry 3(vi)].
Although the effective date mentioned in the notification which inserted said
Note: Explanation inserted in an entry within 1 yr
explanation was 26.07.2018, said explanation will be effective from the inception of entry 3(vi) in
of issue of said notification
Effective date of such = Retrospectively from notification i.e. 21.09.2017 and not 26.07.2018.
explanation in the entry Date of inception of [Circular No. 120/39/2019 GST dated 11.10.2019]
such entry
Health/Clinical Establishment related services
Ambulance Veterinary Preservation Bio-medical Waste treatment Clinical

provided Clinic of stem cells operators facility Establishment
Healthcare
service EX EX T T
*Clinical (Authorized medical Paramedics Patient
Eg. Nursing staff Note Healthcare Service
establishment practitioner)
Physiotherapists Lab 1) Renting of Room Service
assistants
Excludes Upto ₹5,000 More than ₹5,000

Means Includes
Diagnosis or treatment or care for transportation of hair transplant or
illness, injury, deformity, abnormality the patient cosmetic / plastic EX ICU/ICCU/CCU/NICU Other Rooms
or pregnancy surgery,
or EX T
any recognised system of medicines in Except
India (yoga, allopathy, homeopathy) Trauma 2) 10,000
7500
Injury
Congenital Defects T Consultancy Health
* Note 1 : Service provided by Pathological labs = EX
(ie defect by birth) charges Service
Note 2 : Palliative care for terminally ill patients = EX Senior Doctor Kokilaben Patient
Note 3 : ART/IVF = Healthcare service = EX Hospital
EX
Healthcare Service EX
RBI related services
Hotel, Club, Guest House, i) service provided by RBI = T Healthcare Principal
Inn for Boarding, Lodging ii) Service provided to RBI = T Service supply
3) Food supplied to i) In-Patients Composite Supply = = EX
services (Any Amount) = T Exception (+) = Health care
ii) Non-Admitted pattent T Food service
Supplier RBI EX iii) Visitor T
O/s India ii) Doctors Nurses T
External asset management, custodial 4) Display of Ads, Renting of shops = T
services, security lending services
ART / IVF : Assisted Reproductive Technology / In vitro fertilization.

37
8879-727-727
Education related sevices

1 3. Services provided to Education institution 3 Note 3 :
1. Education Institution =
i) Pre-school (including Anganwadis) upto HSC Pre-school Fees charged from prospective employers
ii) Institution that gives qualification recognised
Any
by law supplier to HSC
Indian Law  EX EX E.g. Placement service provided BY ICAI through
(Eg. ICAI, ICSI, Bar Council) Campus Interview to KS Academy T
Services in relation to
Foreign Law  T
(Eg. CFA, ACCA) 1. Transportation of students, staff, faculty
2 Security Service,
Short duration = Not Recognized = T 3. Cleaning service,
by law
iii) IIM Act, 2017 4. House-keeping Service Note 4 :
Long duration = Recognized by = EX 5. Catering service (including midday meal
(> 1 Year) law scheme Sponsored by CG/SG/UT) Supply of Food
iii) Maritime Training = Merchant = Education Note :
Catering Student,
Institution Shipping Institution Security, Cleaning, Housekeeping service should be Education Faculty,
Act, 1958 provided In campus = EX Institution Service
Staff (SFS)
Outside campus = T
ITI/ITCs affiliated NCVT/SCVT All other services to Pre-school to HSC = T
iv) Course run by If above 5 services are provided to other Education
Modular Employable Skill course EX
institutions = T
approved by NCVT
v) Central / State Boards / National Board of Exams / 4
anybody, authority set up by CG/SG including National 4. Service in relation Outsourced Catering Pre-School Catering S/F/S
Testing Agency is an education institution in so far as it to conducting Any caterer service to HSC service
Supplier Education
provides services by the way of conducting exams. Exams
Institute
Eg. Paper setting,
 Few clarifications : Central Board Paper checking
Online testing Result State Board Conducting EX
Renting a hall, supervisor EX EX
publication, printing of NBE Exams Service
notification, Admit card,
question papers Catering • Institution giving degree
Online education 5 service
Any Supplier Institution • ITIs / ITCs S/F/S
EX EX journal
that gives
 Services like giving accreditation to an qualification
T T EX
institution / professional
EX
Services provided by an Education institution to 2
Students, Faculty and Staff
Any Any Service Student Note 1 :
Education faculty Private Coaching = Taxable 6
Coaching in relation to recreation activity
Institute EX staff
Note 2 : Charitable Trust u/s Sports
Conduct of Entrace Prospective EX
Boarding = Education = Composite : Pricipal Education Sr 12AA/AB, IT Act
Examination EX Students.
School (+) Supply Supply
Issuance of migration Ex- Student Arts / Culture
certificate Accomodation EX Individual EX
EX
38
8879-727-727
Services relating to agriculture and agricultural produce.
Agriculture includes cultivation of plants, crops Services relating to agriculture or agricultural produce by way of - EX
and rearing of all life forms  Sericulture, horniculture etc.
Except the rearing of horses agricultural processes carried out at an Fumigation

