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11 CONCEPT OF INDIRECTTAXES Assam was the first state to ratify
GST Bill but Telangana
stateto pass state GST Bill. was the first
ATA GLANCE GST Bill was introduced under 122 nd
Constitutional
passed under (101 st Amendment) Act, 2016. Amendment Bill, but
THIS CHAPTER INCLUDES GST on five specified petroleum products (Crude, Petrol,
Diesel, ATF
& Natural gas) would be applicable from a date to be recommended
Background Pre GST Tax Structureand theGSTC. by
Constitutional Powers of Defciencies Exports would be zero-rated.
Taxation Administration of Indirect 1 stJuly is observed as the GST day as announcedby CBEC. GST is
IndirectTaxes in India — An Taxation in India applicable with effect from 1 July 2017.
Overview Existing Tax Structure GST Council was constituted with its head-quarters in Delhi. The Union
Finance Minister will be the Chair-person, State Finance Ministerwill
be members, one among them will be vice-chairman.
CHAPTER AT A GLANCE Taxpayers with an annual turnoverof 40 lac 20 lac for special
category States as specified in article 279A of the Constitution)would
be exempt from GST.
of GST
Introduction Tobacco and tobacco products would be subject to GST. In addition,
GOODS AND SERVICES TAX (GST) is an indirect tax throughoutIndia the Centre would continue to levy Central Excise duty.
to replace taxes levied by the central and state governments. Touted by the government to be India's biggest tax reformin 70 years
and First
• It was introduced as The Constitution (One Hundred 122nd
of independence,the Goods and Services Tax•(GST) was finally
Amendment) Act 2016, following the passage of
Constitution launched on the midnightof 30 June 2017, though the process of
forming the bill took 17 years (since 2000 when it was firstproposed).
Amendment Bill.
Chairmanis Union The launch was marked by a historic midnight (30 June - 1 July 2017)
The GST is governed by GST Council and its consumption tax. session of both the houses of parliament convened at the Central Hall
based
Finance Minister of India. GST is a destination of Jammu and of the Parliament, but which was immediately boycotted by the
the state
It is applicable to all over India including opposition by staging a walk out to show their disapproval of the same.
Kashmir.
GST was first levied by France in 1954. Challenges of Previous Tax Structure
GST.
Around160 countries have adopted 28%, next is Argentina Some of the challenges under the previous indirect tax structure could be
• Indiahas the highest tax slab in the world i.e. attributedto Central Excise
wherein there were variable rates under Excise
CENVAT 6%, 10%, 18%, 24%, 27%, coupled with
viz: 5%, 12%, 18% and 28% Duty such as 2% without
structure, and various exemptions. Further,under VAT,
• IndianGST has four tax rate
and 3% special rate on multiplevaluation system VAT at differentrates, which were resulting
and luxury items, differentstates were charging the states. At the same time under VAT,
withcess on sin goods between
preciousmetals like gold. in imbalance of trade
 4.508 Mobe ScannerCSEP M-lPa
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available only to those
manufacturing excisable goods. Other
had to claim refund of this
duty as and when they importers manner as may be providedby Parliamentby law on the Amendment of Article 270 [Section 1Ol
pay VAT on recommendations of the Goods and Services Tax
7. VAT dealers were unable In article 270 of the Constitution:
to set-off any Service Tax Council.
paid 01 their procurement of thattheymayhave Explanation: For the purposes of this clause, supply of (i) in clause (1). for the words, figures and letter •articles268. 268A and
8. State Governments also taxable input services. 269', the words. figures and letter •articles 268, 269 and 269K shall
levied and collected a variety goods, or of services, or both in the course of import into
taxes such as luxury tax, of otherindirect the territoryof India shall be deemed to be supply of be substituted;
entertainment tax, entry tax etc.
set-off was available. for whichno goods, or of services, or both in the course of inter-State (ii) after clause (I). the following clauses shall be inserted.namety:—
Special Provision with Respect trade Or commerce. (IA) The tax collected by the Union under clause (1) 01article246A
to Goods and Services Tax [Section shall also be distributed between the Union and the States in the
