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Legal Framework
GSTN
REVENUE
OFFICER
ASSESSEE
CGST OFFICER
I.S.D
T.D.S
T.C.S
Composition
Levy
N.R.I
SGST OFFICER
Supplier In
Normal Course
Types Of Assessees
I.S.D
T.D.S
T.C.S
Composition
Levy
N.R.I
Supplier In
Normal Course
Types Of Assessees
T.D.S
T.C.S
Composition
Levy
N.R.I
Supplier In
Normal Course
Input Service Distributor
1.Section -21
2. Input Service Distributor takes registration to
distribute GST charged on services used by ISD.
3. Informations in return
i) GST paid on the services used by ISD
ii) GST transfer to various supply units on
the prescribed basis.
Types Of Assessees
I.S.D
T.C.S
Composition
Levy
N.R.I
Supplier In
Normal Course
Tax Deduction At Source
1. Section – 46
2.Specified persons like government undertaking,
local authority etc. are required to deduct tax at
source @1% if payment is made more than rupees
5lakhs.
3.Informations in return
i) Supplies received
ii) Amount of tax deducted and deposited.
Types Of Assessees
I.S.D
T.D.S
Composition
Levy
N.R.I
Supplier In
Normal Course
Tax Collection At Source
1. Section – 56
2.Tax to be collected @1% on the supplies made
through E-Commerce.
3.Informations in return
i) Details of supplies made by E-Commerce
operator for various suppliers.
ii) Amount of tax collected and deposited.
Types Of Assessees
I.S.D
T.D.S
T.C.S
N.R.I
Composition Levy
Supplier In
Normal Course
1. Section – 9
2. i) Tax is to be charged @ 2.5% in case of manufacturer and
1% in other cases.
ii) No input credit available to assessee and tax is not charged
on outward supplies invoices. Credit not available to the
buyer.
iii) Not for service provider, Inter state and E-Commerce
supplier.
3. Informations in return
i)Details of outward supplies made and amount of tax
payable.
ii) Details of T.C.S, T.D.S and tax payment.
Types Of Assessees
I.S.D
T.D.S
T.C.S
Composition
Levy
Supplier In
Normal Course
Non-Resident Indian
1. Section – 10
2. Rule-10 of GST Rules
3. N.R.I may apply for casual registration to provide
outward supply in India.
4. Informations in return
i) Details of imported services and goods.
ii) Details of outward supplies, payment of tax.
Types Of Assessees
I.S.D
T.D.S
T.C.S
Composition
Levy
N.R.I
Supplier In Normal Course
1. Section –10
2. Informations in return
i) Details of outward supplies.
ii) Details of inward supplies.
iii) Calculation of Tax payable and Input Credit.
iv) Details of T.C.S and T.D.S certificate received.
18th
Form
GSTR-4
Composition levy
Section - 34
Form GSTR-4A
13th
Rule-6
I.S.D.
Form
GSTR-6
NRI
Form GSTR-6A
Section - 34
10th
Form
GSTR-7
20th
Form
GSTR-5
Rule-7
Form GSTR-2C
Form GSTR-4A
Rule-4
10th
Authorities Deducting Tax at source
Section - 34
Rule-5
Section - 34
15th
Form GSTR-2A
Form
GSTR-1
Form
GSTR-2
Form GSTR-1A
Supplier
Rule-1 Section – 32
20th
Section - 34
Rule-3
Form
GSTR-3
Rule-2
Form GSTR-2D
Receiver
Section – 33
E-Commerce Operator
First Return - Section - 35
10th
Form GSTR-9 - Annual Return - 31st December Rule-21 Section - 39
Form
Form GSTR-10 -Final Return Rule-22 Section - 40
Section - 34
GSTR-8
Form GSTR-11- Person having UIN 28th Rule-23
Rule-8
Assessment Process
Assessment of
Input Tax Credit
Assessment of
output tax liability
Rule :-10 -13
Rule :-14 -17
Assessment of
E- Commerce
Rule :- 20, 21
Assessment Process
Assessment Of Input Tax Credit Under Rule-10
Matching Of ITC
Rule 11
ITC Accepted
Yes
No
ITC
I
Rule 12
II
Supplier
Receiver
Rectification
Yes
Rule:- 13 Reversal of credit taken twice
Rule :-18 Recredit
No
Add Output
Tax
Liability of
Receiver
Assessment Process
Assessment Of Output Tax Liability Under Rule-14
Matching With Credit Note
Rule 15
OTL Accepted
Yes
No
OTL
I
Rule 16
II
Supplier
Receiver
Rectification
Yes
Output tax liability
Rule :-17 Addition of tax liability
reduced twice
Rule:- 18 Recredit
No
Add Output
Tax
Liability of
Supplier
Assessment Process
Supply Through E-Commerce Under Rule-19
Matching with supplier
