The document summarizes new monthly return requirements for e-commerce dealers in Rajasthan, India beginning February 1, 2016. Specifically, it outlines that:
1) E-commerce dealers must file monthly returns (Forms EL1, EL2, EL3) by the 15th day of each month for sales, transport, and funds received for online transactions.
2) Form EL1 must be filed by those conducting online sales within or outside Rajasthan. It requires transaction-level details.
3) Form EL2 must be filed by those transporting or delivering goods for online sales. It requires consignment details.
4) Form EL3 must be filed by those receiving funds for
The document discusses electronic waybills (e-waybills) under the Goods and Services Tax (GST) system in India. Key points include that e-waybills are required for inter-state or intra-state movement of goods valued over Rs. 50,000, registered persons and transporters can generate e-waybills, and the objectives are to facilitate seamless movement of goods, prevent tax evasion, and enable easier verification. E-waybills must be generated prior to movement of goods and their validity is calculated from the time of generation.
We have an expert team with 7 years of experience. Customer satisfaction is our priority. Visit this website if you are looking for any service regarding MSME registration. For more details, visit the official website.
The document discusses the proposed Goods and Services Tax (GST) structure in India, including replacing existing indirect taxes such as excise duty, VAT, service tax with CGST, SGST and IGST under GST regime. It explains the key features of GST like registration requirements, time and place of supply, composition scheme for small businesses, and reverse charge mechanism. The document also provides examples of how tax would be calculated under different GST models for intra-state and inter-state transactions.
The document provides information on input tax credit under GST including:
- What constitutes input tax and what does not
- How input tax credit is claimed and credited to the electronic ledger
- Conditions for availing input tax credit
- Circumstances where input tax credit is not available such as for motor vehicles not used for transportation, membership of clubs, and travel benefits for employees.
The GST mechanism includes the information of sales, purchases, input tax credit and every taxpayer is required to file GST returns.
Under GST taxpayer needs to file monthly returns and one annual return.
GSTR-1, GSTR-2 and GSTR-3 are required to file by normal taxpayers.
https://www.trutax.in/gst-returns-filing
"Filing of Returns"
Filing of Gst Returns helps in determination of Tax liability of the return filer and at the same time it also has a huge Bearing on Determination of tax liability of other persons with whom the former has entered into taxable Activities.
Chapter ix of the CGST Act [section 37 to 48] prescribes the provisions relating to filing of returns.
Follow steps shown in the ppt....
If you like our presented hit the like button and more latest update....
follow me also on:-
facebook= https://www.facebook.com/milankmr12
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There are several types of GST returns that must be filed by different entities at regular intervals. Registered taxpayers must file three monthly returns (GSTR-1, GSTR-2, GSTR-3) by the 10th, 15th, and 20th day of each month to report details of outward and inward supplies and pay any tax due. Composition taxpayers file quarterly returns (GSTR-4) by the 18th day after each quarter, while non-resident foreign taxpayers file monthly returns (GSTR-5) by the 20th day of each month. Other special returns include input service distributor returns (GSTR-6), tax deducted at source returns (GSTR-7), and e
The document discusses electronic waybills (e-waybills) under the Goods and Services Tax (GST) system in India. Key points include that e-waybills are required for inter-state or intra-state movement of goods valued over Rs. 50,000, registered persons and transporters can generate e-waybills, and the objectives are to facilitate seamless movement of goods, prevent tax evasion, and enable easier verification. E-waybills must be generated prior to movement of goods and their validity is calculated from the time of generation.
We have an expert team with 7 years of experience. Customer satisfaction is our priority. Visit this website if you are looking for any service regarding MSME registration. For more details, visit the official website.
The document discusses the proposed Goods and Services Tax (GST) structure in India, including replacing existing indirect taxes such as excise duty, VAT, service tax with CGST, SGST and IGST under GST regime. It explains the key features of GST like registration requirements, time and place of supply, composition scheme for small businesses, and reverse charge mechanism. The document also provides examples of how tax would be calculated under different GST models for intra-state and inter-state transactions.
The document provides information on input tax credit under GST including:
- What constitutes input tax and what does not
- How input tax credit is claimed and credited to the electronic ledger
- Conditions for availing input tax credit
- Circumstances where input tax credit is not available such as for motor vehicles not used for transportation, membership of clubs, and travel benefits for employees.
