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The document discusses the Goods and Services Tax (GST) framework in India, detailing its implementation and implications for various goods and services. It outlines the tax rates, compliance requirements, and the roles of state and central governments in tax collection. Additionally, it highlights the challenges faced by taxpayers and the importance of adherence to GST regulations.
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EE COLLEGEEGREE COLLEGE ‘
iid PaWo 99
a
meer a 8
|e “Tow Slut #0 a i =
ns “op G84
and Sexvices “Tay cna:
oot Goods
ihe bigge } Podraect Jax |
an 4S¢ uty
emaleroenter! odia G te
2.0 Coxmed fo Tnolia -Sioce godepecclence coti{h the
y
emolementalina OF GST 99 “Taxes and caseo have
al ibrotited 8% GST
___ Stay Stauclune 2 ctadia apley G81
= a fon ~tadixec’ 4a
Lo
+Treome lar
eae (1) i
* mpatiy lax \ iene smdisect |
Benen OREO Brn) octet a
—— + conpasate Jay
——I + eState duty daw RePlaced hy aoe Tar.
J z = fe, GST |re DEGREE COLLEGE
Pao. 99,
eo >}
ee
pe Feeeo odin aS Yolsaduced oS cual tevy ted
| took op th eo Stsuctuxe ae QSt fo India
Ee y
Qual Gst Sis whused %o Tndia
cox)
Seem
Qo Tolex State Co 5
Qu0ply Supply ohaif he levied 09.
ie J uP Sotoxainte Cos) Tolsa_|
Qual GST Qual GST ot Supply 0.
j Rect sce Cm Land UIGST on Seaviced 00 holh
hail be leued hall be fevied on olatee OvTS, Stale
on entra Qlate 80 “Taso & OF
Supaly ep goods Quopliy ae 10d
on conices oh od Seavice bath
both,DEGREE COLLEGE
isH
camouter oobich gone
« “Tho enaltey jox 4 fern a
sce Jo tox ali aie buy bojh devenue and Ox payer
{+ Buse prac gees sen aieOat aligned Lo the tov yey
having Clncas -
elie l
| Mulliolion! doy Gave eos arebrqutliee and
hurdeo 96 Jar payer
E As . 1 fatal
fSupply tide In se ull fn a bial
El Biden GMs buyer. ; hev_canl_belsoeen,
ey@NIsH DEGREE COLLEGE
Pa. No,
| cobat axe the tone: —|
j_—&- op Gat Gol aaj tara |
Tee Ceotaal good aod siiceS lay art dott.
° Re 8 A
(pecan
e Shale Sond and yreoQ Jax acl Oot,
+ “Re ston loxsttosiy Qo ck envices tox acl
ies.) oss
oils ppt & Sexvices Jax act Salt
| Gast
L a q
olial Gand Shite Got
§ Sesvite lox __§ _Sexvice asenenc & Sexvice _“Tesatlaxt
s fax Comes
De
“he_xevenue distathulian 29 based ao the Seracnennt
dadtno ae oe T council - “The Gat cauocif ha
caviced pobich aye Ol le 10+ iad and 9@L
[| od _pexwinié
Le od _% haxaed ices
eoelal_wke ee axe chaged ai 9.9% ]..a State.
Gst sepess lo Stale AST tay \hal 9
Jewwed by the Glato Garter neend a9 stadia a4
ony WsAnsariiod ap ance and
Sm AIC A!
cest: “Inleqantod Gar 2
Ona cable ao fo tor-
Slate™ lsncsacking Op gond
AOd Gexvices
il OS cacll as ao Gonpadt Ths Jax aoilt_ha
Collecked buy lhe mal Ol _Qavexnesen} anni
el iM Suh unde be cli WaIbullene
Qenas dbo
oe Sespeclive State. a
*TGST + OTegt Pere Ip Uoing loxilasu Gar. oh
2 noua p the fampanenta ap @
Seaiene
$0 “India _alnac
coil Ihe Cast, Seer and
{GST UtasT YA apolicable 00 dhe Supply ap |
Bond
S wices catlh fo jhe Untan “ail
a 2p tod NO oohich avo Keatand tha) ar di
a _biy Hy Geueroenerl bus the Fadia.a
_ i
c PaNe ay
pn DEGREE cOLLE aN
ants Sa.
