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what is full form of ARN Number?

Application Reference Number ( ARN NUMBER) 

You will receive an ARN Number after Filling your Registration Form on GST Network website gst.gov.in

This ARN Number will be received on your registered Email ID

Format of GST ARN Number :

  • First two digits of your ARN Number is AA albhabets
  • Next two digits of your ARN Number is your State Code
  • Next two digits of your ARN Number is Month.
  • Next two digits of your ARN Number belongs to the Year.
  • Next six digits of your ARN Number is System generated Code
  • Last digits of your ARN Number is for check code.

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what is full form of GSTIN

What is meaning of GSTIN? What is the Full form of GSTIN?

GSTIN is a unique 15 Digits code that has been issued/alloted to taxpayers covered under GST.

Full Form of GSTIN : GOODS AND SERVICES TAX IDENTIFICATION NUMBER

15 Digits GSTIN Number Format detailed : 

  • The First two digits of GSTIN is your State Code.
  • The Next ten digits of GSTIN is PAN Number of the Business entity/proprietor.
  • Thirteenth digit of your GSTIN is based on the number of registrations done by the business entity within a state.
  • Fourteen digit of your GSTIN Number is Z by default.
  • The Last digit of your GSTIN check code.

Check GST registration status/Track GSTIN : Click Here

Check Your ARN Number Status  : Click Here

Check GST Payment Status : Click Here

Continue Reading : Beginners Guide to GST India

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Search via GSTIN ( GST Number)- Know/Verify GST registration status


Search via GSTIN  (Search Tax Payer via GST Number) : Click Here


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Check GST Registration Status via PAN Number : Click Here


Check GST Registration Status via Registration Number : Click Here


What is Full form of GSTIN?

GOODS AND SERVICES TAX IDENTIFICATION NUMBER

What is GSTIN?

GSTIN is a 15 Digits unique code that has been issued/alloted to taxpayers covered under GST.

Format of your GSTIN Number : 

  • The First two digits of GSTIN is your State Code.
  • The Next ten digits of GSTIN is PAN Number of the Business entity/proprietor.
  • Thirteenth digit of your GSTIN is based on the number of registrations done by the business entity within a state.
  • Fourteen digit of your GSTIN Number is Z by default.
  • The Last digit of your GSTIN check code.

Continue Reading : Beginners Guide to GST India

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GST ON EXPORTS – All Questions and Answers

GST FAQ ON EXPORTS : 

Question 1: How are exports treated under the GST Law?

Answer: Under the GST Law, export of goods or services has been treated as:

  •  inter-State supply and covered under the IGST Act.
  • ‘zero rated supply’ i.e. the goods or services exported shall be relieved of GST levied upon them either at the input stage or at the final product stage.

Question 2: What will be the impact of GST on zero rating of export of goods?

Answer: This will make Indian exports competitive in the international market.

Question 3: Have the procedures relating to exports by manufacturer exporters been simplified in GST regime?

Answer: Yes. The procedures relating to export have been simplified so as to do away with the paper work and intervention of the department at various stages of export. The salient features of the scheme of export under GST regime are as follows:

  • The goods and services can be exported either on payment of IGST which can be claimed as refund after the goods have been exported, or under bond or Letter of Undertaking (LUT) without payment of IGST.
  • In case of goods and services exported under bond or LUT, the exporter can claim refund of accumulated ITC on account of export.
  • In case of goods the shipping bill is the only document required to be filed with the Customs for making exports. Requirement of filing the ARE 1/ARE 2 has been done away with.
  • The supplies made for export are to be made under self-sealing and self-certification without any intervention of the departmental officer.
  • The shipping bill filed with the Customs is treated as an application for refund of IGST and shall be deemed to have been filed after submission of export general manifest and furnishing of a valid return in Form GSTR-
    3 by the applicant.

Question 4: For merchant exporters, is there any change in the Export Procedure under the GST regime?

Answer: The concept of merchant or manufacturer exporter would become irrelevant under the GST regime. The procedure in respect of the supplies made for export is same for both merchant exporter and a manufacturer exporter.

Question 5: The supplies to a SEZ unit or SEZ developer are treated as zero rated supplies in the GST Law. Then why there is no specific mention in the GST Law about not charging of tax in respect of supplies from DTA unit to a SEZ unit or SEZ developer?

Answer: Yes, supplies made to an SEZ unit or a SEZ developer are zero rated. The supplies made to an SEZ unit or a SEZ developer can be made in the same manner as supplies made for export:

  • either on payment of IGST under claim of refund;
  • or under bond or LUT without payment of any IGST.

Question 6: When a SEZ unit or SEZ developer procures any goods or services from an unregistered supplier, whether the SEZ unit or SEZ developer needs to pay IGST under reverse charge or these will be zero rated supplies?

Answer: Supplies to SEZ unit or SEZ developer have been accorded the status of inter-State supplies under the IGST Act.

Under the GST Law, any supplier making inter-State supplies has to compulsorily get registered under GST. Thus anyone making a supply to a SEZ unit or SEZ developer has to necessarily obtain GST registration.

Question 7: How soon will refund in respect of export of goods or services be granted during the GST regime?

Answer: (a) In case of refund of tax on inputs used in exports:

  • Refund of 90% will be granted provisionally within seven days of acknowledgement of refund application.
  • Remaining 10% will be paid within a maximum period of 60 days from the date of receipt of application complete in all respects.
  • Interest @ 6% is payable if full refund is not granted within 60 days.(b) In the case of refund of IGST paid on exports: Upon receipt of information regarding furnishing of valid return in Form GSTR-3 by the exporter from the common portal, the Customs shall process the claim for refund and an amount equal to the IGST paid in respect of each shipping bill shall be credited to the bank account of the exporter.

Question 8: What will be exemptions available for various authorizations/ scrips which have been issued prior to 1.7.2017 and remain unutilized on 1.7.2017?

Answer: No exemption under GST Law is provided. The EXIM scrips under the export incentive schemes of chapter 3 of FTP (for example MEIS and SEIS) can be utilised only for payment of Customs duties or additional duties of Customs, on items not covered by GST, at the time of import. The scrips cannot be utilized for payment of Integrated Tax and Compensation Cess. Similarly, scrips cannot be used for payment of CGST, SGST or IGST for domestic procurements.

Note: Reference to CGST Act, 2017 includes reference to SGST Act, 2017 and UTGST Act, 2017 also.

Question 9: Under the GST regime, will benefit of exemption from all duties available under Advance authorization scheme, EPCG scheme and duty credit scrips such as Merchandise Exports from India Scheme (MEIS) & Service Exports from India Scheme (SEIS) will continue?

Answer:• After 1st July 2017, the benefits under all the said schemes shall be restricted only to Basic Customs Duty, Safeguard Duty, Transitional Product Specific Safeguard Duty and Anti-dumping Duty in respect of goods leviable to IGST.

For items specified in the Fourth Schedule to the Central Excise Act, 1944 (specified petroleum products, tobacco etc.) exemption from Additional Duty leviable under Sections 3(1), 3(3) and 3(5) of the Customs Tariff Act, 1975 shall be available.

Question 10: Under GST regime, can we get duty free benefit (all duties exempted) if we import capital goods using EPCG authorization?

Answer: Only basic customs duty will be exempted on imports made under EPCG Authorization. The EPCG holder will have to pay IGST on import of capital goods and take Input Tax Credit.

Question 11: Can duty credit scrips such as Merchandise Exports from India Scheme (MEIS) and Service Exports from India Scheme (SEIS) be used for payment of GST?