The GST mechanism includes the information of sales, purchases, input tax credit and every taxpayer is required to file GST returns.
Under GST taxpayer needs to file monthly returns and one annual return.
GSTR-1, GSTR-2 and GSTR-3 are required to file by normal taxpayers.
https://www.trutax.in/gst-returns-filing
"Filing of Returns"
Filing of Gst Returns helps in determination of Tax liability of the return filer and at the same time it also has a huge Bearing on Determination of tax liability of other persons with whom the former has entered into taxable Activities.
Chapter ix of the CGST Act [section 37 to 48] prescribes the provisions relating to filing of returns.
Follow steps shown in the ppt....
If you like our presented hit the like button and more latest update....
follow me also on:-
facebook= https://www.facebook.com/milankmr12
Instagram= https://www.instagram.com/milankmr12/?hl=en
There are several types of GST returns that must be filed by different entities at regular intervals. Registered taxpayers must file three monthly returns (GSTR-1, GSTR-2, GSTR-3) by the 10th, 15th, and 20th day of each month to report details of outward and inward supplies and pay any tax due. Composition taxpayers file quarterly returns (GSTR-4) by the 18th day after each quarter, while non-resident foreign taxpayers file monthly returns (GSTR-5) by the 20th day of each month. Other special returns include input service distributor returns (GSTR-6), tax deducted at source returns (GSTR-7), and e
New Application Form of UTI - NIFTY NEXT 50 INDEX FUND (An open-ended scheme replicating/tracking the Nifty Next 50 Index) New Fund Offer Open on Friday, June 08, 2018. New Fund Offer Closes on Friday, June 22, 2018. Scheme Re-opens on Wednesday, July 04, 2018
- Navistar International Corporation filed a Form 10-Q quarterly report for the period ending July 31, 2016.
- The filing provides financial statements and disclosures for the company's third fiscal quarter of 2016, including information on sales, costs, expenses, losses, and segment information.
- Navistar reported a loss from continuing operations of $28 million for the third quarter of 2016 compared to a $23 million loss for the third quarter of 2015.
#Comprehensive Guide on TDS Under GST# By SN PanigrahiSN Panigrahi, PMP
#Comprehensive Guide on TDS Under GST# By SN Panigrahi,
Essenpee Business Solutions,
Tax Deducted at Source, GST,
Government or Local Authorities,
PSU Contracts,
Goods and Services Tax (GST) is a destination-based tax that is levied on the final consumption of goods and services. It aims to replace existing indirect taxes and provide comprehensive and continuous chain of tax credits. Key advantages of GST include a unified common market, simplified tax regime, reduced compliance costs, and elimination of cascading taxes which can potentially lower prices and boost growth. Registration for GST involves filing applicable forms online along with required documents such as business registration certificates and address proof. Existing taxpayers obtain provisional GST login credentials from the tax authority website before completing the enrollment process on the GST portal.
GST returns require various monthly, quarterly, and annual filings by different registered taxpayer types. Monthly returns include GSTR-1 for outward supply details, GSTR-2 for inward supply details, and GSTR-3 which is the final monthly return filed along with tax payment. Quarterly returns apply to composite taxpayers, while annual returns like GSTR-9 are required for audited accounts. Special returns also apply to input service distributors, non-resident foreign taxpayers, and e-commerce operators. Due dates for returns generally fall on the 10th, 15th, or 20th of the following month.
GST returns must be filed by taxpayers on a regular basis to report tax liabilities and claims. There are multiple GST return forms depending on the taxpayer category. Taxpayers must self-assess tax obligations and file monthly, quarterly, or annual returns reporting details of outward and inward supplies, input tax credit, tax payable, and tax paid. Input tax credit claims are matched against supplier returns and any discrepancies can result in credits being denied or reversed. Late fees may apply for failure to submit required returns by the due date.
Maintenance of Accounts and Records, GST compliances and process of GST return filings. Type of Return under GST. Return under CGST, SGST, IGST. GSTR1, GSTR2, GSTR3,
SPECIFIED GOODS UNDER GST REVERSE CHARGE MECHANISMCA PRADEEP GOYAL
My Presentation specify categories of supply of GOODS, the tax on which shall be paid on reverse charge basis by the recipient of such goods- Incorporating all the notifications issued till date.