ie - g the exclusive Oxoducds nao} enotided ia
jog} soba ARE ¢@ GST eno?
|__| the Oresiecs oF J
fers lees Soa) on) eiclusial af oxaduel Sane Ihe
ee eee QOd GenviceS Joy Luyptcatiy
x
[A 8 ee soeneal authantlt 4
|__| detessstned 54 _o}
and fog Lucero
es 4 i
us
aling eroancnt:
Policiee and att gvey Jax Oh,
es coun tat Sacluding
bag herd Peonlemented }hexe ye
ucliye.
“india, sohoye ¢ i
Certata neds ond
Sexvices thal mau he oy, canted aa eal Outside jhe
Scone aa Qst Fos pecioic Seasnn.
“ToxeS @enmaged ag Oxaducl ad} Covered udder G
ee aA pn TARR wwe Kwa ww A
Alcoltal: excise dete,
eee
Sed Aalue added tay Paid to
= the _secoeoliy late Avievament.
nes PRo BoC
FxciGe duly aod Iaad cose to
ae
Wevarnent | poley
tor vea? ood additinoal
an Seared bu tale pave oameat.
& PRnQUTS + exotae 4 du levied
RaGoes cise duty a
ume a0 Cignalles and
RG. 1S9\), Re. o97¢ Pe gs. Lita depeoding an
iqnal
on jhe Sige andaihey Coury
roecabeys | alae toctuded usta ail
eniorgtey OP sorlenue MY Hitentt2¢ Stale Governed
-& The mato PULAESe OP _ASyT rauocit da ensue
thot the Vows and equlnttang Belated In jhe
Pane: ty Lonplecnen bed .
Joiasm tox sate 3
* ag 18 1a he levied AM access fhe
ae Tae wok “hey Ove jhe _diviaing: toalve:
Keaarding
ales Vad—
ee
GE Pg. No.
y oeoRee COLLE
nis
ae
a ME CS a
Commocilinn of GST council &
a ne) ee OOS
eee DeAn AG Sai —— tt
Doinn mearsko of Slate sev Que
Member
Slate Proance etataley —s
SHeenbera
ao Oe OP the Slote Daaace cotaighey Sire coomber —_|eoREE COLLEGE
2
ent Jax Kevenue _o
[he Gouoxnen 7 ee as
aplex the olsadtuct too 2 the SET Campouod Ja the _|
y A
Spauicer on AdFu led ta neem tps and
Revenue Collected hy
di
o Ceuetament dose nok dermnge
ZgoiPtenoliy . The Aten % 4a cog
U4 Ody
ecSpant OO Veo
Gover Oment ae |
# Calcoimmon: “Te_&i
Oe Mv g.
eae
Ue __Cailects,
20 uddey {he Peo 4,
Nerlontsi
Hox _Cyctorn and
4 the Seuivalent GSt sate jhaj enue g orate
f vi
[fe inal oe g the “GST sates ake Gol Jon
———|
> _Bedpach
sey
——— aaeee a the gaveknment:
au lead 4, S0Plolian aod a nsalve
00 Ses on the other hand Vo
a ,REE COLLEGE PaNo |
inisH DEG
Saree
[cee Se S|
oes 9
- lo? jhe fooPaxtant Carn pa. C4 9
“ie fesiegly op ye
mir 1 § Sexvices Jax 99 4 Mue Added fay o 2r0
| thot bas heen ferplemented ey many 0 ar 0
eplace Vastu Jodlisecd Javed. Ip eee)
tho oxen * upplut ¥ Sscated csucta Ord he tmac i
Canpanenta 9 ded.
+ Texagir ¢ peoxen
amish
EGREE COLLEGE
Pa. No, 9
jJweaiment §& based Ao the Petoctpat eu |
onith £0 dhe camonsite spl
2 MIXEO Supe ly t Cohen di
One Sanaliod in Joaelhey bul
8,
6 based ao 4h bigheat
3 +
Sse eer eee ekeally bundled |
{oe_Companent.
