CHARGE OF GST

Sec 9(1) Sec 9(2) Sec 9(3) Sec 9(4) Sec 9(5)

HPMAN Levy of GST Reverse Charge - Electronic Commerce

Levy of GST Unregistered to Registerd Operator 17/2017
GST will be levied from the (Reverse Charge)
(Forward Charge) date it is notified by the notified supplies 4 Services Coverd
council 13/2017 (1 supply) THAR
18 Services

On which type of supply ? High speed diesel 1. An Insurance Agent T H A R

2. Recovery Agent Construction Service
Intra State Petroleum crude Transporatation Housekeeping Accomodation Restaurant
Motor Spirit 3.DSA
Aviation turbine 4.Business Facilitators
Natural Gas 5. An agent of Business
Correspondent
Levied on ? 6.GTA Normal Goods Cement and Captial
ECO is liable to pay GST ECO is liable to pay GST ECO is liable to pay GST From specified premies Other person
All goods except liquor (Steel, rods) Goods
7.Legal services
(Senior advocate and individual
)
8. Arbitral tribunal
On which amount ? 9.Music composer Incase 80% or more goods Incase purchase from If turnover of supplier If turnover of supplier
80% concept doesnt apply Even if turnover of Hotel rent more than 7500
Value of supply are purchased from registered person is less doesnt exceed limit u/s doesnt exceed limit u/s ECO is liable to pa
Photographer RCM shall be paid on full supplier exceeds the limit per day
(Sec 15) registered person than 80% 22(1) 22(1)
Artist value from the purchase
made from the
10. Author unregistered person
11. Security Services
Maximum Rate ? 12. Government services RCM is applicable on If turnover of sup
9 (4) doesnt applicable
20% CGST 13. Renting of Motor Vechicle the short fall amount 9(5) is not applicable doesnt exceed lim
Forward charge 22(1)
(overall 40%) 14.Lending of Securities to 80 %
15.Transfer of developmental
rights
who will fix the rate ? 16. Long term Lease
1. Recommendation by 17. Dirctors Hotel liable to pay GST
GST council FCM
18. Sponsorship
2. Notification - Cental Gvt

Who should pay?

Taxable person under
forward charge

Section
4. 9(c)
Conditio
2. Busines 10.Servi 11.
n 6.GTA 7. Legal 13. Renting
Insurance agentRecover 3. DSA s 5. Service 8.Services ces of Security 14. Lending of securities Sponsorship services
Goods Services 9.Services By of motor 15. Transfer of 16. Long term 12.
Receipent y Agent
1. Condition Facilitat
Condition by agent of GTA services By Arbitral AuthorFCM if Services
Condition 17. Directors
Transpo Senior junior Music composer Generall folllowi vehicle development Lease Services
has to pay Service or to business tribunall Receipie
1. Service to 1. Service Other than 6% Advocat advocat FCM RCM rights
GST to correspond rt /Phtotgraphers/ y RCM ng1. Authoris a 1. Nature of nt By Govt
bank,NBFI, bank,NBFI, Agency CGST + 6% SGST) Body e Fellow Body e Busines registered suppliers RCM ( If following
bank,NB ent conditio Normall Body
RCM Financial Financial Transpo Persona Governm Fellow
PY s Entity PY Employ artisst conditions are Independent Other other (
FI, does not corpora
ent
Advocat corporate, Advocate ns person 2. y RCM is more directors corporate/fir
Example instituitions instituitions Condition rter Register PY te PY l or PY e Personal / ee satisfied) Promoter director individual PAT Renting
Financia issue To PY Always turnove Turnove Not satisfied Regestratio m Other
NoLIC 1. Serivce to issues ed Turnove Turnove criminal Exempt Turnove Turnover Original RCM than 35 yrs
l 2. Nature of 2. Bank ,NBFI consignme Unregist criminal, Exempted r r Doent Non original n of services(Police)
Conditio Receipe consign person case ed 2. File declaraion Renumerati Located Located
instituiti DSA ect...Branch bank or Main nt note ered r limit is r Doesnt r limit is Doesnt Government irrespective exceeds Exceed Busines Work
work receipet 1. Supplier - Not a body Not covered FCM Registered Unregistered
ns Bank nt Branch ment exceede Recipie Recipie to GST officer - corporate on declared Renumeration is in indua outside under 13/17
ons Others DSA correspondent Person RCM exceede Exempt exceede exceeded Same as of PY limit limit s Entity Supplier Not treated as
NBFC area Agent to note d d d RCM nt in nt FCM To pay GST emplyee as salary in not declared as indian RCM
(Car LLP,firm,bo Rural Business undertakes Doesnt Other Exempt ed Exempt Senior turnover FCM 2. Supplier doesnt RCM
Individu Urban business Person Eg.Gene RCM India outside under FCM Body the books salary RCM FCM
Financia dy Area correspo the risk undertake ed RCM ed Advcate Exempt charge GST @12% FCM
dealer) al Agent Area correspond specifie india Corpora Others FCM
l corporate mdent to relating to the risk ral ed RCM Exmpted
FCM Branch
Exempt ent d under Public te 3. Recipient - Body
Instituiti Bank transportati FCM 3.Cant withdraw RCM RCM If P.Y Turnover
RCM FCM ed RCM Rural Urban relating to 1. Factory
note If Recipient Corporate
ons on Exem the option for 1 FCM exceeds
RCM 12/2017 BANK is Urban Rural area area transportatio 13/2017 is
FCM 2. Society pted yr from the date 4.cost of fuel is included registration
Area area Exempt RCM n Register Unregistere
liable to GTA of option in the value limit and value
Busines Exempt ed 3. Co ed d
pay BC is Not a exeeds 5000
s operative
ed liable to Taxable GTA Society
in FY
Corresp RCM FCM
pay GST RCM Exempt 4. Make
ondent 4.
is liable ed declaration in
12/17 Company invoice issued to
to pay
GST 5. Firm,LLp pilisher
AOP
6. Casual
TAXABLE
taxable
RCM
person
Registration
is
complusory