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© 2018 By: Rajkiran TiwariSlide 1 23.Jan. 2018

Welcome to the Learning Journey !!!

GST:: One Nation One Tax

Prepared By: Rajkiran Tiwari


Training Highlights

Important Dates for Return

Registration (Overview)

Accounts & Record Keeping

Invoice Format & Parameters

Payment of Tax (With ITC)

Advance Ruling

Refund

Offences & Penalties

Options Available on GST/System

Queries Resolution


Important Dates


Tax Payer’s Interface

Important Dates for ReturnType of Return/Form Period Filling Date Refer Notification No.

GSTR-3B December, 2017 22nd January, 2018 02/2018 – CGST Dt. 20/01/2018

35/2017 – CGST Dt. 15/09/2017

GSTR-1

July-November, 2017

(Monthly)

10th January, 2018

72/2017 – CGST Dt. 29/12/2017

58/2017 – CGST Dt. 15/11/2017

July-September, 2017 (Quarterly - Taxpayers having

less than 1.5Cr. Turnover) 71/2017 – CGST Dt. 29/12/2017

57/2017 – CGST Dt. 15/11/2017October-December, 2017 15th February, 2018

January-March, 2018 30th April, 2018

December, 2017 10th February, 2018

72/2017 – CGST Dt. 29/12/2017

58/2017 – CGST Dt. 15/11/2017

January, 2018 10th March, 2018

February, 2018 10th April, 2018

March, 2018 10th May, 2018

CMP-03(Intimation of Details of

Stock for Composition Opt

Taxpayers)

July to September, 2017 31st January, 2018 Order No. 11/2017

Dt. 22/12/2017



Important Dates for ReturnType of Return/Form Period Filling Date Refer Notification No.

GSTR-3B

(Sec. 39 CGST)

January, 2018 20th February, 201856/2017 - CGST

Dt. 15/11/2017February, 2018 20th March, 2018

March, 2018 20th April, 2018

GSTR-4 (Composition levy– Sec. 10 CGST)

July-September,

2017 24th December, 2017

59/2017 – CGST Dt. 15/11/2017

41/2017 – CGST Dt. 13/10/2017

GSTR-5

(NRI – Sec. 39 (5) CGST)

July-December,

201731st January, 2018

68/2017 – CGST Dt. 21/12/2017

60/2017 – CGST Dt. 15/11/2017

GSTR-5A(NRI- OIDAR Sec. 14 (IGST))

Online Information & Database

Access or Retrieval Services

July-December,

201731st January, 2018

69/2017 – CGST Dt. 21/12/2017

61/2017 – CGST Dt. 15/11/2017

GSTR-6

(ISD – Sec. 39 (4))July, 2017 31st December, 2017

62/2017 – CGST Dt. 15/11/2017

43/2017 – CGST Dt. 13/10/2017

ITC-01

(ISD – Sec. 39 (4))

Credit in Special Circumstances

July-September,

201730th November, 2017

52/2017 – CGST Dt. 28/10/2017

44/2017 – CGST Dt. 13/10/2017



Late Fees ApplicableType of

Return/FormPeriod Late Fees

Refer

Notification No.

GSTR-3B

(Sec. 39 CGST)

July, 2017

Waived

28/2017 – CGST

Dt. 01/09/2017

August-

September, 2017

50/2017 – CGST

Dt. 24/10/2017

October, 2017

onwards

Rs. 50/- per day

(Rs. 25/- per day under CGST & Rs. 25/- per day

under SGST/UTGST) 64/2017 – CGST

Dt. 15/11/2017Rs. 20/- per day – if, NIL Return


under SGST/UTGST)

GSTR-4 (Composition levy–

Sec. 10 CGST)

July, 2017

onwards

Rs. 50/- per day


under SGST/UTGST) 73/2017 – CGST

Dt. 29/12/2017Rs. 20/- per day – if, NIL Return


under SGST/UTGST)



Late Fees Applicable

Type of

Return/FormPeriod Late Fees Remark

GSTR-1 &

GSTR 6 (ISD)

July, 2017

onwards

Rs. 200/- per day

(Rs. 100/- per day under CGST &

Rs.100/- per day under SGST/UTGST)

As per Act

(Currently Applicable)

Rs. 50/- per day


under SGST/UTGST)

As per

Recommendation of

25th GST Council

Meeting Dt.

