E way bill
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The document discusses e-way bills under the GST system. It provides that e-way bills must be generated for the transportation of goods over Rs. 50,000 in value, and outlines who must generate them. It discusses when e-way bills are required or not required, their validity periods, required documents and details, their purpose for ensuring tax compliance, enforcement methods, and related forms.
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E way-bill
The document discusses the rules and procedures for generating e-way bills in India under the Goods and Services Tax (GST) system. It provides background on the introduction of e-way bills with the implementation of GST on July 1, 2017. It explains that e-way bills are electronic documents that must accompany the transportation of goods valued over Rs. 50,000 and are generated through the GST common portal. It also outlines the key parties involved in the e-way bill system including suppliers, recipients, and transporters.
E way bill under GST
The document provides information about e-way bills in India. It discusses the objective and need for e-way bills, provisions under law, the e-way bill generation process which involves filling Part A and Part B, validity periods, extensions, cancellations, exceptions and verification process. E-way bills are required for inter-state movement of goods of over Rs. 50,000 in value and aim to facilitate seamless movement of goods and prevent tax evasion. Registered persons need to generate e-way bills on the common portal prior to movement of goods, listing key details of the consignment, supplier and recipient.
E-Way Bill - GST in India
The document provides an overview of the e-Way Bill system under the Goods and Services Tax (GST) in India. It explains what an e-Way Bill is, who can generate e-Way Bills, how taxpayers and transporters can register and use the e-Way Bill portal to generate, update, cancel and manage e-Way Bills. It also provides the latest updates on the implementation of the national e-Way Bill system and the key activities and stakeholders involved.
Registration under GST Law
1. The document discusses the registration provisions under the Central Goods and Services Tax Act, including who is liable for registration, the registration procedure, and provisions around amendment, cancellation, and revocation of registration.
2. Key sections covered include sections 22-29 which deal with liability, exemptions, compulsory registration, registration procedure, deemed and special registrations, amendment of registration, cancellation of registration, and revocation of cancellation.
3. The registration process involves applying for registration, verification and approval, issuance of certificate, amendments, cancellations, and includes 30 registration forms prescribed.
Returns Under GST
- Periodic returns like GSTR-3 (monthly), GSTR-4 (quarterly for composition scheme taxpayers), GSTR-5 (non-resident taxpayers), GSTR-6 (input service distributors), and GSTR-7/8 (tax deducted at source) must be filed by specified due dates each period.
- An annual return (GSTR-9/9A/9B/9C) must be filed by 31 December each year, along with audited financial statements if annual turnover exceeds Rs. 2 crores.
- GSTR-1 provides outward supply details, while GSTR-2 details inward supplies based on GSTR-1 and GSTR-2A (
E-way bill
The following presentation enumerates E-way Bill -jurisprudence, the constitutional validity of E-Way bill, governing sections, modes of e-way bill generation, registration, validity, verification, offenses, and penalties. It also states about grievance redressal and documents to be carried during movement.
Input tax credit
This document provides an overview of input tax credit under the GST Act. It defines input tax and input tax credit, outlines the eligibility and conditions for claiming ITC, and discusses the time limit. It also covers apportionment of credit and blocked credits, availability of credit in special circumstances like new registration or exempt supplies becoming taxable. The document discusses ITC on capital goods, distribution of credit by an Input Service Distributor, and recovery of excess credit distributed. Overall it serves as a comprehensive guide to the key aspects of input tax credit under Indian GST law.
GST Composition Scheme
This document provides an introduction and overview of India's GST composition scheme. Key points include:
- The composition scheme is a simple alternative for small taxpayers with turnover less than Rs. 1.5 crore to pay GST at a fixed rate instead of going through regular GST procedures.
- As of 2019, service providers can now opt for the composition scheme if their turnover is below Rs. 50 lakhs.
- To be eligible, total turnover from all businesses with the same PAN must be below Rs. 1.5 crore, and some business types like manufacturers of specific goods are excluded.
- Opting for the composition scheme means no input tax credit can be claimed but
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E way-bill
The document discusses the rules and procedures for generating e-way bills in India under the Goods and Services Tax (GST) system. It provides background on the introduction of e-way bills with the implementation of GST on July 1, 2017. It explains that e-way bills are electronic documents that must accompany the transportation of goods valued over Rs. 50,000 and are generated through the GST common portal. It also outlines the key parties involved in the e-way bill system including suppliers, recipients, and transporters.
E way bill under GST
The document provides information about e-way bills in India. It discusses the objective and need for e-way bills, provisions under law, the e-way bill generation process which involves filling Part A and Part B, validity periods, extensions, cancellations, exceptions and verification process. E-way bills are required for inter-state movement of goods of over Rs. 50,000 in value and aim to facilitate seamless movement of goods and prevent tax evasion. Registered persons need to generate e-way bills on the common portal prior to movement of goods, listing key details of the consignment, supplier and recipient.
