GST COUNCIL.pptx

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MudduSahanagowda

Gst

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GST COUNCIL:
GST council is an key decision making body that will take all the important decision regarding
the GST.
GST council will be handled by union finance minister with a state finance minister as deputy
chairmen.

GUIDING PRINCIPLE OF GST COUNCIL:
The mechanism of GST council would ensure the act of making people, plans , situation etc are
suitable each other.
The constitution act of 2016 discharge various functions and guides the GST council for the
development of national market of goods and services.

POWERS OF GST COUNCIL:
• Goods and services exemptions.
• Principles of supply of goods and services.
• GST rates decision making.
• Special provisions for some states etc.
• Transition of multiple taxes into one.

FUNCTIONS OF GST COUNCIL:
• Imposing various taxes, surcharges and other relatable.
• Details of goods and services.
• Explains the limit of goods and services.
• GST rates decisions etc.

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Title: GST Return and Tally Prime: A Comprehensive Internship Report Description: 🌐 Explore the Essence of GST and Tally Prime: Embark on a journey through the intricacies of Goods and Services Tax (GST) and Tally Prime with our comprehensive internship report. Gain profound insights into the world of taxation, accounting, and business management. 📈 Chapter 1: Decoding GST - One Nation, One Tax, One Market: Delve into the evolution and impact of GST in India. Uncover the rationale behind its implementation, the components of GST, and the transformative changes it brought to the taxation landscape. Investigate the challenges, regulatory framework, and major modes of tax evasion under GST. 🚀 Chapter 2: Tally Prime - Empowering Businesses for Success: Unlock the potential of Tally Prime, a versatile business management software. Explore its core features, from seamless invoicing and inventory management to insightful business reports and efficient taxation compliance. Understand how Tally Prime simplifies credit and cash flow management, multitasking capabilities, and secure data handling. 🔍 Chapter 3: GST Return Process Simplified: Navigate through the step-by-step process of filing GST returns. From GST registration to the submission of returns, discover the nuances of preparing and filing returns using Tally Prime. Learn about Form GSTR-3B and the vital role it plays in declaring and discharging GST liabilities. 📚 Literature Review - Insights from Tax Committees: Gain a deeper understanding of the research context with a literature review that explores reports from prominent tax committees in India. From the Parthasarathi Shome Committee to the recent Amit Mitra Committee, witness the evolution of tax reforms and recommendations shaping the Indian tax landscape. 🔗 Research Methodology - An Exploratory Approach: Understand the methodology employed in this research, drawing on secondary data sources, including journals, articles, newspapers, research papers, and feedback from industry experts. Explore the objectives of the study, limitations, and the significance of the chosen approach. 💡 Findings and Analysis - Unveiling Operational Realities: Delve into the findings and analysis derived from the examination of a company's tax and financial processes. Understand the significance of accurate GST numbers and Unique Document Identification Numbers (UDIN) in maintaining transaction integrity. 🔒 Conclusions - Navigating Towards Efficiency and Compliance: Summarize key takeaways from the research, emphasizing the importance of efficient GST processes, staff training, supplier collaboration, and regular compliance checks. Explore practical suggestions for companies to enhance their adherence to GST rules and contribute to a robust Indian tax system.

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