Answer: No. MEIS and SEIS scrip can be used only for payment of Basic Customs Duty or additional duties of Customs on items not covered under GST for imports under GST regime.

Question 12: Will export of goods to Nepal and Bhutan treated as zero rated and thereby qualify for all the benefits available to zero rated supplies under the GST regime?

Answer: Export of goods to Nepal or Bhutan fulfils the condition of GST Law regarding taking goods out of India. Hence, export of goods to Nepal and Bhutan will be treated as zero orated and consequently will also qualify for all the benefits available to zero rated supplies under the GST
regime. However, the definition of ‘export of services’ in the GST Law requires that the payment for such services should have been received by the supplier of services in convertible foreign exchange.

Question 13: What is deemed export under GST Law? Whether any supply has been categorized as deemed export by the Government?

Answer: Deemed export has been defined under Section 2(39) of CGST Act, 2017 as supplies of goods as may be notified under section 147 of the said Act. Under section 147, the Government may, on the recommendations of the Council, notify certain supplies of goods manufactured in India as deemed exports, where goods supplied do not leave India, and payment for such supplies is received either in Indian rupees or in convertible foreign exchange. However, till date, the government has not notified any supply as deemed export.

Question 14: Whether the EOU scheme will continue to be in operation in the GST regime and whether EOU is required to take registration under the GST Law?

Answer: EOU is like any other supplier under GST and all the provisions of the GST Law will apply. However, the benefit of Basic Customs Duty exemption on imports will continue.

Question 15: What tax benefits will be available to EOU scheme in GST regime?

Answer: The duty free imports under GST regime will be restricted to Basic Customs Duty. Exemption from the additional duties of Customs, if any, under section 3(1), 3(3) and 3(5) of the Customs Tariff Act, 1975 and exemption from Central Excise duty will be available for goods specified under the fourth Schedule to the Central Excise Act. IGST or CGST plus SGST will be payable by the suppliers who make supplies to the EOU. The EOU will be eligible, like any other registered person, to take Input Tax Credit of the said GST paid by its suppliers.

Question 16: Whether supplies to or from EOU will be exempted from GST?

Answer: No.
Under the GST Law, IGST or CGST plus SGST will be payable by the suppliers who make supplies to the EOU. The EOU will be eligible to take Input Tax Credit of the said GST paid by its suppliers.

The supplies from EOU will not be exempted from GST, except in the case of zero rated supplies defined under section 16 of the IGST Act, i.e. supplies made by EOU in the form of physical export or supplies to a SEZ Unit or SEZ Developer for authorized operations.

Question 17: Is there also a change under the GST regime in respect of filing of application for fixation of brand rate of Drawback for supplies to SEZ units and SEZ Developers?

Answer: Prior to 1st July 2017, applications for fixation of brand rate for supplies to SEZ units and SEZ Developers used to be filed with the jurisdictional Commissioner of Central Excise.

With effect from 1st July 2017, applications for fixation of brand rate will be required to be filed with the Commissioner of Customs having jurisdiction over the principal place of business of the DTA supplier. This shall be applicable even for exports made prior to 1st July 2017 for which application for fixation of brand rate is yet to be filed.

Question 18: On re-export of imported goods, drawback of all duties paid at the time of importation was admissible earlier, as per the rates prescribed in this regard. What will be the position in respect of re-export made after 1st July 2017, of the goods imported prior to 1st July 2017? After 1st July 2017, IGST and Compensation Cess will also be payable on the imported goods. If such imported goods on which IGST and Compensation Cess were paid, are re-exported, whether Drawback of IGST and Compensation Cess will also be granted?

Answer: Drawback under Section 74 of the Customs Act, 1962 is available for duties paid at the time of importation. Therefore, whatever duties / taxes are paid at the time of importation of goods, Drawback of the same will be granted. Drawback of Basic Customs Duty plus Additional Duty of Customs (CVD) plus Special Additional Duty (SAD) paid on the goods imported prior to 1st July 2017 will be paid even if the re-export is made after 1st July 2017. Similarly, in respect of the goods imported after 1st July 2017, Basic Customs Duty plus IGST plus Compensation Cess will be paid and Drawback of all of these would be paid on re-export of such
imported goods.

Question 19: Is Drawback at a higher All Industry Rate (AIR) admissible if an exporter has not availed Input Tax Credit of GST or refund of IGST paid on exported goods ?

Answer: No. After 30th September 2017, drawback will be admissible only at lower rate determined on the basis of the custom duties paid on the goods imported for supplying goods for export.

Question 20: If an exporter has stock of GST paid inputs as well as inputs from pre-GST period and if inputs from both lots are used in export goods, what shall be Drawback on such exports?

Answer: During the transition period upto 30th September 2017, exporters can avail drawback at higher rate subject to the conditions that no Input Tax Credit (ITC) of CGST/IGST is claimed, no refund of IGST paid on export goods is claimed and no CENVAT credit is carried forward.

Question 21: Will brand rate of Drawback be admissible for Central Excise duty and Service Tax in respect of exports made prior to GST implementation, for which application is filed after 1st July 2017?

Answer: For the exports made prior to 1st July 2017, application for fixation of brand rate as per the Drawback scheme under the earlier law (defined as ‘existing law’ in section 2(48) of the CGST Act, 2017) can be filed even after 1st July 2017.

Question 22: Applications for fixation of brand rate used to be filed with jurisdictional Commissioner of Central Excise having jurisdiction over the factory where export goods were manufactured. Under GST regime, will there be any change regarding filing of application for fixation of brand rate?

Answer: With effect from 1st July 2017, applications for fixation of brand rate shall be filed with the Commissioner of Customs having jurisdiction over place of export of goods i.e the port/Airport/ICD etc. where Shipping Bill was filed. This shall be applicable even for exports made prior to 1st July 2017 for which application is yet to be filed. In case exports are from multiple places, application shall be filed with the Commissioner of Customs having jurisdiction over any one of the places of export of goods.

Question 23: What procedure will be followed by EOU to import goods without payment of Customs duty in the GST regime?

Answer: To avail such import benefits, EOUs will have to follow the procedure under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

Question 24: Whether an EOU can clear goods to another EOU (inter-unit transfer)? And whether an EOU can send goods for carrying out job work on such goods? In such situations, how will be the tax liability be discharged?

Answer: Supply of goods from one EOU to another EOU will be treated as any other supply under GST Law. An EOU can send goods for job work as per section 143 of the CGST Act, 2017 and rule 45 of the CGST Rules, 2017 and the tax liability shall be discharged accordingly.

Question 25: M/s XYZ is engaged in export of goods only having exports of approx. Rs. 5 crores and no clearances for home consumption are affected. M/s XYZ was not required to be registered under Central Excise. Whether M/s XYZ would be required to get itself registered under GST?

Answer: Yes, because exports have been treated as inter-State supplies under IGST Law.

Question 26: We are engaged in the manufacture of exempted excisable goods for export. We availed input stage rebate used in the manufacture of exported goods. How would our case be dealt under GST law if our supply remains an exempt supply?

Answer: Under IGST law a person engaged in export of goods which is an exempt supply is eligible to avail input stage credit for zero rated supplies. Once goods are exported, refund of unutilized credit can be availed under Section 16(3)(a) of IGST Act, 2017 and Section 54 of the CGST Act, 2017 and the rules made thereunder.

Question 27: We are merchant exporters dealing in various products.As per current procedure, we purchase goods from a particular factory against CT1/ARE1 so that no excise is levied on us. After goods are exported, we provide proof of export and Form H (for sales tax exemption) to the concerned factory. How would GST impact us and what will be the process now?