18.Jan.2018

(Proposed)

Rs. 20/- per day – if, NIL Return


under SGST/UTGST)


Registration


Registration

GSTIN stands for Goods & Services Tax Identification Number

GSTIN Based on –

State/ Union Territory specific

Permanent Account Number (PAN) except NON-RESIDENT taxable person

For TDS deductors not having PAN, TAN-based registration is possible

Casual Taxable Person:

Casual Taxable Person has been defined in Section 2 (20) of CGST. It means a person who

occasionally undertakes transactions involving the supply of goods and/or services in the course or

furtherance of business in a State or UT where he has no fixed place of business.

Same application form for registration as for normal taxpayer i.e. GST REG-01

PAN Number Mandatory.

Has to file normal GSTR-1, GSTR-2 and GSTR-3 returns

Can claim ITC of all inward supplies.

Non-Resident Taxable Person:

Non-resident Taxable Person has been defined in Section 2 (77) of CGST. It means a person who

occasionally undertakes transactions involving the supply of goods and/or services in the country but

has no fixed place of business or residence in India.

Separate application form for registration i.e. GST REG-10

Not have PAN Number but Valid Passport is mandatory

Has to file separate return i.e. GSTR-5

Can get ITC only in respect of import of goods and/or services.

Overview:


Registration

Input Service Distributor:

Input Service Distributor has been defined in Section 2 (61) of CGST. It is basically an office

meant to receive tax invoices towards receipt of input services and further distribute the credit

to supplier units proportionately.

Same application form for registration as for normal taxpayer i.e. GST REG-01

PAN Number Mandatory.

Has to file separate return i.e. GSTR-6

A legal person without GST registration can neither collect GST from his customers nor claim any input

tax credit of GST paid by him. Registration is above threshold.

If Voluntary Registration have been taken by taxpayer then he will not be able to apply for cancellation

before 1 year from the effective date of Registration. (Recommended to omit this condition in 25th

GST Council Meeting).

For each State the taxable person will have to take a separate registration, even though the taxable

person may be supplying goods or services or both from more than one State as a single legal entity.

Multiple registrations within one State to different business verticals

Overview:


Registration

Any/all types of entities carrying out supply ofGoodsServicesBoth Goods & Services

Tax Deductors / Tax Collectors under GST, Tax Return Preparers (TRPs)

Suppliers making Inter-state supply

Casual taxable persons

UN Bodies, Embassies & Non-resident Taxable Persons

Other Notified Persons (e.g. Government Departments)

Input Service Distributors (ISD)

E-Commerce Operators and/or Agents for registered principal

Anyone liable for reverse charge

Aggregate Turnover: (i) all taxable and non-taxable supplies, (ii) exempt supplies, and (iii) exports of goods and/or

service of a person having the same PAN. --- Across ALL-INDIA

Overview: Who need to Take

Region Aggregate Turnover > INR

Special Category States

(Arunachal Pradesh, Assam, Himachal Pradesh, Manipur, Meghalaya,

Mizoram, Nagaland, Sikkim & Tripura)

Rs 10 Lakhs

Rest of India Rs 20 Lakhs


Registration

Persons making any inter-State taxable supply (Except Handicraft Goods & Taxable Services as per

threshold limit)

Exempt Persons making Inter-State supplies of taxable services from Registration (As per

Notification No. 10/2017 – IGST)

Exempt Persons making Inter-State supplies of Handicraft Goods from Registration (As per

Notification No. 32/2017 – CGST & 8/2017 - IGST)

Persons who are required to pay tax under reverse charge (Exempted till the 31st March, 2018 by

Notification No. 38/2017 – CGST from 13th October, 2017)

Non-resident taxable persons

Persons who are required to deduct tax under section 51 (TDS) (Still Not Notified to deduct TDS –

Notification No. 33/2017- CGST)

Persons who supply goods and/or services on behalf of other registered taxable persons whether as an

agent or otherwise

Input Service Distributor

Persons who supply goods and/or services other than branded services, through electronic commerce

operator

Every electronic commerce operator (As per threshold limit, Notification No. 65/2017 - CGST)

Such other person or class of persons as may be notified by the Central Government or a State/UT

Government on the recommendations of the GST council.