The document provides information about an upcoming 3-day workshop on GST, ROC, and income tax annual returns for students. It will cover recent changes, dos and don'ts, and the student perspective. The workshop will be organized by the Student Committee of the Chamber of Tax Consultants and led by CA Karan Lodaya. It will include sessions on annual return filing and audit requirements, details on filing GSTR-1 and GSTR-3B returns, as well as an analysis of the annual return.
GST returns types, applicability of returns with due date to different assessees, CGST, IGST, SGST, Returns for regular Dealer, Composition Dealer, Annual return,Monthly return, Quarterly Return
How to Submit Reply of GST ASMT-10 Notice _ Sample GST Notice Reply _ Case St...CA Shiv Kumar Sharma
Mr. A owns ABC Road Lines which provides goods transportation agency (GTA) services. ABC received a GST notice due to a mismatch between its GSTR-1 and GSTR-3B filings. Specifically, ABC correctly reported providing GTA services to XYZ Private Limited in its GSTR-1, with the liability being on XYZ per reverse charge rules. However, ABC mistakenly filed a nil GSTR-3B. The notice alleges unpaid taxes on ABC's services to XYZ. However, as a GTA provider under reverse charge, ABC is not liable to pay the tax—XYZ is. The sample notice response explains this mistake and requests that the department excuse the clerical error in ABC's GSTR-
GST is an Indirect Tax which has replaced many Indirect Taxes in India.
The Act came into effect on 1st July 2017.
Goods & Services Tax Law in India is a comprehensive, multi-stage, destination-based tax that is levied on every value addition.
GST return is a document that registered taxpayers must file regularly with details of supplies made, taxes paid and collected, and net tax liability. There are different types of GST returns depending on the taxpayer's registration and turnover, including monthly, quarterly, and annual returns. Filing returns accurately and on time helps taxpayers comply with tax laws, claim input tax credits, avoid penalties, and improve cash flow while gaining insights into their business performance.
OBJECTIVE
Goods and Services Tax (GST) is the Indirect Tax levied in India introduced in July 2017 which was one of the most important reforms in the Indian Economy. There are various periodic compliance requirements and filings under GST. In this webinar, we shall analyse and understand the forms GSTR-1 and GSTR-3B.
What are the advantages of GST registration? Who are liable to register under GST? What are the documents required for GST registration? How to obtain GST Registration?
The document discusses various concepts related to input tax credit (ITC) under GST including eligibility, conditions, blocked credits, and special circumstances. It provides explanations on key aspects like who can avail ITC, documents required, time limits, reversal and re-credit of ITC, and apportionment of common credits. It also elaborates on blocked credits that cannot be claimed under GST and the treatment of ITC in special scenarios like transitioning registration statuses.
The document discusses the process for filing an annual VAT return instead of quarterly returns in Madhya Pradesh, India according to the relevant sections and rules of the M.P. VAT Act. It provides details on the application process including required forms and information, conditions for granting permission for annual filing, and payment requirements including paying 1/3 of the previous year's tax liability each quarter and paying any remaining balance after filing the annual return.
Hunter and Thompson are a London UK job recruitment agency. Our approach is simple, which is to help local and national companies of sizes locate great candidates.
Hunter and Thompson are a London UK job recruitment agency. Our approach is simple, which is to help local and national companies of sizes locate great candidates.
This document summarizes a student project on the impact of the Goods and Services Tax (GST) in India on large and small-scale industries. The project was completed by two students and submitted to their faculty supervisor in the Department of Social Work. The document includes an index and discusses topics like the taxes merging into GST, how dual GST will work, tax credits, billing systems after GST, registration structures, and return filing requirements for different business types.
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Similar to Monthly Returns for Ecommerce dealers in Rajasthan
New Application Form of UTI - NIFTY NEXT 50 INDEX FUND (An open-ended scheme replicating/tracking the Nifty Next 50 Index) New Fund Offer Open on Friday, June 08, 2018. New Fund Offer Closes on Friday, June 22, 2018. Scheme Re-opens on Wednesday, July 04, 2018
- Navistar International Corporation filed a Form 10-Q quarterly report for the period ending July 31, 2016.