E-Way Bill - GST in India
The document provides an overview of the e-Way Bill system under the Goods and Services Tax (GST) in India. It explains what an e-Way Bill is, who can generate e-Way Bills, how taxpayers and transporters can register and use the e-Way Bill portal to generate, update, cancel and manage e-Way Bills. It also provides the latest updates on the implementation of the national e-Way Bill system and the key activities and stakeholders involved.
Registration under GST Law
1. The document discusses the registration provisions under the Central Goods and Services Tax Act, including who is liable for registration, the registration procedure, and provisions around amendment, cancellation, and revocation of registration.
2. Key sections covered include sections 22-29 which deal with liability, exemptions, compulsory registration, registration procedure, deemed and special registrations, amendment of registration, cancellation of registration, and revocation of cancellation.
3. The registration process involves applying for registration, verification and approval, issuance of certificate, amendments, cancellations, and includes 30 registration forms prescribed.
Returns Under GST
- Periodic returns like GSTR-3 (monthly), GSTR-4 (quarterly for composition scheme taxpayers), GSTR-5 (non-resident taxpayers), GSTR-6 (input service distributors), and GSTR-7/8 (tax deducted at source) must be filed by specified due dates each period.
- An annual return (GSTR-9/9A/9B/9C) must be filed by 31 December each year, along with audited financial statements if annual turnover exceeds Rs. 2 crores.
- GSTR-1 provides outward supply details, while GSTR-2 details inward supplies based on GSTR-1 and GSTR-2A (
E-way bill
The following presentation enumerates E-way Bill -jurisprudence, the constitutional validity of E-Way bill, governing sections, modes of e-way bill generation, registration, validity, verification, offenses, and penalties. It also states about grievance redressal and documents to be carried during movement.
Input tax credit
This document provides an overview of input tax credit under the GST Act. It defines input tax and input tax credit, outlines the eligibility and conditions for claiming ITC, and discusses the time limit. It also covers apportionment of credit and blocked credits, availability of credit in special circumstances like new registration or exempt supplies becoming taxable. The document discusses ITC on capital goods, distribution of credit by an Input Service Distributor, and recovery of excess credit distributed. Overall it serves as a comprehensive guide to the key aspects of input tax credit under Indian GST law.
GST Composition Scheme
This document provides an introduction and overview of India's GST composition scheme. Key points include:
- The composition scheme is a simple alternative for small taxpayers with turnover less than Rs. 1.5 crore to pay GST at a fixed rate instead of going through regular GST procedures.
- As of 2019, service providers can now opt for the composition scheme if their turnover is below Rs. 50 lakhs.
- To be eligible, total turnover from all businesses with the same PAN must be below Rs. 1.5 crore, and some business types like manufacturers of specific goods are excluded.
- Opting for the composition scheme means no input tax credit can be claimed but
E way bill
E Way Bill -
The nationwide e-way Bill system will be ready to be rolled out on a trial basis latest by 16th January, 2018.
Uniform system of e-way Bill for inter-State as well as intra-State movement will be implemented across the country by 1st June, 2018
Supply under GST (goods and services tax)
This document provides definitions and explanations of key terms under the Goods and Services Tax (GST) in India such as goods, services, taxable person, supplier, recipient, location of supply, and place of business. It explains concepts like input service distributor, usual place of residence, principal place of business, and fixed establishment. The document aims to outline the scope and coverage of entities, transactions, and locations that would be subject to GST in India.
Presentation E-WAY bill
- E-way bills are required for the movement of goods exceeding 50,000 INR and must be generated before movement commences. They are valid for a specified time period based on distance travelled.
- Mandatory implementation dates are February 1, 2018 for inter-state movement and June 1, 2018 for intra-state movement.
- The e-way bill procedures involve the registered consignor or consignee uploading details in Part A of the e-way bill form before movement, and an e-way bill number being generated upon submission. The transporter is responsible for generating the e-way bill if not provided by the consignor.
Composition Scheme Under GST
This document discusses India's Goods and Services Tax (GST) composition scheme. It provides:
1) An overview of the composition scheme, which allows eligible small businesses to pay tax at 1% of their annual turnover in lieu of regular tax.
2) Eligibility requirements to opt for the composition scheme, including an annual turnover limit of 50 lakhs.
3) Conditions for opting into the scheme, such as restrictions on inter-state supplies and inability to claim input tax credits.
GST-INPUT TAX CREDIT
The document provides information on input tax credit under GST in India. It defines key terms like input tax, input service, capital goods, output tax, inward and outward supplies. It explains the process of availing and utilizing input tax credit and conditions that must be met like having a valid tax invoice and the supplier depositing the taxes. Certain items are ineligible for input tax credit like motor vehicles, food and beverages, life and health insurance, and works contract services for construction of immovable property. The time limit to claim input tax credit is within one year from the invoice date or the due date of filing annual return, whichever is earlier.