Overview: Compulsory Cases

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Registration

Preconditions: To Opt

Active GSTIN

All India Gross Annual Turnover not exceeding INR 1 Cr. & 75 Lakhs (For Special

Category States) (As per Notification No. 46/2017 – CGST & 8/2017 - IGST)

No inter-state supply (Exempt for Handicraft Goods)

No supply to E-commerce portals

Only for suppliers of goods (Not applicable for services except Restaurant

Services)

Application is submitted 30 days before the beginning of the Financial Year

Preconditions: To Withdraw

Active GSTIN

Taxpayer has opted for composition scheme

Application is submitted from the day of cross of threshold limit

Authorized signatory with valid credentials (DSC/E-Sign)

Overview: Composition Scheme

../../../GST Final Law - Signed Dt. 12.April.2017/GST Notification As on 15-Jan-2018/GST Notifications English/CentralTax/notfctn-46-cgst-english.pdf


Registration

Not Available to -

Applicable Tax Rate – (As per Notification No. – 1/2018)

0.5% (CGST) + 0.5% (SGST/UTGST) (Total – 1%) of the turnover in State/UT in

case of a Manufacturer

2.5% (CGST) + 2.5% (SGST/UTGST) (Total – 5%) of the turnover in State/UT in

case of a Restaurant Services (Clause (b) of Paragraph 6 of Schedule II)

0.5% (CGST) + 0.5% (SGST/UTGST) (Total – 1%) of the turnover (Taxable supplies

of Goods) in State/UT in case of a Other Suppliers (Retailers/Traders)

Overview: Composition Scheme

S.

No.

Tariff item, sub-heading,

heading or Chapter

Description

(1) (2) (3)

1. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa.

2. 2106 90 20 Pan masala

3. 24 All goods, i.e. Tobacco and manufactured tobacco substitutes

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Registration

Composition Taxpayer V/s Normal taxpayer (Upto 1.5 Cr.)

Composition Taxpayer Normal Taxpayer (Upto 1.5 Cr.)

Similarities -

File GSTR 3B (Monthly)

File Quarterly Return (GSTR 4)

Interstate Purchase allowed

Interstate Sales of Handicraft Goods

GSTN number should be printed at

signboard displayed at a prominent

places

File GSTR 3B (Monthly)

File Quarterly Return (GSTR 1, GSTR 2 &

GSTR 3)

Interstate Purchase allowed.

Interstate Sales of Handicraft Goods.

GSTN number should be printed at

signboard displayed at a prominent

places


Registration

Composition Taxpayer V/s Normal taxpayer (Upto 1.5 Cr.)

Composition Taxpayer Normal Taxpayer (Upto 1.5 Cr.)

Differences

Interstate Sales of only Handicraft

Goods are allowed

Tax Rate depend on type of Business

Activity

Supply to E-commerce portals not

allowed

Not eligible to collect tax on supplies

ITC Not allowed

Shall mention the words “composition

taxable person, not eligible to collect

tax on supplies” at the top of the bill

of supply issued With GSTN Number

Interstate Sales of all goods & Services

are allowed

Tax Rate depend on different Tax slabs

Supply to E-commerce portals allowed.

Eligible to collect tax on supplies

ITC Allowed as per different

Schedules/ Notifications

Shall mention the GSTN Number at

the bill of supply issued.


Registration

Apply within 30 days of liability for all categories except for

Non-resident Taxable Persons & Casual Taxpayers

For Casual & Non-resident Taxable Persons, 7 days before

the commencement of business - GSTIN active for 90 days in

this case & can be extended only once for another 90 days

maximum.

Only Online registration will be done through GST portal –

www.gst.gov.in

No Registration/Amendment/ Cancellation Fees is

applicable.

No any type of Security deposit is required.

Overview: When, Where & Fees?

http://www.gst.gov.in/


Registration

Overview: Section – Mistake/Offences - Penalty

Section No. Applicability

Section 22 Persons liable for registration (Normal Registration)

Section 24 Compulsory registration in certain cases

Cases:

Fails to obtain Registration when liable to be registered

Furnishing false information regarding registration particulars at the time of

applying of registration or subsequently.

Obstruct or prevents any officer in discharge of his duties

Possible Action: Suo Moto Registration (Under Rule 16 and Notification No. 3/2017)

Penalty: Rs 10,000 (Ten Thousand Rupees) - Under Section 122 (CGST & UTGST)



Every registered person shall keep and maintain –Manufacture/Production of goods.

