1. Hello.

2. 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

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

4. 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.

5. 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 if payment is made more than rupees 5lakhs.
Informations in return
i) Supplies received
ii) Amount of tax deducted and deposited.

6. 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 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.

7. 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 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.

8. 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.

9. 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.

10. 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

11. Assessment Process Assessment of Assessment of Assessment of
Input Tax Credit
Assessment of
output tax liability
Assessment of
E- Commerce
Rule :
Rule :
Rule :- 20, 21

12. 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: Reversal of credit taken twice
Rule :-18 Recredit
Add Output Tax Liability of Receiver

13. 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: Recredit
Add Output Tax Liability of Supplier

14. 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

15. Goods And Services Tax-Return Rules, 20--
Rule 1 to 8 Already explained
Rule Notice to non-filers of returns
Rule Matching of input tax credit
Rule Final acceptance of input tax credit and communication there of
Rule Communication and rectification of discrepancy in claim of
Rule Claim of input tax credit on the same invoice more than once
Rule Matching of claim of reduction in the output tax liability
Rule Final acceptance of reduction of output tax liability and
Rule Communication and rectification of discrepancy in reduction in
Rule 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

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

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

18. 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.

19. 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

20. 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.

21. 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.

22. 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.

23. 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.

24. 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)

25. ANY QUERIES ?

26. CA Nagesh Bajaj