GST Provisions relating to Export, import, sez etc
The document discusses key aspects of export and import of goods and services under GST. It explains that export of goods is treated as zero-rated supply and does not require fulfillment of additional conditions like export of services. Import of goods into India would be treated as an inter-state supply and subject to integrated tax. The document also discusses important points regarding imports including time and place of levy of tax, availability of input tax credit, and valuation for tax purposes. High sea sales occurring before goods cross Indian customs frontiers are treated as inter-state supplies subject to integrated tax.
GST Input Tax Credit
This document provides an overview of input tax credit (ITC) under the Goods and Services Tax (GST) regime in India. It defines key terms related to ITC such as input, capital goods, input tax, output tax, and reverse charge. It outlines the conditions for claiming ITC and lists items for which ITC is ineligible. It also discusses proportionate credit, adjustments to ITC, transition provisions for claiming ITC on stock, and the process for claiming ITC on inter-state and intra-state supplies.
Registration under GST Law
This document summarizes key aspects of registration under the Goods and Services Tax (GST) law in India, including:
1. Registration is required for any supplier whose aggregate turnover exceeds Rs. 20 lakhs or Rs. 10 lakhs in certain states. It authorizes the supplier to collect taxes and claim input tax credits.
2. Suppliers must register in each state where they conduct business operations. The registration process involves filing Form GST REG-01 along with required documents.
3. Other persons required to compulsory register include casual taxable persons, suppliers of online/electronic services, and those liable to pay tax under reverse charge.
Input Tax Credit under GST
Find out the detailed explanation of the provisions relating to Input Tax Credit under the dual GST Law from the presentation . Give it a read and we would love to know your feedback!
Registration under GST
Registration is required under GST for any supplier of goods or services whose aggregate turnover exceeds Rs. 20 lakh. Persons registered under earlier laws will be migrated to GST. Exemptions from registration include agriculturists and those exclusively engaged in exempt supplies. Additional categories requiring compulsory registration include inter-state suppliers and e-commerce operators. Registration involves declaring PAN and other details to obtain a temporary reference number, applying online with documents, and receiving a GSTIN. Amendments and cancellations to registrations are also conducted online. Non-resident taxable persons can obtain temporary registration by submitting passport details.
Reverse Charge under GST
OBJECTIVE
Under GST, the supplier of goods or services is liable to pay the tax to the Government. However, under the reverse charge mechanism (RCM), the liability to pay GST is cast on the recipient of the goods or services. Reverse charge means the liability to pay tax is on the recipient of supply of goods or services instead of the supplier of such goods or services in respect of notified categories of supply. In this webinar, we shall understand the applicability and provisions of RCM under GST.
Refund under GST updated
The document provides an overview of refund provisions under GST including situations where refunds may arise, legal provisions, refund procedures and time limits, refund scenarios, and basic features of the refund process. Key points include:
- Refunds can arise from excess payments, exports, deemed exports, provisional assessments, and other situations.
- The CGST and IGST Acts contain provisions regarding refund of tax, interest, and other amounts paid.
- The time limit to claim a refund is 2 years from the relevant date, and refunds must generally be sanctioned within 60 days.
- Various scenarios where refunds may be claimed are described, along with required documents and restrictions.
-
All about Input tax credit
The following Presentation enumerates the various provisions w.r.t. ITC, how it can be used,eligibilty and conditions for claiming ITC along with various case studies and illustrations. further, it elaborates the concept of input service distributor.
Invoice under gst
This document summarizes the key requirements for invoices under the Goods and Services Tax (GST) in India. It explains that tax invoices must be issued by regular GST dealers, while composition dealers issue bills of supply. A tax invoice must include information like the supplier/recipient names and GSTIN, invoice date and number, item details, tax rates and amounts. Tax invoices are issued in multiple copies depending on the recipient. Supplementary invoices and credit/debit notes are also discussed.
Gst registration in india
Introduction
This PPT explains the complete procedure regarding the GST registration in India. It also explains the complete registration rules as per GST act. This presentation also covers practical aspects to the GST registration in India. If you want to get the GST registration online, then you are at the right place.
Brief Registration rules
1. Every person shall be liable to be registered under GST if the total turnover (including exempt supplies) crosses the of Rs.20 lakh in a financial year. However, for north eastern states, the turnover limit is Rs.10 lakh.
2. To be eligible for GST registration, the person must have a valid PAN number (passport in case of non resident).
3. The GST registration is taken from the place where supply is executed. E.g. Mr. A is selling goods from his godown in Laxmi Nagar Delhi, and then he is liable to take registration from Laxmi Nagar, Delhi.
4. Turnover for registration is to be calculated on all India bases and not on state wise.
E.g. if you have business one at Delhi and another is in Uttar Pradesh, then for GST registration the total combine turnover of Delhi and UP is to be taken.