insertion of 21 Apportioned to The amount apportioned to a State under clause (1) shall
After article 246 or the Constitution, mannerprovided in clause (2).
new article the followingarticle State shall not not form part of the Consolidated Fund of India. (1B) The tax levied and collected by the Unionunderclause (2) of
shall be inserted, namely 246A
be part of Con- article 246A and article 269A, which has been used forpayment
Legislature of Notwithstanding anything solidated Fund
every State has 254, Parliament, and, contained in articles 246 and of India
of the tax leviod by the Union under clause (1) of article246A.
power to make Legislature of every State,
subject to clause (2), the and the amount apportioned to the Union under clause (1) of
laws
have power to make lawswith State Tax colle- Where an amouritcollected as tax levied under clause article 239A, shall also be distributed betweenthe Unionand the
respect to goods and services tax
imposed by the Union cted used in (1) has been used for paymentof the tax levied by a States in the manner providedin clause (2).
or by such State. State under article 246A, such amount
shall not form part
payment of Amendmentof Article 271 [Section Il]
Parliament Parliament has exclusive power State tax shall of the Consolidated Fund of
India.
power to make respect to goods and services to make laws with In Article 271 of the Constitution, after the words "in those articles-.the
tax where the supplyof not be part of words, figures and letter"except the goods and services tax underArticle
laws goods, or of services, or both takes place Consolidated
in the course of 246A,- shall be inserted.
inter- State trade or commerce Fund of India
Explanation: The provisions of this •article, shall, in collectedas tax levied by a State Goods and Services Tax Council [Section 12)
respect of goods and services tax State Tax colle- Wherean amount of
referred to in clause underarticle 246A has been used for payment the•tax Insertion of new After article 279 ot the Constitution,the 'ottomng
cted by State form part
(5) of article 279A, take effect
from the date used in pay- levied underclause (1), such amount shall not article 279A article shall be inserted. namely279A——
recommended by the Goods and Services Tax Council. Fund of the State.
ment of State of the Consolidated G o o d 5 and he President shall, withinsixty days fromthedateof
Levy and Collection of Goods and Services tax shall not be Serv ices Tax mmencement o' the Constitution(One Hundredand
Inter-State Trade or Tax in Course Of irst Amendment) Act, 2016, by order, constitutea
Commerce [Section 9] part of consoli- Council
Insertion ofnew After article 269 of the Constitution, dated Fund of ouncil to be called tho Goods and Services Tax
the followingarticle ouncil.
article 269A shall be-inserted. namely 269A State
principles for
Formulation of parliamentmay, by law. formulatothe
Inter-State Goods and services tax on supplies in the course of determining the placo of supply, and when a supply of
Supply inter-State trade or commerce shall be levied
and
law goods, or of services, or both takes place in the course of
collected by the Government Of India and inter-Statetrade or commerce.
such tax
be apportioned between the Union and the States inshall
the
 3. The State level Screening Committeewill be established in each
State. It will consist of-
1 officer of the State Government, nominated by the
Commissioner and
i officerof the Central Government nominated by the Chief
Commissioner.
Benefit of GST
Benefit to A unified common national market to boost
Government Foreign Investment and "Make in India"'
campaign;
(ii) Boost to export/manufacturing activity,
generation of more employment, leading to
reducedpovertyand increased GDP growth;
(iii) Improving the overall investment climate in the
country which will benefit the development of
States;
(iv) UniformSGST and IGST rates,to reduce
the
incentivefor tax evasion.
Benefit to (j) Simpler tax system;
customer Reductionin prices of goods and
to elimination of cascading;
services due
(iii) Uniformprices throughout
the country;
(iv) Transparency in taxation
oystem.
Benefit to Trade Reduction in multiplicity of
and industry taxes;
Mitigationof cascading/double
(iii) More efficient taxation;
neutralization.of taxes
for exports; especially
(iv) Development of
common national market.
 2017 S liabus
ScamwrCSEP M-lPa er4
