{"id":2508,"date":"2016-06-30T19:17:32","date_gmt":"2016-06-30T13:47:32","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=2508"},"modified":"2021-08-14T12:17:09","modified_gmt":"2021-08-14T06:47:09","slug":"goods-and-service-tax-gst","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/goods-and-service-tax-gst\/","title":{"rendered":"GOODS AND SERVICE TAX (GST)"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ad5b718f3d88\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ad5b718f3d88\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/goods-and-service-tax-gst\/#Introduction\" >Introduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/goods-and-service-tax-gst\/#STRUCTURE_OF_GST_IN_INDIA\" >STRUCTURE OF GST IN INDIA:\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/goods-and-service-tax-gst\/#FEATURES_REGISTRATION_RETURNS_UNDER_GST\" >FEATURES, REGISTRATION &amp; RETURNS UNDER GST:<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/goods-and-service-tax-gst\/#Hope_GST_Bill_is_approved_in_this_monsoon_session_of_Parliament_Arun_Jaitley_The_finance_minister\" >Hope GST Bill is approved in this monsoon session of Parliament: Arun Jaitley The finance minister\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<figure id=\"attachment_8983\" aria-describedby=\"caption-attachment-8983\" style=\"width: 869px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/08\/18.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-8983\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/08\/18.jpg\" alt=\"www.carajput.com; GST\" width=\"869\" height=\"468\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/08\/18.jpg 650w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/08\/18-300x162.jpg 300w\" sizes=\"auto, (max-width: 869px) 100vw, 869px\" \/><\/a><figcaption id=\"caption-attachment-8983\" class=\"wp-caption-text\"><span style=\"color: #ffffff;\">www.carajput.com; GST<\/span><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Introduction\"><\/span>Introduction<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">GST<\/a> is levied only at the Destination point, It is taxed only at the value addition at each stage and supplier at each stage is permitted to set off through tax credit mechanism which would eliminate all cascading effect. There will be a no distinction between goods and services.<strong>\u00a0<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"STRUCTURE_OF_GST_IN_INDIA\"><\/span><strong>STRUCTURE OF GST IN INDIA:<\/strong><strong>\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li>INTRA STATE TAXABLE SUPPLY: Excise and service tax will be known as CGST.<\/li>\n<li>Local VAT and other taxes will be known as SGST.<\/li>\n<li>INTER STATE TAXABLE SUPPLY: CST will be replaced by integrated GST (IGST).<\/li>\n<li>IMPORT FROM OUTSIDE INDIA: In this case custom duty like CVD, SAD etc. IGST will be charged<strong>\u00a0<\/strong><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"FEATURES_REGISTRATION_RETURNS_UNDER_GST\"><\/span><strong>FEATURES, REGISTRATION &amp; RETURNS UNDER GST:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">GST<\/a> shall have two component one levied by the central and the other levied by the states .Rates for GST would be prescribed appropriately reflecting revenue consideration and acceptability.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>IGST is applicable on the import of goods &amp; services and inter-state stock transfer of goods &amp; services and is levied and collected by the central.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>The taxpayer would need to submit periodical return, in common format as far as possible , to both central GST authority and to the concerned state GST authorities<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>Export of goods and services are zero rated.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>Each taxpayer would be allotted a PAN linked identification number with a total of 13-15 digits. This would bring the GST PAN-linked system in line with in existing PAN based system for income tax facilitating data exchange and taxpayer compliance.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>The taxpayer would need to submit periodic return to both the central GST authority and to the concerned state GST authority. ITC credit can also be verified on the basis of return filed and revenues reconciled against challan data from bank.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>Current threshold limit under central excise duties is RS 1.50 lacs and that under service tax is RS 10 lacs. Whereas the threshold limit under state VAT is between 10 lacs to 20 lacs.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>Constitutional amendment bill is required to be passed in both the house of parliament. The CG has full majority in lok sabha however a lot depend on how the CG will ensure safe passage of the bill in rajya sabha , where it does not have the sufficient majority.<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hope_GST_Bill_is_approved_in_this_monsoon_session_of_Parliament_Arun_Jaitley_The_finance_minister\"><\/span>Hope <a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">GST<\/a> Bill is approved in this monsoon session of Parliament: Arun Jaitley The finance minister<em>\u00a0<\/em><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><strong>Contributed by:<\/strong> Team <a href=\"https:\/\/carajput.com\">Rajput Jain &amp; Associates,<\/a> Chartered Accountants\u2013Managing Partner, Swatantra Singh<\/p>\n<p style=\"text-align: justify;\">We look forward for your valuable comments.\u00a0www.carajput.com<\/p>\n<p style=\"text-align: justify;\">FOR FURTHER QUERIES CONTACT US:<br \/>\nW:\u00a0<a href=\"https:\/\/l.facebook.com\/l.php?u=http%3A%2F%2Fwww.caindelhiindia.com%2F&amp;h=wAQF-i40JAQFRcDLGoUTk1CgcvNMjLMbblWGEOON7wTJZdw&amp;enc=AZPLjKsdSlXm1Wdy-E_rQ7_BcImKzAseATUEYZXqn0EvM6aliEg8M57IVfC45W5vM1-XZEa2cvDX5AMKk7-KauykmQ8ApvIxVdzem1FVsBK1GPf8xK13QC23WQYNPKX_cTNahdGPJOD9vMxv3F4KKvLp_lOhs9sMtokKFotEEtk8tmHMwyvorfkLEkQO3HXDCRWgH3WfWcPNdYNtOfAnsvql&amp;s=1\">www.carajput.com<\/a>\u00a0E: singh@carajput.com T:011-233-4-3333 , 9-555-555-480<\/p>\n<p><em><strong>For more reading:<\/strong> <\/em><\/p>\n<p><em><a href=\"https:\/\/carajput.com\/blog\/all-about-gst-offenses-penalties-appeals\/\">All about GST Offences, Penalty and Appeals<\/a><\/em><\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/what-is-core-business-activity-in-gst\/\"><em>What are the Core Business Activities in GST<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introduction GST is levied only at the Destination point, It is taxed only at the value addition at each stage and supplier at each stage is permitted to set off through tax credit mechanism which would eliminate all cascading effect. There will be a no distinction between goods and services.\u00a0 STRUCTURE OF GST IN INDIA:\u00a0 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172,4],"tags":[4694,4693,4692,4695],"class_list":["post-2508","post","type-post","status-publish","format-standard","hentry","category-gst","category-indirect-tax","tag-import-from-outside-india","tag-inter-state-taxable-supply","tag-intra-state-taxable-supply","tag-pan-based-system-for-income-tax"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Introduction GST is levied only at the Destination point, It is taxed only at the value addition at each stage and supplier at each stage is permitted to set off through tax credit mechanism which would eliminate all cascading effect. 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