5. Person must apply for GST registration within 30 days of becoming liable for GST registration.
6. If a person wants to add a branch outside the state, then he shall need to apply for another GST registration in the respective state.
7. A person registered under GST voluntarily shall need to comply with GST like any other registered person.
Mandatory Registration
Further, there are another categories of taxpayers who are required to take GST registration in India irrespective of the turnover, i.e. even if the person has Re.1 turnover, he needs to get GST registration if he falls under the categories of mandatory registration.
Kindly read the presentation to know the complete information and procedure about the GST registration.
About the Author
This presentation has been prepared by CA Paras Mehra, who is professionally associated with www.hubco.in, an online legal website which deals in online GST registration, GST return filing, Company registration, Nidhi Company registration, Compliances etc.
GST Input Tax Credit
This document provides information about input tax credit under GST including definitions, eligibility conditions, and procedures. It discusses what constitutes input, input services, capital goods, and the electronic credit ledger. It outlines the primary conditions for claiming ITC including the invoice, payment, and filing of returns. Special scenarios where ITC can be claimed are described. The document also discusses blocked credits, apportionment of credit, and the process for determining and reversing ITC.
E way bill
OBJECTIVES:
Introduction
Implementation
Requirement to generate an E-Waybill
Persons required to generate E-Way bill
Registration
Generation
Other clarifications
Composition Scheme.pptx
The composition scheme under GST allows small taxpayers with an annual turnover of less than Rs. 1.5 crore to pay taxes at a fixed rate instead of the normal tax rates. Those in certain northeast states have a lower threshold of Rs. 75 lakh. Taxpayers opting for this scheme can provide limited services but cannot claim input tax credits or make inter-state supplies. To opt in, one files Form CMP-02 annually with restrictions on certain goods like tobacco. Bills of supply must be issued in lieu of tax invoices and payments cover taxes on supplies, reverse charges, and purchases from unregistered dealers. Benefits include lower compliance and cash flow while restrictions include limited operations and no input tax credits.
Levy & collection
This document discusses various aspects of CGST/SGST levy and collection under Section 9 of the CGST Act, including:
1. Rates not exceeding 20% apply to intra-state supplies except alcoholic liquor for human consumption.
2. Petrol and its by-products shall be levied with effect from the date notified by the government based on council recommendations.
3. For mixed and composite supplies, the highest tax rate among the goods or services in the combination is applied to calculate tax liability for mixed supplies, while the rate applicable to the principal supply is applied for composite supplies.
Supply, Levy and Composition Levy under GST
The following presentation enumerates the supply of goods and services, Levy and Composition Levy under GST.
E way bill 2017-18
E-Way Bill is an electronic way bill that must be generated for the movement of goods over Rs. 50,000 between two taxable regions. It is generated on a common portal and provides a unique bill number to the supplier, recipient, and transporter. An e-Way Bill must be created for supply-based movements like sales as well as non-supply movements like returns. It is required for inter-state movement by principal to job worker and handicraft dealer exempted from registration. E-Way Bill is not needed for non-motorized transport or transport from ports directly to ICD/CFS. Implementation is mandatory in some states for inter-state movement. Details required include invoice, transporter ID/
125057137.ppsx
E-way bills must be generated for the movement of goods valued over Rs. 50,000. E-way bills can be generated online, via SMS, Android app, or API integration. An e-way bill number is provided to the supplier, recipient, and transporter. E-way bills are valid for 1 day for every 100km of travel (20km for oversized goods), and can be extended within 4 hours of expiry. Registered persons, unregistered suppliers to registered persons, and transporters may need to generate e-way bills depending on the circumstances of the movement of goods. Certain documents must be present and some types of transport and goods are exempt from the e-way bill requirement.
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Uniform system of e-way Bill for inter-State as well as intra-State movement will be implemented across the country by 1st June, 2018
Supply under GST (goods and services tax)
This document provides definitions and explanations of key terms under the Goods and Services Tax (GST) in India such as goods, services, taxable person, supplier, recipient, location of supply, and place of business. It explains concepts like input service distributor, usual place of residence, principal place of business, and fixed establishment. The document aims to outline the scope and coverage of entities, transactions, and locations that would be subject to GST in India.
Presentation E-WAY bill
- E-way bills are required for the movement of goods exceeding 50,000 INR and must be generated before movement commences. They are valid for a specified time period based on distance travelled.
- Mandatory implementation dates are February 1, 2018 for inter-state movement and June 1, 2018 for intra-state movement.
- The e-way bill procedures involve the registered consignor or consignee uploading details in Part A of the e-way bill form before movement, and an e-way bill number being generated upon submission. The transporter is responsible for generating the e-way bill if not provided by the consignor.