4.564 this Act, each of the territories
purposes of
For the considered to be a
(a)to (f) shall be
specifiedin
separate Union
territory;
and "other territory" (as defined in
Territories under the UTGST Act
All the Union in India will be governed
Section ) supra) Given that the said two UTs have a
and Puducherry. for the purpose of GST
except Delhi as 'States'
they will be regarded SGST laws, instead of the
Legislature, by their respective
governed
and Willbe
UTGST law.
SGST, IGST and UTGST?
Whatis CGST,
Central GST that will be levied by the central
the component of GST
1. CentralGST is items, both goods and services.
government on all
intra-state trade.
2. It only applies to credit of.CGST against CGST or IGST.
use input tax
3. A dealercan
State GST
is the component of GST that will be levied by the state
1. State GST and services.
governmenton all items, both goods
2. It only applies to intra-state trade.
SGST against SGST or IGST.
3. A dealercan use inputtax credit of
IntegratedGST
IntegratedGST is the componentof GST tha•twill be levied by the
central government in case of inter-state trade.
2. It is applicableon all items, both goods and services.
3. A dealercan use inputtax credit of IGST against SGST, CGST or
IGST.
UnionTerritory Goods and Services Tax
The Constitution(101st Amendment) Act, 2016, (through which GST is
introducedin India), has inserted a new Clause —Clause 26B on ".State"in
Article 366, which reads as under:
 with roforonco to articles 246A, 268, 269, 269A and article 279A
,ncludesa Union territory with Logislaturo.
As por Gonoral Clausos Act, 1897, 'State' shall mean a State specified
theFirst Schedulo to tho Constitution and shall include a Union Territory.
However.'State' for tho purposes of GST includesa Unionterritorywith
Legislature (liko Delhi and Puduchorry). As we know India has adopted dual
CIST Model, wherein for each transaction there will be two types of taxes
Central-GST (CGST) and State-GST (SGST). Hence, technically
speakingSGST kind of a tax cannot bo levied in a Unionterritorywithout
eegi$lature.To put it simple, Union Territories of Andaman and Nicobar
Islands, Silvassa. Dadra and Nagar Haveli, Daman and Diu and
Lakshadwoep would not have a SGST kind of tax at all.
To plug this technical loophole, GST Council has decided to have
UnionTerritory GST ACT (UTGST) - which would be at par with SGST.
Whohave pass UTGST?
 4.666 Mobe ScannerCSEP
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"abus
Nature of Supply: Introduction
GST is a destination based
tax i.e., consumptiontax,
be levied where goods and which means tax will
services are consumed and
state thus, it is of immense will
importancethat the place of accrue to that
transaction is determined correctly. supply of any
To determine the correct
supply, it is important that the nature place of
of supply be understood first.
Following table list provisions as contained
in IGST Act, 2017, to know
whether a supply will be treated as Inter
State or Intra State supply.
Intra State Supply [IGST Act, 2017]
Section 8(1 ) Subject to the provisions of section 1
0, supply of goods where
the location of the supplier and the place of supply
of Goods are in the
same state or same union territoryshall be
treated as intra-Statesupply.
Section 8(2) Subject to the provisions of section 12, supply
of services
where the location of the supplier and the place of supply of
services are in
the same State or same Union territoryshall be treatedas
intra-State
supply:
Provided-thatthe intra-State supply of services shall not include supply
of
services to or by a Special Economic Zone developeror a Special
Economic Zone unit.
Explanation 1.— For the purposes of this Act, where a person has,—
(i) an establishment in India and any other establishment outside India;
(ii) an establishment in a State or Unioh•territoryand any -other
establishment outside that State or Union territory;or
(iii) an establishment in a State or UnionÄerritoryand any other
establishment being a business vertical registeredwithinthat State
or Union territory, then such establishments shall .be treateu as
establishments of distinct persons.
Explanation 2.— A person carrying on a business througha branch or an
agency or a representational office in any territoryshall be treated as having
an establishment in that territory.
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Supply in Territorial Waters How Importand Export be Taxed