Answer: Taxable event in the GST regime is supply of goods. Exports being inter-State supply, you would be required to obtain GST registration. The manufacturer would be supplying you the goods on the payment of IGST or CGST and SGST/UTGST as applicable. You may avail of input stage credit of the tax paid on goods and services and export the goods under bond/LUT. Unutilized credit can be availed as refund. Alternatively, you may export the goods on payment of integrated tax and refund of integrated tax would be available to you.

Question 28: I have stock of inputs, semi-finished goods and finished goods on the date on which GST comes into force. But I have no duty paying documents. How am I going to be compensated for the taxes paid on the said inputs, semi-finished goods, and finished goods before GST for the exports made after GST is implemented?

Answer: A transition period of three months has been provided for availing of drawback. For exports during this period, higher rate of duty drawback (composite AIR) shall be available subject to conditions that no ITC of CGST/IGST is claimed, no refund of IGST paid on export goods is claimed and no CENVAT credit is carried forward.

Question 29: I supply goods to SEZ units and developers. For such supplies, presently drawback is available to the recipient or to me (if recipient gives a disclaimer). What is status of such drawback under GST regime?

Answer: There is no change except for the fact that if drawback is claimed by DTA supplier, the claim needs to be filed with the jurisdictional Customs Authorities.

Question 30: Whether an EOU can clear goods in DTA?

Answer: Yes, an EOU can clear goods in DTA in accordance with the provisions laid in the Foreign Trade Policy.

Question 31: Will an exporter be required to pay GST in case of goods procured from unregistered persons (including unregistered job workers)?

Answer: In case of supply by an unregistered person (including unregistered job workers), the registered person i.e., exporter shall be liable to pay GST under reverse charge mechanism. However the exporter can avail ITC of such GST paid and either utilise the ITC or claim refund of the same.

Question 32: Is GST payable on Agency Commission earned by buying agents of foreign buyers?

Answer: Yes. Since commission is received by agents in India, and the place of supply of service is in India, GST will be payable.

Transition of Export Promotion Scheme on implementation of GST

Question: Will duty Drawback scheme continue under GST regime? If yes, what will be the rates of Drawback?

Answer: Yes. Duty Drawback scheme with certain modifications will continue under the GST regime. The changes in the said scheme are as follows:

  • The Drawback shall be available only of Customs duties on imported inputs and Central Excise duty on items specified in the Fourth Schedule to the Central Excise Act 1944 (specified petroleum products, tobacco etc.) used as inputs or fuel for captive power generation.
  • As an export facilitation measure, for the transition period of 3 months, from July to September, 2017, Drawback at higher composite rates will continue to be granted subject to certain safeguards i.e. for claiming the higher rate of drawback, the exporter has to make a declaration and certificate is required that no Input Tax Credit (ITC) of CGST/IGST is claimed, no refund of IGST paid on export goods is claimed and no CENVAT credit is carried forward.
  • In absence of such certification, drawback will be
    restricted to the customs portion of drawback.

Source : CBEC

 

 

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Know Your State Code under GST

Sr. No.State NameState Code For GST/ First Two digits of GSTIN
1Andaman and Nicobar Islands35
2Andhra Pradesh28
3Andhra Pradesh (New)37
4Arunachal Pradesh12
5Assam18
6Bihar10
7Chandigarh4
8Chattisgarh22
9Dadra and Nagar Haveli26
10Daman and Diu25
11Delhi7
12Goa30
13Gujarat24
14Haryana6
15Himachal Pradesh2
16Jammu and Kashmir1
17Jharkhand20
18Karnataka29
19Kerala32
20Lakshadweep Islands31
21Madhya Pradesh23
22Maharashtra27
23Manipur14
24Meghalaya17
25Mizoram15
26Nagaland13
27Odisha21
28Pondicherry34
29Punjab3
30Rajasthan8
31Sikkim11
32Tamil Nadu33
33Telangana36
34Tripura16
35Uttar Pradesh9
36Uttarakhand5
37West Bengal19

The first 2 digits of the GSTIN is the State code, next 10 digits are the PAN of the legal entity, the next two digits are for entity code, and the last digit is check sum number. Know about GST India : Click Here

items of gst with rates    GST 0% Rate Category Items List  

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items of gst with rates    GST 18% Rate Category Items List 

items of gst with rates    GST 28% Rate Category Items List 

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GST Online Tax Invoice Generator


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Create GST Debit Note : Click Here


Create GST Payment Voucher : Click Here


Create GST Receipt Voucher : Click Here


Create GST Refund Voucher : Click Here


Create Supply of Goods GST Invoice : Click Here


INVOICE, CREDIT AND DEBIT NOTES

1. Tax invoice

Subject to rule 7, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars:-

(a) name, address and GSTIN of the supplier;

(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;

(c) date of its issue;

(d) name, address and GSTIN or UIN, if registered, of the recipient;

(e) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered and where the value of taxable supply is fifty thousand rupees or more;

(f) HSN code of goods or Accounting Code of services;

(g) description of goods or services;

(h) quantity in case of goods and unit or Unique Quantity Code thereof;

(i) total value of supply of goods or services or both;

(j) taxable value of supply of goods or services or both taking into account discount or abatement, if any;

(k) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);

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

(m) place of supply along with the name of State, in case of a supply in the course of inter-State trade or commerce;

(n) address of delivery where the same is different from the place of supply;

(o) whether the tax is payable on reverse charge basis; and

(p) signature or digital signature of the supplier or his authorized representative:

Provided that the Commissioner may, on the recommendations of the Council, by notification, specify –

(i) the number of digits of HSN code for goods or the Accounting Code for services, that a class of registered persons shall be required to mention, for such period as may be specified in the said notification, and

(ii) the class of registered persons that would not be required to mention the HSN code for goods or the Accounting Code for services, for such period as may be specified in the said notification:

Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, it shall bear the signature or digital signature of the recipient or his authorized representative:

Provided also that in case of export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details:

(i) name and address of the recipient;

(ii) address of delivery; and

(iii) name of the country of destination:

Provided also that a registered person may not issue a tax invoice in accordance with the provisions of clause (b) of sub-section (3) of section 31 subject to the following conditions, namely:-

(a) the recipient is not a registered person; and

(b) the recipient does not require such invoice, and shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies.

2. Time limit for issuing tax invoice

The invoice referred to in rule 1, in case of taxable supply of services, shall be issued within a period of thirty days from the date of supply of service:

Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of supply of service:

Provided further that an insurer or a banking company or a financial institution, including a nonbanking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier
records the same in his books of account or before the expiry of the quarter during which the supply was made.

3. Manner of issuing invoice

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

(a) the original copy being marked as ORIGINAL FOR RECIPIENT;

(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and

(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.

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

(a) the original copy being marked as ORIGINAL FOR RECIPIENT; and

(b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.

(3) The serial number of invoices issued during a tax period shall be furnished electronically through the Common Portal in FORM GSTR-1.

4. Bill of supply

A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details:-

(a) name, address and GSTIN of the supplier;

(b) a consecutive serial number not exceeding sixteen characters, in one or more multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/”respectively, and any combination thereof, unique for a financial
year;

(c) date of its issue;

(d) name, address and GSTIN or UIN, if registered, of the recipient;

(e) HSN Code of goods or Accounting Code for services;

(f) description of goods or services or both;

(g) value of supply of goods or services or both taking into account discount or abatement, if any; and

(h) signature or digital signature of the supplier or his authorized representative:

Provided that the provisos to rule 1 shall, mutatis mutandis, apply to the bill of supply issued under this rule.

Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as bill of supply for the purposes of the Act.

5. Receipt voucher

A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars:

(a) name, address and GSTIN of the supplier;

(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/”respectively, and any combination thereof, unique for a financial
year

(c) date of its issue;

(d) name, address and GSTIN or UIN, if registered, of the recipient;

(e) description of goods or services;

(f) amount of advance taken;

(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);

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

(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;

(j) whether the tax is payable on reverse charge basis; and

(k) signature or digital signature of the supplier or his authorized representative:

Provided that where at the time of receipt of advance,

(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen percent.;

(ii) the nature of supply is not determinable, the same shall be treated as inter-State supply.

6. Refund voucher

A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars:

(a) name, address and GSTIN of the supplier;

(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/”respectively, and any combination thereof, unique for a financial
year

(c) date of its issue;

(d) name, address and GSTIN or UIN, if registered, of the recipient;

(e) number and date of receipt voucher issued in accordance with provisions of sub- rule 5;

(f) description of goods or services in respect of which refund is made;

(g) amount of refund made;

(h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);

(i) amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union territory tax or cess);

(j) whether the tax is payable on reverse charge basis; and

(k) signature or digital signature of the supplier or his authorized representative.

7. Payment voucher

A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars:

(a) name, address and GSTIN of the supplier if registered;

(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/”respectively, and any combination thereof, unique for a financial year

(c) date of its issue;

(d) name, address and GSTIN of the recipient;

(e) description of goods or services;

(f) amount paid;

(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);

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

(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and

(j) signature or digital signature of the supplier or his authorized representative.

8. Revised tax invoice and credit or debit notes

(1) A revised tax invoice referred to in section 31 and credit or debit note referred to in section 34 shall contain the following particulars –

(a) the word “Revised Invoice”, wherever applicable, indicated prominently;

(b) name, address and GSTIN of the supplier;

(c) nature of the document;

(d) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/”respectively,, and any combination thereof, unique for a financial year;

(e) date of issue of the document;

(f) name, address and GSTIN or UIN, if registered, of the recipient;

(g) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered;

(h) serial number and date of the corresponding tax invoice or, as the case may be, bill of supply;

(i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and

(j) signature or digital signature of the supplier or his authorized representative:

(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of issuance of certificate of registration:

Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:

Provided further that in case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all
recipients located in a State, who are not registered under the Act.

(3) 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”.

9. Tax invoice in special cases

(1) An ISD invoice or, as the case may be, an ISD credit note issued by an Input Service Distributor shall contain the following details:-

(a) name, address and GSTIN of the Input Service Distributor;

(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as , “-”, “/”, respectively, and any combination thereof, unique for a financial
year;

(c) date of its issue;

(d) name, address and GSTIN of the recipient to whom the credit is distributed;

(e) amount of the credit distributed; and

(f) signature or digital signature of the Input Service Distributor or his authorized representative:

Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as prescribed above.

(2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as prescribed under rule 1.

(3) Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other
document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consignor and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place of origin and destination, GSTIN of the person liable for paying tax whether as consignor, consignee or goods transport agency, and also containing other information as prescribed under rule 1.

(4) Where the supplier of taxable service is supplying passenger transportation service, a tax invoice shall include ticket in any form, by whatever name called, whether or not serially numbered, and whether or
not containing the address of the recipient of service but containing other information as prescribed under rule 1.

(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 4 or rule 5 or rule 6 or rule 7 or rule 8.

10. Transportation of goods without issue of invoice

(1) For the purposes of

(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,

(b) transportation of goods for job work,

(c) transportation of goods for reasons other than by way of supply, or

(d) such other supplies as may be notified by the Board, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details:

(i) date and number of the delivery challan,

(ii) name, address and GSTIN of the consigner, if registered,

(iii) name, address and GSTIN or UIN of the consignee, if registered,

(iv) HSN code and description of goods,

(v) quantity (provisional, where the exact quantity being supplied is not known),

(vi) taxable value,

(vii) tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee,

(viii) place of supply, in case of inter-State movement, and

(ix) signature.

(2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner:–

(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;

(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and

(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNOR.

(3) Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared in FORM [WAYBILL].

(4) Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.

(5) Where the goods are being transported in a semi knocked down or completely knocked down condition,

(a) the supplier shall issue the complete invoice before dispatch of the first consignment;

(b) (b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;

(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and

(d) the original copy of the invoice shall be sent along with the last consignment.

******

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No Levy of GST (All Items List) HSN Code & GST Tariff of free items

Complete list of Items of Goods on which no Levy of GST (Nil GST Rate). Schedule of Goods items on which applicability of GST is NIL. HSN Code (Harmonized System of Nomenclature) list of items on which GST rate is NIL. GST Tariff of India of Tax Free Items : 

 