agricultural farm including loading, Agricultural Pre -conditioning, Warehousing
Operations directly of agriculture unloading, Produce pre-cooling, of minor
related to production tending, pruning, cutting, produce in
harvesting, drying, cleaning, packing, storage Marketing ripening, waxing, forest
Note : of any agricultural warehouse or warehousing Committee or retail packing, produce
1. Custom milling of paddy into rice = T produce including trimming, fumigating
curing,sorting, grading, cooling of agricultural Board is labeling of fruits
cultivation, produce and vegetable.
or bulk packaging and such like T EX
harvesting, threshing, (Note : If above
2. Agri Produce Product plant protection or operations which do not change EX
essential characteristics of services are for EX
Sugarcane Jaggery testing; rice - EX )
agricultural produce but make it
Coffee beans Coffee powder
only marketable for the primary
Tea leaves Tea powder Storage/
market;
warehousing renting or leasing of agro agricultural commission agent for sale Artificial EX
Whole gram, Rajma Dehusked/Split pulses of cereals, supply
machinery or vacant land extension or purchase of agricultural insemination
pulses, fruit, of farm
with or without a structure services; produce (&not a product of livestock
vegetables labour; incidental to its use made out of agriculture (other than
Services by Bank (Note : Renting of vacant produce) horses)
EX EX land to stud farm - T ) EX EX
Loan = 100L + Processing
Lender Borrower Services by way of giving on hire –
Fees + Interest @10%pm. Admission to entertainment events
1
Repayment Hire Motor Vehicle
State
NEETA capacity > 12 Passengers
Transport
a) circus, dance, or Museum Protected
Tours & Travel theatrical performance Zoo monument
100L 10,000 10L unit including drama or National Park under
EX ballet; Wildlife Monuments &
Loan
Processing Fees Interest 2 b) award function, Tiger Reserve Archaeological
T EX concert, pageant, Sites &
*EOV (>12 passengers) musical performance Remains Act,
Money Neither Goods / GST = NA Elon Local
Nor Service Authority or any sporting event EX 1958
Musk other than a recognised
Note : Interest charged by credit card company = T EX sporting event, (Eg. IPL)
c) recognised sporting EX
Forex service 3 event; (Eg. ODI, T20)
Bank Bank
NEETA Motor Vehicle Hire GTA d) planetarium,
EX Authorised
Bank Tours & Travel
Dealer
EX Cosideration upto ` 500 = EX
Authorised EX
Bank
Dealer 4
EX Anil Transport Service Pre School
Authorised Authorised NEETA Motor Vehicle Hire
Dealer Dealer Tours & Travel
Student / Faculty / Staff
EX Transport to HSC
Bank or
General EX
Authorised
Public EX
Dealer T
*EOV = Electric operated vehicle
39
8879-727-727
Transportation of goods Note:

1 2 Transportation of above goods by Air is = T
ROAD RAIL Water Transportation of the following goods by rail/vessel/GTA = EX