Section 9 Notwithstanding anything contained in this Act,—
(a) where the location of the supplier is in the territorialwaters, the location
of such supplier; or
(b) where the place of supply is in the territorialwaters, the place of supply,
shall, for the purposes of this Act, be deemed to be in the coastal State
or Union territory where the nearest point of the appropriate baseline is
located.
Section 7 of the IGST Act 2017
I. & (3) Subject to the provisions of section 10 and section 12, supply of
goods or services, where the location of the supplier and the place of
supply are in —
(a) two different States;
(b) two different Union territories; or
(c) a State and a Union territory,
shall be treated as a supply of goods or services or both in the course
of inter-State trade or commerce.
2. Supply of goods imported into the territory of India, till they cross the
customs frontiers of India, shall be treated to be a supply of goods in
the course of inter-State trade or commerce.
SJ,opty01 services imported into the territoryof India shall be treated to
a suspty of services in the course of inter-State trade or commerce.
4. of goods or services or both,—
(a) when the supplier is located in India and the place of supply is
outside India;
(b) to or by a Spedal Economic Zone developer or a Special Economic
Zone 'Flit•.or t.
(c) taxable territory,not being an intra-Statesupply and not
mvered elsewhere in this section, shall be treated to be a supply
of goods or services or both in the course of inter-State trade or
inter-state supply.
• Importof goods will be treated as
set-off.
IGST paid will be available for
treated as zero rated supplies.
On the other hand, export will be
outputand claim refund of IGST or
The exportereither pay tax on the
of IGST and claim refund of Input
export under bond without payment
Tax Credit(ITC)
UTGST Act, 2017
Introduction
(through which GST is
The Constitution(101st Amendment)Act, 2016,Clause 26B on "State" in
introducedin India), has inserted a new Clause —
Article 366, which reads as under:
"State"with reference to articles 246A, 268, 269, 269A and article 279A
includes a Union territory with Legislature.
As per GeneralClauses Act, 1897, 'State' shall mean a State specified in
the First Schedule to the Constitution and shall include a Union Territory.
However,'State' for the purposes of GST includes a Union territory with
Legislature(like Delhi and Puducherry). As we know India has adopted
dual GST Model,whereinfor each transaction there will be two types of
taxes i.e. Central-GST (CGST) and State-GST (SGST). Hence, technicalty
speaking SGST kind of a tax cannot be levied in a Union territory with out
Legislature.To put it simple, Union Territories of Andaman and Nicobar
Islands, Silvassa, Dadra and Nagar Haveli, Daman and Diu and
Lakshadweep would not have a SGST kind of tax at all.
To plug this technicalloophole,GST Council has decided to have Union
TerritoryGST ACT (UTGST) which would be at par with SGST.
WhoHavePass UTGST
As per Article246(4) of Constitution,Parliament has powers to make laws
with respect to any matter for any part of the territory
of India, which is not
included in the State, including tho matters enumerated
in State List.
 15 PROCEDURAL COMPLIANCE
GST
UNDER
THIS CHAPTER INCLUDES
Rogistration Roturn
Tax Invoice Payment of Tax
Debit and Credit Noto Refund Procedures
Account and Record Audit
Electronic wa Bill