Composition Scheme Under GST
This document discusses India's Goods and Services Tax (GST) composition scheme. It provides:
1) An overview of the composition scheme, which allows eligible small businesses to pay tax at 1% of their annual turnover in lieu of regular tax.
2) Eligibility requirements to opt for the composition scheme, including an annual turnover limit of 50 lakhs.
3) Conditions for opting into the scheme, such as restrictions on inter-state supplies and inability to claim input tax credits.
GST-INPUT TAX CREDIT
The document provides information on input tax credit under GST in India. It defines key terms like input tax, input service, capital goods, output tax, inward and outward supplies. It explains the process of availing and utilizing input tax credit and conditions that must be met like having a valid tax invoice and the supplier depositing the taxes. Certain items are ineligible for input tax credit like motor vehicles, food and beverages, life and health insurance, and works contract services for construction of immovable property. The time limit to claim input tax credit is within one year from the invoice date or the due date of filing annual return, whichever is earlier.
GST Provisions relating to Export, import, sez etc
The document discusses key aspects of export and import of goods and services under GST. It explains that export of goods is treated as zero-rated supply and does not require fulfillment of additional conditions like export of services. Import of goods into India would be treated as an inter-state supply and subject to integrated tax. The document also discusses important points regarding imports including time and place of levy of tax, availability of input tax credit, and valuation for tax purposes. High sea sales occurring before goods cross Indian customs frontiers are treated as inter-state supplies subject to integrated tax.
GST Input Tax Credit
This document provides an overview of input tax credit (ITC) under the Goods and Services Tax (GST) regime in India. It defines key terms related to ITC such as input, capital goods, input tax, output tax, and reverse charge. It outlines the conditions for claiming ITC and lists items for which ITC is ineligible. It also discusses proportionate credit, adjustments to ITC, transition provisions for claiming ITC on stock, and the process for claiming ITC on inter-state and intra-state supplies.
Registration under GST Law
This document summarizes key aspects of registration under the Goods and Services Tax (GST) law in India, including:
1. Registration is required for any supplier whose aggregate turnover exceeds Rs. 20 lakhs or Rs. 10 lakhs in certain states. It authorizes the supplier to collect taxes and claim input tax credits.
2. Suppliers must register in each state where they conduct business operations. The registration process involves filing Form GST REG-01 along with required documents.
3. Other persons required to compulsory register include casual taxable persons, suppliers of online/electronic services, and those liable to pay tax under reverse charge.
Input Tax Credit under GST
Find out the detailed explanation of the provisions relating to Input Tax Credit under the dual GST Law from the presentation . Give it a read and we would love to know your feedback!
Registration under GST
Registration is required under GST for any supplier of goods or services whose aggregate turnover exceeds Rs. 20 lakh. Persons registered under earlier laws will be migrated to GST. Exemptions from registration include agriculturists and those exclusively engaged in exempt supplies. Additional categories requiring compulsory registration include inter-state suppliers and e-commerce operators. Registration involves declaring PAN and other details to obtain a temporary reference number, applying online with documents, and receiving a GSTIN. Amendments and cancellations to registrations are also conducted online. Non-resident taxable persons can obtain temporary registration by submitting passport details.
Reverse Charge under GST
OBJECTIVE
Under GST, the supplier of goods or services is liable to pay the tax to the Government. However, under the reverse charge mechanism (RCM), the liability to pay GST is cast on the recipient of the goods or services. Reverse charge means the liability to pay tax is on the recipient of supply of goods or services instead of the supplier of such goods or services in respect of notified categories of supply. In this webinar, we shall understand the applicability and provisions of RCM under GST.
Refund under GST updated
The document provides an overview of refund provisions under GST including situations where refunds may arise, legal provisions, refund procedures and time limits, refund scenarios, and basic features of the refund process. Key points include:
- Refunds can arise from excess payments, exports, deemed exports, provisional assessments, and other situations.
- The CGST and IGST Acts contain provisions regarding refund of tax, interest, and other amounts paid.
- The time limit to claim a refund is 2 years from the relevant date, and refunds must generally be sanctioned within 60 days.
- Various scenarios where refunds may be claimed are described, along with required documents and restrictions.
-
All about Input tax credit
The following Presentation enumerates the various provisions w.r.t. ITC, how it can be used,eligibilty and conditions for claiming ITC along with various case studies and illustrations. further, it elaborates the concept of input service distributor.
Invoice under gst
This document summarizes the key requirements for invoices under the Goods and Services Tax (GST) in India. It explains that tax invoices must be issued by regular GST dealers, while composition dealers issue bills of supply. A tax invoice must include information like the supplier/recipient names and GSTIN, invoice date and number, item details, tax rates and amounts. Tax invoices are issued in multiple copies depending on the recipient. Supplementary invoices and credit/debit notes are also discussed.
