Entity / Apthority—> by way 0) any activity under BOG f+) > Lxempl 2 = Pore services|Compotile upto vor ml cea A ce J T | See TAME) c!s4l Services by Port) a Services AW he Services excluting aServiees by wey of | & pale foteciee Dept o Post ~ an oirerelt vessel (other ote | Not cetly qae pines qsrteen) Provided, to | Gotq om 4 Sapeb) we tn Gee) Notes §) prt oirpert a f 1 | ‘fxemp L maintained yout ines enti CRUX? Feb es — +, eng oth i ee 2H3q £ 293W sejas|et/er other Serureas 4 op 1! L + Trans; gs Casiapt Gore + Alesholic Wapor qsrbren) Mon tehd| lok rane ae Vicaree Agency Services like: + Postal Cards qstteeed) feck mat) No gst = Money Orders. J Para chery i Gi collechon.ete exempt Renin Services 4» a | "Services by way of Sromentie Ports nade Re gptation east Repjatation a can 1+ Guaranteeing Aoons oj their Undertakings] psu (jram Bank/et) Lappkabe for c4l54 [Ut ond] Re - Rew Lina ot ain. | Circular: Services provided by cA94 trang Btls by gpcenteig tae nu. PES~teuabe. a ny * Allowing Bt 4 eperate as telecom operators) ose Yodo frespiancy Jor Ktanee fees (Ror 010810) arr Ne qt ae + Providing vege ven onder dows, Lasting calibvaion oly check certipation yelatng 4o prclction of wankers, eet) heck, Gaamapt (ene-8) Consumers] public at large inc: five License. vend Under lt. Circular: GST an Sead Cenfston tags, Spy oj Sead Gonsideraton xs Police olapt ‘ag witty Sead Lasting t Certficatin~ exempt, bot Soply of Sead tag by weaofachrer to 65: able fo gst. 5 1 protetton to se, | 6 osm fers Cod tetting)« Pssgert visa OL Birth [death cerifiete ~ Stevanee carne ei = Teds. + Tolerating nen performance ¢ Contract ogsnat Fines] quidaled damage tnea + Assignoant of Rights te Ute Weloral vette nde fermer fr clans] Patt rein fem oimas ec ars + Merchant overtone fuss + Aesigning the wight to Called voyalty om bth) Sq On mineral dispatehed by mining Leave helers ARAN OKANA TOTAL, CA RAMESH SONI ‘4 hanteve accountanl nance campremines om cot and yoaily. Ha Flioes i being origi just Whe tis Chant Book “@@ waneronea rama 3 a Scanned with CamScanner= = | any Seren = 7 i —(oeimansy hes” tf = Viabiaty Gep joea = Passengers Geenp died (Wwith/ without occomponied = belongings by) a 1 a >——"—_,—, ie ‘ Wolter Rie 2 Air Road Rit ‘Tenable FRA re 1 — 4 otters | Comer imps Renan Sicatet * Roucke = | ear pens J ee i Cer Raley Lepipnll fi Toe errsiting be Contract Cerriage es | fouable i Sopp | ee Lee Cart Bataan ae Cyl “EE | rumachal pradesh aye oe Enempl frovaols rom Sata 5) Minn > Ale + Trea Sime oO Manipur Radio teni-T | gata | TO GTA: Tanabe Exempt Exempt SA | Meghslaye 9 teow =T Torsp 27 Galand (jes Consignment vot) te eee x | Miyorem Conducted for 7 Ols Sriia— ualerniays Ceampl: 3 he Gharker or bite <7 Roilmoye Ce) Seed forse uinn Smland Vessel la -+Non Ne = 3 sii ear, oe at Crargt —Tavable URPE Fb Scoot Rag cxt waters =, Crempt cd Note: Emam ij BP 1 dephej ol Cem . a Ee Ulan Regist oF 5 deduce See ‘Con + Lage Carriage Metered Gos | 7 Ae ods Specified Goods: Ranvons Frousp™ -pramspert, = en © Jeera F rerert geyeatan) | fers Pe cy auable + Ale vex shaw = ee 7 Defence) mittary equipments |* Single Oeviage Pte 60 drowmals to Co(Emds) from Indias) Erengl: = Exempt 7 Organic manure + Single Consignee upte 50 Tanable te ahafee, 5 Raven 7 Milk, Soll goodgvains, Tndinn shipping : Fo Eoampt $3 Poneyy C0: 8M Umporter) (uph 3¢0930) sr3 CA RAMESH SOM alin, a sy il PTT a a &) sssss10442 | asss7a206 Scanned with CamScannerSewi ices Provided by Way of t Pore labour Contvacts | | > Svstatlotion > Completion > filling oot > Repairs > Maintenance > Renovation. > Alferation ow Any other original orks CA namEaN HOR Pertaining to Beneficiory ~Led Individual Mouse Constroch'on or Enhancement 4 Under The hovs ing Jor all mission or Pradhan Mantes Awas yojana chil radon ws oaponten ood Dll Hels ga en at St Bek | t + Construction > evection > Commission: ing > ‘oi ion 04 Original works Pertaining 40 a Single ‘vesidential unit (otrerwice thon as a ford qo vesidential Complex) Servieas ae by Electricity distribution Ubuties v by et * Construction > evection > Commissioning > dwt 4 4 An) vastructure Jor euterding Clealvicity distribution elworks upto ‘The tubewell oj the farmers or Ogricullavist Jor agricultural use me vA A TAT AKRAKRTARAAEMTAAVALT LR aL Scanned with CamScannerApmission To f = a | = | = (Eniry tetel only) = | ! = | Joo Gan] = + Museo Protected monuments Fira u-tt 2 + National pork >Dedand Se under Arch. sites World cup 2011 = + Wildlife Sonctonry 8 remains act/ State oct ww Ne wlve lit |e Tiga reserve Cromaple: To} Makot J J J | + 200 | ©) Givers, Donee (© Aword qunchion —@ Recoynised Seating event) Planetarium No value limit Theatrical performance Concert Anforaaet.- Exempt incl Deoma/battel Pageant Mosteal performance Any sporting @vent (other thom RSE) & Any water pork, Omucement perk- dey towable 2 Files city , Snow city, theme parks - Jolly taxable 2. Cinema hat! fotly tanable Exempt only i) #Considerotion opto Soo per person | I i Perormance im Polk or classical ort orm (Music | Dence/ theatre) + Exempt | consid upto 1st. 5 Entry No: 18: Services by an Artist by way of Note: Peormonce in ballywood Songa-tenable Gheraanctyna 0) 2 Kathak (ve) 5 Doliv Kunitha (KA) 2 Brand ambassador — Folly tenable Bhangre — sauiriya(Assam) 3 Aajasthant 3 a t GA RAMESH SONI “casted acon we copra a kad ql We bls ba ing wna fut hatha Cat Doak Scanned with CamScanner6 Sopplyay Jor laboor — Renting of ¢ ine! Vouant Land (with/without ‘nuidental struthires) Erin vos Sera OF py, \ Ago Ha 7 Reatingts : Cultivation 0} plant Sor: Foodie flies water or other Similar prodoctafagricutiova! produce Dy voy of? © Agricvtvral operations directly welaba to pred” of ori prado Incl. eultiation, levesting hveshing , flont pleton| esting wth CA RAMLGH SONT CoPeacess warehousing (@ Sewices by ony "O loti Ontondng, —_ Agrpedoe ice 0 Ponigation ina waeboose ——Agrsal produce faking Sorge } yea) iat produce Heehng Geond/ ey! prtua vice <2 “> werehwonng ) age produc neta spent ms) aati bolt pucking te “ Seve, gor fonda] @) Agri extewwon services et hai ay We foe aah dyn pmle Civenlars Mitingo| faddy—> Rice Not iwlermedtiate Process (CBR — serie 4 > produce oromind, CUFTY (eof, Tendu patio, Bamboo ate Donot change the essential chovach evisties bot mate it morkatoble or the privmary mark, Agri-produce Wot agri-produce Apple. ep Potade foto dips Tomato Velcon bell Lanes, coffee & bea. Cojper beans Processed Cafee + beans powder Green tea tea Sugarcane —Teygery Vohole palses Dal by splitting pulses Procatied dvy fruits, Spices 7 alacant mpeis 6 pail, Wa Bi yw fa ii Cant Book Ertryno 55: Carrying ool om ivlermalisle pcate ag jebwork ~invalabion to eativaton of flank 9 vacnng ool Ye Jorma of onimala ence bert) ‘EN Servis by wpe areal Inemiation of Vins (ra) ‘ST: Sevvict by vy) pra-conlingvipening ning veil- ing outa vy hich dont alter esens S01 Servis by MexD(winnry of Fiatond) ~by ony of cold chain Knowledge diemination. sa7E86 L ® SATA AA IAA AAAS Scanned with CamScannersewed 4 ies by Wey of & és f | Serviees by Services loy Cord blood banks O heatheere Services by © Tronsgor 4 voles clinic + by preservation a) Stem cn potient in ambulance — nvelahon'te venksticave| * Otber anciltiary Services clinical @® Auttorined Medical Pavo- medics, Cother than 04 Avionats bi establishment 6” Practitioner Reston treined to oo tmose nO) 7 Hospital TE a Gndividval doctors Emergency madical Cora f Services by operator gp aureies bane, vegistered with -they ara biter 4 hasital a Biomedical waste, PESt- to corvyout diagnose? coincite i ° Aveatmnent aciity invectigation (by labs) i “i - Heathsare Services (euempl) Circlers: 1. Room vant tein patients - Sumpt vaca Snciudes. Doesrot Saclode. 