+
TIME AL SvoPeiy: F
nn
Pent 4 GST 5 sige:
5 Ceucial
‘he
Es Pisce Of Sap ply :
athe Ay
Goods at] : Plase—tateve the Supaiy og |
Bop lant Sts derma ia hone amu ET
Cohether the Supply %ace
an
E
gu DEGREE COLLEG
ant
ema Pagiicuiae
IREATED 9 8% drow
|
| \
eam a | paren SMRMRger roe at
=| aati |
[ 2: hand and Qutidio |
1a) jen tenance, emnen} | Seavice
Heease to ac “Al laad.
1b) lpace a felts
J a T
oO exvice |
bailtng Can) alle sat ct
2. Thandeey 9) SO0Gg
i Aggolg.
Q) Business aayl Axe bance! Good:
r
xed bus tho araney cohelhey
ov) nol Fox. Caosidexa ling
Ocaoey Seg Cor} llores Sesvice
+k $0 tise the Kuginegg aod
= For pewaoal use +4
[7 OBeanew_ tage In be a torah Gaod a
P>——H __ peasao
aa ; erieEe
GE Pg. No.
gy DEGREE COLLE
NI
fH ’ ac: | |
sdeotal Ouxn
|_| sect t |
See
| |
eee | i= Cong euchtas Po O butideny Davice |
sui _o tang tl fling!
|
4 fadeode Sax o Scale baa ue
Copole 6s Hoxtu
J | |
! Temperosy—lkansPex in the use
|
L106 any Folotiantual Property |
| oni S |
g
4 Nevelooraent OP IT Sop bear ex vice
Q- Noo- Caco pe}; Loo noon vice
| Iq. fornPoaite Cupely eauice
19. “Tren trnent 20 fPRCan | On Sex vice
dseatment Cord Pracesa Ap pled,
to anolher pexdan Gad
eeeCOLLEGE
DEGREE
anish
Fano
eae
Qxtce Kweaistsalton Oxnce Op crane
3 J
Tn aay tox Su er Seat Awa tan % fadisnen.
TT Tok _Pauexs “theta identify HP the lax“ narax
fo eonles™ \hal iho Q
cclpe O Comply cond
CornpulSoaty seauikeroenY go Lox _Com*lianc the
f ; f Ga
oe ou hoatlee z
+ PRoce aeee
REE COLLEGE
ey
meee ak ee
eri
dempexnonr: i oa x
meee o dhe Suinenisatgg, Ag dace!
J
mal
od
{ “the 09900 Shalt bu USiEG tho Jo,
Ke Subratl doceren}
ePoren $2 Gaal =8 ae Gund |
GST ReluVo REGA | aris ‘
}
cleclvonic Vevieicn ttn,
fade ee Seceipl Go Lhe
-opeltcalion PRckann@ cone
(eee fave “tical is
oe
O_aod QAHYaVAl pracege . a
£OPO\CaLtAD $2 IhrenPismo Se Scene
eeEE COLLEGE
anish_ DER! Pane. 5
nO 1010119018. The Pountro i Sa ca
axe 1s be re}
pee eT
4. ate a)
=
Pap tar Accausteng tsenlmnent ga the garne ad to. the
a m &
Pt
Hance, aggurming Joy sate 1 12-/-
f Es :-—
OLLEGE Pg. No.
4 DEGREE © 19
ants:
(=e ee
[Piet osmok = Ciongoa = auauel ~~
L--4 = 1$95u/~
[1
= erin Actovding $6 @Sr xule noe
— lai a
diving the ox x Spee ec
ee g :
si 8
Lo cluatue ap lox
1 “the amaunk of advac
ce eB
Ghote guassed up: 0 _Kecetved ox Raidiohabrone Changed be
op taxaltan 20 “India.
}
oes of GST Reaistaoteog
bi
e 2 x
[cates the dipe entttees “tp cipperen | Lupe op Gar
OS Cait
[-fosg salfo0S axe OS Pailncs
|
eee (bs a P
(es
SOLE
2) comossilton scheme Registsatina
)-CaSual Taroble paca Keak:
—U) Noo. Reaident ~tayable PeKsno Beats lexalPan:
)_ TS Renistraltan g
=a ETDS “ERX Ooducted at gp,
| __at Souree: Sokxateng.