Gst registration in india
Introduction
This PPT explains the complete procedure regarding the GST registration in India. It also explains the complete registration rules as per GST act. This presentation also covers practical aspects to the GST registration in India. If you want to get the GST registration online, then you are at the right place.
Brief Registration rules
1. Every person shall be liable to be registered under GST if the total turnover (including exempt supplies) crosses the of Rs.20 lakh in a financial year. However, for north eastern states, the turnover limit is Rs.10 lakh.
2. To be eligible for GST registration, the person must have a valid PAN number (passport in case of non resident).
3. The GST registration is taken from the place where supply is executed. E.g. Mr. A is selling goods from his godown in Laxmi Nagar Delhi, and then he is liable to take registration from Laxmi Nagar, Delhi.
4. Turnover for registration is to be calculated on all India bases and not on state wise.
E.g. if you have business one at Delhi and another is in Uttar Pradesh, then for GST registration the total combine turnover of Delhi and UP is to be taken.
5. Person must apply for GST registration within 30 days of becoming liable for GST registration.
6. If a person wants to add a branch outside the state, then he shall need to apply for another GST registration in the respective state.
7. A person registered under GST voluntarily shall need to comply with GST like any other registered person.
Mandatory Registration
Further, there are another categories of taxpayers who are required to take GST registration in India irrespective of the turnover, i.e. even if the person has Re.1 turnover, he needs to get GST registration if he falls under the categories of mandatory registration.
Kindly read the presentation to know the complete information and procedure about the GST registration.
About the Author
This presentation has been prepared by CA Paras Mehra, who is professionally associated with www.hubco.in, an online legal website which deals in online GST registration, GST return filing, Company registration, Nidhi Company registration, Compliances etc.
GST Input Tax Credit
This document provides information about input tax credit under GST including definitions, eligibility conditions, and procedures. It discusses what constitutes input, input services, capital goods, and the electronic credit ledger. It outlines the primary conditions for claiming ITC including the invoice, payment, and filing of returns. Special scenarios where ITC can be claimed are described. The document also discusses blocked credits, apportionment of credit, and the process for determining and reversing ITC.
E way bill
OBJECTIVES:
Introduction
Implementation
Requirement to generate an E-Waybill
Persons required to generate E-Way bill
Registration
Generation
Other clarifications
Composition Scheme.pptx
The composition scheme under GST allows small taxpayers with an annual turnover of less than Rs. 1.5 crore to pay taxes at a fixed rate instead of the normal tax rates. Those in certain northeast states have a lower threshold of Rs. 75 lakh. Taxpayers opting for this scheme can provide limited services but cannot claim input tax credits or make inter-state supplies. To opt in, one files Form CMP-02 annually with restrictions on certain goods like tobacco. Bills of supply must be issued in lieu of tax invoices and payments cover taxes on supplies, reverse charges, and purchases from unregistered dealers. Benefits include lower compliance and cash flow while restrictions include limited operations and no input tax credits.
Levy & collection
This document discusses various aspects of CGST/SGST levy and collection under Section 9 of the CGST Act, including:
1. Rates not exceeding 20% apply to intra-state supplies except alcoholic liquor for human consumption.
2. Petrol and its by-products shall be levied with effect from the date notified by the government based on council recommendations.
3. For mixed and composite supplies, the highest tax rate among the goods or services in the combination is applied to calculate tax liability for mixed supplies, while the rate applicable to the principal supply is applied for composite supplies.
Supply, Levy and Composition Levy under GST
The following presentation enumerates the supply of goods and services, Levy and Composition Levy under GST.
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GST Provisions relating to Export, import, sez etc
GST Provisions relating to Export, import, sez etc
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E way bill 2017-18
E-Way Bill is an electronic way bill that must be generated for the movement of goods over Rs. 50,000 between two taxable regions. It is generated on a common portal and provides a unique bill number to the supplier, recipient, and transporter. An e-Way Bill must be created for supply-based movements like sales as well as non-supply movements like returns. It is required for inter-state movement by principal to job worker and handicraft dealer exempted from registration. E-Way Bill is not needed for non-motorized transport or transport from ports directly to ICD/CFS. Implementation is mandatory in some states for inter-state movement. Details required include invoice, transporter ID/
125057137.ppsx
E-way bills must be generated for the movement of goods valued over Rs. 50,000. E-way bills can be generated online, via SMS, Android app, or API integration. An e-way bill number is provided to the supplier, recipient, and transporter. E-way bills are valid for 1 day for every 100km of travel (20km for oversized goods), and can be extended within 4 hours of expiry. Registered persons, unregistered suppliers to registered persons, and transporters may need to generate e-way bills depending on the circumstances of the movement of goods. Certain documents must be present and some types of transport and goods are exempt from the e-way bill requirement.