CHAPTER AT A GLANCE

Registration
Introduction In any tax system, registrationis the most fundamental
requirementfor identificationof tax payers ensuring tax
compliance in the economy. Registration of any business
entity under the GST Law implies obtaining a unique
number from the concerned tax authorities for the
purpose of collecting tax on behalf of the government and
to avail Input Tax Credit for the taxes on his inward
supplies. Without registration, a person can neither collect
tax from his customers nor claim any input Tax Credit of
tax paid by him.
Who are Liable for Registration
Section 22. Every supplier shall be liable to be registered under this
Persons Act in the State or Union territory,other tnåfi special
Liable for category States, from where he makes a taxable supply
Registration of goods or services or both, if his AGGREGATE
4.602
 [Chapter 15] Procedural Compliance
UnderGST n 4.605

(c) by servants on wages

payablein cash or
TURNOVER in a financial year exceeds forty lakh rupees: (3) Business carried on by a taxable Transferee or the kind or by hired labour
under personal
Provided that where such person makes taxable person registered under this Act is successor shall be supervision or the personal
supplies of goods or services or both from any of the transferred, whether on account of liable to be registered any member of the family; supervision of
SPECIAL CATEGORY STATES (ArunachalPradesh, succession or otherwise, to another with effect from the 2. The Government may, on the
Assam, J&K, Manipur, Meghalaya, Mizoram, Nagaland, person as a going concern date of such transfer or of the recommendations
Council, by notification,
Sikkim, Tripura, Himachal Pradesh and Uttarakhand), he succession
category of persons who may
specify the
shall be liable to be registered if his aggregate turnover in be exempted from
(4) In case of transfer pursuant to Däte on which the obtaining registration under this
a financial year exceeds twentylakh rupees. Act.
sanction of a scheme or an Registrar of Companies
"Aggregate turnover"means the—
arrangement for amalgamation or, issues a certificate of Whoare Liable to be Registered Compulsory IrrespectiveofTurnover
• aggregate value of all taxable supplies (excluding the
as the case may be, demergerof incorporation giving Section24. Notwithstanding anything contained in
value of inward supplies on which tax is payable by a sub-section (1)
two or more companies pursuant to effect to such order of of section 22, the followingcategoriesof
person on reverse charge basis), Compulsory persons
an order of •aHigh Court, Tribunal or the High Court or shall be required to be registeredunder
• exempt supplies (Nil Rate, wholly exempted from otherwise Tribunal
in
Registration this Act,—
UTGST, CGST, IGST, supplies notTaxable underthe Cases
Certain (i) persons makingany INTER-STATETAXABLE
act i.e. alcoholic liquor for human consumption), Who are Not Liable for Registration SUPPLY;
• exports of goods or services or both and (ii) CASUAL TAXABLE PERSONS makingtaxable
Section 23. 1. The following persons shall not be liable to
• inter-State supplies of persons having the same Persons Not supply;
registration, namely:
Permanent Account Number, to be computed on all (iii) persons who are requiredto pay tax under
Liable for (a) any person engaged exclusively
India basis but EXCLUDES
Registration in the business of supplying goods or REVERSE CHARGE;
• central tax, State tax, Union territorytax, integrated
tax and cess; services or both that are not liable to tax (iv) person who are requiredto pay tax under
or sub-section (5) of section 9;
"Taxable supply" means a supply of goods or services or both which is • wholly exempt from tax under this Act or NON-RESIDENT TAXABLE PERSONS
(v)
leviable to tax under this Act; under the Integrated Goods and making taxable supply;
Sub- Description Liable to be Services Tax Act; persons who are requiredto DEDUCT TAX
Section registered from (b) an agriculturist,to the extent of supply of UNDER SECTION 51, whether or not
produce out of cultivation of land. separately registered under this Act;
(2) "Agriculturist"
means an individual or a Hindu
Every person who, on the day Appointedday (date on (vii) persons who make taxable supply of goods or
immediatelypreceding the appointed which provision of the Undivided Family who undertakes
land-
cultivation of services or both on behalf of other taxable
day, is registered or holds a licence act comes into force,) persons whether as AN AGENT OR
under an existing law (a) by own labour, or
OTHERWISE;
(b) by the labour of family,
or (viii) INPUT SERVICE DISTRIBUTOR, whetheror
not separately reqistered under this Act;
14 INPUT TAX CREDIT AND
TION OF GST LIABILITY
COMPUTA
THIS CHAPTER INCLUDES
Input Services Distributor
InputTax Credit Computationof GST Liability
Job Work

CHAPTER AT A GLANCE

Input Tax Credit

Meaning of Certain Terms
"input"means any goods
Section 2(59) of the CGST Act, 2017 defines in the
other,than capitalgoods used or intended to be used by a supplier
course or fuVtheranceof business;
Sectio'n2(62) of the CGST Act, 2017 defines "inputtax" in relation to a
registered person, means the central tax, State tax, integrated tax or Uniori
territorytax charged on any supply of goods or services or both made to
hi,me+ndincludes—
(ä) goods and services tax charged on import of goods;
(b) the tax payable under the provisions of sub-sections (3) and (4) of
section 9;
(c) the'tax payable underthe provisions of sub-sections (3) and (4) of
section 5 of the IntegratedGoods and Services Tax Act;
(d) the tax payable under the provisions of sub-sections (3) and (4) of
section 90f the respective State Goods and Services Tax Act; or
(e) the tax payable under the provisions of sub-sections (3) and (4) of
section 7 of the Union Territory Goods and Services Tax Act,