1 Doctor /torsatients Het, by beng Ay Gervice by way of Service by Way of > hoir transplant ov Pay thaw (Exempt) + Diognosic, teat ment / Care (OTC) Jor transportation of > Casmatic) plas Smgery | 3. Retention maney chovged from patent ancy » Abnormality Hest, Anon deormity (PnP) Patient frond fro t AB covered im health Core Exempt g ein vecaguised Sycteme a) weditines in. nck clinical J 1 44, Food to in patient (cs) — exempt 5 > Yoga, Allopathy Homaopathy, Ayurveda, estabtichrment — Beautcatom —fchre) Restuclre| 6. Fond tp outpatient ,atendont visitors = 7 Naturopathy, Siddha, Unani (AyusHAni) so Towable (aveto dsjet/iniors)| tenable 3 Note: Acupuncture, chinese madicine Reiki —Unvecogniced SOUP) ED Leamet 6-clinicad ext. giving Shops euditoriome on |B ee rent /dicploys q) odvertisements— tpuable | GA RAMESH SONT ac aa pac a ag He Ps lg id fk ta had oak 8 Scanned with CamScannerCA RAMESH SONI services associated with transit carga ta flepal and Ehutan, 'y to CG/SG/UT/LA against frm of grants from CG/SG/UT/LA, shops ~ Passn Shop's commission fram govt, house for resiaential purpose. 1g of Hatel, Inn, Guest house etc., having VOS is below or equal 3 Gout ‘ena if amount charged is below Rs 1000 Per day ~ Exempt. Giving on hire MV for transportation of passenger >12 to STU, toa LA an Electrically operated vehicle meant to carry > 12 passengers truck to 2 GTA, MY for rensportation of Student, faculty and staff (SFS) to 2 person « Providing wanszortation of SF5 to an EI (Pre-school up to 12th) Services by way of access to a road or a bridge on payment of tolvenmaty nsmission/ distribution of electricity by 2 trensmission/distribution \Sity. GST applicable: Apztication fees, meter rental & shifting charges, vesting fees. Interest on Loans & Advances & forex conversion bank to bank, dealer to bank etc. - other than interest involved In credit card services. (Refer clarification on additional/penal interest on EMI) ‘Services to sevings bank a/c holders under Pradhan Mantri Jan Dhan Yojana. Life insurance services provided to members of Army, Navy, Air Force, personnel of Coast Guard, Central Armed Police Forces under Group Insurence Schemes. Services of life insurance by way of annuity under National Pension System Services provided by the CMPF, ESI, RBI, EPFO, SEBI, IRDA. Bank charges on Cr/Dr CARD ~ Exempt upto Rs 2,000 per transaction Insurance business under schemes for Bangla Shasya Sima, etc. : Exemptions Serdices by way of \eanster af 4 going cancern, as 4 whole/an Independent. « 000 per day. Circular: Hostel acc. to students by trust not charitable + Services by way of Sarvicas of life insurance businass- Janchree Birna, kam axdei Plan, icro-insurance product (IRDA approved ~ caver uptn 21), Varishtha pension Bima, Pradhen Want Jeevan Jyoti, Jan Dhan Yogana, ‘Vaya Vandan yojans, + Reinsurance services of the Insurance schemes specified above. + Services by way of collection of cantributica under the Atal Pension Yojana/ any pension scheme of SGs + Services by business facilitator/correspondent to a banking /Insurance co, vart. to Its rural area branch or Intermediary to BF/EC. Intermediary services of financial services located in 2 multi-services SEZ with International Financial Services Centre (IFSC) status to customer outside India. + Insurance Scheme where premium paid Government Upfront amount payable for granting of long-term lease of 30 years/more of industria! plcts/plets for ¢¢ finencia business provided by the $6 t Undertakings/by any other entity hi ‘the industrial units/the developers in any incustiel or Financiel business erez. Service by way of transfer of TDR/FSI on/after 01.04.19 for construction of residential epartment by a promoter intended for sale to a buyer before issuance of CC/FO whichever is eartier. Upfront amount payable in respect of service by way of granting of Jong-term lease of 30 years/more, on/after 1-4-18, for construction of residential apartments by a promoter in a project, intended for sale to a buyer before issuance of CC/FO whichever is eartier. Services by govt by allowing BE to operate as a telecom service provider fuse radio frequency spectrum on payment of fee/ spectrum user charges. . + IRFC ~ Services of Leasing of Assets to Indian railway. Services provided by an incubate up to a TO of Rs 50 lacs in FY, provided PFY total TO < Rs SO lakh & 3 years has not elapsed from incubate agreement. Incubator- taxable services provided by a Technology business incubater/a recognised STEP or or providing news by an independent Journalist, Press Trust of India or United News of India, canted acini empl ocak a ii He ees Rng ipod fat i is ant Bok | | Scanned with CamScannerWomen's World Cup 2020 to be hosted in India, + Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020. + Services by way of sponsorship of sporting events organised by a national sports federation, Indian Universities, inter university sports board. + Services by way of slaughtering of ani + Services by a foreign diplomatic mission located in India. + Services of providing information under Right to Information Act, 2005 Services - by an EI to its Student, faculty & staff; by way of conduct of entrance exam against fees; (Clarification Maritime courses are EI) Services - to an EI (up to 12") by way Transportation of SFS, catering, security, cleaning, house-keeping. Services - to EI (> 12" college) by way of supply of online educational Journals/periodicals. to admission to, or conduct of examination by, such institution. + Services provided to a recognised sports body by- coach or team manager & by another RSB. (selector, commentator-GST) = Any services provided by, NSDC, SSC, an assessment agency, @ ing partner approved by NSDC/SSC. Skill - Services of assessing bodies empanelled centr General of Training, Ministry of Skill