- The filing provides financial statements and disclosures for the company's third fiscal quarter of 2016, including information on sales, costs, expenses, losses, and segment information.
- Navistar reported a loss from continuing operations of $28 million for the third quarter of 2016 compared to a $23 million loss for the third quarter of 2015.
#Comprehensive Guide on TDS Under GST# By SN PanigrahiSN Panigrahi, PMP
#Comprehensive Guide on TDS Under GST# By SN Panigrahi,
Essenpee Business Solutions,
Tax Deducted at Source, GST,
Government or Local Authorities,
PSU Contracts,
Goods and Services Tax (GST) is a destination-based tax that is levied on the final consumption of goods and services. It aims to replace existing indirect taxes and provide comprehensive and continuous chain of tax credits. Key advantages of GST include a unified common market, simplified tax regime, reduced compliance costs, and elimination of cascading taxes which can potentially lower prices and boost growth. Registration for GST involves filing applicable forms online along with required documents such as business registration certificates and address proof. Existing taxpayers obtain provisional GST login credentials from the tax authority website before completing the enrollment process on the GST portal.
GST returns require various monthly, quarterly, and annual filings by different registered taxpayer types. Monthly returns include GSTR-1 for outward supply details, GSTR-2 for inward supply details, and GSTR-3 which is the final monthly return filed along with tax payment. Quarterly returns apply to composite taxpayers, while annual returns like GSTR-9 are required for audited accounts. Special returns also apply to input service distributors, non-resident foreign taxpayers, and e-commerce operators. Due dates for returns generally fall on the 10th, 15th, or 20th of the following month.
GST returns must be filed by taxpayers on a regular basis to report tax liabilities and claims. There are multiple GST return forms depending on the taxpayer category. Taxpayers must self-assess tax obligations and file monthly, quarterly, or annual returns reporting details of outward and inward supplies, input tax credit, tax payable, and tax paid. Input tax credit claims are matched against supplier returns and any discrepancies can result in credits being denied or reversed. Late fees may apply for failure to submit required returns by the due date.
Maintenance of Accounts and Records, GST compliances and process of GST return filings. Type of Return under GST. Return under CGST, SGST, IGST. GSTR1, GSTR2, GSTR3,
SPECIFIED GOODS UNDER GST REVERSE CHARGE MECHANISMCA PRADEEP GOYAL
My Presentation specify categories of supply of GOODS, the tax on which shall be paid on reverse charge basis by the recipient of such goods- Incorporating all the notifications issued till date.
The document provides information about an upcoming 3-day workshop on GST, ROC, and income tax annual returns for students. It will cover recent changes, dos and don'ts, and the student perspective. The workshop will be organized by the Student Committee of the Chamber of Tax Consultants and led by CA Karan Lodaya. It will include sessions on annual return filing and audit requirements, details on filing GSTR-1 and GSTR-3B returns, as well as an analysis of the annual return.
GST returns types, applicability of returns with due date to different assessees, CGST, IGST, SGST, Returns for regular Dealer, Composition Dealer, Annual return,Monthly return, Quarterly Return
How to Submit Reply of GST ASMT-10 Notice _ Sample GST Notice Reply _ Case St...CA Shiv Kumar Sharma
Mr. A owns ABC Road Lines which provides goods transportation agency (GTA) services. ABC received a GST notice due to a mismatch between its GSTR-1 and GSTR-3B filings. Specifically, ABC correctly reported providing GTA services to XYZ Private Limited in its GSTR-1, with the liability being on XYZ per reverse charge rules. However, ABC mistakenly filed a nil GSTR-3B. The notice alleges unpaid taxes on ABC's services to XYZ. However, as a GTA provider under reverse charge, ABC is not liable to pay the tax—XYZ is. The sample notice response explains this mistake and requests that the department excuse the clerical error in ABC's GSTR-
GST is an Indirect Tax which has replaced many Indirect Taxes in India.
The Act came into effect on 1st July 2017.
Goods & Services Tax Law in India is a comprehensive, multi-stage, destination-based tax that is levied on every value addition.
