An exhaustive one step solution for builder or a works contractor to migrate to GST. An excel-based tool which facilitates the calculations of project profitability, the effect of anti-profiteering clause on us and on our vendors, back calculation of sales price from targeted profit in current regime vs in GST regime, loss/profit potential of the individual project and many more useful features. It contains the facility of multi GST implementation date and ease of use.

1. GST BUILDERGST impact assessment and Decision Simulator
www.gstbuilder.com
Builders
Real Estate Developers
Contractors
All types of On - going Projects

2. Why
On-going
Projects
www.gstbuilder.com

3. GST Impact -
ON-GOING
PROJECTS
GST Impact Analysis is normally done on the historical data + existing business flows.
However, in case of on-going projects some additional homework is required:-
GST CAN BE FAVOURABLE OR UN-FAVOURABLE
DEPENDING ON EACH OF THE ABOVE FACTORS
1. Assess Project Completion %age
2. Forecast future projections for the balance portion
3. Identify “indirect taxes” in projections
4. Compare the “GST credit benefit” vs “Current Lapsed indirect taxes”
5. Strategize the future collections
6. Negotiation strategy with customers
7. Sub-contracting review and the possible rate revisions
8. Working Capital Impact
www.gstbuilder.com

4. Customs
CVD & SAD
Excise
VAT/ CST
Excise
VAT/ CST
Service Tax
Illustrative
Impact to
Real Estate
Sector
Import of material
Domestic Material
Capital Goods
Supply of Services
VAT
Service Tax
Stamp Duty
Current Regime
www.gstbuilder.com

5. Customs
IGST
CGST + SGST
IGST
CGST + SGST
IGST
CGST + SGST
Illustrative
Impact to
Real Estate
Sector
Import of material
Domestic Material
Capital Goods
CGST
SGST
Stamp Duty
GST Regime
IGST
Supply of Services
www.gstbuilder.com

6. Product
Features
www.gstbuilder.com

7. Key
Features
GST BUILDER
Inbuilt tax complexities
Project-wise Prot analysis Pre-GST and Post-GST
Real-time push of updates in GST by central team
Pre-dened transactions mapped to taxes - Pre and Post GST
User interface to add new transactions, taxes to assess impact
Pre-determined credit eligibilities Pre GST to carve
out the hidden tax inefciencies
www.gstbuilder.com

8. Sub-contractors Module
Collections Module
Inventory Transitional Provision Module
Vendor/ Contractors Negotiation Module
Special Modules Analytics
Income report
Tax Credit Comparison
Tax Liability Comparison
Tax Code Wise GST Impact Report
GST BUILDER
www.gstbuilder.com

9. Decision Simulator Technology
Sales Price determination
Multiple GST Roll out dates
Discounts from vendors/ contractors
Changes in timing of projections
MS excel based product
“Best in class” user experience
Transaction data hosted locally
Online tax masters
GST BUILDER
www.gstbuilder.com

10. PRODUCT
Functionality
www.gstbuilder.com

11. INPUT VALIDATION LAYER
LOGICAL LAYER OUTPUT
Basic configurations
Historic Project data
Forecasted Project data
Method of valuation opted
under VAT and ST
Collection details and tax
exempt amounts
Validation of pre-defined and
auto populated Masters
Align existing accounting
with Chart of accounts
Ensure accurate assignment
of old taxes with Chart of
accounts
Ensure correct mapping of
GST taxes with Chart of
accounts
Carve out tax inefficiencies
recorded as costs in current
regime
Identify eligible credits under
both regimes
Determine the tax liability
under both regimes
Determine tax impact on
profit before and after GST
Project profitability
comparison
Drill down reports
Business Simulations
Changes to tax rates and
GST roll out dates
www.gstbuilder.com

12. Basic
Configuration
For
New Project
A unique project ID will be created based on the above selection.
All Masters are defined for each of the above combinations.
Category
Project Name
State
Client
Tax scheme
combination
Input Details
Name
Name
Type - Developer
or contractor.
Applicability of VAT
and service tax.
Need for Defining
Project Level and not
Company Level
Complex and varying
state taxes
Varying business models
Multiple combinations
under VAT and Service Tax
Existing Constraint
N.A.
Lack of expertise
Multiple transactions
Rigid Structures
Our Expertise
N.A.
Multi State Tax Experts
on our panel
Experience of tax optimisations
for all types of clients
Simplification of
tax positions
www.gstbuilder.com