Supplies attracting payment under RCM.

Output tax payable & paid.

Input tax credit availed.

Stock of goods.

Goods/ Services Imported or Exported.

Inward/ Outward supply of goods/services.

Such other particulars as may be prescribed.

Every registered person shall keep the books of account at the principal place

of business and books of account relating to additional place of business

mentioned in his certificate of registration (If more than one place of business).

Every registered person shall keep and maintain a separate account of

advances received, paid and adjustments made thereto.

Every registered person shall keep the particulars of -names and complete addresses of suppliers from whom he has received the goods or services

names and complete addresses of the persons to whom he has supplied goods or services

the complete address of the premises where goods are stored by him, including goods stored during

transit along with the particulars of the stock stored therein.

Overview



Every registered person shall keep and maintain a separate account of advances received,paid and adjustments made thereto.

Each volume of books of account maintained if manually by the registered person shall beserially numbered.

The records are to be maintained in physical form or electronic form (authenticated bymeans of a digital signature.).

Any entry in registers, accounts and documents shall not be erased, effaced or overwritten,and all incorrect entries, otherwise than those of clerical nature, shall be scored out underattestation and thereafter the correct entry shall be recorded and where the registers andother documents are maintained electronically, a log of every entry edited or deleted shallbe maintained.

Generation and maintenance of electronic records.-

Proper electronic back-up of records shall be maintained and preserved in such mannerthat, in the event of destruction of such records due to accidents or natural causes, theinformation can be restored within a reasonable period of time.

The registered person maintaining electronic records shall produce, on demand, therelevant records or documents, duly authenticated by him, in hard copy or in anyelectronically readable format.

Where the accounts and records are stored electronically by any registered person, heshall, on demand, provide the details of such files, passwords of such files and explanationfor codes used, where necessary, for access and any other information which is requiredfor such access along with a sample copy in print form of the information stored in suchfiles.

Overview



Records to be maintained -

Particulars Descriptions

Agent

Authorization from each principal separately to receive/ supply goodsor services.Details of accounts, Description, Value & Quantity of goods/ servicesreceived/supplied on behalf of every principal.Tax paid on receipt/ supply of Goods/services effected on behalf ofevery principal.

Custodian of Carrier or Clearing & Forwarding Agent

True and correct records in respect of goods handled by them onbehalf of Registered Person.Shall produce as and when required by the proper officer.

Owner/ Operator of Godown/ Warehouse

Maintain Books of Accounts in respect of goods remained inwarehouse. i.e. dispatch, movement,receipt & disposal of such goods.Details of Consignor & Consignee.Store goods in such manner that they can be identified item wise &owner wise & shall facilitateany physical verification/ inspection by the proper officer on demand.

TransportersShall maintain records of goods transported, delivered and goodsstored in transit by him for each of his branches

Rights to CommissionerTo notify a class of taxable person to maintain additional accounts ordocuments



Details of Tax payable (Includes) – (As per Rule 56 (2))Invoices/Bills of supply

Delivery Challans

Credit/Debit Notes

Receipt/ Payment/ Refund Vouchers

Tax collected & Paid

Input Tax Credit

With regard to Stock – (As per Rule 56 (4))Opening/ Closing balance

Receipts/ Supply

Goods lost/ stolen/ destroyed/written off/disposed by gifts/samples

Overview: Exception for person registered u/s 10, (Composition Scheme)



Every registered person required to keep and maintain books of account or other

records shall retain them until the expiry of seventy two (72) months i.e. Six (6)

Years from the due date of furnishing of annual return for the year pertaining to such

accounts and records:

If anyone, who is a party to an appeal or revision or any other proceedings before

any Appellate Authority or Revisional Authority or Appellate Tribunal or court, or is

under investigation for an offence, shall retain the books of account and other

records pertaining to the subject matter of such appeal or revision or proceedings or

investigation for a period of one (1) year after final disposal of such appeal or

revision or proceedings or investigation, or seventy two (72) months i.e. Six (6)

Years from the due date of furnishing of annual return for the year pertaining to such

accounts and records:, whichever is later.

Overview: Period of Retention of Account (As per Section 36 (CGST/UTGST)





Section 35 Accounts & Records

Rule 56 to 58 CHAPTER VII (Accounts & Records)

Cases:

Failure to maintain/retain accounts & documents in a manner and for a period as

specified in the Act.