Development and Entrepreneurship. Services by training providers under Deen Dayal Upadhyaya Grameen Kaushalya Yojana - by way of offering skil/ certified vocational training. .d to government under any training programme for which + Services pr expenditure is borne by government. Services of public conveniences like washrooms, lavatories, urinal/tollets, Services provided - to EI (up to 12 & college) ~ by way of services relating player, referee, umpire, ly by the Directorate ns Service by a non-profit ent reimbursement of charges or share of contribution up to 7.5k pm, per ification on Resident welfare association) of Industrial/ ity registered to Its own members by way of member. (Refer .s by Non-profit entity, engaged in 2% armer/promotion of trade, commerce, industry, agriculture, art, \n, social welfare, charitable ies for wi Servi labou! science, literature, culture, sports, educal activities & protection of environment, to Its own members against consideration in the form of membership fee up to an amount of Rs 1000 per member per year. Exemption under 1GST Services received from a service provider from NTT by 8) CG/SG/UT/LA/GA/ Individual for non-business purpose ) 124A entity c) a person in NTT. Exception NA in case of OIDAR to a &b, Transportation services by @ vessel from place 0/s India up to CS in India. Services supplied by an establishment of a person in India to any establishment of that person o/s India, which are treated as establishments of DPs provided the POS of the service is o/s India. Import of services by United Nations/a specified international organisation for official use. Import of services by Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted, Services provided by an intermediary when location of both supplier and recipient of goods is outside the taxable territory. Services Received by RBI from Abroad. Services provided by a tour operator to a foreign tourist in relation to.a tour conducted wholly outside India. ‘Other Exemptions All services imported by a unit/developer in the SEZ for authorised operations ~ NO CO/IGST Central Government's share of profit petroleum exempted. IGST leviable on import of services in relation to temporary transfer or ing the use or enjoyment of any IPR has been exempted. permi “scat can nan oprses ocak wa aly. Wa lis Ya Rg algal ft he this Chast Book CA RAMESH SONI Scanned with CamScanner ‘a naa TARD | TARAATADOESection - (8: Credit iw See 1s Dersom. hall be entitled do fake Tre qs + Snputs held in stock * Srpots Contoined i Semi finished goods * Inputs Contained in finished goods held on the doy immediately Precending the First hime Regr (os? 20) (2) New by (eyghed within 2edayi): Date from which he becomes liable (8) Voluntary Reg - Secs 2803) * Date %) Grant o Registration Alreody Registered (©) Compo > Regular 3 Date (rene which he becomes Lisble 0] 9 dealer taxpayer CG 1Te ovailable™ Rute Ho (A) tnamgt > Tenable + Dole from which Supplies become toxable Sorely(Re) Sorry cg, r1e Available, which were exclusvely™ | Note: for Such exempt Supplies New Reg credit ovailable ij applied in Bodays 4 oecoming Gable 2 GJ person jails to apply in 3o days, he is not dlajble to take 1c * Manner 0} Claiming credit in spl circumstances ATC on CG Uf 18604) = Gnput tax — S7-per Qtr] Part {rm Dot) ORE within Bo days(+extention) Jrom becoming eligi electvowically, in form GST ITE ol to the glject thal be is eligible trovail TT make «declaration eteclarahon cleary Specify aatits of SH/inpubs im SFGFGs (dng ir. preceding) @ Certified by Poa (cleivn 7 2Lacs) WED! No (Te GSIB Jor Jrvoics older thon year Spnctal + 1ela): Th cose 9} change in Comshit™ ay RP: ITC AI +P tronsjerer > Sale, merger, demerger, amalgarationseare,tle o| business Rp allowed to t}ysiTe vabich versains unvtilined in &.e¥-be > Role At File GST 11¢ 02dedavahon'- buyer will accept ~ ITe ty Snowe of demeger: $16 oppttonwant in ote we oeieh of nas vile 9 Notime lirsit fo le declovabion 5c Cerificate rrardatary frmetg. of ‘ovmount 4 Bale WIN TH of te 0P-> Sep Reyin Some stiurs 116 63A( 30 ders) 1tlu): Payment 0] ITC On Switching to Composition) Supplies bxcome exempt Roles Manner of Reversal under spl Circumstances Reversal= Credit of Smput ton wrt © Snpols held in ok cantaned im SFG FGs > Te calesale prpertoately © Copital goads had in soe + (iteavailed * Balance Uje in monte Gormmtts) © Amount of Reversal to be calculated Seperstely for ct /sr/17/ UT © Ty Tow invoices. Tnpot unaya’ lable - eshmate based on mkt price (event) Amount determined above 40 be added to ovt + RP to fk Form GSH ITC 03 ©] FHV o| Goods is used SL shel be cenified by Realica 1865)’ Amount vlss (4G) shatl be calculated Iw Wanner prescribed (ul 18) 4ncace C Supply of cal PM Com which (Te takex) Rp shall pay = + Reduced ite (ie taken 57. pr Gir} port) @ (Higher aj) « Tax on Tv u/s 1S Provisoz where Refractory bricks/ moulds 1 dies/ sigs A fixtures (supplied as Scrap) TP may poy tox on TVA} Such goods (u/s 12) 9359619482 | 7489978296 ‘CA RAMESH SONI “a anlnl accntant nes ope on ka ually. Ha bles Bg engl at Ue is Chad aah Scanned with CamScannerHerma M] Srapeted Ge Sent divecty to 00 Amputs legs Send divectly #9 Iw Sopplier @ BOE + Copye) Trweiee + 342 ame ond ra (airs @ > ve (AP make OC A Send to Debserter (au craven) (Gs re-es), Arba (ein +9) Romus fos {Tc available. 1 Seles (ahem dv veceive) be + Tukiatons Ea) Supe. me f ‘ ; Smt Logis MD eet SHS: Send inp ces an amet ge) Sopely <~—— % Bring back within, lyr ingoiy 3 ss) wis Bc O Est Gots Sale after (Re) ae i arom Dole of Sopply (sent by Friscip) Tobwiork, Direc Supp from Date of Rept (Dirty st) Deemed Soggy when Sopifezs wee sent out ExcephonsMoult das, lig Fixtons,toats Pict ta vise dou Swe, detlan in GSR Se And poy Gst wit, Sat @ tn pa er Gud vetoed lter by 3H (Qa)ie fleas a) © Srealed os vinci oa eth 9] gts prince © Tebmorker to vete tin Insiee, Take nen declan in G11 tnd py Qst ie ve fy ‘Toop Get Principal pay Qt #5] oweytered: No Getiplicatins. ele: Tale q) wie— No need fo declove gis premnies~ APOB Query Rum Jor goods sent fade # Delos Challans of Goods sent/reed [rm 6 ee 0 austen + om oF bye 25% o} month Suceeding the quarter. Export (within. tyr) + Under Lut /ajter paying (gst Eifher Tw veg) APOB declared > Supply 04 Principal (Ss big Procers © Sse URP— Priveipal te declare Tes Prarie a Afb et ‘Tobworter® ond Premises oe Goyer + Principat fo ate tnvce Aonys taclude ine ATO 4) Principal fo Pager Peactte S) —Eaceph A goods are wobjied by Commissioner #Tes,vos for se determina in hands of piel $] Shs is In different hake Declaring Afog ra patible. bret titer 9 Sheld tate veyron / bring bak spods than Supply TBI One Ts Ges 30 —> Sopp > Velissued by Principal Tut) > Auernabvely : O14 De ised by principal can be. endorsed TY Bw