AIR
→ All other cases = EX All cases EX
Place EX Customs Inland waterways
except station in T
GTA = T outside Agricultural milk, salt chemical newspaper relief defence
India India produce and food fertilizer, or magazines materials or military
Courier Agency = T Any other case T
grain oil cakes registered meant for equipments
Entry 61A
including and with the victims of
Any other case T flours, organic Registrar of natural or
Any Grants National pulses manure Newspapers man-made
GTA
Govt. Permit to operate
andrice disasters,
throughout india calamities,
Note: accidents or
EX Transportation of railway equipments/ mishap
materials by rail/vessel = T
Transportation of passengers
Clarification : Public transport means
open to public.
It can be privately / publicly owned
ROAD AIR RAIL Water vehicle.
* Rickshaws = EX To / From North East

or Local Train Metro rail
* Metered taxi = EX Bagdogra (WB) Inland Public transport not EX
Second class = EX Monorail
Radio taxi = T • Economy class = EX waterways predominantly used for
First class = T Tramway the purpose of tourism
BUS • Business Class = T
Outstation Train EX Eg. used for toursim  Shikara, cruise T
Any other case = T AC = T EX
NON AC = EX Predominantly
Contract Carriage- Stage carriage-

Tour Operator
A/c = T A/c - T
Organizing tour
Tour operator in India Foreign Tourist
Non A/c = EX
* Non-A/c - EX
Fully outside India Fully in India Partly in India & Partly o/s India
For the * Not For the
purpose of purpose of T
EX
Hire, Tourism, Hire, Tourism, No. of Foreign days Tour or 50% Tour
Charter = T Charter = EX x package = EX
Total no of tour days Package
amt amt
* Amendment = Taxable (in case such Services are
supplied through ECO & tax is payable u/s 9(5). W.I.Lower
& Remaining Value = T
40
8879-727-727
Service by Charitable Trust / Religious Trust Transmission of Consumers

 Entity should be registered u/s 12AA,IT DISCOMS
electricity service = EX
 They should be charitable activities under State
Any other service electricity Act
Care or counseling Public Religion

Releasing connection Application fees
(I) terminally ill awareness of yoga Education or skill Preservation of
persons or preventive spirituality of electricity
Development Environment
persons with health Metering Equipment Rental Charges Taxable
(i) abandoned, orphaned or
severe physical family Meters Testing fees
homeless children;
or mental planning
(ii) physically or mentally abused Duplicate Bill Charges
disability; prevention
and traumatized
(II) persons afflicted of HIV
(iii) prisoners; or
with HIV or AIDS; infection
(iv) persons over the age of 65 RWA Services
(III) persons addicted to a years residing in
dependence-forming  a rural area - EX Reimbursement
substance  a urban area - T of charges
Note:
1. Charitable trust U/s 12AA providing Advertisement service = T RWA Members
2.
• KMVN, an uttarakhand Govt unit organizing tour of Kailash mansarovar MMC upto ` 7500/ Month / apartment
EX
• Haj Committee organizing Haj
3. In case of Residential programmes MMC

1 2 Inputs
1. Predominant Activity = Religion, yoga, Sprituality = EX CG RWA
Include Exclude Input Sr
2. If predominant Activity = Accomodation + Food/Drinks = T
Parking charges Non- Agriculture MMC > 7,500
4. Activities such as Fitness Camps, Classes in Aerobics, dance, music = T R & M Fund Tax ITC = 
Sinking Fund Property Tax T
5. Service provided to charitable Trust u/s 12AA/AB = T
Non – occupancy charges Water Tax
4 MMC Agg T/O T/EX
Interest on late payment
1 Conduct of religious ceremonies like birth, marriage, death rituals = EX 5,000 10L EX
10,000 10L EX
5,000 50L EX
T
2
Charitable or Religious Trust 10,000 50L
Registered under u/s Renting or precincts of religious place where the * MMC = Monthly maintenance charges
Sec 12AA /AB
or
u/s 10(23C)(v) Renting of Room Upto ₹999/day Entry No. 77A
or Services provided by an unincorporated body or a non-profit entity registered
u/s10(23BBA) of Renting of Shop Upto ₹9,999/month under any law for the time being in force, engaged in,-
Income Tax Act,1961. Renting of Community halls (i) activities relating to the welfare of industrial or agricultural labour or farmers;
Upto ₹9,999/day or
or
Kalyanmandapam (ii) promotion of trade, commerce, industry, agriculture, art, science, literature,
culture, sports, education, social welfare, charitable activities and protection
of environment, to its own members against consideration in the form of
EX membership fee upto an amount of ` 1000/- per member per year.
41
8879-727-727
Entry 6 CG/SG/UT/LA Supplying any service = EX [ Clarification : Sr supplied by Air Force, Army,
Government services Navy, Para, Police mess to their personnel]
Except EX
Dept. of Transportation Any