Failure to furnish or furnishing false information/documents required by an officer in

terms of the Act/Rules during the course of any proceeding.

Tampering/destroying any material evidence;

Disposing of /tampering with goods detained/ seized/attached under the Act

Suppressing turnover leading to tax evasion

Penalty: Rs 10,000 or Equivalent to Tax evaded - Under Section 122 (CGST &

UTGST)



Overview: Power to Collect Statistics


Section 151 Power to Collect Statistics

The Commissioner may, if he considers that it is necessary so to do, by notification,

direct that statistics may be collected relating to any matter dealt with by or in connection

with this Act.

Upon such notification being issued, the Commissioner, or any person authorised by him

in this behalf, may call upon the concerned persons to furnish such information or

returns, in such form and manner as may be prescribed, relating to any matter in respect

of which statistics is to be collected .

Cases:

Failure to furnish the Information or false Information furnished

Penalty: Rs 10,000 and in case of a continuing offence to a further fine which may

extend to Rs. 100/- for each day after the first day during which the

offence continues subject to a maximum Rs. 25,000/-. Under Section

124 (CGST & UTGST)



A registered person supplying goods shall issue a Invoice, before or at the time of-

Removal of goods for supply to the recipient, where the supply involves movement of goods; or

Delivery of goods or making available thereof to the recipient, in any other case

Bill of supply for non taxable goods and composition scheme

A registered person supplying services shall issue a Invoice – (RULE 47)

Before or after provision of service but within 30 days from the date of supply of service

Insurer, bank, Financial Institution, NBFC within 45 days from date of supply

Notified supplies between distinct persons before expiry of quarter during which supply was made

Manner of Issuing Invoice - (RULE 48)

The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner –

The original copy being marked as ORIGINAL FOR RECIPIENT

The duplicate copy being marked as DUPLICATE FOR TRANSPORTER

The triplicate copy being marked as TRIPLICATE FOR SUPPLIER

The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner -

The original copy being marked as ORIGINAL FOR RECIPIENT

The duplicate copy being marked as DUPLICATE FOR SUPPLIER

Overview: Invoice



A registered person may not issue a tax invoice if the value of the goods or services

or both supplied is less than two (200/-) hundred Rs. & recipient does not require

such invoice. Consolidated tax invoice for such supplies at the end of each day shall

be issued.

A registered person shall, on receipt of advance payment with respect to any supply

of goods or services or both, issue a RECEIPT VOUCHER or any other document,

containing such particulars as prescribed, evidencing receipt of such payment;

Where, on receipt of advance payment with respect to any supply of goods or

services or both the registered person issues a receipt voucher, but subsequently

no supply is made and no tax invoice is issued in pursuance thereof, the said

registered person may issue to the person who had made the payment, a REFUND

VOUCHER against such payment;

Overview: Invoice



Tax invoice shall be issued by the registered person containing the following particulars -

Name, address and Goods and Services Tax Identification Number of the supplier

name, address and Goods and Services Tax Identification Number or Unique Identity Number of the recipient

(if registered)

a consecutive serial number upto 16 characters, in one or multiple series, containing alphabets or numerals or

special characters hyphen/dash (-) or slash (/) and any combination thereof, unique for a financial year;

Date of issue

The address of delivery, along with the State/UT name and Postal code, (Name of recipient where the value of

the taxable supply is Rs. 50,000/- or more if un-registered)

Harmonised System of Nomenclature code (HSN) for goods or services (As applicable)

Description of goods or services

Quantity in case of goods and unit or Unique Quantity Code

Total value of supply of goods or services or both

Taxable value of the supply of goods or services or both taking into account discount or abatement, if any

Rate of tax (central tax, State tax, integrated tax, Union territory tax or cess) and Amount of tax charged in

respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);

Place of supply

Whether the tax is payable on reverse charge basis

Signature or digital signature of the supplier or his authorised representative

Overview: Invoice



In the case of the export of goods or services –

The invoice shall carry an endorsement 'SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ

DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX' or 'SUPPLY MEANT

FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER

BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX',

Name and address of the recipient;

Address of delivery Along with Name of the country of destination

Invoice-cum-bill of supply –

where a registered person is supplying taxable as well as exempted goods or services or both to an

unregistered person, a single 'invoice-cum-bill of supply' may be issued for all such supplies