S.NO.Heading            HSN (Four digit)IGSTCGSTSGSTCompensation cess
1All goods other than live horses ,Live asses,mules and hinnies01010%0%0%0%
2Live bovine animals01020%0%0%0%
3Live swine01030%0%0%0%
4Live sheep and goats01040%0%0%0%
5Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guinea fowls 01050%0%0%0%
6Other live animals01060%0%0%0%
7Meat of bovine animals, fresh and chilled 02010%0%0%0%
8Meat of swine,fresh or chilled other than frozen02030%0%0%0%
9Meat of sheep or goats,fresh or chilled02040%0%0%0%
10Meat of horses ,asses,mules or hinnies,fresh or chilled02050%0%0%0%
11Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh or chilled02060%0%0%0%
12Meat and edible offal,of the poultry of heading 0105,fresh or chilled02070%0%0%0%
13Other meat and edible meat offal,fresh or chilled02080%0%0%0%
14Pig fat ,free of lean meat,and poultry fat,nnot rendered or otherwise extracted ,fresh,chilled02090%0%0%0%
15Live fish03010%0%0%0%
16Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 03020%0%0%0%
17Fish fillets and other fish meat (whether or not minced), fresh or chilled03040%0%0%0%
18Crustaceans, whether in shell or not, live, fresh or chilled ;crustaceans,in shell ,cooked by streaming or by boiling in water,chilled03060%0%0%0%
19Molluscs,whether in shell or not,live ,fresh ,chilled;aquatic invertebrates other than crustaceans and molluscs,live,fresh ,chilled03070%0%0%0%
20Aquatic invertebrates other than crustaceans and molluscs,live,fresh or chilled03080%0%0%0%
21Milk and cream, not concentrated nor containing added sugar or other sweetening matter excluding ultra high temperature milk04010%0%0%0%
22Curd,Lassi,Butter milk04030%0%0%0%
23Chena or paneer and curd04060%0%0%0%
24Birds' eggs, in shell, fresh, preserved or cooked 04070%0%0%0%
25Natural honey,other than put up in unit container and bearing a registered brand name04090%0%0%0%
26Human hair, unworked, whether or not washed or scoured; waste of human hair 05010%0%0%0%
27Semen including frozen semen05110%0%0%0%
28Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212 06010%0%0%0%
29Other live plants (including their roots), cuttings and slips; mushroom spawn 06020%0%0%0%
30Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared 06030%0%0%0%
31Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared 06040%0%0%0%
32Potatoes, fresh or chilled 07010%0%0%0%
33Tomatoes,fresh or chilled07020%0%0%0%
34Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled 07030%0%0%0%
35Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled 07040%0%0%0%
36Lettuce(Lactucasativa) and chicory(Cichorium spp), fresh or chilled 07050%0%0%0%
37Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled 07060%0%0%0%
38Cucumbers and gherkins,fresh or chilled07070%0%0%0%
39Leguminous vegetables, shelled or unshelled, fresh or chilled 07080%0%0%0%
40Other vegetables, fresh or chilled 07090%0%0%0%
41Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared 07120%0%0%0%
42Dried leguminous vegetables, shelled, whether or not skinned or split 07130%0%0%0%
43Manioc ,arrowroot,salep,jerusalem artichokes,sweet potatoes and similar roots and tubers with high starch or inulin cintent,fresh or chilled;sago pith07140%0%0%0%
44Coconuts,fresh or dried,whether or not shelled or peeled08010%0%0%0%
45Other nuts,fresh such as Almonds,Hazelnuts or filberts,walnuts,chestnuts Pistachios,Macadamia nuts,Kola nuts Areca nuts08020%0%0%0%
46Bananas, including plantains, fresh or dried 08030%0%0%0%
47Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens, fresh 08040%0%0%0%
48Citrus fruit, fresh 08050%0%0%0%
49Grapes, fresh 08060%0%0%0%
50Melons (including watermelons) and papaws (papayas), fresh 08070%0%0%0%
51Apples, pears and quinces, fresh 08080%0%0%0%
52Apricots, cherries, peaches (including nectarines), plums and soles, fresh 08090%0%0%0%
53Other fruit, fresh 08100%0%0%0%
54Peel of citrus fruit or melons,fresh08140%0%0%0%
55Coffee beans,not roasted09010%0%0%0%
56Unprocessed green leaves of tea09020%0%0%0%
57Fresh ginger and fresh turmeric other than in processed form09100%0%0%0%
58Wheat and Meslin10010%0%0%0%
59Rye10020%0%0%0%
60Barley10030%0%0%0%
61Oats10040%0%0%0%
62Maize (Corn)10050%0%0%0%
63Rice10060%0%0%0%
64Grain sorghum10070%0%0%0%
65Buckwheat, millet and canary seeds; other cereals 10080%0%0%0%
66Flour,Aata ,maida ,besan (other than bearing a registered brand name)11010%0%0%0%
67Wheat or meslin flour11010%0%0%0%
68Cereal flours other than that of wheat or meslin11020%0%0%0%
69Cereal groats, meal and pellets other than bearing a registered brand name11030%0%0%0%
70Flour,of potatoes11050%0%0%0%
71Flour,of the dried leguminous vegetables of heading 0713(pulses),of sago or of roots or tubers of heading 0714 or of the products of chapter8 i.e.of tamarind ,of singoda,mango flour,etc.11060%0%0%0%
72All goods of seed quality-Soya beans, whether or not broken 12010%0%0%0%
73Ground nuts, roasted or otherwise cooked,whether or not shelled or broken12020%0%0%0%
74All goods of seed quality -Linseed, whether or not broken 12040%0%0%0%
75All goods of seed quality -Rape or colza seeds, whether or not broken 12050%0%0%0%
76Sunflower seeds, whether or not broken 12060%0%0%0%
77All goods of seeds quality-Other oil seeds and oleaginous fruits, whether or not broken 12070%0%0%0%
78Seeds, fruit and spores, of a kind used for sowing 12090%0%0%0%
79Hop cones,fresh12100%0%0%0%
80Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled12110%0%0%0%
81Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh or chilled12120%0%0%0%
82Cereal straw and husks,unprepared ,whether or not chopped,ground,pressed or in the form of pellets12130%0%0%0%
83Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets 12140%0%0%0%
84Lac and shellac13010%0%0%0%
85****14030%0%0%0%
86Betel leaves14040%0%0%0%
87Cane jaggery(gur)17010%0%0%0%
88Puffed rice,commonly known as Muri,flattened or beaten rice,commonly known as Chira,Parched rice,commonly known as khoi,parched paddy or rice coated with sugar or gur,commonly knnown as Murki19040%0%0%0%
89Bread(brannded or otherwise), except when served for consumption19050%0%0%0%
90Pappad,by whatever name it is known ,except when served for consumption19050%0%0%0%
91Prasadam supplied by religious places21060%0%0%0%
92Water (other than aerated ,mineral ,purified ,distilled ,medicinal ,ionic ,battery ,de-mineralized and water sold in sealed container and Non alcoholic Toddy,Neera 22010%0%0%0%
93Tender coconut water and bearing a registered brand name22020%0%0%0%
94Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants 23020%0%0%0%
95Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 23040%0%0%0%
96Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 23050%0%0%0%
97Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 23060%0%0%0%
98Preparations of a kind used in animal feeding23090%0%0%0%
99Common salt including iodized and other fortified salts,sendha namak(rock salt),kala namak25010%0%0%0%
100Human blood and its components30020%0%0%0%
101All type of contraceptives30060%0%0%0%
102Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products 31010%0%0%0%
103 -Organic manure ,other than put up in unit containers and bearing a brand name31010%0%0%0%
104Kumkum ,Bindi,Sindur,Alta33040%0%0%0%
105Condoms and contraceptives40140%0%0%0%
106Firewood or fuel wood44010%0%0%0%
107Wood charcoal (including shell or nut charcoal), whether or not agglomerated 44020%0%0%0%
108Government, Postal items, like envelope, Post card etc., sold by Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book form[4802,4817]48020%0%0%0%
109Printed books, including Braille books49010%0%0%0%
110Newspapers, journals and periodicals, whether or not illustrated or containing advertising material 49020%0%0%0%
111Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 49050%0%0%0%
112Earthern pot and clay lamps69120%0%0%0%
113Bangles (except those made from precious metals)70180%0%0%0%
114Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry 82010%0%0%0%
115Agricultural implements manually operated or animal driven82010%0%0%0%
116PARTS OF GOODS OF HEADING 8801 88030%0%0%0%
117Hearing aids90210%0%0%0%
118Slate pencils [9609] and chalk sticks.96090%0%0%0%
119Slates96100%0%0%0%

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Revised list of GST Rates of Goods on 11th Jun 2017 – All items

Revised list of GST Rates of Goods on 11th Jun 2017 – All items List

The 16th GST Council meeting held on 11th June 2017 in New Delhi. Council here revised the 66 items rates out of 133 representations.


Chapter heading/Sub Heading/HSN Code : 0506, 050790
Description of goodsBones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, etc.

Earlier GST rate approved by the GST Council : 5%
Revised GST Rate approved by the GST Council : 0%


Chapter heading/Sub Heading/HSN Code : 0801
Description of goodsCashew nut

Earlier GST rate approved by the GST Council12%
Revised GST Rate approved by the GST Council : 5%


Chapter heading/Sub Heading/HSN Code : 0801
Description of goodsCashew nut in shell

Earlier GST rate approved by the GST Council12%
Revised GST Rate approved by the GST Council : 5% [under reverse charge]


Chapter heading/Sub Heading/HSN Code : 0806
Description of goodsRaisin

Earlier GST rate approved by the GST Council12%
Revised GST Rate approved by the GST Council : 5%


Chapter heading/Sub Heading/HSN Code : 1104
Description of goodsCereal grains hulled

Earlier GST rate approved by the GST Council5%
Revised GST Rate approved by the GST Council : 0%


Chapter heading/Sub Heading/HSN Code : 20 [All goods]
Description of goodsPreparations of vegetables, fruits, nuts or other parts of plants, including pickle, murabba, chutney, jam, jelly.

Earlier GST rate approved by the GST Council18%/12%
Revised GST Rate approved by the GST Council 12%


Chapter heading/Sub Heading/HSN Code : 2103, 210300, 2103 9090
Description of goodsKetchup & Sauces [other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings], Mustard sauces.