Post & Any CG/SG/UT/ Services i.r.t Recipient CG/SG/ Recipient CG/SG/ services Business
Recipient LA aircraft/vessel UT/LA of goods/ UT/LA Entity
Indian
Railways Any Service inside/outside passengers
Precincts of port/ Pay tax as per
Pay tax as Pay tax as per airport FCM T Check Entry No. 7
per FCM T ** Except those covered under Entry no.
FCM
T 17,18,20.
Post card, inland
D.O. Any
letter, book
Post Recipient Entry 8 Entry 3/3A
post, ordinary
post (Envelopes Any Pure Service CG/SG/ Services by
CG/SG/UT/LA EX CG/SG/UT/LA Supplier or UT/LA
weighing less Composite
the way of
than 10gms) supply where functions
Above exemption is not applicable to: Not more than entrusted to
1. Services provided by department of post / Indian Railways 25% of value
EX constitutes
Panchayat
2. Services provided i.r.t aircraft/vessel……… Goods portion
3. Transportation of passengers and goods Ar. 243G
Entry 7 & Entry 9 i.r.t Municipality
Entry 9D Panchayat Municipality
Any Service B/E, Agg T/O in PFY
EX Ar. 243W
Doesnot exceed Registration
Threshold limit Oldage home run by consideration Resident aged Article 243G Article 243W
• CG/SG upto Rs.25,000 per month > 60 years
CG/SG/UT/LA • Entity u/s 12AA/ per member inclusive of Exempt Not a Supply u/s 7(2)
AB, IT Act. charges for boarding,
EX Entry 3A shall include :
lodging and maintenance.
Composite supply of miling of wheat/paddy into
Any Service B/E, Agg T/O in PFY flour/rice to SG for public distribution provided that
Exceeds Threshold limit Entry 65 goods supplied in it does not exceed 25% of value of
composite supply.
Services by way of deputing Importer
Except CG/SG/UT officers on holidays or after Exporter Entry 47
i. DOP/ Indian Railways Consideration Consideration hours for inspection i.r.t.
ii. Services i.r.t Aircraft / CG/SG/UT/LA Providing
upto 5000 exceeds 5000 Import/ Export Cargo (i) Registration required under any law for the time being
Vessel in force;
iii. Transportation of (ii) Testing, calibration, safety check or certification
Goods & passenger EX B/E = Pay tax as Merchant Overtime Charges relating to protection or safety of workers, consumers
iv. Renting of immovable per RCM or public at large, including fire license, required under
property EX any law for the time being in force.
Renting of immovable Entry 72

CG/SG/UT/LA
property service
RP Entry 61 Services provided to the Central Government, State Government,
Service by the way of Issuing Passport,visa,birth/death Union territory administration under any training programme for
which 75% or more of total expenditure is borne by the Central
GST = RCM =  certificate,driving licence EX Government, State Government, Union territory administration.
Note : If Recipient is URP = CG/SG/UT/LA shall pay tax as FCA

42
8879-727-727
Entry No. 11A Legal Services

Service provided by Fair Price Shops to Central Government, State Government or Union Agg T/O does not exceed the
territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public exemption from reg. under
CGST act. 2017 - Exempt
Distribution System against consideration in the form of commission or margin. To B/E
Entry No. 51 Agg T/O exceeds the amount