GST return is a document that registered taxpayers must file regularly with details of supplies made, taxes paid and collected, and net tax liability. There are different types of GST returns depending on the taxpayer's registration and turnover, including monthly, quarterly, and annual returns. Filing returns accurately and on time helps taxpayers comply with tax laws, claim input tax credits, avoid penalties, and improve cash flow while gaining insights into their business performance.
OBJECTIVE
Goods and Services Tax (GST) is the Indirect Tax levied in India introduced in July 2017 which was one of the most important reforms in the Indian Economy. There are various periodic compliance requirements and filings under GST. In this webinar, we shall analyse and understand the forms GSTR-1 and GSTR-3B.
What are the advantages of GST registration? Who are liable to register under GST? What are the documents required for GST registration? How to obtain GST Registration?
The document discusses various concepts related to input tax credit (ITC) under GST including eligibility, conditions, blocked credits, and special circumstances. It provides explanations on key aspects like who can avail ITC, documents required, time limits, reversal and re-credit of ITC, and apportionment of common credits. It also elaborates on blocked credits that cannot be claimed under GST and the treatment of ITC in special scenarios like transitioning registration statuses.
The document discusses the process for filing an annual VAT return instead of quarterly returns in Madhya Pradesh, India according to the relevant sections and rules of the M.P. VAT Act. It provides details on the application process including required forms and information, conditions for granting permission for annual filing, and payment requirements including paying 1/3 of the previous year's tax liability each quarter and paying any remaining balance after filing the annual return.
Hunter and Thompson are a London UK job recruitment agency. Our approach is simple, which is to help local and national companies of sizes locate great candidates.
Hunter and Thompson are a London UK job recruitment agency. Our approach is simple, which is to help local and national companies of sizes locate great candidates.
This document summarizes a student project on the impact of the Goods and Services Tax (GST) in India on large and small-scale industries. The project was completed by two students and submitted to their faculty supervisor in the Department of Social Work. The document includes an index and discusses topics like the taxes merging into GST, how dual GST will work, tax credits, billing systems after GST, registration structures, and return filing requirements for different business types.
Similar to Monthly Returns for Ecommerce dealers in Rajasthan (20)
Monthly Returns for Ecommerce dealers in Rajasthan
1. Monthly Returns Prescribed
for Ecommerce Dealers
under Rajasthan VAT w.e.f
1st February, 2016
{EL1, EL2, EL3}
1404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
2. Introduction
Following the Footsteps for Other
State Governments, now the
Rajasthan VAT Department has
prescribed Monthly Ecommerce VAT
Returns to be filed by Dealers
2404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
3. Notification
Vide Notification No. F. 16 (708) /TAX/CCT/2015/ 7307 Dated: 31 12–
2015 it has been notified that:
In exercise of the powers conferred by subsection (1) of section 80A of
the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), 1, Vaibhav
Galriya, Commissioner, Commercial Taxes, Rajasthan, Jaipur hereby
notifies that the person(s) covered under Clauses (i) to (iii) of the said
subsection shall furnish the information for every month or part
thereof as prescribed in Form EL1, EL2 and EL3 as the case may be,
appended to this notification, to the Assistant Commissioner/
Commercial "Taxes Officer, Circle A, Jaipur, within fifteen days from the
end of the relevant month through the official website of the
Department in the manner as provided therein.
3404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
4. Effective Date
This shall have effect from 01"
February 2016
4404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
5. Form EL-1
[See Clause (i) of sub-section (1)of Section 80A]
To be submitted by the person who
effects sale or causes to effects sale of
goods within the State of Rajasthan
where order for purchase of goods has
been placed through electronic media
5404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
6. Form EL-1
[See Clause (i) of sub-section (1)of Section 80A]
• Name of the Person (e-Commerce entity):
........................................................
• TIN (if any): .....................................
• Address: ..........................................
• e-mail Address: ...............................
• Period to which information relates:
.........................................................
6404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
7. Form EL-1
[See Clause (i) of sub-section (1)of Section 80A]
Part – A:
To be filled in case the person (e-
Commerce entity) who effects sale of
goods within the State where the goods
has been purchased within the State or
from outside the State
7404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
8. Form EL-1
[See Clause (i) of sub-section (1)of Section 80A]
8404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
S.
No.