Transportation of goods in Knocked Down condition –

Supplier to issue complete invoice before dispatch of first consignment

Issue delivery challan for subsequent consignments giving reference of original invoice

Each consignment shall be accompanied by certified copy of complete invoice & corresponding delivery

challan

Original copy of invoice shall be sent along with last consignment

Overview: Invoice



Debit Note:

Taxable value and/or tax charged in invoice is Less than the taxable value and/or tax payable

(Upward revision)

To be issued by supplier within 30 days

Credit Note:

Taxable value and/or tax charged in invoice is More than taxable value and/or tax payable

(Downward revision)

Debit/Credit Note may be issued on or before 30th September from the end of financial

year in which supply was made Or before the date of filing Annual Return (whichever is

earlier)

Debit/Credit Note shall contain Invoice Number of the original Supplies made & the word

‘Revised Invoice’on the top.

Any invoice or debit note issued in pursuance of any tax payable in accordance with the

provisions of Section 74 or Section 129 or Section 130 shall prominently contain the

words 'INPUT TAX CREDIT NOT ADMISSIBLE'

Overview: Debit/Credit Note





Section 31 to 34 and Rule 46 to 55 Tax Invoice

Other Reference Notification No. 17/2017, 45/2017 & 55/2017 (CGST)

Cases: (Not Limited to following)

Making a supply without invoice or with false/ Incorrect invoice

Issuing an invoice without making supply

Failure to issue invoice or issued in contravention of provision of Act

Issuing invoice or document using GSTIN of another person

Non collection or lower collection of or non- payment of tax collectible at source

Non deduction or lower deduction of tax deducted at source or not depositing tax deducted at source

under section 51

Fails to collect/collects but fails to pay to the Government for a period exceeding 3 months

Transporting goods without prescribed documents;

Supplying/transporting/storing any goods liable to confiscation.

Penalty: Rs 10,000 or 10% of Due amount (if not Fraud, Any willful misstatement or

Suppression of Facts to evade tax) or 100% of Due Amount {Whichever is

higher}.

Under Section 73 to 77 (CGST & UTGST) & Rule 142 (But Not Limited to them)



Payment of Tax may be paid through Cash Ledger.

Cross Utilization of Cash Ledger (Against Major/Minor Head are not allowed)

Cross Utilization of Credit Ledger (Against Major Head are allowed)

Credit of One Major head will be adjust against the payment of respective Major Head after the

discharging the liability of that head.

Overview: Payment

SGST/UTGST

IGST

CGST

Allowed Allowed

Not

Allowed



Motor vehicles and other conveyances except when they are used –

for making the following taxable supplies –

Further supply of such vehicles or conveyances

Transportation of passenger

Imparting training on driving, flying, navigating such vehicles or conveyances

For transportation of goods

The following supply of goods or services or both –

Food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic

surgery except where an inward supply of goods or services or both of a particular category is used

by a registered person for making an outward taxable supply of the same category of goods or

services or both or as an element of a taxable composite or mixed supply

Membership of a club, health and fitness centre

Rent-a-cab, life insurance and health insurance except where

the Government notifies the services which are obligatory for an employer to provide to its

employees under any law for the time being in force; or

such inward supply of goods or services or both of a particular category is used by a registered

person for making an outward taxable supply of the same category of goods or services or both or

as part of a taxable composite or mixed supply; and

Travel benefits extended to employees on vacation such as leave or home travel concession

Overview: ITC not available



Works contract services when supplied for construction (includes re-construction,

renovation, additions or alterations or repairs, to the extent of capitalisation, to the said

immovable property) of an immovable property (other than plant and machinery) except

where it is an input service for further supply of works contract service

Goods or services or both received by a taxable person for construction of an immovable

property (other than plant or machinery) on his own account including when such goods or

services or both are used in the course or furtherance of business.

Goods or services or both on which tax has been paid under section 10 (Composition

Levy)

Goods or services or both received by a non-resident taxable person except on goods

imported by him

Goods or services or both used for personal consumption

Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples and

any tax paid in accordance with the provisions of sections 74, section 129 and section 130.