CG/SG/UT/LA eligible for exemption from
Services provided by the GSTN (Goods and Services Tax Network) to the Central Government Arbitration Tribunal GE - GA* reg. under CGST act GST -
or State Governments or Union territories for implementation of Goods and Services Tax. Exempt Taxable
T
To N/B/E = Exempt
GST = RCM = 
Entry No. 11
Services by way of pure labour contracts of construction, erection,
commissioning, or installation of original works pertaining to a single residential Agg T/O does not exceed the
unit otherwise than as a part of a residential complex. exemption from reg. under
1) Mr.X supplying repairing service to a single residential otherwise than as a CGST act. 2017 - Exempt
part of residential complex - T (not related to original works) To B/E*
2) Mr. X supplying pure labour service of constrution of a new residential
complex - T Agg T/O exceeds the amount
CG/SG/UT/LA
eligible for exemption from
GE - GA*
Entry No. 34A reg. under CGST act GST -
Exempt
Taxable
guranteeing loans undertakings of
CG/SG/UT by such PSUs / (advocate or P. Firm of advocates)
CG/SG/UT Banks/FIs Exempt
Undertakings GST = RCM = 
Individual advocate
EX or (Non-business entity)
P. firm of advocates Exempt
Folk / Classical Artist performing Music, Dance & Theatre

Agg T/O does not exceed the
charges upto 1.5 lacs = EX
exemption from reg. under CGST
act. 2017 - Exempt
Note : Performed as Brand Ambassador T To B/E*
Agg T/O exceeds the amount

Sports Related Services CG/SG/UT/LA
eligible for exemption from reg.
Services GE - GA*
Player, Coach, Team Recognized Sports under CGST act GST - Taxable
Body Exempt
Manager, Referee, Umpire
EX
Note : (Non-business entity)
Selector,Curator, Services Recognized Sports Exempt GST = RCM = 
Harvey Specter
Technical Expert,
Commentator Body senior advocate
T
* B/E : Business Entity * GE : Government entity - GA : Government Authority
43
8879-727-727
Miscellaneous Exemptions
General insurance business services
ENTRY 76 - Services by way of publcv conveniences such as provision of facilities of
ENTRY 35- Services of general insurance business provided under following
bathroom, washrooms,lavatories, urinal or toilets.
schemes –
ENTRY 65A - Services by way of providing information under the RTI act (Right To (a) Hut Insurance Scheme;
Information act,2005) (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna37;
ENTRY 59 - Services by a foreign diplomatic mission located in India. - EX (c) Scheme for Insurance of Tribals;
(d) Janata Personal Accident Policy and Gramin Accident Policy;
Note : Service provided to foreign diplomatic mission = T
(e) Group Personal Accident Policy for Self-Employed Women;
ENTRY 52 - Services by an organiser to any person in respect of a business exhibition held (f) Agricultural Pumpset and Failed Well Insurance;
outside India. (g) premia collected on export credit insurance;
ENTRY 50 - Services by public libraries by way of lending of books, publications or any (h) Restructured Weather Based Crop Insurance Scheme (RWCIS),
approved by the Government of India and implemented by the
other knowledge enhancing content or material. Ministry of Agriculture;
ENTRY 49 - Services by way of collecting or providing news by an independent journalist, (i) Jan Arogya Bima Policy;
Press Trust of India or United News of India. (j) Pradhan Mantri Fasal Bima Yojana (PMFBY);
(k) Pilot Scheme on Seed Crop Insurance;
ENTRY 23 - Services by way of access to a road or a bridge on payment of toll charges.
(l) Central Sector Scheme on Cattle Insurance;
(m) Universal Health Insurance Scheme;
(1) Overloading charges to overloaded vehicle = Toll charges = Ex.
(n) Rashtriya Swasthya Bima Yojana;
(2) Additional amount collected on non-functional fashtag = Toll charges = Ex.
(o) Coconut Palm Insurance Scheme;
(p) Pradhan Mantri Suraksha BimaYojna;
Entry No. 23A (q) Niramaya Health Insurance Scheme implemented by the Trust
constituted under the provisions of the National Trust for the
Service by way of collection of toll charges General Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation
Developer Govt. and Multiple Disabilities Act, 1999.
access to road/bridge access road/bridge Public
Consideration is paid (r) Bangla Shasya Bima
through deferred payments
EX
(ie. annuity) Pension schemes
T ENTRY 37 - Services by way of collection of contribution under the Atal
Pension Yojana.
ENTRY 36- Services of life insurance business provided under following schemes- ENTRY 38 - Services by way of collection of contribution under any pension
scheme of the State Governments.
(a) Life micro-insurance product** as approved by the Insurance Regulatory and
Development Authority, having maximum amount of cover of ` 2,00,000; EX
Clarification
b) Other yojnas refer pg 4.111 module. Guest anchors providing service to News channels by being on their show
and getting paid an honorarium - Taxable
44
Chapter
18 ACCOUNTS AND RECORDS 8879-727-727
Who is required to maintain his books of accounts and at which place? Records to be maintained by agent
Every registered person