Rule 19
Supplies Accepted
Yes
No
Rule 20
I
II
E- commerce
operator
Rectification
Supplier
Yes
No
Difference Shall be
added to the Output Tax
Liability Of Supplier
Goods And Services Tax-Return Rules, 20-Rule 1 to 8 Already explained
Rule 9
Notice to non-filers of returns
Rule 10
Matching of input tax credit
Rule 11
Final acceptance of input tax credit and communication there of
Rule 12
Rule 13
Communication and rectification of discrepancy in claim of
input tax credit and reversal of claim of input tax credit
Claim of input tax credit on the same invoice more than once
Rule 14
Matching of claim of reduction in the output tax liability
Rule 15
Final acceptance of reduction of output tax liability and
communication thereof
Communication and rectification of discrepancy in reduction in
output tax liability and reversal of claim of reduction
Claim of reduction in output tax liability more than once
Rule 16
Rule 17
Rule 18
Refund of interest paid on reclaim of reversal
Rule 19
Matching of details furnished by the e-commerce operator
with the details furnished by the supplier
Rule 20
Communication and rectification of discrepancy in details
furnished by the e-commerce operator and the supplier
Rule 21 Annual Return
Rule 22 Final Return
Rule 23 Details of inward supplies of persons having Unique Identity
Number
Rule 24 Provisions relating to Tax Return Preparer
Rule 25 Conditions for purposes of appearance
Types Of Assessment
Self
Provisional
Scrutiny
Non-Filers
Unregistered Summary
Persons
Types Of Assessment
Provisional
Scrutiny
Non-Filers
Unregistered Summary
Persons
Self -Assessment
1. Section-57
2. Every registered taxable person shall himself
assess the taxes payable and furnish return.
Types Of Assessment
Self
Scrutiny
Non-Filers
Provisional Assessment
Unregistered Summary
Persons
1. Section-58
2. It is suggested when value of goods and tax rate
is not determined.
3. Bond is to be furnished as surety or security
4. Final assessment order is to be passed by proper
officer with in six months or in extended period
of six months.
5. Refund of tax if excess deposited
Types Of Assessment
Self
Provisional
Non-Filers
Unregistered Summary
Persons
Scrutiny Of Returns
1. Section-59
2. Proper Officer scrutinize the return to verify the
correctness of the return .
3. Discrepancies noticed at the time of scrutiny will be
intimated to the assessee for explanation.
4. If Proper officer satisfied with the explanation then no
further action shall be taken.
5. If Proper officer is not satisfied with the explanation then
action shall be taken under section 63, 64, 79.
Types Of Assessment
Self
Provisional
Scrutiny
Unregistered Summary
Persons
Assessment Of Non-filers Of Returns
1. Section-60
2. When return not furnished under section 34, 40,
even after service of a notice under section 41
then proper officer assess the tax liability to the
best of his knowledge.
Types Of Assessment
Self
Provisional
Scrutiny
Non-Filers
Summary
Assessment Of Unregistered Person
1. Section- 61
2. When a taxable person fails to obtain the
registration then proper officer assess the tax
liability to the best of his knowledge after issue
of show cause notice and personal hearing.
Types Of Assessment
Self
Provisional
Scrutiny
Non-Filers
Unregistered
Persons
Summary Assessment
1. Section- 62
2. Proper officer on the basis of any evidence
showing a tax liability assess the tax liability with
previous permission of Additional/Joint
Commissioner if he believes that delay in doing so
will adversely affect the interest of revenue.
3. If taxable person is not ascertainable then person in
charge shall be deemed taxable person.
Tax Return Preparer
Application (TRP-1)
Certificate (TRP-2)
Notice For
Cancellation (TRP-3)
Cancellation (TRP-4)
Uploading
of Registration (TRP-5)
Authorization (TRP-6)
Withdrawal of Authorization (TRP-7)
(RULE -24 , 25) AND SECTION 43
ANY QUERIES ?
CA Nagesh Bajaj
[email protected]