Sends in pcearmenl - ners DC Gy Pring oe Geyer GRD diet ery (iytaym) on Principal fo wate invoice Ao Of Principal -22 Tou Reg | Principal deine CA RAMESH SONI “ane canta campos ew eo and quai, Ha ies bg wna jt ie tas Chad Book az Scanned with CamScanner| as0ing Tsp Tsp iasuing te Recipient (PA™) Tox Snveia > (sd Dveice € note —y Isp Trvoice Credit note sain 7 sd ce.note LPAI Kav. company File Gata 2,3, Tox. 7a ice gate re qsyerent Same Slate Ste Noter Iso is ony e distribetion 4) Credit welating fo Services, ‘CA RAMESH SONI Ba Mumbai Under sume PAW Relionce Head jie —Mombai (150 Registration) -cR-See a4 i Tot exclode Cev)seo/vat/cst) leatvoiee (See 204 Rae -SH) Soe File GSTR-6, Monthly by 13% Under same PAW ‘Dit bie om A/a ‘To based on PY/ PQvaler Dishibubon a} Ere by 15D ti 4b Same state, distribute os cos [sist SY exces datebata Haharastre * Sast i brayjrent state, distribete as gst oo pevsencess: Dots not pay Ugst — distribote as (gst Calsays) jerome ter oe en GS DREOS Tax auttites initia Ceoy along with Dnt) Precaadngs ul TTY (Using ost DRE oD Note: Goneral penalty to 'SP- hate aca ss compensa ad ual, Ha Ries Bing wil ot a Can Bask § EH sosveT 9482 [7489978296 Scanned with CamScannerCnuios ter ace lan | Mor esc sarees Minor head Every waajer has S watnorecTo, terest penalty, jes, fers, Amount depesited) MaKe. ¢ sien al Restriction. 6 Rs (0,0 over Ate Counter, nok opplicable in otlouing cates: ettel Soe ak Cote TP liable (2212) on deposits made by | exper + Govl dapts/any otter deposit by persons maified by Cemecictioner (votid 15 doys) Takes Registration» oj o¥mer elicer authorised te vecover cotstending det rm sy p=, cee Cin Generated over te Courter (ax tok) + inclating recovery made hromh atlachenent| alee] movement: propery. qaigits (18 digits) Bev chaan Per La grid On Gsr.gor-in (eo) Pol Bhar officew euthonted fo the ant cach daring imeegntion Cankeode | 4 Cosh cheque] DD 1 enforcement sztvityany ed hee deposit> Vion n=l ouside Soe will be FFB Slectrawe Jus piel enc Credited to pale opened by Fat yanthes. of autreriged banks oahonied to Cellet GST, Lath Ir | eutnmriged bank 4 nominate sem £560 for Pon Tad a bie tapeira oh ce Role 86 :€.Ceedit kedger (gst Pear 02) Role 85: €.Lisbilly Ledger 4st PMT -0) | toe cha gr ‘ i Credit kedger > ities recorded in this ledger ery epost made tovsewds dun, Gateret; sessed In the return (Sect'Rovisiont Fe) able debited 42 this ledger) erally e65 or other emsont. ve selurn Jorn ee " Salle > Debited fo cvedil ledger 2 agper velurn Jorwished by TPs asused) AAvnt may be used for making payment ands dellten + 95 deleryninad by Po m proces dings (96) Aevount mney be vied gor: Makinypaymnent herds > Mayer tow Tout Snterest as ovesull of Tak 158) le, Sot, pally, Jet or ony tier amont payable, esi — 1G then soto (iw ny oder & og) > Srleesh thal may cue Hone tie F URP Heke payments on te basis of temporary entiation ne. esr grould be exhausted > Parent of Kabilitys De Leash. Akl edger 2 Re way transfer tex, interest, perally, Jees,any offer KS a cagst ten 1g5T ‘omaunt Jyem Lcath ledger (Cast) to €-cash ledger SGTGT—> sqlurgsr then 14ST dor trlex]erfurticas in Foren get PHT 0g. CES He sofurgse > Manner o) dischorge 4 tuck tvonfer jem €cath tall be decme #0 be veld > Omsebmitsion aon comm Sha died sasbed LAX docs wlated to Yetorns: o} 4 Such tvamijer do E.cath shall be deemed 4 be deposit. ‘{elaten vejected,cmeunt Shall be ve-credited (order PHOS) ex period (b)o] Current tex period + Balonce after payment — Refunded (see-54) 4 Balanee after payment — Refunded (see 53) Ary ether eat payable under ths oxlfrules Role 86A% Conaenisisnerleicer authored bus reason to lieve that iwelodng demand ols 13/74. Sec so: Snterect on delayed payment qin ‘THemnilable Weevil eae bas been cnled foes inaaile, 4 $) veie) granted ageinst demand, by AA]AT) Court, the, very perton sho jus pay dou due, shal py within. Qe frovit: Ser sha be leiden pad by dating uh edger ‘Snlerct shat be Calevbted from the diy svemding He doe dete Undinfexcess ching) eedelercus dati hot -ntonl 30. ‘CA RAMESH SONI Ire rapt lis det oon sch atc n ere ldger forage tty 45 foci oan fos) any untied eran Canmore ward} staid aman jr dialosing vo Inger ext ray lis such dt Reston pasion Up rm dle gestion eliitty Jadger sai be evdited eccrdingly - > Re upon wnicing discrepancy im any Ledger Communicate to Pa in G3t PMT-o4 hae acca wos compromises ol nd uli, Ha Pls fag ial ft Ue Ws Chak Book Scanned with CamScannerPerson ible 4o dedud TDs ovo Refund con be claiwned © Dept] est of cq 54 or Credited in L (9 Local avitority cari (Exel.tem) nite < Sorento, Supply pase) usin ger — YER) Recipient mpi faye tany/ow od Nobfied Govt = Re ‘Toxable (Is = Ray ' e Notftetion 504 51/3018 Supplier Gis | TDS ew (valve - gsr) 4. Anoathorty| Beord | any otter body [Deduct «¢] Deduct TDS on BL @ 1 Cor 17 5651 Setup under cl Portznsent [state legitotore | Res cosh @ must Geek by govt Equity | Control 51% (is with tte. govt) { Naashuene Supply Under Contract , Check Poy ‘the rest b.Goctely established by O4)54/UA for total Contvact valve, J) volue7 2st, Nalve a) Gis 294000 7 Under Societies. vagistvaln act then TDS , Mow Kingle invoice valve shall qr SHo00- No tos CoP Sus wot water 348000 eae, Note: No TDS | Supply bj CEL) Ministry 6} aes fodeduet Tos % fly to got vie dullon Local Authority: Panclnayet, aun tipatity , “Teanga Boon J Nowicigal Commitee 2it0, Pais ete % File Ths Relurn — GsTR=1 > by tha No Tos iw the dollasing Cases wade available to deductee. % desea TDS Certificate + in GstTR-7A Within, 1. Supplier & Pos in, difgemt Stole rom Recipient S days a} Crediting/ depositing TDS to Govt 2. Fransaction ok oj Scope Sopply. » Kale Submission / fuiloe f issue TOS Certiicate £4: Sole of kond date fees > Rs oo Pday /imex SK S.Transechiony nly [e/a Sopy (similer amount payable under S4st/urgsr ae) 4. Trangaction on which tow under Re - 913){(%) % failove 4o deduct/fay + Recovery vfs 13474 4 tome = & Sh Pt Us foe GrteretPoalty (ot r95 omaval higher) 1p5~ when te ore tot 1. NO TDS on ee before ble. a invoice rn) Deduction: Payment WGiein Poke nfojler | wth, 4 the extent Such odvnce or (10s om advonce also whether Supely 41S) esd the extort odvnce bor. ohio tt “Ca amesn som coal met cin copes a ct end Bip Kon fyi aU OSes lee co, a ) wasseraaaa rare Scanned with CamScannerCA RAMESH SONI SE and an pS St al alg es ies Be ay iad Gk Es Ca ook Recipeaton oj erermistates Recdjy a esteet whe forsale Re nen ih erent Sajet & hieetG Degree Worvever 6] 15 Less: Sopplen vaturet Net valeod table Sopthes! 