This document provides an overview of a workshop on Goods and Service Tax (GST) in India. It begins with welcoming remarks and instructions to turn off devices. It then covers definitions of taxes, problems with the current tax structure, how GST aims to address these issues, types of GST, FAQs on GST, implementation process, benefits for businesses, registration process, returns, related terms, and courses offered on GST and Tally accounting software.

1. WELCOME EVERYBODY TO THE
WORKSHOP OF
GOODS AND SERVICE TAX
(GST)

2. Mr. Ritesh Khetan
(Director- Technobrains Education Pvt. Ltd.)
GST
Presenter for the Day-
Please Turn off Your Mobile & other
devices as the destruction will cause
Knowledge Loss to you also.Catch us -
www.tallybrains.com

3. Tally Brains is a brand
of an ISO Certified
Company Technobrains
Education Private
Limited - Mumbai

4. WHAT IS?

5. CURRENT TAX STRUCTURE
SCH VII/ Article - 246

6. DEFINITION OF TAXES

7. PROBLEMS

8. WHAT GST DEAL WITH?

9. GST
Goods & Service Tax

10. Types of GST

11. FAQs

12. GST in India

13. Revenue Neutral Rate (RNR)

14. GST Rates

15. General Rules

16. General Rules

17. Problems

18. How will it Effect us?
• Goods will go Cheaper
Two wheelers/Cars – Current – 30-44% (Now 28%)
Property – Only GST
Restaurants – Only GST
Electronics – 12.5+14.5 = 27%
Food Products – 9% (Now 5%)
Beauty Products – 21% (now 18)
• Goods will go costly
Readymade & Jeweler – 3-6%
A.C./TV – 21% (Now 28%)
Packaged Foods – 4-6%
Discount – Now on final than on MRP
Services – 15%
Pan Masala, Ciggrate, Luxury Cars, Soft Drinks etc

19. IMPLEMENTATION OF GST

20. Businessman Benefits

21. GST Registration Process

22. GST Registration Process

23. GST Registration Process

24. GST Returns
• Outward SuppliesSch 25
• Returns SuppliesSch 27
• Claim of ITC & Provision of AcceptanceSch 28
• Matching, Reversal & ReclaimSch 29
• Annual ReturnsSch 30
• Final ReturnsSch 31
• Notice to DefaultersSch 32
• Late Fee for delay in Return FillingSch 33
• Tax Return PreparersSch 34
• Inward SuppliesSch 26

25. GST Returns
• Outward Supplies (10th of Next MonthGSTR1
• Compound Tax Payers (18th of Next Quarter)GSTR4
• Inward Supplies (15th of Next MonthGSTR2
• Consolidated (20th of Next MonthGSTR3
• Non-Resident (7th day of Date of Reg.)GSTR5
• Input Service Distributors (13th of Next Month)GSTR6
• TDS (10th of Next Month)GSTR7
• Annual Return (31st of Next F.Y.)GSTR8
• ITC Ledgers, Cash Ledgers, Tax ledgers (on continuous basis)Ledgers

26. GST Returns
Zero Rated
Supplies
Exports
Interstate Supplies
& Goods Return
Debit Note/Credit
Note
Supplementary
Invoice
GSTR1
Inward Supplies
(Interstate)
Inward Supplies
(Interastate)
Debit Note/Credit
Note
GSTR2

27. GST Returns Filling Process
Upload CN/DN, Invoice etc
Auto Generate GSTR2 on basis of GSTR1 of other
Accept it, Reject it or Modify it
Add Missing Invoices
Complete above by 17th
Net Tax Pay on basis of GSTR3
Upload and Accept GSTR3

28. GST Related Terms
 Output GST – GST on Sales of Goods or
rendering any service
 ITC - Input GST can be claimed during paying
Output GST to Govt.
 GST Payable – Input GST- Output GST
 Input GST – GST on Purchase of Goods or
receiving of Service

29. GST Related Terms
CGST
• CGST
• IGST
SGST
• SGST
• IGST
IGST
• IGST
• CGST
• SGST
SGST
X
CGST
X

30. GST Related Terms
 Return Filled by Normal, Consignee, Non-Resident, TDS deductor etc.
 Submission of Return even if NO BUSINESS
 B2B Transaction – Complete details for all Business
 Common Return for CGST, SGST & IGST
 Return not allowed if previous return is not filled

31. ?

33. ACCOUNTS
Calculate the
Number of

34. ELIGIBILITY SALARY NO. OF
POSTS
VACANT
TALLY 7.2 5000-7000/- 2500 500
TALLY.ERP
9 Basic
6000-8000/- 4000 2000
TALLY.ERP
9 Expert
7000-
10000/-
6000 3000
TALLY.ERP
9 with
Taxation
(CPA-T)
8000-
15000/-
3500 2000

35. Tally Brains has
placement ratio of 93%
with average salary of
8500/- in Tally Courses

36. Provides Lifetime
Job Support Guarantee
and
Work site Problems

37. I am Not a student of
Commerce, Why Do I
Need Tally?

38. TALLY FOR ALL
58% Commerce
22% Science with B.E.
15% Arts
5% Others
Course wise ratio of Tally Brains Students in 201

39. OUR TIE-UPS

41. CA Jai Chopra
CA Nikita Golchea
CS Bikram Mund
Asst. Prof. Ritesh Khetan
Ex. Accountant Dheeraj

42. WHAT IS?

43. IT??WHICH IS USED FOR
IN COMPUTER
IS AN

45. STEPS5JOURNAL ENTRIES

46. SIMPLY ACCOUNTING SOFTWARE FULFILLS
OUR THREE PURPOSES
Accounting
Software
Masters Transactions Reports

47. VERSIONS OF TALLY.ERP 9
Tally 4.5
Tally 5.0
Tally 5.4
Tally 6.3
Tally 7.2
Tally 8.1
Tally 9.0
TALLY.ERP 9

48. DIFFERENT ERP SOFTWARES

49. WHY
IS SO
????

50. REASONS
UPDATES
AVAILABILITY OF PROFESSIONALS

51. CREATING
COMPANY
1
MASTERSTRANSACTIONS
REPORTS
234
STEPS OF A/C IN SOFTWARES

53. COURSES
COURSES DURATION CONTENTS
CCA-T 6 MONTHS • COMPUTER
• TALLY.ERP 9
• SPOKEN ENGLISH
• MS OFFICE
• PERSONALITY DEVELOPMENT
• INTERNET
• WEBSITE
• SOFTWARE OPERATIONS
CPA-T 9 MONTHS • CCA-T
• PRACTICAL ACCOUNTANCY
• TAXATION
• MCA
• OFFICE BEHAVIOUR
• FILE & DOCUMENTATION
• HARDWARE
• E-COMMERCE
TALLY.ERP 9
Expert
4 MONHTS • TALLY.ERP 9 BASIC
• ADVANCE
• TAXATION IN TALLY
• PAYROLL

54. www.tallybrains.com
+91-8349 333 666 / 9111 888 012T
For more details visit to our website www.tallybrains.com