4.584
 [Chapter 14] Input Tax Credit
and Computation of ...4.585
butdoes not include
the
InputTax Credit (ITC) is tax paid under the composition levy; Provided furtherthat where a recipient fails to pay to the supplier of goods
previoustax regime, there consideredas a cornerstoneof GST. In the or services or both, other than the supplies on which tax is payable on
ofsupply chain, which was a non-availability of
led to a cascading effect credit at various points reverse charge basis, the amount towards the value of supply along with
costof goods and services. of tax and increased the tax payable thereon within a period of one hundred and eighty days from
This flaw
a seamless flow of credit throughout has been removed under GST and the date of issue of invoice by the supplier, an amount equal to the input
the value chain will be providedwhich
willhelp in reducing the cascading tax credit availed by the recipient shall be added to his output tax liability,
To avail the benefit of ITC it is effect of tax. along with interest thereon, in such manner as may be prescribed.
required that the person availing such
benefit is registered under GST. An
unregistered person is not eligible to Entitlement of Re-credit on Payment
takethe benefit of ITC. Section 155, of Providedalso that thetrecipient shall be entitledto avail of the credit of
the CGST Act, 2017 states that
whereany person claims that he is eligible for inputtax on payment made by him of the amount towards the value of
inputtax credit underthis
Act,the burden of proving such claim shall supply of goods or services or both along with tax payable thereon.
lie on such person.
Eligibilityand Conditions for Taking Input Tax Credit Restriction of ITC on Capital Goods on Which Depreciation Claimed
Section 16 Section 16
EveryRegistered Person shall, subject to such conditionsand restrictions Where the registered person has claimed depreciation on the
as may be prescribed and in the manner specified in section 49, be tax
componentof the cost of capital goods and plant and machinery
under the
entitledto take credikof input tax charged on any supply of goods or provisions of the Income-tax Act, 1961 , the input tax credit
on the said tax
servicesor both to him which are used or intended to be used in the component shall not be allowed.
courseor furtherance of his business and the said amountshall be Due Date within which ITC to be Claimed
creditedto the electronic credit ledger of such person.
Section 16
Mandatory
Conditions to Be Satisfied for Taking ITC A registered person shall not be entitled
to take input tax credit in respect
1. A person should have a tax invoice/debitor credit note issued by a of any invoice or debithote for supply of
goods or services or both after
registeredperson. the due date of furnishing of the return
under Section 39 for the month of
2. The goods or services should have been received. September followingthe end of financial year
3. Person should have filed return u/s 39. invoice relatingto such debit note pertains to which such invoice or
annual return, whichever is earlier.
or furnishing of the relevant
4. Tax has to be paid to government by suppliér.
ITC in Case of Lots or Instalments/receiver Fails to Pay Within Time
Limit