25 i ‘Tre toe a5 Tes Collector > Pow te. mandatory anime bine nat fo reek A eco cepeoad eens re «anew (Start, Phe peeg Aloe |. Cod Soeply TGS Cope ; Eto Registration veya: Nite: Newealigchon = J “a. After 6 ders (Retown period) ‘An each Stalejur os Qrtssion Fatima: ae cbligation fer collectts footy ken) ET fo veesiningelgsiee-S09) Ma Sue k met == ont & = ee | Sends iertize Cottower Sate Free S809 Online bayer | — lgstGet) S00 | (res on ony | oat ae ‘Sopher St wa) Nae by Gotacthonty> Depedscom | except case g z | fas opie tele) {ree Forme Reinga teferam ait: | oaes ates 1 Ks Wrsepp es 4] GLY qheded toongh it Ost sis OPPeLa g| She wemainet by | Neixe Seppe reas Chie mainder co te fornth nforrntion in Sts phy ope 2s | Borin ees watt, Sn that Casehe Bn Srorkd deiore Soch wfit on AfeB —s Ayjouee We ts a te Aanual Return : GStR-96- St December Recigiont used te dadoct| fos & detect od poy grt Matching Micmatehe! Sopplie's GSTR=1 fe be | oud poy govt matched with Ecos GST B. TR gat ow maby [TES US me eo whe weet . Any discrepanay shall be Commonigated 40 wathat wagiot Pree bet partes > to be vech}ied toy Sopplier[operaiee| TDs so enly han velse|Hee where eee 16 catectng & Tremsceton cot qj Scope of Sophy. Sg: Sag Lands Beildng ~ 22 aemscomt 2 Trarcachom enrich. x onder Rat - 10/0) G. Tantaction > Niteatat fase/ors. Sopply | FTE a A DAD RL 4. Seppe Uneegistered fone —23) im the See month o} Communication, Uedar Condracky arse] Ha Cosideretion » poying i wSeservices Bromyh 2 opto 2etfier * Oberwise added ty ore in succetding month = TES 36 cypinsin. (owt) ‘ean wvrsaata (T0078 S_ Ne tts em Sevies covered _vls 365) Clay dene Qnteresl @ U7 - DD b date gy Pym) [Reterm= GetR=7 Scanned with CamScannerDated Cancliohen/ Cancatabenorder Sachin ME Fist Returns Jewett | RP» Composition dealer or Parson under GSIR4: File annually by 3ePApril following the end of FY, Annual Return: Gst INRTP + GStR-S, within, 2odoys after end G| worth or vsttain T days JOIDAR-> GstR-Sh, by 20% doyey Swceading caleder month. oR aba I" Aaplid mi | ted 1S. ! | ! | . ‘Jon Web Bf (it gumte-ae) Business Regulor Relorns : Hoathly: 20 fehl el sTR-2A sTR-1A 4 Goodloe arsed 22019 CTL) > Furnish statment GST CMP OB (Quorkerty payment) A afl ast day of valiity hier easier GstR~ 102 Fimat Raton hin 3 mets pom | sous yeucinmeter | te nate ahaha i [ber = Geducas te a bax on ) Auspayer vith ATO< 264: AR hall be deemed 40 oe jurnished- CO1DAR- nel vyd te joth MA Paco shaban fh 8 oy AP hse 9S ll ae eda fly fad Yc ln Lata: Poy, tlie compas hat at be vapid fie Ce atment get, fevtver, ashlar 4 cx Boyar dor Me FY wk Sndon bes pert ydly asked by PA tae etd Jor each GOW ye 9 cap ob ta catdna er | ] the weonth Suceating tr. 1 4sp+ gst -6, after Io q Lau kuceeding wont © bejore nth 2 UIN holders GSTR~ I~ slotement gj Snuerd Soppbes wesived by there = g Section M6: Now csbmussion of Retorw —> Sec 41: Lele Submission, (c45T oct onl) 7 -GSTR- 38 ~ Simple reborn Containing ommary of 15 ,Sstrem, = WWotice Us GSR BA fe Jornish indays date fees: Monthly Reto ~ 100 PD/Mex Sk, Chgible (Te, payment of fax ate ~ to bejsled by 20th Q) vex! month 3 1-4 wl filed ~ fo oanydo Gest Toturent il Ailorn — 000) Hox 0157 0 To in slur GHtR~1- Combe fill oaenly by having te op ts cx Pier a 1 loososection (22 Waiver 0) Le: Nil Return -10 PD Within 19% doy jrom end of Relevont Queter. = enatly Rs looosection (22) re Se 110.60 | Mon 5% fy rom end | Relront 6 ‘CA RAMESH SONI “a alc econ scapes ask dual. a Flies being olga ust ke ts Cha ooh Scanned with CamScannerGae we i Grliment/ RP Rothorice/ withdraw authoritation, Raecton im Porm gst ect os Cromination Miccondos gsi? ertiment rey {ene Cligibitty plication: st reo. Grvtint Cerifientes GST Peron Conducted by Nac SEN: GstPcTos, ‘op sqst Per 06 UGedion citiyon "Over commen feral yahig ene, ones Cancel ‘Sro)tee ermlled as gst? to BW Representations rer GST Pct OT 2 Seond rind o iti : Wein i aly passexam within Sowantts Orders 2. Na Adjdieaed ttavent rom appoint roe date, {Yogpant ot patie 4 Not Convicted by 0 Comprtent Cort Endva gysant Mee based exe ss Yager So% @) Satifies ony 0} the following: (6 Hels a vebved eicer 6} Commercial Tax date} omy 4/68 CGroop B Get fier 214) (8) He has emi 06 sles tn. pach /tanvetirn. prepare onder xing law fr yrs ©) He has passed 2 Forwith, mcthiy arty arma or jal weborm, ‘3. Make deposit Jor creat inks the €.caa. ledger 4. Bla sand caine 5. Peon epplton, [or amendment fomnalltion 0} Reyetratine 6 Pent iran Jor genera of eon bt 1 Pornihy delete of chat im Gor re 04 (Tobwierk, details) 1. Fle a application fo cmendment/Concatotin, o| enrolment under vole St 1. File intirabion fo gy ta Under Composition utd frome schone Nees Beet of emotiment: sts name wes be made alae On gut prtal, So thal Ie pes con cha We graduate prt gradvele. degree equivalent m Commerce, om, Qenking Cosine Adminstration ce busines management fromany fnion univers ida degree examination em fregy over royal by any Kodi univer 8 dees expe Gd any other examination, wobieh by gert en vecowmendaton of Covneil Gi) as passed final examination, o| Teat/ chE-Cost ausnhand] rest, CA RAMESH SONI ntl aca scope 0 a lig. a Res Rg ogc fat es a oak Scanned with CamScannerConcerned Officer Forward opm orwiard Cory ¥ ate” @ Teabuve Coil fe Jorrwish velevant records ¢ Mernbers Appeinted by 64154 Clessiicaton af Gis - C Aapicabiity of wetpieations A Registration vequived? -R 27 | sfeamine Application 4 Records ha Sea paie, comes sme fe Mn | Sgn A + Fes arirreay tr tin end Leommon Pertei] TAR @ Concerned office] Delermination Tot + vot = T fel ve dase, 0} obAainng Reg Nate: Question velating fo Pos ee A Connet be voiced with the AAR Application Adenited pplication Rejected i i J @xomine Further material icant /obtained by aukhovit 44 Question. raised in oppkaton & Cac apart [obtine y 0 i) A ce RAR nei possible oh > decided in ony Proceedings : y Copy 40 + Appheant/ AR@ Con. afpicer /AR Lin te case sit felons] + Rplicant Concerned scar AR Cannel be rssued ay rere in Opinion Ajence i epinion eg s Yoris dichonal gear + ARR between members 4 Authority a (a Stith Pass order Aang phat or Keasen) * as onder (within Soden Horst Anat) Copy t + Applicant + Concerned oj fcer i AA oe a faire AR tne the ruling a SAME. ton rT an BUMP) [a Recteatong Ane BH (1 beth Portes) <—| VAaar(se9 / Concerned officer erra opperent on Jace of Rcerds , within 6m rim dale of order > (Gst-agn-o8) = BH - i} rebpicon resulting in inet in tox Labi /veduin Te Arpkation + Fees (WSDAR binding ow Rplicant is (nara Joriadchinal gear > Unlas changin lac circumstances cpp nym A) an 3 dae Aggvieved eee ee = 08) AQ voids itr bain by fro! Soppesion frsirapresenaion Application + Bes neo] ARG AARC Discory &inpecton OD Enforcing tenant ©} any (4st an-03) Reson ensign on 38D ising comin Comping pra OS ther vecods, ve all per ga cul coort under he of chil pct Scanned with CamScanner CA RAMESH SONI a cant ccna ne open akan quail, Wakes bg eign ua i shat oak # GD 8353619402 | 7469578206uploaded