—fommerce “apesntox Re
Laalenn i
itCe_and “eg tax calient
fShaa Poo
a agule Gat Beaighation CCStIN)
me Sa gS
— Th O!
Pisa Rodtuiduals to paalicinate to 4
S A\lecatna hero Jo callent es
ie tee} at_ahigalton.=~ ~—
Ye
ence COLLEGE
e
|
Pg. No. D1
:
pee
aT rele |
|
[ P 3 fs 2
(eal teas
—T g
Ele:
ousinesS Go! eligible entilted.
—frosieasttha sebees busines mut ys ee
i 2
i agg egale Luxoover bel . .
a eee sn ee a
ee ee as 28 Todo
)
duns Yor fax Jaador. 9).
mGOU Pac kunes
OF ABE oneal tutsaver ear _|Taich aig tor Gece! gates 22 S84 foals |
Lg ibersio : ae q cea
a ao |
| 8 fc ¥ ;
2 san la
N LOO) 66 ce
Q J
Engage 20 Ria tio actiflies.Se
“25 tompatle 3 S|
[* Soh Alanya "
as
—
by
elOor tho bivenvey dove nd ea
eofled Jax habilidu.ans
peaREe COLLEGE
apa tone Gh jeune he Acchased wane |
festa belaatall he tasers og tase : 2 : iP place
Es
ES pep sueet
Stom Ms.y_%
ra travelling Crocs Hy devobad
the“ nlace af Sup oly
>
aul eG.
Ky sutd he deloxcorne 23 pey TEq7|
“The plac oe
ug 86 Sho
p Loe Alicraph.
iocaitan 9. ick Ae a oe
hex ePa © 80 fh
01
10 Conclusion eon ¢
age tbe Ola re ap
“poly fox Ms-¥_ purehage op hy
Sac%deace aod place
fouree’ Casuld depend
OOkg cluniog. bi
ee ed__aod {he dent
° the Ly pes ap Boake
cobilt ty “op Gar sul: ITE _Sueely GEC Q(20) At cast {acer acy
a co
SE SI re OC ema
ompasile Cuppliy means upel
vices 9a lal
FQONe than 9 gy
“pore SupalieS %o valued
“tre gp Companents are tolertiaked
s :
|
bere axo
pxedominent element. Patacipal Sunply iQ \he canter 4
op caompacite Supply ta me,
ood Seavices cohich Axe predaratnea | Supaly to Qaod |
ood Soautce ood 6ihev: H A
IN OF TAL OF Compastre
aE aoe ee Ae
OPP LY
ices
Tt Coagigle a, Jenn ox rome Sugalies
GE Conde ar Serutce
Ox hoth av Combing tag
ee ve ie fo She above ac |
royally
Shaw be O_Patocipal rae
“To oman ike
ko denendent 00 She Paloctaal Supply. d
A. Combination
OP _9_ ax mate Sunotes oe Goods
—O8 Seavices o« bolh.
9. upglted So foojuclian caith each other
Seal
OL
eae “Toxabillu “tar a6 Polacigal Cueely |
+
41S. Canaat N g atly_2 |-
nisi
See the dhseshold \eoit Fox comangite denlerg
[o| ygisuolo uit fae Grnarreco near
—| i i 2 6
meal soQut ved iq abfaio Seq lxadfoS) 26 tho
porEe COLLEGE
D
Bog oxed denlew
oes
late Cor)
unio fexatioxy Faden cohexe Ihe make ty
e_taxoble
10F
thx0s Na Vientt fa Fiaaocial Vea
Tea ees Mea, the tbyechatd _frens}
[fox T_Registaalinn $6 99 lokks | un Jakke
2 Teveshald lxansacliog
reas Roe
OX_O tnenmacile dealey
a ee eal
The_Compacite dealer & O_PexSn0 - coho
boa pled Con) Beaicheved iindey th Coconacste
4
}-Scecne tox payers eobage Gate liuvasuey
cluinies co eax dactn't exceed Lente cin
Lye £0 PASUIOD CChoeme- A_Camoacitina dealer rake
“Thtevetate lee.