Name and
Address of
the person
selling
goods
TIN
(if
Any)
Name
and
Address
of the
person
buying
goods
TIN
(if
Any)
Invoice
No.
Date
Value
of
Goods
Commodity
Rate
of
Tax
Amount
of Tax
1 2 3 4 5 6 7 8 9 10 11
9. Form EL-1
[See Clause (i) of sub-section (1)of Section 80A]
Part – B:
To be filled in case the person (e-
Commerce entity) who effects sale of
goods in the course of interstate where
the goods has been purchased within the
State or from outside the State
9404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
10. Form EL-1
[See Clause (i) of sub-section (1)of Section 80A]
10404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
S.
No.
Name and
Address of
the person
selling
goods
TIN
(if
Any)
Name
and
Address
of the
person
buying
goods
TIN
(if
Any)
Invoice
No.
Date
Value
of
Goods
Commodity
Rate
of
Tax
Amount
of Tax
1 2 3 4 5 6 7 8 9 10 11
11. Form EL-1
[See Clause (i) of sub-section (1)of Section 80A]
Part – C:
To be filled in case the person (e-
Commerce entity) who effects sale of
goods within the State of Rajasthan from
outside the State
11404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
12. Form EL-1
[See Clause (i) of sub-section (1)of Section 80A]
12404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
S.
No.
Name and
Address of
the person
selling
goods
TIN
(if
Any)
Name
and
Address
of the
person
buying
goods
TIN
(if
Any)
Invoice
No.
Date
Value
of
Goods
Commodity
Rate
of
Tax
Amount
of Tax
1 2 3 4 5 6 7 8 9 10 11
13. Form EL-2
[See Clause (ii) of sub-section (1)of Section 80A]
To be submitted by the person, who
transports, receives for transportation
or delivers goods in pursuance of sale
or purchase effected within the State
of Rajasthan through electronic media.
13404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
14. Form EL-2
[See Clause (ii) of sub-section (1)of Section 80A]
• Name of the Person (e-Commerce entity):
........................................................
• Period to which information relates:
.........................................................
14404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
15. Form EL-2
[See Clause (ii) of sub-section (1)of Section 80A]
15404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
S.
No.
Name and
Address of the
person selling
person and TIN (if
any)
Name and
Address of
Purchaser and
TIN (if any)
Description
of goods
Challan /
Invoice / Bill /
Dispatch Memo
No. and Date
Declarati
on Form,
if any
Value of
Goods
1 2 3 4 5 6 7
16. Form EL-3
[See Clause (iii) of sub-section (1)of Section 80A]
To be submitted by the person, who
receives any amount in connection with
the goods sold or purchased within the
state of Rajasthan through electronic
media, whether for himself or on behalf
of the seller or purchaser.
16404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
17. Form EL-3
[See Clause (iii) of sub-section (1)of Section 80A]
• Name of the Person (e-Commerce entity):
........................................................
• Period to which information relates:
.........................................................
17404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
18. Form EL-3
[See Clause (iii) of sub-section (1)of Section 80A]
18404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
S.
No.
Name of
person from
whom such
amount is
received
Name of
person whose
behalf such
amount is
received
Name and
address of
the selling
person
Invoice
No.
Date
Value of
Goods
Commodity
Amount of
Tax
1 2 3 4 5 6 7 8 9
19. Section 80A
Liability to furnish information by certain persons
(1) Any person who-
i. effects sale or purchase within the State of Rajasthan, or places
offer for sale or purchase so as to be accessible, visible or audible
within the State of Rajasthan, through electronic media; or
ii. transports, receives for transportation or delivers goods in
pursuance of sale or purchase effected within the State of
Rajasthan through electronic media; or
iii. receives any amount in connection with the goods sold or
purchased within the State of Rajasthan through electronic media,
whether for himself or on behalf of the seller or purchaser,
19404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
20. Section 80A
shall furnish or cause to be furnished, such information,
for such period, in such manner, and within such time, to
such officer or authority, as may be notified by the
Commissioner.
(2) Any person who fails to furnish information within the
period notified under sub-section (1) shall be liable to pay
by way of penalty a sum not exceeding rupees one lac, and
in case of a continuing default, a further penalty of rupees
one thousand for every day of such continuance.”.
20404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only
21. 21404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only