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The document summarizes key aspects of the GST electronic way bill (e-way bill) system in India. It explains that under GST, an e-way bill must be generated prior to transporting goods over Rs. 50,000 in value, and provides details on who can generate e-way bills, the information required, validity periods, documents that must be carried during transport, and procedures for inspection and verification of goods in transit. Unique e-way bill numbers are issued electronically on the common GST portal to the supplier, recipient, and transporter. E-way bills can generally be generated by suppliers, recipients, and transporters using the GST portal.
(26)e way bill ppt hari master piece
The document provides an introduction and overview of e-way bills in India. It explains that e-way bills are electronic documents that must accompany the transportation of goods valued over Rs. 50,000. It outlines the objectives of e-way bills such as enabling a single bill for nationwide transportation of goods, preventing tax evasion, and tracking goods movement. It describes the process for generating e-way bills, including who is responsible, when they must be generated, and how to generate them on the e-way bill portal. It also covers updating transportation details, using a single e-way bill for multiple modes of transport, and generating consolidated e-way bills for multiple consignments in one vehicle.
E way bill under GST Law
The document summarizes the key provisions around e-way bills under the GST law. It discusses the 5 rules dealing with e-way bills - information to be provided prior to movement of goods, documents/devices to be carried during transit, verification of documents/conveyances during transit, inspection of goods, and facility for uploading detention details. It provides details on when an e-way bill is required, its validity period, documents to be carried, and consequences of acceptance/rejection of details by the recipient. RFID is required to be mapped to the e-way bill number for certain class of transporters.
E way bill update
E-way bill is mandatory for transportation of goods in relation to all types of transactions such as outward supply whether within the State or interstate, inward supply whether from within the State or from interstate including from unregistered persons or for reasons other than supply also. However, from 1st April 2018, e-way bill is required only for interstate movement. For intra-State movement of goods, the requirement for eway bill will be introduced in a phased manner, for which rules will be notified by respective states separately.
This document has been intended to throw light on basics of e-way bill, how and when it is generated, application of e-way bill in special scenarios like bill to-ship to, etc.
E way bill: Applicable for inter-State movement w.e.f. Apr 1, 2018
This slide deck explains when and how e-way bill under GST law to be generated, application of e-way bill in special scenarios like bill to-ship to and important FAQs.
E way bill ppt ammuhari creatios
The document discusses the introduction and objectives of e-way bills in India, which are electronic documents that must accompany the transportation of goods valued over 50,000 INR to track movement and prevent tax evasion; it outlines the procedures for generating e-way bills, including who is responsible, when they are required, and how transportation details can be updated; the last part covers consolidating multiple e-way bills into a single document for transporting multiple consignments.
(26)e way bill ppt hari master piece
The document provides an introduction and overview of e-way bills in India. It discusses that e-way bills are electronic documents that must accompany the transportation of goods valued over Rs. 50,000. The key objectives of e-way bills are to prevent tax evasion, enable hassle-free movement of goods across India, and track the movement of goods. It outlines the procedures for generating e-way bills, including who can generate them, when they must be generated during the movement of goods, and how transportation details can be updated.
(26)e way bill ppt ah authors
The document discusses electronic way bills (e-way bills) in India. Key points:
- E-way bills are required for movement of goods valued over Rs. 50,000 and aim to streamline transportation and prevent tax evasion.
- Registered persons must generate an e-way bill on the portal prior to transporting applicable goods, providing details of the consignment in Part A and transportation in Part B.
- Part B transportation details can be updated multiple times until delivery to account for changes like trans-shipment or breakdown.
- One e-way bill can be used for a shipment moving via different modes of transport by updating Part B as needed. Transporters can also
Matching concept, E way bills and SEZ.pdf
The document summarizes key concepts related to matching and mismatching of input tax credits under GST, as well as e-way bills. It discusses how input tax credits must be matched between supplier and recipient invoices, integrated goods and services tax, and to prevent duplication of claims. It then describes the introduction and generation of e-way bills when goods valued over Rs. 50,000 are transported, as well as required documents. Specific cases where e-way bills are not needed are outlined, along with details on special economic zones and their treatment under GST.
E-Way bill - PPT.pdf
The e-way bill system shifts the goods movement monitoring model from a post-movement capture approach to a pre-movement declaration system. Key objectives include implementing a single e-way bill for nationwide movement of goods, hassle-free transporter movement, controlling tax evasion, and easier verification for officers. Benefits are reduced compliance burden, elimination of corruption, self-compliance, environmental protection, and improved data and analysis. The system is implemented through a portal and involves traders, transporters, and officers.
Gst e way bill
E-way bills are required for the movement of goods of more than Rs. 50,000 in value. The registered person causing movement of goods must generate an e-way bill by providing information in Part A of Form GST EWB-01 before movement begins. For transportation by the registered person, the e-way bill must be generated before commencement of movement. If transported by another, Part A must be filled and the transporter can generate the e-way bill. E-way bills are valid for 1 day plus additional days based on the distance travelled and cargo type.