Earlier GST rate approved by the GST Council18%
Revised GST Rate approved by the GST Council 12%


Chapter heading/Sub Heading/HSN Code : 21039010, 21039030, 21039040
Description of goodsCurry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings.

Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 2106
Description of goodsBari made of pulses including mungodi.

Earlier GST rate approved by the GST Council18%
Revised GST Rate approved by the GST Council 12%


Chapter heading/Sub Heading/HSN Code : 2501
Description of goodsSalt, all types

Earlier GST rate approved by the GST Council5%
Revised GST Rate approved by the GST Council 0%


Chapter heading/Sub Heading/HSN Code : chapter – 27
Description of goodsBio gas

Earlier GST rate approved by the GST Council12%
Revised GST Rate approved by the GST Council 5%


Chapter heading/Sub Heading/HSN Code : chapter – 30
Description of goodsInsulin

Earlier GST rate approved by the GST Council12%
Revised GST Rate approved by the GST Council 5%


Chapter heading/Sub Heading/HSN Code : chapter – 29, 30, 3302
Description of goods(i) Menthol and menthol crystals, 
(ii) Peppermint (Mentha Oil), (iii) Fractionated / de-terpenated mentha oil (DTMO), (iv) De-mentholised oil (DMO), (v) Spearmint oil,
(vi) Mentha piperita oil

Earlier GST rate approved by the GST Council18%
Revised GST Rate approved by the GST Council 12%


REVISED GST RATE FOR CERTAIN GOODS

[As per discussions in the 16th GST Council Meeting held on 11th June, 2017]


Chapter heading/Sub Heading/HSN Code : 33042000
Description of goodsKajal [other than kajal pencil sticks]

Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council Nil


Chapter heading/Sub Heading/HSN Code : 33042000
Description of goodsKajal pencil sticks

Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 3307
Description of goodsAgarbatti

Earlier GST rate approved by the GST Council12%
Revised GST Rate approved by the GST Council 5%


Chapter heading/Sub Heading/HSN Code : 3407
Description of goodsDental wax

Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 3822
Description of goodsAll diagnostic kits and reagents

Earlier GST rate approved by the GST Council18%
Revised GST Rate approved by the GST Council 12%


Chapter heading/Sub Heading/HSN Code : 3926
Description of goodsPlastic beads

Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 12%


Chapter heading/Sub Heading/HSN Code : 39269099
Description of goodsPlastic Tarpaulin

Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 4202
Description of goods(i) School satchels and bags other than of leather or composition leather; (ii) Toilet cases [4202 12 10]; (iii) and bags and shopping bags of artificial plastic material [42022210], of cotton [42022220], of jute [42022230], vanity bags  42022240]; (iv) Handbags of other materials excluding wicker work or basket work [42022910].

Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 4820
Description of goodsExercise books and note books

Earlier GST rate approved by the GST Council18%
Revised GST Rate approved by the GST Council 12%


Chapter heading/Sub Heading/HSN Code : 4823
Description of goodsKites

Earlier GST rate approved by the GST Council12%
Revised GST Rate approved by the GST Council 5%


Chapter heading/Sub Heading/HSN Code : 4903
Description of goodsChildren’s’ picture, drawing or colouring books

Earlier GST rate approved by the GST Council12%
Revised GST Rate approved by the GST Council Nil


Chapter heading/Sub Heading/HSN Code : Chapter – 57
Description of goodsCoir mats, matting and floor covering

Earlier GST rate approved by the GST Council12%
Revised GST Rate approved by the GST Council 5%


Chapter heading/Sub Heading/HSN Code : Chapter – 65 [All goods]
Description of goodsHeadgear and parts thereof

Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : Chapter – 68
Description of goodsFly ash blocks

Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 12%


Chapter heading/Sub Heading/HSN Code : 68101190
Description of goodsPre cast Concrete Pipes

Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 6906
Description of goodsSalt Glazed Stone Ware Pipes

Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 701510
Description of goodsGlasses for corrective spectacles and flint buttons
Earlier GST rate approved by the GST Council18%
Revised GST Rate approved by the GST Council 12%


Chapter heading/Sub Heading/HSN Code : Chapter – 71
Description of goodsRough precious and semi-precious stones
Earlier GST rate approved by the GST Council3%
Revised GST Rate approved by the GST Council 0.25%


Chapter heading/Sub Heading/HSN Code : 7607
Description of goodsAluminium foil
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


REVISED GST RATE FOR CERTAIN GOODS

[As per discussions in the 16th GST Council Meeting held on 11th June, 2017]


Chapter heading/Sub Heading/HSN Code : 8215
Description of goodsSpoons, forks, ladles, skimmers, cake servers, fish knives, tongs
Earlier GST rate approved by the GST Council18%
Revised GST Rate approved by the GST Council 12%


Chapter heading/Sub Heading/HSN Code : 8308
Description of goodsAll goods, including hooks and eyes
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 84
Description of goodsPawan Chakki that is Air Based Atta Chakki
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 5%


Chapter heading/Sub Heading/HSN Code : 84
Description of goodsFixed Speed Diesel Engines
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 12%


Chapter heading/Sub Heading/HSN Code : 4011
Description of goodsRear Tractor tyres and rear tractor tyre tubes
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 8708
Description of goodsRear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 8423 & 9016
Description of goodsWeighing Machinery [other than electric or electronic weighing machinery]
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 8443
Description of goodsPrinters [other than multifunction printers]
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 8482
Description of goodsBall bearing, Roller Bearings, Parts & related accessories
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 8504
Description of goodsTransformers Industrial Electronics
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 8504
Description of goodsElectrical Transformer
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 8504
Description of goodsStatic Convertors (UPS)
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 8521
Description of goodsRecorder
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 8525
Description of goodsCCTV
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 852560
Description of goodsTwo-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 12%


Chapter heading/Sub Heading/HSN Code : 8528
Description of goodsSet top Box for TV
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 8528
Description of goodsComputer monitors not exceeding 17 inches
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 8539
Description of goodsElectrical Filaments or discharge lamps
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 8544
Description of goodsWinding Wires
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 8544
Description of goodsCoaxial cables
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 854470
Description of goodsOptical Fiber
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 8472
Description of goodsPerforating or stapling machines (staplers), pencil sharpening machines
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 8715
Description of goodsBaby carriages
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 9002
Description of goodsIntraocular lens
Earlier GST rate approved by the GST Council18%
Revised GST Rate approved by the GST Council 12%


Chapter heading/Sub Heading/HSN Code : 9004
Description of goodsSpectacles, corrective
Earlier GST rate approved by the GST Council18%
Revised GST Rate approved by the GST Council 12%


REVISED GST RATE FOR CERTAIN GOODS

[As per discussions in the 16th GST Council Meeting held on 11th June, 2017]


Chapter heading/Sub Heading/HSN Code : 9017
Description of goodsInstruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers)
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 9403
Description of goodsBamboo furniture
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 9504
Description of goodsPlaying cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 12%


Chapter heading/Sub Heading/HSN Code : 9506
Description of goodsSwimming pools and padding pools
Earlier GST rate approved by the GST Council28%
Revised GST Rate approved by the GST Council 18%


Chapter heading/Sub Heading/HSN Code : 96031000
Description of goodsMuddhas made of sarkanda and phool bahari jhadoo
Earlier GST rate approved by the GST Council5%
Revised GST Rate approved by the GST Council 0%


Chapter heading/Sub Heading/HSN Code : 9704
Description of goodsPostage or revenue stamps, stamp-post marks, first-day covers, etc.
Earlier GST rate approved by the GST Council12%
Revised GST Rate approved by the GST Council 5%


