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Legal Framework I.S.D Supplier In Normal Course T.D.S N.R.I T.C.S GSTN REVENUE OFFICER ASSESSEE CGST OFFICER SGST OFFICER I.S.D Supplier In Normal Course T.D.S N.R.I T.C.S Composition Levy

Types Of Assessees I.S.D Composition Levy T.D.S T.C.S N.R.I Supplier In Normal Course

Input Service Distributor Types Of Assessees T.D.S T.C.S Composition Levy N.R.I Supplier In Normal Course Input Service Distributor Section -21 Input Service Distributor takes registration to distribute GST charged on services used by ISD. Informations in return i) GST paid on the services used by ISD ii) GST transfer to various supply units on the prescribed basis.

Tax Deduction At Source Types Of Assessees I.S.D Composition Levy T.C.S N.R.I Supplier In Normal Course Tax Deduction At Source Section – 46 Specified persons like government undertaking, local authority etc. are required to deduct tax at source @1% if payment is made more than rupees 5lakhs. Informations in return i) Supplies received ii) Amount of tax deducted and deposited.

Tax Collection At Source Types Of Assessees I.S.D Composition Levy Supplier In Normal Course T.D.S N.R.I Tax Collection At Source Section – 56 Tax to be collected @1% on the supplies made through E-Commerce. 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 Composition Levy Section – 9 I.S.D T.D.S T.C.S N.R.I Supplier In Normal Course Composition Levy Section – 9 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 Non-Resident Indian Section – 10 I.S.D T.C.S Composition Levy T.D.S Supplier In Normal Course Non-Resident Indian Section – 10 Rule-10 of GST Rules N.R.I may apply for casual registration to provide outward supply in India. Informations in return i) Details of imported services and goods. ii) Details of outward supplies, payment of tax.

Supplier In Normal Course Types Of Assessees I.S.D Composition Levy T.D.S T.C.S N.R.I Supplier In Normal Course Section –10 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.

Authorities Deducting Tax at source 10th Form GSTR-4 Form GSTR-7 Composition levy Authorities Deducting Tax at source 10th Form GSTR-4 Form GSTR-7 Section - 34 Section - 34 Form GSTR-4A 13th 20th I.S.D. NRI Rule-4 Rule-7 Form GSTR-6 Form GSTR-5 Form GSTR-6A Rule-6 Rule-5 Section - 34 Section - 34 Form GSTR-4A Form GSTR-2C Form GSTR-2B Form GSTR-6A Form GSTR-2A Form GSTR-2A 15th 10th Form GSTR-1 Form GSTR-2 Form GSTR-1A Supplier Receiver Rule-1 Rule-2 Section – 32 Section – 33 20th Form GSTR-3 Section - 34 Form GSTR-2D Rule-3 E-Commerce Operator First Return - Section - 35 10th Form GSTR-9 - Annual Return - 31st December Rule-21 Section - 39 Form GSTR-8 Form GSTR-10 -Final Return Rule-22 Section - 40 Section - 34 Form GSTR-11- Person having UIN 28th Rule-23 Rule-8

Assessment Process Assessment of Assessment of Assessment of Input Tax Credit Assessment of output tax liability Assessment of E- Commerce Rule :-10 -13 Rule :-14 -17 Rule :- 20, 21

Assessment Process Assessment Of Input Tax Credit Under Rule-10 Matching Of ITC Rule 11 ITC Accepted Yes No ITC Rule 12 I II Supplier Receiver Rectification Yes No Rule:- 13 Reversal of credit taken twice Rule :-18 Recredit 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 Rule 16 OTL I II Supplier Receiver Rectification Yes No Output tax liability Rule :-17 Addition of tax liability reduced twice Rule:- 18 Recredit 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 Supplier E- commerce operator Rectification 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 Communication and rectification of discrepancy in claim of Rule 13 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 Rule 16 Communication and rectification of discrepancy in reduction in Rule 17 Claim of reduction in output tax liability more than once input tax credit and reversal of claim of input tax credit communication thereof output tax liability and reversal of claim of reduction

Rule 18 Refund of interest paid on reclaim of reversal Rule 19 Matching of details furnished by the e-commerce operator Rule 20 Communication and rectification of discrepancy in details Rule 21 Annual Return Rule 22 Final Return Rule 23 Details of inward supplies of persons having Unique Identity Rule 24 Provisions relating to Tax Return Preparer Rule 25 Conditions for purposes of appearance with the details furnished by the supplier furnished by the e-commerce operator and the supplier Number

Types Of Assessment Unregistered Persons Summary Self Provisional Scrutiny Non-Filers

Self -Assessment Types Of Assessment 1. Section-57 Unregistered Persons Summary Provisional Scrutiny Non-Filers Self -Assessment 1. Section-57 2. Every registered taxable person shall himself assess the taxes payable and furnish return.

Provisional Assessment Types Of Assessment Unregistered Persons Summary Self Scrutiny Non-Filers Provisional Assessment Section-58 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

Scrutiny Of Returns Types Of Assessment Section-59 Unregistered Persons Summary Self Provisional Non-Filers Scrutiny Of Returns Section-59 Proper Officer scrutinize the return to verify the correctness of the return . Discrepancies noticed at the time of scrutiny will be intimated to the assessee for explanation. If Proper officer satisfied with the explanation then no further action shall be taken. If Proper officer is not satisfied with the explanation then action shall be taken under section 63, 64, 79.

Assessment Of Non-filers Of Returns Types Of Assessment Unregistered Persons Summary Self Provisional Scrutiny 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.

Assessment Of Unregistered Person Types Of Assessment Summary Self Provisional Scrutiny Non-Filers 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.

Summary Assessment Types Of Assessment 1. Section- 62 Unregistered Persons Self Provisional Scrutiny Non-Filers 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 Authorization (TRP-6) Withdrawal of Authorization (TRP-7) (RULE -24 , 25) AND SECTION 43 of Registration (TRP-5)

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CA Nagesh Bajaj nbajaj@lawcrux.com