electvonieally. wientonshe Boery of Reessment orders fs 66,64 is vaseed #9 be On execichon ¢ bond in ASHOS ——ccaps Forse ih Sceridy inform nk Gurentee. iscrpaney — Expbnation (Ao 1) (Seusity ups 85% 0} amomt 0) bond’) ’ (Aozder within. Syvs (0) honey Deemed Withdrawl ib fo tha go fr Best Tedgement tioning 16 days 4 nop v Pat proceed casts the ex Labithy of Such 10 Genifit + No penatties any Short payrmanl V Pay tx, int,otbe Re jonishe a vatid Retorns the BL os japon Final fesessment OrderCAsut ein 6%. wont a injorm Po Within Yo days 9) Serve q Ao: (agi gring 088 Farther Extension brent by ACLIC, J V Commission dor Jorter period upto yrs Got ably for intel Ceo, Ase is within Found Acceptable Not Satifoctory er late Jas shat Conknse Syvs OB q AR) Piva Asset Prov Ascot + after ccexpting 4 RP shat be icrepamuts gals 49 No withdvavl Informed in RMT 2 ate Covvechie muaire 3 No forther action: : 290: Cankravention A fol, fo ray it cts - (No Return Compe to period Wo Retorm -WHormal Person 6m \elonteny Reg 0 botines-n Reg obained oy fret stot ‘wistatewnent * ote determine fx 9 oer doe usa) re on Te . | Me vo v Setfassesconent farvisnal Asessment Seating a) Returns Best Iuugament Assessrnent Summary Assessment fuer RS 4 t mes Po may 4 TP-Unable te Return Jurnish by RO (Cy & + On Svidence(tex lish) @ Sel] assess determine vos | ROT { Now filers of Reluras. ure + Peior Peronssion (ALTO) Tom payee ‘i Po may Scrutiniye (Sew nat waandatory) enable feo ¥ Franuithe Request Po (cst assured) fo very Corvectness Re Fails to Furnish + Pails obtain, Qeaishmatin) any access toe neler vis 39 gor Povisionat Payment af Tow t Return ule 39 0 4S + highend ys” ye Sach persone of Siscupancy found . v bl person Uable to pny tam. ‘ fo issue order in Ast oH within 30 Po chau fusve notice(Asnrid) _Evenafter Nobce vise 4 to protec infaut ¥ day: allonsing pay ment on Provisional J Uo gurnich, Return in 5418) Py ty igsve notice fo TP (Hamer i) Revenue t bosis at Suchvalut value as specified. RP (within 3odays) + Stating grounds fr assesinunt ¢ OFder| (ass has Suicent ground 10 beter that any doy tn doing $0 may advercely affect the inleret oj vorove 4 Withavanl 8a 4 Onegpliation, on on bby Te within, Maton Sodoys wept ote Oner Erroneous Teapot] ome g rv awre hewse ~ Arsen ta charge] wine cate where TP Cannel be once aia ‘CA RAMESH SONI “saad cara was pac lad ual, Hc ties Big wg ut Ue hs Chat ook Scanned with CamScannerCA RAMESH SONI Audit Section 65: Ausit_by Tox Authorities [_Aoait | Righs of olicer dring a . ecihy fo Conumancement Q] Audit (4ater«f) mucin) foe tir : Price notice + when books made ovailable or * Dyjorrmations + Assistance er tmaly Comgthine E> sr-av-0 Await + Act tnstittion q]eait at 8 Copnmistioner i) Satskerl Concluded 3 months [ may extent upto 6 months | within 30 days Commissioner] AtPOB Of RP/ Audit __, f not _, Extention + Gaforva Re about =the Jivdings (407-08) Aisen Aatkoenat’ | *t Beale Completion Complete Ajier veeording bt right obkighon + Reason dor findings (ey Gerd Specific ovder) reasons im writing 4 J 4 Lex vat pi] Short paid) eveneauely voted May" Undlerfake Audit ¢) RP te vorangl ovaied/ otiiced v (Fern d tye gor « port ef ey/ mpl yrs) fo vray titiahs action ult 18/™4- Secton 66% Special Audit Oarieg fice AC he Her permission of Commissroner Ao Sy | Ey ne apa te aay wo Srquiry . «© valve cleclared. —> Not Correct Breck RP in warivg — Get he veconds inc. books Srvestigation/ | aid qyailed —> Not jithin, Normal Limits } (4st AOT-02) exomine by CA/CHA nerwinated other Pracee clings, by the commissioner I CAICACiewat) |__ Ac von om oppbzatone by ROLCH | Aut Concluded “PCAIEMA shat subi vepet (lub Signtt carded 4 Ae. | Qo days | For rateuial ¢ Suffucnt reese = | Spl ait Extend period by Jorther Se days Ns Ronit Jreings_ ON _, ) tox met paid, Short pails, Po may tile tobe communica ‘RF ervongosly vended, Ne action ols 4a Rein ert ant wrongly ovniled) ubtisea IS Nole:cA/ca nowinated by Commissioner, Pod boy dept atl aad ws pa wt ad lg Ha alg oii fo st Beak 4) . Gp) 9953619482 7483378296 Scanned with CamScannerSe J Snspeetion-61Ui) Search ond Beigore-c1t9) Snspechon o} Gpods (8: Power to Arrest forse - R26 Prrsvent 40 Snspection) etherwise - Po has t2 in transit (60) is on) > Tonoble petton has supressed Goods = Kalle for Confiteation, rhrspection 4 Conveyance, Conissgner — Rab | bansutn sl > DoclEeorsthings Secreted al omy place coryng vig 7 Rs 50002 Pays. has tomyitled jens | Claims excess ITe relevent tr preceeding) > Plc shalt produce 1. Supply wo Twwoice Controvens frovistns o aclfrotes Pofavteried oeer shat wake oer CDacoments 2 Devices) 2 Bogus Snvoice to evode tow 0} Seinvre in gst ins on. oY 1-TTC ovsiled using such Gnvoice 7 Frensporter] owmer/operetoro worehovse/| Peviso: 1) vat Pacheable to Seige goods ‘4 Tox caltecked nok dePasited 7 3mm 4 gedonn famy Othe place és Order wat to vemave/del with geeds, ly mismateh, lt dasfond ist esting tx vp gods agiinsen (exept with permis) ede Ameonlinvolnd 7 er + Kepl sae ole ‘to evade tax alenton + Setgure (as) he! Repeated Gere — a0) ancont fo nny autlerise inapechion, + E-vecards (Writ) deve Cofscation 0 Gs (88) Coprinablet > Prados for (gst msi) ? Writlen/prinied docs Nen- Bailable rnepistrate Cwithin 24 hoors) GTC): DBT return after exovninaton) En9UICy —GTC6)* Proviimal Release 4 Seized goods C109) sPerishble IMasedons gpeds Now Conninable > Rede tr decide 4 DBT -velie upon -use fr isee oj mace options — 1. Bond > GST NS of Geveleased i] the TP ys: lover} Bailable bail an Delon baer fm 9 oe ‘Secor > Bunk Guarantee vache ie ol ings CReer techn 3242 (89) ICS) Po hos poner te Self break open deer] 2. Pay tan » go or appeal +The toe interest peratty payatie sleairahelechvonie devices bor vearae GY: Conjucoton Pecudns- Sart bm(s6) Qa ap fos pry the commissioner in ahich goes, doc ore Suspected tobe Sacto 130 (by Sen) (y deleg eqerd) Po meydispore gr0de] Rings 4 the amt Conceal 4 a8cess denied. Oita ations ede wllted sha be adjutied uords de interet penalty or ony other amount. CA RAMESH SONT hal andl ans paso ad ly, Wa Wl Ry al fs is ad eck Scanned with CamScannerWhere iloppeevs to Po that oxen pid] Short poi / Erroneously fe] junded | | ite wavongly ovailed/otilised 2 Sileaton, Chorafide mistake) Normal cases, Froud Cases ( Deli berate) Seetion-73. Section- 74 Pay Tor.