Chapter heading/Sub Heading/HSN Code : 9705
Description of goodsNumismatic coins
Earlier GST rate approved by the GST Council12%
Revised GST Rate approved by the GST Council 5%


Chapter heading/Sub Heading/HSN Code : 48239011, 8472, 9101, 9102, 9021
Description of goodsBraille paper, braille typewriters, braille watches, hearing aids and other appliances to compensate for a defect or disability [These goods are covered in List 32 appended to notification No.12/2012-Customs, dated 17.03.2012 and are already at 5% GST rate (Chapter 90)]
Earlier GST rate approved by the GST Council :
Revised GST Rate approved by the GST Council 5%   


To Download the Official PDF of Revised list of GST Rates of Goods :

Revised GST Rates list Item Wise GST Rates list on 11th June, 2017 PDF Download File


items of gst with rates    GST 0% Rate Category Items List  

items of gst with rates    GST 5% Rate Category Items List 

items of gst with rates    GST 12% Rate Category Items List

items of gst with rates    GST 18% Rate Category Items List 

items of gst with rates    GST 28% Rate Category Items List    

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Revenue /Accounts Receivable under GST

RefSystem Requirement DescriptionExplanation/ApplicabilityComplies
S.1Each supply item can be given a default GST category: This will need to be contained in a tax code or similar table for each supply item.Tax rules and processing are different for each category of supply. Tax classifications include GST-free (0%), input-taxed (0%), taxable supply (10%), taxable importation or a separate classification for supplies taxed in a special way. Note that as the current draft Business Activity Statement requires a separate disclosure for GST free exports, a separate category for this type of supply may be needed.
S.2The default GST category on GST supplies can be changed at the time of invoicing if required.Supplies that would otherwise be GST-payable can become GST-free – for example, if the supply is exported. Also, for certain supplies the supplier and recipient can elect for a supply to be taxed or not.
S.3You will need to generate a Tax Invoice for all taxable supplies you make.A recipient can require you to provide a Tax Invoice within 28 days. However, you should generate a Tax Invoice without being requested to do so, therefore existing invoices or receipt documents should be adapted for this purpose. The Tax Invoice will need to include certain prescribed information to be contained in Regulations – for example, prices, GST amounts, recipient ABN or address. Tax Invoices are required for claiming input tax credits where the value of the consideration is more than $50.
S.4Additional information such as customer names, addresses and/or ABNs can be recorded on Tax Invoices if required.Regulations require that Tax Invoices for a supply of $1000 or more include additional information such as the customer name and address or ABN.
S.5An Adjustment Note can be produced where there is an adjustment event relating to a supply.You must give recipients of supplies Adjustment Notes where all or part of the supply is cancelled, the consideration is altered (eg. Volume discounts, refunds, returns, etc.), the GST category changes or an incorrect GST amount has been charged, or where the original supply was of a value exceeding $50. It must be produced within 28 days of a request from the acquirer. However, you should generate an Adjustment Note without being requested to do so, therefore existing credit notes or similar documents should be adapted to this purpose. The Adjustment Note will need to include certain prescribed information as determined by the commissioner of Taxation. The format is expected to be very similar to a tax invoice.
S.6The appropriate attribution rules for GST can be applied.For entities accounting for GST on a cash basis, GST payments are attributed to the tax period when the consideration is received. If a part of a consideration is received, GST for only the part received is attributed. Adjustments are attributable in the tax period in which the change in consideration is paid or received.

For entities accounting for GST on an accruals basis, GST payable is attributable to the earliest tax period in which any consideration is received or an invoice is issued.
Adjustments are attributed to the tax period in which the agency becomes aware of the need to make the adjustment.
S.7GST adjustments can be made for bad debts and bad debt recoveries.There are special rules regarding the GST treatment of bad debts. An adjustment can be made to claim back a credit for GST you have previously charged on a supply where the money remains uncollected for 12 months or more, or when a debt is written off as bad. Where an amount previously written off is recovered, you will need to make an adjustment to pay the GST again.
Not applicable if you account on a cash basis.
S.8GST amounts in accounts received or due, and adjustments, can be posted to the appropriate control accounts in the General ledger.Accounting standards will require amounts receivable and payable should be disclosed inclusive of GST. Revenues, expenses and assets should be recognised exclusive of GST.
S.9Supplies made through an agent can be recorded along with details or Tax Invoice issued by the agent.Either the agent or entity (as principal) can issue a Tax Invoice, but only one Tax Invoice can be issued. Therefore responsibility for issuing and retaining Tax Invoices need to be determined (principal or agent), and how the GST charged can be integrated into the council systems to produce General Ledger entries and Business Activity Statements.
S.10Supplies transferred between separately registered entities (or branches) which are taxable can be accounted for and distinguished from intra-entity supplies which are not taxable.Supplies from one GST registered entity (or branch) to another (or to a ‘parent company’) are subject to GST where the supplies are taxable supplies. The system will need to identify customers who are intra-entity and not charge on such supplies.
S.11Where you make supplies and the consideration is to be received on a progressive or periodic basis, GST need to be accounted for as if each progressive component of the supply were a separate supply.For progressive or periodic supplies, the whole GST amount for the supply is not accounted for when the first payment is received or the invoice is issued (as would otherwise be the case under the accrual method). Where the supplier of progressive or periodic supplies only issues the one invoice for the whole term of the supply, and does not issue regular invoices, it is important that the system does not attribute GST to a tax period for the whole invoice GST amount. The system needs to be able to attribute GST on each “separate supply” when the regular payments of the progressive supply are received (cash basis).
Not applicable if you do not/will not provide progressive or periodic supplies or receive the consideration progressively.
Not applicable if you account on a cash basis.
S.12For progressive or period contracts spanning 1 July 2000, the system will need to calculate GST only on the pro-rata portion post 1 July 2000.For agreements for periodic or progressive supply, the GST is calculated on the basis that the supplies are made on a continuous and uniform basis over the period of supply (such as subscriptions, memberships, maintenance agreements, etc).
If an invoice is issued before 1 July 2000 for a taxable supply after that date, the invoice does not need to be a “Tax Invoice”, but must contain certain minimum information, such as price of taxable supply and either a statement that the price of the taxable supply includes GST or the amount of GST.
S.13Tax Invoices issued can be readily accessed for five years.Tax Invoice issued electronically or in paper must be retained in a readily accessible form for five years after the date of the transaction.
S.14Ensure receipt amounts and other GST information interfacing with other systems account for GST in an appropriate manner.Depending on the use to which the information is put, information passed to interfacing systems may need to be adjusted to either include or exclude GST amounts and other details. For example, the Tax Invoices may be required to state prices net of GST with an additional line item for GST. The Business Activity Statement (in the current draft form) requires amounts to be disclosed on a gross basis.

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Impact of GST on Small and Medium Suppliers India

Impact of GST on Small and Medium Suppliers

Small and Medium Suppliers (“SMS”) forms the backbone of India’s economic activity and also as one of the prominent generators of employment.  GST is seen as a respite from multiplicity of taxes by many, however, there are certain aspects of GST which are very crucial for SMS and a timely understanding of those aspects can augment their growth in the new era. We shall in this article discuss the components of levy, composition scheme available to them, compliance complications as have to be handled by them.

