The document outlines the differences between GST and earlier tax laws, emphasizing the change in tax benefits from producing to consuming states, and the shift in compliance responsibility from the government to businesses. It highlights implementation challenges, such as service provision and input tax credit claiming, and details the support structure through GSTN and GST Suvidha Providers for tax filing. Additionally, it describes the roles and expertise of the engagement teams involved in GST implementation and compliance support.

2. GST - SnapShot

6. GLARING BUT MOST MISSED OUT DIFFERENCE
BETWEEN GST AND EARLIER LAWS
• Tax benefits were for the producing states
• Earlier Lawswere administered by People
with the System.
• Earlier Law was complied by the
Businesses and Assessed by the Government.
• Returns were a Communication of
Assessees to the
Government.
• Tax Benefit is for the Consuming States
• GST Law would be administered by the system
with the people.
• GST Law will be Assessed by the
Businesses. Monitored by the Government.
• Returns shall be for Communication
between the Recipient
and Suppliers through
the Government

7. Typical GST Implementation Challenges?

8. Place of Provision of Services?
- Which tax type to be charged?
Claiming of Input Tax Credit?
- Whether the credit flow mechanism be developed to avoid double tax in the business
model?
Domain Challenges
Applicability?
- Where all GST Registration is required?
- On transfer of material for free supply?
- On Job work?

9. By 10th By 11th
By 15thBy 17th

10. GSTN – GST Network
Developed by Wipro , Infosys
GSP – GST Suvidha providers – means approved service providers will provide services to tax payers as
below - Through ASP – Applications Service Providers in Assesses Area
Tax Returns Preparer (TRP)
Who shall do the upload on
behlaf of the Tax payers.
ASP
Application Service Providers
Portals will provide
Returns Like
GSTR1 A
GSTR2 A
GSP
GST Suvidha Providers
(GST )
Servers
GST N
Server
Tax Payers
Goods
Prepare & Load GSTR1 – outward Invoices & GSTR2 – inward Invoices
From GSTR2A auto populated in GST Net work.
GSTR1A - Amend outward invoices
Tax Payers
Services

11. Systems Challenge
Parameterizing
- GSTIN of vendors, HSN codes, SAC Codes, State code, etc.
Summarizing
- Timely and Integrated system for generating the detailed reports as required by the GSTN portal.
Filing
- Timely staging of data
- Monitoring the issues and advice on data sanctity
- Advice on Mismatch Reports from the GSTN portal
- Reconciliation and Audit trail maintenance
Process Development
- Invoicing; Credit availment
- For Branch Transfer; Job work

12. How can APMH Help?

13. Impact Analysis
• “As is” Study
• Optimization Scenario
• Government Representation
Implementation
• Registrations
• Policy and SOPs
• Training People and Vendors
• System Integration support
Post
Implementation
Support
• First 3 Monthly Returns
• Review Errors and Mismatch
• Day to day queries
Broad Scope

14. GST Team
Engagement Leadership
Project Team
Understand, IT support and Project
Management
Technical Team
Domain support
Compliance
Team
Registration and Filing Support
Technical
Partners
High level Technical Leadership

15. Domain expertise
Project
Management
Expertise
Understanding of IT
and relevant Tieups
Full fledged Legal
Representation
Team
Dedicated
Compliance and
Returns Filing Team
Thoughtful and
Experienced Ecosystem
Tax Firm
Since 1985

16. GST Empowerment Initiatives
GST – SnapShot
Top
Management
Stake Holders
GST Mitra – An Implementation Guide and
Recorded over view Videos
Mid
Management
Steering
Committee
GST – Mitra in Marathi
Vendor Education
Junior Accountant, Finance
and Supply Chain Team

17. For Enterprise For SMEs
Software TieUps
**We shall be happy to work with ”your” software vendors in case mutually agreed

18. Key Team Members
CA Mitesh Katira
GST IT
implementation
Expert
mitesh@apmh.in
CA Pranav Kapadia
VAT and Service Tax
Expert
pranav@apmh.in
CA Atul Mehta
Service Tax Expert
atul@apmh.in
Sunil Agnihotri
Senior Excise
Consultant
info@apmh.in

19. 19
E-Mail : mitesh@apmh.in
Mob : +91 9833777556
Web : www.apmh.in