S$ Come a |
dealey, Ocreuntog enabatea aaa be made by
dehiliag the each
Quxcha! i
Ovedil — % nets Go aes made for
" Coropasite dealoy.aes roplele detail of Joe puxehage alang
LOTIN:
| theix GST
axe GS wader.
6.no| Cok gaay OC Registered pexang| Rate OP “axe
A._| Moor NevS Othey than Gls OP tuxaavey
coliied goad: by dhe Govk. Clq sl Garr st fat
Sqsrr)
2: |Supphier coaking Qupalres doy onvor
Chuxoed tn $6 clauge Ch) ap | Cas|) Gat +9.5.
Paragraph 6a + Schedule @ | gegy)
i.e xestauvant ectay
a
He
| Q- Apt Alhey Suaphey
NOONoK Cf:
OP Gor tin oe
gst)
[|ee
eorce COLLEGE
D
| ax Services _dtxer
Ki
Example:
=
wesc ee,
r exassples OF Ror transacting 2
“k AMAZON 2 AmaQaa aie Re
Pg. No.
=)
‘On
4h
J
COOGarerQ Coba Are igo: oe.
¥
80_@- paromeyee dig ita
2 NETPUY: Tl iq og OXOpey t
PAOF Se ey
Qlat g
4+—Carsumers Can _aocege NaxiouS mavie
Jeleviginn Corviae
Coben they pay fost |
ubsortalion.
Foeae
Sree ere en rousic deeamtng Service Joy
RS
ease crake} Cutharmere cailh tH. cane
+ Fon CuSlamere can foal acresa. eotlliacs ao
Padcasls and totes} tS cod.
ees
=E eng impor. Tl 1a Whellliaygesl nmuonua Gaosstng
AMAA oS
——4—SBelailer coilb ovey lo0nm “loraliand Cree iontaghag
— fn
J
aS its cage business
Qsoceu Slavs
naan)Ee aM:
Fe ves Rec COLES Pane OQ
a
—_|x-srpceuet eka Glovhucks %¢ 4 xelatl compacy tha
| colts Soeciattiy hokbavexages . Caid Havevages a
Jo 16 MosumerS - Ths if aa exaranle Gow Roe <
© | ibot relies 90 1S Conduraey to make?
——eo
The Got
Lotetasly domanc O06 Pavnzce
bel I
goals be saiged aa the Accuraace OP AH event baged
© | oo the Soren Of Agrcement blu heth Pax tic!
___PoRMATE CQ Th:
Eos INVOCE
Naw oP Ihe Supelier: | Thvetco nia:
Addvoss Date : |
FEooail id: “Ta:
GST in: Ohare : (Yes/No)
Mode “op lxaaspaxtatinn
Place of Supply
Delaite at Revs Dolails apo soagnte
Nacne * Name +
Addvess ¢ Addvesos
Shale ¢ Note +
Pace Procade $ totode
——__1 Gein: GOTIN ?Wy
smiplinn | 4SN/ Arcouotied Gly] anit [pate Malad lca
oods/Sex- Code |
vice
abe Naluel Caer | est Tiger bay |
| Rake. = ae
[ex “INVOICE : “Taw favatce menng the t Tax tovaice
neers
io the Seo Loe the Gat acl ta aly.
———} exon — e gS he iho Cy
SE Siex eal
Sea TSN Sera rant coondates that tho gt bevel
d x 0
Siating that the delat og She 980. exvices
Said “along coith ibe aonde and
4 eX VICE G81 Choose |
Fox each or. the _Gwduc.
Aire ae Supply: 9 Req teved
a
CYemoted ond esses
that the seqisbove, R
an ) % }
+ OM.
4to Such (andiinn®. 9 8i ee
ae
| Shxi Gao
; 699000 /eu0 RF
2, dePeace ade len H PAN: SRCOUOFEDY
ie J rs)
alls fone
| Customer Nose _
aes Outllid _ Raghava vel iid Roabava pvillid
1
e ener GSTIN: 36 BONA ang OQdg ~Telanqana
place op wooly: 2 Listen ano.