+ Gatevest <—f Tor paid bye Sew/On Poshall issve <— $: Po <—Pun has tama (ces Ce eee (gre 0d Seat Tehapter closed] receipt o} DREOIR (Pert A) > Pay Tox + terest 4 Penatty (15797) << Past Paynt Putt pavent 2S njorm PO COKE 03) 3 ry (hort ) pec Lehapter closed] Ton amount + Interest @itzpe @ slate ret ee Asking — shy specified avnt Should not be demanded 23m lem prior fy order [proceedings concloded] DE. No Panaty < fhysamt + daterst <—221aeys Pay Tou + Ynteret 4 Penathy (257 toe) ‘BO Lproceedings coneloded] or | oF Lo le iogestae Fornish Representation 0 Pay Tax +Snterest + Penatty (10 fak- 4) Pay fou + Gaterest 4 Penatty (507, 0} Tax) [proceedings coneloded] Ly ‘’ 4) not paid within, Boays order: Penalty oie am!) i [within 3 yrs | yrs Tiowe Lwit te pass order ee agar [ag yee] OF else proceedings deemed Concluded. {0m DDO} AR fer velated FY / Date a] Erroneous vejund File Appeal ———— Assessee ital me Depertenent — lee Se #1 00 Goats <7 ‘hated acetates companies o ask and quali, Ha Ris ng wig at ie ta Cask Doak Eq) 9953619462 | 7405378206 Scanned with CamScanner-——— TR eT Se De a | | Bee Tse Gen. provision velating t delerminohon 94 ton “16+ Torn Collected but not Poid to Govt | 0 Period of lay chatt be excluded While Computing ne Umit fr elo. ron Collecled veprewning 0 tow "NC fy edict ; . | @) i issued ols Tul) wot Sotfoivable, Po shall determine tox poyable 4 not poss Po moy Serve sen (onto) | ming notice issued vfs 134). ‘ | (9) Do sued os per divection a] On /AT, Shall be issued thin yrs rom Ahe date repeeserticn loy person, ij omy 2} Commonication 0} such divections Ddlarmnive G4) OBH incase 4) tox/perlly ex adverse decicion 16 contenglated agains ich person. Aow + penalty ® Gut {07 cxlletion= poyment CG) Poshait i] Syyjicent cause if shown gramt aajourvnnt. Maximom 2 adjournnnents femmalmpaaly y (6) be shall et oot Jock t bats) deision easing eke. BH Ci veyed) (A) Tox, interest, penalty in Do not to enceed the awt in notice and Do to be in Pass Do within yy from sen Confirmnity, with groonls in SCN, (B) Where AA/AT/court modipies tox, interest £ penalty Shall Aland woditied axordingly (8) Sntevest payable even i] rot Specified in demand order. 2: Order shold be speaking Order Ge) Proceecling deemed concluded if wo Doin 3/5 yrs Note 1. @nelude period of Stay Sechion tt: Tor wrongfully Collected # paid 4004 1Sq © Cast a SGST pout instead 9 IGSt by treating Snterstate Supply a& intrastate, stall be velunded the amt pase (Role 89) Monetory Limit under “aes 9959610482 | 7483978296 C48 of eee cast gst casts gst @ UST poss imstead cost a sgst by treating intrastate Sopevintendent =< fot S20 S$20L Supply as Snterstate, Shalt nat be Yeqpived to pay any Depoty/Assistont ylogler yao ger y2OLS der Gea on the omoonl | Oat 8 Syst? | Additional (Te Zier >2rer 72rer CA RAMESH SONI en aaa nes lw ula ln gig FS Tk = Scanned with CamScannerFp B Rese T T $ T | | Po considers expedient- Recovery ‘Trough, district Gllechr Joely Corstertion 4) eat ecaveny # prod dat Hos c454 withévausl a) instotinent | | Sechon Tt Section 19, Section 80 Section $1 Secon 82, | Snitatony Recovery of fox (Hodes) Mos Pope ona of Property void Got does have first change [es Sort . Ayaonerant prt sch sm (i Penson Hlteeeiabve | Acon pipable im Do (tr elf; sep er det) Toate Baan, omt Mane cfr ive Aen payble- Gt does 1 ‘shat pe Sits Deletgh Seng Gd (ese ip is) Gls gpm (Oe-8) —_Ctaes change @) POvts with proprly appeal) Revision opp fikd Avlch provisionally Property incl. Bank ofc (1) ' Foe mae yeor (Conder - DRE 22) Cicer @ Soy recovery Proceedings Person. Cou file objection opsinst_oifachoent ‘+ Rapes! dispused in favoor 9) Po > Continas vecovery thin T days > Comiesioner te provide OBM | elease property by order (DRC 23) Ga RAMESH SONI 7a a TAT A RE a Fy FT a Ch tna rem Scanned with CamScannerSec IAN: New appre orders /We wees also Case Lrenfer enders from I ies fo ther 7 Order of sary 4a” qa docs reiter Order Sonctioning proseesbon > Orde eaectig pyran dos (sine) Adjudicating fot 4 Ndjudiatinn Order (tuberin Orig - 10) ] fn ete apptuted autor 4o goss ovder|dacisow under tis [Seca] eto doetat incade NAAR athorised Representative + Relative) Regelor eneple sPraticng advocate «+ Prohicng cA/es/CHA af esse | Who is aggrieved by 0107 foe Appeal My Assessee [wit 30+ ne Condon) Ta Feo dete of Cem 4 De order | Porm Gst-APL -ot (along with Specified amount) efamitted amord -» 100% (Tos, intrest five # Poly) ILO6% @ Tax indispute —PIOl. (4s 4 e ( {jm appeat by dept Appeal by+ Department shel Reviews pplication Departnental appeal) * Commissioner on own motion) o0n wae SceT Jo1gst Commissioner Examine vecords 4 any procedings in which AA(fe) hes passed order To satishy iiveel] abvol legality) Propriety 4 decision] order 1 Biveck Subordinate to apply 4oAA { Gonna) SJorder by Sub-ordinale pices below Ra) # he. Autherily on his evn wvotion) #Upin information. veceived by him / © On veqpest dyom Syst ]/0TGsT Comissioner { Sus are vecords, 4 any precedings, + On Cxaninahans RA dovrd order > Prroneous (Prejudicial to Revenue Suteres!) 7 G5 illegot | Smproper/ > Maleriad focts onconsidered ignored Pee fede amaoak Me ers) [ome {tae $n Consey 9 ierspee CAN (aut piven) (1) [bale amank damped Form GSt-APL~03 (Ho Pre-de pit) Operations to be Stoyed by RA lL J aaa a after giving “ + Maxing Enquiry [yp ye Rane TTC Mi ttn Order athe os! Sosend Roper + 06H Dopasst intendent -TC(A) + Enhancing / Modifying / anmuling (Cancel the 08) 1 Aejporemen = 3 Hes Pass order (01) rst tn Superintendent TC") shay ert Additondl Gronds + Confiren,rwodify | aml. the decison/ order [Order passed by: Revisinary Auitorihy + fee:Nit «within yr rom dale o}ftng opp eos) Guilin |stats Posed Geli + No power to vemand Cove back 4b AAjodicating authority DelAest-comsugerintennt-» Add Com] ‘CA RAMESH SONT aoa oes crpasms weak nd qual, Wa bles eBay wilt Uke Cant oak a GB) 9959619482 | 7403378296 Scanned with CamScanneriinet ee ee ee ee oe ee ee | Aggriewel Porky (arseseeldep) Appeals and Revision (assesee) dept) Aggrieved. parby | ascessee Dept ehh Note 1. Hemerandaon 4 ss acho In AS +45 days (ett) 4St-APL-OF i Appeal ogainsl Or der 4 AA] RA > Bases st AeL-05/APLOT on + 3m (C00) Ra Conmet Reviews! Appl abveedy filed bxjre ANAT Hel Provicos Amy goint net vaised deuced in appeel verise shiver Je: Aiendy aver for verses (picked op ba cot veil} Jd. A vevisional order (no revision aguin) Enclote: ime spent bles dale decison of AT—He] $4 Same issue ebvendty pending txore AT/ HE ‘Soy pevial by Coert/ AT is shoyettclde Slay peri i 1. Iso vemand back, : {oso er Tribunal Que appeals > (dxcrater)¢ omoant nveled £50k |Nelet Brabance Arywenber il prety te Refond St 6 Ce 19) | inany boveh any appen wsith prsident f (Cobdeoy ewes dpe) 28 (ioe tion taps) | agra be buen by erch 6 men Contre Level SES Tribunad Gale hevel feovic:hny apt ng ant Up ‘ ——+—_, ‘TMdaielal member Tey Sate [riers See Nahional Bench (ve De) Revonal Ben Fg -Tiacol viciber Stake bench farea Bench | with present agpronl beeen by President, TAC TLS) THTHO,THO, THO, THEO) TH.7H(O, THUD] a bench of a single member. , (W-Contve (9-Stale - L 1 ; 4 J Recktionting) mistake apparent fhss Order (sti tye [copy te Ayelet ss Com] sxtogst Comms) cn the Jace 0} vecordl~See (iy possible) AT may amd en onda Vy Orie Silom bn, [Abt i Gate Soler Sobsankl Qe lan rwislate apporent withine peviod ‘ Appeal ssithin Ito deys + Ex! (ve limit) -Condanetin [ie g a] Sevonths Prom date «] onder 5 tee Form Gst- APL -o8 by He £ |» sere eel I Tobe heard by 72 dodges 3 ; - Admit only after gol! gayrent (i rund St 6% fe bin! cota na «Sein A Cor rere iE ent Under ” re s Seco (format under probst) Amit only lle ft pyre 4 eg oa “peel 2 onal 3 (iy ror Tet @ 1 apes Ga deys)-GO i 6 GA RAMESH SONI 7 aia wali we mpm tad ual, Ha le a Kg dt TR Beak aT Scanned with CamScanner‘Transfer of business Mee 86 | Agent & Principal ‘87 | Amalgamation/Merger (RTP Nov 2018 & 19) | > within 30 days of oppointnient give intimation of his appoint > Comission to make inquiry & notify within 3 menth intimation, the amount of des if ory payable by co. Tn case of private co.: If dies cannot be recovered, Directors joitiy & severally liable. incapacitated person, as if he were a major or capacitated person ond as if he were conduc ‘appointed by court 92. | Court of wards/ trustees Where estate of a TP owning a business in respect of which dues is payable is under the cont ‘then dues shall be recoverable from such Court of Wards/ Administrator General/OFfi cases 93. | Special Provisions in certain ble constitution of the firm/AOP: Partners/members, as it existed before &s it exists after reconstitution, shall, without prejudice to the provisions of section 90, jointly & severally, be liable 3._ Dissolution of firm/AOP/partition of HUF: Partner/members liable jointly & severally. CA RAMESH SONI ‘a chatevad accountant nas cmapraias an cast ad ual. He Fle being evil ust iio Chat Book Scanned with CamScanneri Offences and Penalties | Supplies goods/services/both without invoice/an inc ‘Rs 10000 (C6ST) oR Issue of invoice/bill without supply of goods/services/b f provisions of act/rules ‘Amount equivalent to Collects any amount os tax but fails to pay Govt. beyond a period of 3 months from the due date + Tox evaded Collects tax in contravention & fails to pay to Govt. be jad of 3 months from the due date ++ Tax not deducted/ short deducted/ not paid TDS: Fails to deduct tax in accordance with sec 5i/ded + Tax not callected/ short collected/ not paid required/where he + ITC avciled/passed en/distributed ovisions of this Act/rules inregulorly ‘+ Refund claimed fraudulently Whichever is Higher Liable but foils to obtain registration Furnishes False information for registration either at the time of opplying for registcation, or subsequently: “Obstructs/prevents any officer in discharge of his duties ‘Transports any taxable goods without the cover of documents ‘Suppresses his turnover leading to evasion of tox Fails to keep, maintain or retain books of account ond other documents | Zssues any invoice or document by using the registration number (6STN) of cnother registered person Tampers with, or destroys any material evidence/document is that have been detained/seized/attached under this ect {(@) Rs 10,000 or (b) 10% of tax due - higher ;porting/removing/depositing/keeping/concealing/ supplying/ (a) Rs 10,000 or (b) Tax due (100%) - higher Penalty may extend to Rs 25,000 (C6ST) ES) sasserwaa | asaTaRwE jis concerned with the supply of /deals with any SOS which he knows are in contravention of ary provisions | Failure to furni (@) | Without reasonable cause fails to furnish In cose of continuing offence-further fine Rs CA RAMESH SONI ‘chastened accountant ne compramins en cok and quail Ha Fis eng elpinal ast ike ia Chak Book 9. Scanned with CamScannerimpose penalty for minor breach/omission/mistake, where tax involved « Penalty imposed shall be commensurate with the degree and severity of the breach, No penclty shall be imposed on any person without giving him an opportunity of being heard PO may consider and charge less penalty _ where the penalty a fixed sum/expressed as a fixed percentage PO of the view that +0 0 penalty and same is not covered under 62/63/64/73/74/1i SE Government on recommendation of LILSEEEess Goods &/conveyance after detention/seizure, shall be released, — Ge S NODES Nossa DEE CoN Nae Oa ecas ChE) icable law under which the amount of penalty for the breach has been specified Where owner of the goods comes forward for payment of applicable tax and penalty: (@) On payment of: Applicable tax = 100% Penalty = 100% of tex payable or ‘An amount equal to 2% of the Value of ocds/ 25000: whichever is less Where owner does not come forward for payment of applicable tax and penalty: if (©)On poyment of: Applicable tax = 100% Penalty = 50% of ‘tax amount paid or {If Exempted goods, on payment of ~ ‘on amount equal to 5% of the Value of ‘g0ds/ 25000: whichever is less (€) Furnishing security: Amount under (a)/(b) in GST INS 04 (Rule 140) Provisional Release of goods and conveyance execution of a bond and furnishing of a security PO shall issue order demanding tax and penalty No tax, interest or penalty shell be determined without giving the person concerned an opportunity of being heard. luded on payment of amo respect of notice, \4 days of detention and seizure, confiscation proceedings shall be initiated ‘accompanied the consignment Consi deemed owner. Otherwise PO has ‘Supplies/receives goods in contravention of Act/rules with intent to evade payment of tox: or power to decide owner. NEM Me aan Caer NEE Does not account for goods on which he ‘Supplies without having applied for \goods/conveyances- liable to ion & ‘CA RAMESH SONI ‘ane acuta nase campru, Ha asa Big vgn fu ik a Cat Ba Scanned with CamScannerOffences and Penalties in contravention of provisions of Act/rules unless the owner of the ‘the knowledge or connivance of the owner himself + Person - lable to penalty under section 122 ‘Max Fine = the market value of goods confiscated, less the GST chargeable on such goods Minimum fine: Fine & penal lieu of the confiscation of conveyance = 6ST able in respect of qoods and Conveyance. payable on goods being transported ‘penalty shall be issued without giving the person an opportunity of being heard “Tax evaded /ITC wrongly aviled/utiized/refund wrongly taken Commits/abets the commission of an offence Subsequent offence u/s 132 ‘Toil upto 5 Years and’ [offences under (a)(o\eXa) [Cognizable and non-bailable. | Other offences ‘Non-cognizable and beilable. ‘CA RAMESH SONI chant ccna ans campos on ak and ull, Wa Ris Bg egal ke Wis Cad Bask Scanned with CamScanner GS) Fosse 19402 | 703378296) & attempts to commit/abets the commission docs & material evidence & fails to Furnish info, ready initiated in respect of the said of fen: respect of the same offence & any criminal ‘8 CA RAMESH SONI “a cant cand nse capris on la ually. He Bis gia ut kt Cant aah 2 Scanned with CamScanner