13. Category Input Details Need for Defining Existing Constraint Our expertise
Category 1
Category 2
Tax elements
Tax code
Nature
Exhaustive
transactions lists
Taxes and rates
Combination of
tax elements
Macro Analysis
Lack of
Standardisation
Multiple Indirect Taxes
Series of
Combinations
N.A.
Time Consuming
Constant changes
Innumerable
theoretical options
N.A.
Industry specific
nomenclature
State wise updated
tax repository
Concise and Practical
Options shortlisted
www.gstbuilder.comwww.gstbuilder.comwww.gstbuilder.com

14. Category Input Details Need for Defining Existing Constraint Our expertise
Chart of accounts
Inclusive/ Exclusive
Credit Eligibility
Trader margin
Standard Labour
deduction rate
Tax codes
assignment
Accounting
Perspective
0 – 100%
% of trader margin.
% of Labour element
One to One
mapping
Identifying hidden
taxes
Profit Impact
Assessment
Cascading of Taxes
Aspect Theory
Chances of Errors
Lack of user
awareness
No stable formula
across the country
Unknown factor
Complex Interplay of
Multiple Factors
Pre-defined
mappings
Pre-defined
modifiable mappings
Pre-defined
modifiable mappings
Accuracy
Pre-built
www.gstbuilder.comwww.gstbuilder.comwww.gstbuilder.com

15. Project profitability
under Old Regime
Remove all hidden taxes
Determine the basic values
Calculate trader margins in
determining excise transfer from
trader
Adjustment for labour cost under
WCT
Tax Credit positions earmarked
Arrive at the project profitability
based on past and forecasted
data for current regime
Project profitability
under GST Regime
Adjustment Factors
Collections from customers -
forecasted, exempted collections
Sub-contractor Deductions
Vendors discounts post GST
Transitional provisions under GST
Supplies without consideration
Blocked Credits
LOGICAL LAYER
Assign CGST, SGST and IGST to
chart of accounts
Apply GST rate on basic cost
determined above
Split the forecasted value based
on the GST rollout date in pre-
GST and post-GST forecast.
Calculate the taxes and profit
impact under Current regime for
"Pre-GST" forecasted values
Calculate the taxes and profit
impact under GST regime for
"Post-GST" forecasted values
Calculate the project profitability
based on past data and forecast
under GST regime
www.gstbuilder.comwww.gstbuilder.comwww.gstbuilder.com

16. Reports
And
Simulations
Data Level Reports:
Chart of accounts with basic price with taxes
calculated under both regimes
Summary of Tax Credits under both regimes
Summary of Tax Liabilities under both regimes
Transitionary provisions impact
Analytical Reports:
Project profitability comparison
Monthly cash flow comparison
Tax code level comparison
[Old tax code and GST]
Simulations:
Determination of sales price by maintaining the same profit
GST impact with change in GST roll out date
Changes to Discounts of vendors/ contractors
Change in timing of projections
www.gstbuilder.com

17. Additional user @ Rs. 5,000 plus ST
* Service tax at actuals
Users – No. of machines for installations
Projects range – No. of projects for GST
impact assessment
**One developer/ contractor
may have multiple projects.
Each project needs to be
purchased separately.
Without
Sensitivity
Analysis
With
Sensitivity
Analysis
Projects** Standard*
Rs. Per Project
Premium*
Rs. Per Project
1
2
4
1-4
5-10
11+ Projects
29,500
26,500
23,500
35,500
32,000
28,500
No. of
users
User
www.gstbuilder.com

18. License based product
License restricted to number of projects created
License restricted number of users
Usage restricted to the MAC ID of desktop/ laptop
where license is activated
Restrictions on change iterations to base data
Masters are hosted online and pulled one time
for offline use
Highest security to logical layer source code
www.gstbuilder.com

19. PRODUCT
Screenshots
Actual product may slightly vary from the screenshots.
www.gstbuilder.com

20. Configure Project
www.gstbuilder.com

21. Map Your Financials
www.gstbuilder.com

22. Input Process – Financials
www.gstbuilder.com

23. Input Process – Projections Break Up
www.gstbuilder.com

24. Input Process – Tax Positions
www.gstbuilder.com

25. Input Process – Mapping All Masters
www.gstbuilder.com

26. Compute TAX
www.gstbuilder.com

27. Sample Report – Impact of Anti-Profiteering Clause on Basic Pricing
www.gstbuilder.com

28. Masters Management
www.gstbuilder.com

29. Sensitivity Analysis
www.gstbuilder.com

30. WHO
WE
ARE?
www.gstbuilder.com

31. www. consultconstruction.com www.sciffer.comwww. ankekshan.com
Technology PartnerDeveloped by