BNO} Tem Name! Henigac| is | “Tolal
A Reco So | Se | ~ | 5x69
“Bla ash
“Tata! lavahle value
“etal _omouot to
cooxde = tao thoumnd
Seven buodvedPa
Supplementaxy fox sovns
fssued bu a toxvable pexng” 25 09, e
SP Sct,
4
querce Should be _sarged q dbig the So dary :
aa, UOXeGiS Lexort Hexcng. rh
OO Pavazce Species:
towsice has Jo be
mien found 20 ovatce mel
+ Seq Loac,
J
hall he fssued
pic hut oot Low fesiod.
|weal 2qi
PAVICR Oy Bol Je be, |
uppliy oP Qed
[fea ie acl ai far _totended to ued 20 the ony 2
9
[Jakes (te_Shalt he’ atiacned to ea Speeiey
amma a S
Mee edit Jo clertsantc can eda Of Guth Percan
|_ —
eee 4. Qeaishered Beas a Gsr: fF iatevd|
| pexsae Shall be Solried ta tte, monte 80 fomard |
mz Seuvizes . a
fe Pxoursien axcalating Jo u {te _undey Ser ua §
L ondiliaes and ‘wechate tm tbe aulea,
|
“Tneard Su. 40 &elatian to OPekSn0 thal
| menos _seceint a8 OOdS Ox Gexuices at bath
cobelhey to anvchade Acquisition ac any athoy
enearA cditbout maditiong
Tonul { tou Sexsice| Capital qnode couct be |
|
|
|
used me Solended In he uged
Geo ci6)4 Gloles hat the ds input Scapilal |
} {goods an cabich & Sine |
nuld _#gt_etlber_he_uiged oy _folended ta fe ded bi
= box
[ = SAIN : ‘ space Sols thel_usea vidual to It Hex! :
dine a Of GST ual bo fai coilh%o he
Sees
To ana: rosni og Adil IR ce epee
Nedaer
Heclvanic avedit eda av a
op 04st |Saat act Shalt_he> roatal atoed fo fh tees
2M T~ 99 fOr each Reaiglaed
Closeo OP VIC Sait a Credited la bx
eg Ne Th)
Jedaev Cag be uged
*_debiliag Ore
T's the xesoa9 stalls OP the Kea islered HEVSO Jo |
facarousical od lo dbo Oxe fo {eM Gar
_| err. =O Po Case _ae aiBeeapanry fo Ibe ledger.
-
a (eeeae sou
|_ “Tox paid _o aE
_ | purchased _o,
ale Tax Poid 60 0"
—| purchase CaO OE
—to%x_lo he patd ty
= Uso |
Bete a R Too + cic
—Tnguk credit < anal9
| ee 2 i fo
“They, ave R
eo exuice fo leva Stale painless
- output Sast tedaoy =—cabeo 4
Gell 90: fd
muiced toleratabe (g2 Side a Nou alae
: Oulout 1Aer lodoey: Cabea ty
State)
folxadiake Crogtdo vouv atin) 4
Beeson
CGST tedaev: eahen You butt Gand’ av Seve
2otsagtale Croce Nouv Stale)
Toput IGST tedaer: cohen You hurt Goods av Servig
tolaslale Cautetle op chat ate’ eet
And Nau need to Cxeabe—one Gale ledger, purchat
ledaoy ; Pasty name ledge
ql
aod Slack erm ame aod
Lorie= ee SS fe
so
x Sack GQnups: Used Jo Coleqanige Similay lack
Selevant cat
eataq mae 4 easter to Geseiale
ken osts,
ESSE x & fr e
all ony” them” ap cenit detas' like description
{i ‘ O68
ieneL \
ee
(Se Passo es Quedate Inue dale |
ea ee ee S| =
[ps PoguicuieQS ___{paoeble guul Tuy, | Tusearec pe
7 Monthiu Slalementk of dela Regi Keved totbo i
goed Jog oulsnoad Supplies Of “Taxable | wert [patava
all e Gnods | Seavices waoiley | Meath Crecogkamen, Int
i | epoected dolaila fax eae Co-e+e
i _lerattac buy nocopient be he G84
ie i g TR-O9
aie u eqicheaed As thao the Quowtert
_—joptosanad Supplies o¢ lov Lovable | ney Reluke
ible Goods | Seavice: CP —Seripieak | Manih (xe commended
ecked clatretng fanut Lay ek qr.
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