Authorisation received Particulars of Details of accounts Tax paid on
from each principal to goods/services furnished to every receipts/supply of
is required to maintain his books of accounts at
receive/supply received/supplied on principal goods/services
goods/services on behalf of every effected on behalf of
behalf his behalf; principal every principal
APoB PPoB APoB Records to be additionally maintained by a Separate records for works contract to be
manufacturer and service provider maintained by a person executing works contract
Accounts and records required to be maintained Persons on
Monthly raw materials/services whose
A true and correct account of following is
to be maintained: production used in manufacture and behalf the
accounts Names and addresses of works
Manufacturer showing contract is
Production Inward and Output goods so manufactured
or outward Stock of ITC tax
Records quantitative including waste and by- executed
prescribed Separate records to be
manufacture supply of goods availed payable by rules details of products Supplier from
of goods goods or and paid maintained by a person
services or quantitative details executing works contract whom
both of goods used in the goods/services
Service Accounts provision of services are received
A true and correct account provider showing
of: details of input services Details of payment Description, value and
utilised and services received in respect quantity of goods/services
Reverse charge Goods/
supplied of each works received for/utilised in the
supplies along services contract execution of works contract
with relevant imported/
Suppliers of documents exported
goods/services Records to be maintained by owner or operator of godown or warehouse and transporters
chargeable to tax provider
Records to be maintained by owner or operator of godown or warehouse and transporters provider
Names and Separate
addresses of account of
advances
whether registered or not
Recipient of
goods/services
Address of records of the consigner, consignee and other relevant details of the goods in such manner as may be prescribed
the premises
where
goods are goods transported, delivered
stored
goods stored in transit by him
Transporter Records of
Records which are to be maintained only by a supplier other than a supplier GSTIN of the registered consignor and consignee
opting for composition levy for each of his branches
Account of stock of goods received Account of details of tax payable,
and supplied including opening collected and paid, ITC claimed, for the period for which particular goods remain in the
Owner or warehouse
balance, receipt, supply, goods together with register of tax invoice, operator of Books of
lost/stolen, destroyed, written off, credit-debit notes, delivery challan godown or accounts including the particulars relating to dispatch,
gifted, free samples, stock balance. issued/received during any tax period warehouse movement, receipt, and disposal of such goods
45
8879-727-727
How the accounts and records will be maintained?