Overview: ITC not available





Section 16 to 20 and Rule 42 to 43 Input Tax Credit

Other Reference Relevant Notification issued under Tax Rate

Cases: (Not Limited to following)

Wrongly Availing/utilizing/ Distributing input tax credit without actual receipt of goods and/or services

Penalty: Rs 10,000 with Recovery of ITC – Under Section 122 (CGST & UTGST) (But

Not Limited to them)


Advance Ruling


Advance Ruling

‘Advance ruling’ means –A decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions, in

relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the

applicant.

The question on which the advance ruling will be sought –Classification of any goods or services or both

Applicability of a notification issued under the provisions of the Act

Determination of time and value of supply of goods or services or both

Admissibility of input tax credit of tax paid or deemed to have been paid

Determination of the liability to pay tax on any goods or services or both

Whether applicant is required to be registered

Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or

results in a supply of goods or services or both, within the meaning of that term.

Fees (Appeal to the Authority) –For obtaining an advance ruling applicant shall deposit fees of five thousand (5,000/-) rupees online.

A copy of the advance ruling shall be certified to be a true copy of its original by any

member of the Authority for Advance Ruling.

Overview: Section 95 to 106 (CGST)


Advance Ruling

Fees (Appellate Appeal to the Authority) –

For obtaining an advance ruling applicant shall deposit fees of Ten thousand

(10,000/-) rupees online.

Manual filing and Processing – (As per Notification No. 55/2017 – CGST)

Anything contained in the Advance Ruling, in respect of any process or procedure

prescribed, any reference to electronic filing of an application, intimation, reply,

declaration, statement or electronic issuance of a notice, order or certificate on the

common portal shall, in respect of that process or procedure, include manual filing

of the said application, intimation, reply, declaration, statement or issuance of the

said notice, order or certificate in such Forms as appended to the Rules.

Overview: Section 95 to 106 (CGST)


Refund


Refund

Overview:

Circular No. 24/24//2017-GST Dt. 21/12/2017– (Manual filing and

processing of refund claims on account of inverted duty structure,

deemed exports and excess balance in electronic cash ledger)

Circular No. 17/17//2017-GST Dt. 15/11/2017– (Manual filing and

processing of refund claims in respect of zero-rated supplies )

Refund Forms is RFD-01

Some Change Related to Refund is proposed in 25th GST Council

Meeting Dt. 18th Jan, 2018.

Some points/process yet to be finalize.


Offences and Penalties



Overview: Section No. - 132 : Punishment for certain offences

Possible Offences (But Not Limited to)

Supplies any goods or services or both without issue of any invoice, in violation of the provisions of

the Act or the rules made thereunder, with the intention to evade tax, leading to wrongful availment

or Utilisation of input tax credit or refund of tax

Avails input tax credit using such invoice or bill

Collects any amount as tax but fails to pay the same to the Government beyond a period of three

months from the date on which such payment becomes due;

Falsifies or substitutes financial records or produces fake accounts or documents or furnishes any

false information with an intention to evade payment of tax due under the Act

Obstructs or prevents any officer in the discharge of his duties under the Act;

Acquires possession of, or in any way concerns himself in transporting, removing, depositing,

keeping, concealing, supplying, or purchasing or in any other manner deals with, any goods which

he knows or has reasons to believe are liable to confiscation under the Act or the rules made

thereunder

Receives or is in any way concerned with the supply of, or in any other manner deals with any

supply of services which he knows or has reasons to believe are in contravention of any provisions

of the Act or the rules made thereunder;

Tampers with or destroys any material evidence or documents

Fails to supply any information which he is required to supply or attempts to commit, or abets the

commission of any of the offences mentioned



Overview: Section No. - 132 : Punishment for certain offences

Possible Punishment

Amount of tax Imprisonment

Exceeds Rs 1 Cr upto 2 Cr 1 year with fine

Cognizable and Non-

bailableExceeds Rs 2 Cr upto 5 Cr 3 years with fine

Exceeds Rs 5 Cr 5 years with fine

Commits or Abets the Commission 6 months or fine or both

Where any person convicted of an offence under this section is again convicted of an offence

under this section, then, he shall be punishable for the second and for every subsequent offence

with imprisonment for a term which may extend to five (5) years and with fine.


Update on GST



Update on GST – As on 10.Jan.2018 (Page-1)

Major Options Available on GST Portal -

1. Application for Amendment in Core Fields

(Trade Name, Principal place, Basic Details …)

2.Application for Amendment in Non-Core Fields

(Additional Place, Authorised Signatory, Bank Account Details etc..)