The Parliament of India has enacted four laws for enforcement of Goods and Services Tax in India, viz., Central Goods and Services Tax Act, 2017 (CGST), Integrated Goods and Services Tax Act, 2017 (IGST), Union Territories Goods and Services Tax Act, 2017 (UTGST) and Goods And Services Tax (Compensation To States) Act, 2017 (“Compensation Act”).  The four Acts govern four different levies under the GST regime whereby CGST governs the levy of Central portion of GST on all intrastate transactions, IGST Act governs the levy of GST on all inter state transactions, UTGST Act governs the levy of GST in Union Territories and Compensation Act governs the levy of Compensation Cess to compensate the states losing revenue on enactment of GST.

  1. Levy under the CGST Act

Section 9 is the charging Section under CGST and provides for four categories of levy of GST on intra state transactions viz., forward charge, reverse charge on purchase from unregistered dealers, reverse charge on specified goods and services and levy on e-commerce companies.  The Section further provides for deferment of levy of CGST on the supply of petroleum crude, high speed diesel, motor spirit(commonly known as petrol), natural gas and aviation turbine fuel which shall be levied with effect from a later date as may be notified by the Government on the recommendations of the Council.Thus, there are certain important aspects which need to be understood by all SMS units:

  • Threshold Limit. Taxable person has been defined to mean a person who is registered or liable to be registered under section 22 or section 24 of CGST law.  Taxable person is defined either on the basis of person having aggregate turnover over Rs 20 Lakhs (Rs 10 Lakhs in case of special category states) or certain prescribed class of Suppliers who are required to obtain registrations even when their aggregate turnover is below the threshold limit.  However, the moment any suppler makes even a single rupee of inter state transaction, he shall have to get himself registered.  Thus, SMS need to ensure that in case they wish to enjoy the threshold exemption, they should not make any inter state supply.
  • One has to register at place from where he is making supply: SMS have to make it clear that they have to register at place from where they are maing supplies and not at the place at which they are making supplies.  For eg. A manufacturer of grills need to register in state where he has his place of business (factory etc.) and not the place at which he shall go to install the product (grill).
  • Branches to be deemed to be separate persons: Section 25 creates a deeming fiction whereby every Branch or establishment of any person which is seperately registered or is required to be separately registered shall be considered as different person.  Accordingly, any transaction between such persons shall be taxable and CGST+SGST / IGST shall be levied on such transactions.
  • Registered Persons would refrain from purchasing from unregistered dealers: The levy of GST under reverse charge on any person who buys from unregistered person would lead to refrainment of registered persons from purchasing from an unregistered person as such purchases are adding additional burden of compliance on their part which shall include determination of classification and rate of tax and any error in compliance shall bring additional burden of interest and penalty on such purchaser of goods. Thus, given a choice, most of the registered purchaser would opt to purchase from registered persons.
  1. Composition Levy:

As a unique aspect, Section 10 of CGST Act provides for an option to small supplier of goods and restaurant and caterers whose turnover not exceed fifty lakh rupees to pay, inlieu of the tax payable by him under Section 9, an amount calculated at such rate as may be prescribed, but not exceeding as under:

In case of a manufacturer1% of his turnover in state or UT
In case of restaurants and caterers2.5% of his turnover in state or UT
In case of other suppliers0.5% of his turnover in state or UT

Similar levy shall be enforced under the respective SGST Acts and accordingly, a person opting to pay under Composition shall need to pay twice the rate specified above.

  1. Determination of rate

While it has been suggested that the rate of GST should be uniform all across India, the same seems more unlikely looking into the local compulsions of various states.  Even otherwise, a single rate of GST has not been proposed and thus, there shall be different rates which have been suggested for GST.  Four slab rates have been proposed:

 Proposed GST Rates
Lower Rate5%
Standard Rate 112%
Standard Rate 218%
Higher Rate28%
Luxury Goods40%

It is proposed that 50% of the essential goods and services would be exempted from GST. Already 300 items in the Centre and nearly 80 items in the states enjoy exemption.  In order to check the rate of any good or services, one would need to refer to the schedule of rates.  While schedule of rates for goods shall be HSN based, schedule of rates for services shall be based on SAC.  It is important to understand that proper classification of a supply as goods and services and thereafter in proper category of goods or services is an imperative part of paying proper taxes. Any error in classification can lead to a demand of tax at a later stage.

  1. Tax on advance received

Earlier there was no tax (Excise or VAT) on the advances received for supply of goods.  It would be important for every SMS to note that in case they are receiving advances, they need to dispose their GST liability and in case they are paying advances, they need to factor the GST also in their working capital requirement.  It is also to be noticed that Input tax credit of GST paid on such advances is not available till the actual goods or services are received by the recipient and thus, till such delivery, the tax adds to the additional requirement of capital.

  1. Inter adjustment of Credits

The Input Tax Credit under the different GST Laws can be adjusted in the following manner:

gst impact on Small and Medium Suppliers

It is important to note that input tax credit of CGST is not available against the output tax liability of SGST tax. Accordingly, input tax credit of SGST is not available against the output tax liability of CGST tax.

gst impact cgst input tax sgst input tax

Input tax is the GST incurred on any purchase or acquisition of goods and services by a taxable person for the purpose of making a taxable supply in the course or furtherance of business. These purchases or acquisitions would include goods or services purchased or acquired locally, goods imported and services imported.

  1. Invoice

All registered persons supplying taxable goods or Taxable Services shall issue a tax invoice.  It is important to note that only tax invoice is to be issued ireespective of the fact as to whether the buyer is a registered person or not.  There is no concept of retail invoice in GST.  Only persons supplying non taxable goods can issue bills in lieu of invoices.  Also, in both interstate and intrastate transactions, only Tax invoices is to be issued.

  1. Returns

Every registered person other than a composition dealer has to file atleast three returns monthly and that too containing invoice level details.  The various returns which are required to be filed are as under:

Type of ReturnSectionFrequencyDue Date
Return of outward supplies other than Composition dealer Section 37(1)MonthlyOn or before 10th day of the month succeeding the month
Return of inward suppliesSection 38(1)MonthlyAfter 10th but on or before 15th day of the month succeeding the month
Return of inward/outward supplies, ITC availed, Tax payable/ paidSection 39MonthlyOn or before 20th day of the month succeeding the month
Return by person paying tax under composition levySection 39(2)QuarterlyOn or before 18th day of the month succeeding the quarter
Return by person paying TDSSection 39(3)MonthlyOn or before 10th day of the month succeeding the month
Return by Input Service DistributorSection 39(4)MonthlyOn or before 13th day of the month succeeding the month
Return by Non- resident Taxable PersonSection 39(5)MonthlyOn or before 20th day of the month succeeding the month
OR
Within 7 days after last day of validation of registration,
Whichever is earlier
First returnSection 40N/A
Annual returnSection 44AnnuallyOn or before 31st December following end of Financial year
Final returnSection 45N/AWithin 3 months from date of cancellation
Thus, while this is seen as an increased compliance burden by many, others are hopeful that this will curb all malpractices of bogus transactions in the economy and shall boost an honest tax payer.

  1. Records and Accounts

A registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of—

    1. production or manufacture of goods;
    2. inward and outward supply of goods or services or both;
    3. stock of goods;
    4. input tax credit availed;
    5. output tax payable and paid; and
    6. such other particulars as may be prescribed:

Books of accounts or other records are required to be kept and maintained by the registered taxable person shall be retained by such person until the expiry of seventy two months from the last date of filing of Annual Return for the year pertaining to such accounts and records.

There are many other aspects of GST which one can deliberate on and it is important for any person who is a supplier to understand all implications as the new regime shall be more based on self assessment and thus, the onus of the tax payer increases as any error in the compliance or improper understanding can lead to huge liability along with interest and penalty.

Continue reading “Impact of GST on Small and Medium Suppliers India”

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