Records in electronic form be authenticated by a digital signature Proper electronic back-up of records be maintained and preserved
Records in electronic form

(Books of account include any electronic form of data stored on any electronic device.)
Such records need to be prodcued, on demand, in hard copy or in any Details of files, their passwords and explanation for codes,and any other
electronically readable format info required for access
Incorrect entries, other than those of clerical nature, be scored out under attestation and there after correct
No entry to be erased/overwritten
entry be recorded.
In case electronic records beng maintained, a log of every entry edited or deleted Books of account maintained manually be serially numbered
shall be maintained.
Books of accounts, are required to be produced, on demand.
Failure to maintain the accounts
• PO shall determine the tax payable on the unaccounted goods and/or services, as if the same had been supplied by such person
Failure to maintain the accounts
• Provisions of section 73/74 shall, mutatis mutandis, apply for determination of such tax
Period of retention of accounts

72 months from the due date of furnishing of annual return for the year pertaining to such accounts and records
Where an appeal/ revision/ any other proceedings before any 1 year after final disposal of such appeal/revision/proceedings/investigation
Appellate/Revisional Authority or Appellate Tribunal or Court, or
or an investigation is going on 72 months from the due date of furnishing of annual return for the year pertaining to such
accounts and records whichever is later
46

IDT Chart Book - InterCA - May24

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CONTENT

INTRODUCTION 1-2 TIME OF SUPPLY 18

REVERSE CHARGE 4-5 REGISTRATION 19-24

PLACE OF SUPPLY 6-7 PAYMENT OF TAX 25-26

SUPPLY 8-10 INPUT TAX CREDIT 27-30

COMPOSITION SCHEME 11 RETURNS 31-34

TDS 12 E-WAYBILL 35-36

TCS 13-14 EXEMPTIONS 37-44

TAX INVOICE, DEBIT NOTE 15-17 ACCOUNTS AND RECORDS 45-46

2014 NDA (24) tabled the Constitution [122nd Amendment ] Bill,2014

Article 246A Article 269A Article 279A

Deficiencies in the erstwhile indirect tax regime Taxes subsumed in GST

Opium, Indian Hemp, Narcotic Drugs

Sec. 9(1) Sec. 9(2) Sec. 9(5)

Important aspects to be remembered in RCM

Recipient shall pay tax to Government

Agent Business Business Bank

Agent u/s 9(1) Pay tax u/s 9(3)

Agent Business Business

Pay tax u/s 9(3) Pay tax u/s 9(1)

11 Royalty 13 Renting of M/V

Section 9 Section 10 - POS of Goods [Domestic Supplies)

Coastal state / UT where 10(1)(a) 10(1)(b) 10(1)(c) 10(1)(ca) 10(1)(d) 10(1)(e)

* OTC = Over the counter sales (S) = Supplier (R) = Recipient

12 (11) : Telecommunication Service

Situation Place of supply

Goods Service Consideration Business

* PSLC Priority Sector Lending Certificate.

Refrain from an Act Tolerate an Act Agreeing to obligation to do an Act

11) Sale of Land of Building = Not a Supply

Not a Supply Not a Supply Supply =  Not a Supply

Unsecured Lottery Grant of alcoholic liquor licence  7(2)= Not a Supply

7) Supply of warehouse Author Book Store

But if they are supplied independent Restaurant

Section 10(1) Other Important Points

*NES = North Eastern States

Contract value of Taxable > 2.5L  Department of CG/SG/UT

1. Exempt Supplies CGST @ 1%

ECO CGST @ 0.5%

Return = Form No:- GSTR-8

(Supplier-ECO) (Buyer-side ECO) Supplier - ECO is also (Buyer-side ECO)

Consideration Supplier of goods Consideration

T.V E-Cash ledger = 100

On or before On or before On or before Invoice Cum Bill of Supply

Cases in which delivery challan is issued

WH (Compo Fresh Supply

In CFY, if Agg T/o* > 20L/40L/10L M anipur

Eg. 1 A ltd. A ltd. Eg. 2 Section 22 (2)

Note 3: Aggregate Turnover includes all supplies

A Ltd. (Mah) A Ltd. (Manipur) Liable to register = Date of transfer of business

Section 23 = Exempted from Registration

Agriculturist Person who is exclusively supplying

Labour Insurance Insurance

Section 27 - NRTP & CTP

5 Days prior to Commencement of Registration valid for period applied

(+) Extension = One time for max 90 days

(O/p tax - ITC)

PROCEDURE FOR REGISTRATION Aadhar Authentication