3. Application to opt or opt-out Composition Scheme

4. To Change Primary Authorised Signatory Mobile & Email ID

5. Application for Cancellation (Non-Migrated & New Registered Taxpayers)

6. Filling of GSTR 5 (Non-Resident Taxpayer) & GSTR 6 (ISD Taxpayers)

7. Filling of ITC 04 & ITC 02 (In case of Sale, Merger, De-merger, amalgamation ..)

8. Filling of Trans - 02



Update on GST – As on 10.Jan.2018 (Page-2)

9. Filling of Refund (Exporter/Importer/SEZ Supply)

10. Payment against Advance Ruling

11. Engage/Dis-engage GST Practitioners

12. To search Taxpayers (Using GSTIN)

13. Update/ Re-register DSC

14. Download Certificates

15. Grievance / Complaints

16. Download Filled Returns

17. Track Application Status

18. Track Return Status



Update on GST – As on 10.Jan.2018 (Page – 3)

Different Errors

1. “System Error GSTIN No.” During Submission of TRANS-1, GSTR-1

2. “Validation Error” During submission of Amendment application

3. “System Error” During attachment of DSC

4. “DSC not matched” During submission of Return or TRANS-1

5. “Duplicate Invoice No.” During entry of Invoices in GSTR-1

6. “Invalid Invoice Date” During entry of Invoices in GSTR-1

7. “Access Denied” During Login

8.

July or August Month not

come in the month selection

box

During filling Return



Update on GST – As on 22.Jan.2018 (Page – 4)

Recommendation of 25th GST Council Meeting



Process: Demonstration


Tax Payer’s: Question’s

Intimation Regarding Central GSTN (Delhi) Helpdesk


Thank you


Toll Free Number: 1800-233-0349

Contact Number: 0260-2260349

For Vat:- [email protected]

For GST: [email protected]

WhatsApp No.: 91068-30455

Note:

if you want to be member of department, GST group. This no is for sending info to the following:-

Helpdesk (Daman & Diu)

Central GSTN (Delhi) GSTN Helpdesk No: 0120-4888999

GSTN Mail Id: [email protected]

mailto:[email protected]

mailto:[email protected]


Registration

List of Handicraft Goods (Page 1/2)

S.No. Products HSN Code

(1) (2) (3)

1. Leather articles (including bags, purses, saddlery, harness, garments) 4201, 4202, 4203

2. Carved wood products (including boxes, inlay work, cases, casks) 4415, 4416

3. Carved wood products (including table and kitchenware) 4419

4. Carved wood products 4420

5. Wood turning and lacquer ware 4421

6. Bamboo products [decorative and utility items] 46

7. Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602

8. Paper mache articles 4823

9. Textile (handloom products), Handmade shawls, stoles and scarves

Including 50, 58, 61,

62, 63”;

As per Notification No.

38/2017 (CGST)

10. Textiles hand printing 50, 52, 54

11. Zari thread 5605

12. Carpet, rugs and durries 57

13. Textiles hand embroidery 58

14. Theatre costumes 61, 62, 63

15. Coir products (including mats, mattresses) 5705, 9404

16. Leather footwear 6403, 6405

17. Carved stone products (including statues, statuettes, figures of animals, writing

sets, ashtray, candle stand) 6802

18. Stones inlay work 68

19. Pottery and clay products, including terracotta

6901, 6909, 6911,

6912, 6913, 6914

20. Metal table and kitchen ware (copper, brass ware) 7418

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Registration

List of Handicraft Goods (Page 2/2)

S.No. Products HSN Code

(1) (2) (3)

21. Metal statues, images/statues vases, urns and crosses of

the type used for decoration of metals of chapters 73 and

74

8306

22. Metal bidriware 8306

23. Musical instruments 92

24. Horn and bone products 96

25. Conch shell crafts 96

26. Bamboo furniture, cane/Rattan furniture

27. Dolls and toys 9503

28. Folk paintings, Madhubani, Patchitra, Rajasthani miniature 97

29. Chain stitch Any chapter

As per Notification

No. 38/2017

(CGST)

30. Crewel, Namda, Gabba Any chapter

31. Wicker willow products Any chapter

32. Toran Any chapter

33. Articles made of shola Any chapter

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