E way bill
E-way bills are required for the movement of goods over Rs. 50,000 between states and union territories in India. They are electronic documents generated on the GST portal that must accompany goods in transit. E-way bills provide benefits like ensuring goods are reaching the recipient, preventing tax evasion through generation of fake invoices. They must be generated by the supplier, recipient, or transporter depending on who arranges the movement of goods. Various details must be provided in the e-way bill including the transporter details, goods description, and validity is dependent on distance of transport. E-way bills can be verified by tax officials during transit and cancelled if goods are not transported as described.
Eway bill
The document provides information about e-way bills in India, including:
1) It explains what an e-way bill is and the legal framework for e-way bills according to Notification No. 27/2017 and Rules 138-138D.
2) It outlines the process for generating an integrated e-way bill through the common portal, including filling out forms GST EWB-01 for outward and inward supplies.
3) It provides details on the documents and devices required to be carried during transportation according to Rule 138A and the process for verification.
E bills PPT.pdf
This document provides an overview of e-way bills under the Goods and Services Tax (GST) system in India. It defines an e-way bill as an electronic document used to track the movement of goods. It explains that e-way bills must be generated for the transportation of goods valued over 50,000 Indian rupees (Rs). It outlines who needs to generate e-way bills, including registered persons, unregistered persons, and transporters. It also describes the required documents, contents, generation methods, cancellation process, exemptions, penalties, and benefits of the e-way bill system.
Custom clearance
The document discusses the process and documentation required for customs clearance of export shipments in India. It involves 10 steps: 1) registration for a Business Identification Number, 2) electronic filing of the shipping bill, 3) generation of the shipping bill, 4) checking of documents at the customs house, 5) physical examination of cargo, 6) drawl of samples if required, 7) generation of shipping bills, 8) loading of goods under customs supervision, 9) obtaining the mate's receipt, 10) collection of the bill of lading upon exchange of the mate's receipt. The exporter must submit various documents like the shipping bill, commercial invoice, exchange control form, packing list, certificate of origin etc. to customs for
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Presentation on electronic way (e way) bill spw m4
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E way bill: Applicable for inter-State movement w.e.f. Apr 1, 2018
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E way bill
- 3. What is an e-Way Bill? 1. E-Way Bill is an electronic way bill for movement of goods which can be generated on the e-Way Bill Portal. 2. Transport of goods of more than Rs 50,000 in value cannot be made by a registered person without an e- way bill. 3. E-way bill can also be generated or cancelled through SMS. 4. When an e-way bill is generated a unique e-way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.
- 4. 2. When Should e-Way Bill be issued? E-way bill will be generated when there is a movement of goods of value more than Rs. 50,000 – In relation to a ‘supply’ 1. For reasons other than a ‘supply’ ( say a return) 2. Due to inward ‘supply’ from an unregistered person 3. For this purpose, a supply may be either of the following: a) A supply made for a consideration (payment) in the course of business b) A supply made for a consideration (payment) which may not be in the course of business c) A supply without consideration (without payment)In simpler terms, the term ‘supply’ usually means a: d) Sale – sale of goods and payment made e) Transfer – branch transfers for instance f) Barter/Exchange – where the payment is by goods instead of in money g) Therefore, e-Way Bills must be generated on the common portal for all these types of movements.
- 5. 3. Cases when e-Way bill is Not Required In the following cases it is not necessary to generate e-Way Bill: 1. The mode of transport is non-motor vehicle 2. Goods transported from port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs. 3. Transport of specified goods (PDF of List of Goods). Note: Part B of e-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 10 Kms and transport is within the same state.
- 6. 4. Who should Generate an e-Way Bill? 1. Registered Person – E-way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry e-way bill even if the value of goods is less than Rs 50,000. 2. Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier. 3. Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.
- 7. Validity of e-Way Bill An e-way bill is valid for periods as listed below, which is based on the distance travelled by the goods. Validity is calculated from the date and time of generation of e-way bill distance Validity of EWB LessThan 100 Kms 1 Day For every additional 100 Kms or part thereof additional 1 Day
- 8. Documents or Details required to generate e-Way Bill 1. Invoice/ Bill of Supply/Challan related to the consignment of goods. 2. Transport by road –Transporter ID orVehicle number. 3. Transport by rail, air, or ship –Transporter ID,Transport document number, and date on the document.
- 9. Purpose of E-Way Bill E-way bill is a mechanism to ensure that goods being transported comply with the GST Law and is an effective tool to track movement of goods and check tax evasion
- 10. Enforcement 1. RFID readers to be installed at places meant for verification. 2. Physical verification to be by authorised proper officer. 3. On receipt of specific information of evasion of tax, physical verification of a specific conveyance ….. after obtaining necessary approval of the Commissioner or an officer authorized by him in this behalf
- 11. List of Forms
- 12. Form GST EWB-01