Wherethe goods against an invoice are received in lots or instalments, the

registeredperson shall be entitled to take credit upon receipt of the last lot
or instalment:
 On
10thorb [Chapter 151 Procedural Compliance Under GST 4.633
o
nth' riod
succeeding Due Date Payment of Tax, Interest, Penalty and Other Amounts Credit in
nuaryto March, 2018 30thApril,2018 ElectronicCash Ledger
month
rilto June, 2018 31 st July,2018 Section 49(1)
31 st
l) to Sept, 2018 Every deposit made towards :
e cemb 31 st October,2018
• , tax,
ctoberto December, 2018 31 st January,201 9 interest,
-or
this anuaryto March, 2019 30thApril,201 9 penalty,
e fee or
r rently therRegistered persons having aggregate
rorerupeeSin the preceding financial year
turnoverof more than 1.5 • any other amount
ended or the current financial year
to
hallfurnishthese returns on a monthly basis. by a person by internetbanking or by using credit or debit cards or
National Electronic Fund Transfer or Real Time Gross Settlement or by
eriod Due Date such other mode (over the counter maximum payment is upto 10,000/-)
ebruary,2018 and subject to such conditions and restrictions as may be prescribed, shall
1 April,2018
be creditedto the electronic cash ledger of such person to be maintained
March,2018 10thMay,2018 in such manner as may be prescribed.
ree April,2018 31 st May,2018
nths Utilisation of Electronic Cash Ledger
May,2018 10thJune,2018
the Section 49(3)
Of June,2018 10thJuly,2018 The amount available in the electronic cash ledger MAY BE
ellat July, 2018 to March, 2019 1I thday of next Month e used for making any payment towards
Note: Filing of GSTR-2 and GSTR-3 has been postponed till further • tax, interest, penalty, fees or any other amount payable under the
of
announcement. provisions of this Act or the rules made there-under 'in such manner
of
Due date of GSTR-6 for the period July 2017 to August 2018 has been and subject to such conditions and within such time as may be
c postponed to September 30th, 2018. prescribed.
Payment of Tax Electronic Credit Ledger
Introduction:
Section 49(2)
As Indiais moving towards digitisation, GST has provided an easy The inputtak credit as self-assessed in the return
and of a registered person
simpleway of payment of taxes. Under GST regime, all the taxpayers shall be credited to his electronic credit ledger,
will in accordance with Section
get threeelectronic ledgers namely E-cash Ledger, E-credit Ledger 41, to bemaintained in such manner as
& may be prescribed.
E-liabilityLedger through their GST profile.
Utilisation of Electronic Credit Ledger
Section 49(4)
The amountavailable in the electroniccredit ledger may be used for
making ANY PAYMENT TOWARDS OUTPUT TAX underthis Act or under
the IntegratedGoods and Services Tax Act in such manner and subject
to such conditions and within such time as may be prescribed:
 [Chapter 15] Procedural Compliance Under GST 4.629
Types of Form No. Due Date Due date of
Distance Validity of EWB S. Who has to file
return Return for filing of payment of
No.
LessThan 100 Kms 1 Day return tax
10 th
Forevery additional 100 Kms or part thereof additional 1 Day Every registered (a) Outward GSTR-I Before
person (other than supplies day of the
Documentsor Details Required to GenerateE-way Bill an ISD,' a m o nth
non-resident succeeding
1. Invoice/Bill of Supply/ Challan related to the consignment of goods.
taxable person and the tax
2. Transport by road —Transporter ID or Vehicle number. a person paying tax period
3. Transport by rail, air, or ship —Transporter ID, Transport document under the provisions
number,and date on the document. of Section 10
(Composition) / 51
Introduction
shall furnish,
As per law, a taxpayer is required to file a document with the electronically
administrativeauthority which is commonly known as a "return".There
are various types of returns under GST like the Monthly return, Return (b) The details GSTR-2A 11th to the
forComposition Scheme, TDS return, Return for Input Service of FORM 15th day of
Distributor,Annual return and final return. Under GST, everything will GSTR-I the month
be online ahd will be updated regularly. furnished succeeding
by the the tax
Procedurefor Filing Return supplier period
shall be
ssvlssa•d KATO-ONG available
o: ITC
to the
recipients
in PART - A
RECTIFICATI(NOC
DSCREP@CAESINTIC (c)Inward GSTR-2 Before end
OJTH.JTTAX
supplies of 15th day
of the Month
succeeding
the tax
period
 [Chaptér 15] Procedural Compliance Under GST 4.631
(d) Monthly GST9-3 Before end On or before
Return of 20th day the due date
5. Any Registered Monthly GSTR-7 On or before On or before
person who is liable 10th of tne 'the due date
of the month of filing of m o n t h of filing of
to deduct tax under
succeeding return Section 51 succeeding _return
the tax
2. Compounding Ouarteriy
period
calendar
GSTR-4 Within 18thOn or before month
Taxable Persons days after the due date 6. Every registered Annual GSTR-9 31st On or before
end of such of filing of person (other than [GSTR-9ADecember filing the
3.
Quarter return ISD, a for of next FY return
Non-Resident
Taxableperson
Inward and GSTR-5 Within 20 On or before non-re•sident compos- [For this
Outward days end of the due date taxable person and
Supplies itionJ
the calendar of filing of a person paying tax
month or return under the provisions Currently
within of section 51(TDY extended to
7
days after 52 (TCS)) 31.03.19]
the last day
of the period
furnish
electronically
shall

o 7. Every registered Final return

registration person (other than GSTR - Within
specified in ISD, a
10 three
Section non-resident months
taxable person and of the
whichever is a person paying tax date o f
4. earlier under the provisions cancellat
Input Service Monthly
Distributor
GSTR-6 Cn or before of Section 10 ion or
13') of the (Composition)/51 date of
m o nth (TDS) / 52 (TCS)) order of
succeeding shall furnish, cancellat
electronically ion,whic
calendar hever is
month later
*Amendmentsin due date
of returns
Registered persons
having aggregate
in the preceding
financial year or the turnover of up to 1.5 crore rupees
current financial
year shall furnish