0 ratings 0% found this document useful (0 votes) 16 views 10 pages Assignment - 01 Indirect
The document outlines the Goods and Services Tax (GST) registration process in India, detailing steps such as accessing the GST portal, filling out the application form, and submitting necessary documents. It also discusses the eligibility criteria for claiming input tax credits and the conditions under which these claims can be made. Additionally, it provides information on the applicability of GST across different regions and the legal framework governing it.
AI-enhanced title and description
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content,
claim it here .
Available Formats
Download as PDF or read online on Scribd
Go to previous items Go to next items
Save Assignment - 01 indirect For Later iSeatneen procedure. ey Reni eseceaLeay eh Gst2
Aru &- eas) oe dnolixect tar axe type 4 tox
Jevied en goods cand genvices xathex than
On income ee oe nc axe Caued
Indirect ” became the | fan burden it
Anigted __fstomn the entity 40g sed ponsible
bee poet eae 40 the end coe
qst Ben ietyeotioy) ds the _ proces
thscogh whith oo business 0X jndwidual ge
d
Bregretere og) tnd ex the Croods ara comets
Tov ST :
rae __ (GST) System Tne process) 4ST
Registration ave as fotlouos t-
t
__ SHepl Go to the GST poxtal .
Pe ts eo
Pee ts oto eee cat Spi chal GST portal at www. git govin
click on “Services” and geleet “New Regirttation "-
Step? Fil out __ the GST application Foxm (Paxt A)
ee. sdeet “New Regist nation ©.
. + Select "Tar pay" under the “1 amo” section,
fa Ente yous
sar ss
—y stote District :
ee LA Cee hen ee
Sy ws
eR PAN (tecmanent Account Number) ,
ae Email Addtecs and Mobile Number.orf. You pi cacti on .
“you wi xective an Of: on the peachied eee
and _mobile nun bey + Enter -the err 40
ved yy the dttail.
Receive Teenponocy Repexence Number (reN)
ye Vesti fea both _—the 07S you will _weceive
a os Repecenes Numbex (7RN) 6n yous
mob) le. and email
use this SiPaN se £0) tomplei® yous _ application
t 4 f
within tee alae
Visit the GST posetoy agoin
qo fo the official GST Portal at witwrgtt govein
. click vn “service” and gelect “New Ragin tnotivn”.
© This time geloet _\ Tien pave] Ref enente. Numbex ”
CTRN) -
e entex the otf. provided in email and 2
__mobile nue to yerity the detodla.| >
6. Open _ the Dragt epilation 5 3
i 5
: Alper Neue pying OTP, you will be shown
j i vk Ue Open ut+
application ee sta
tt Submit Documents:
jrtHatcon Hoe ehh
eet aia p Oot 28 Oh gc the ee CaM
ea Be iu _ deparls
“nal elgg LS
oo gusiness __ petals _Authonized Representative + !
t
principal place Business
Additional Place Buciness
Croook ond Servi ces
State specipie Inpoxm ation
Aad hax Auctherttiicection,
Sexags cation +
TALILIP LIL] L
once aul dloeumert ane uploaded submit
7
the plication -
“H
Sep 8. Receive epplseton exente Number.
’ Apter submitiing Post 8; your will “seceives
an Application Refrenee Numbex CARN) om
i yous movile ands email,
eile _yre phat ARN to tratk, the etatus Cy aes
UH Lication +
-g2 oxppI cation J
step 4. GSTIN (stuance - F ceed
bee . 4 edticotion , you uy xeceive yous
GsT IN Cian Id entigieabcon _Numbex ): ond gst)
fagicociion |) Cuxatticates > pn. the: postal.
ie GATIN Cans be used to piles ssomet wend
Jeane. tornp ly eT Kevl eters |{nput Tax exedit or
T
and Sexviees tae (Ger) paid ty a
f
pers On on :
f : Any puschase 3 Goods __
svi ces phat, ane used on wi
fox bucinets |
INO. can bes seduced afrom _*me 21
i
on the sales the _tavasble
nk aptur jutpi Wing some. _conditons.
v > Jd ;
be dloi med. only ip eeeted ny j
ees Lascae
exert ety ound, conditions Ot 4
ed in Sectron pS. to 18 the
Act, 2017 ane etpiled , |
7 SS hee
| chai! ste, (seetion 16 cqst Act) |
A seegisteced poeon ne etigivle to claim
ES i fie ip _ahe ees ‘oonditions ae raat
bal Must be Oo segistexed ve on & :
+ The _pucton dlaiming 176 thould be wager ore
i
Be siridits gs :
3 Ite. cannot be! ‘claimed > on Inputs wecet ved
5 HEL xeginaxonions, |
walid __ Porurnents &
have __oneA valid stays jnvrice jawed bys a negletendd Supplig’
=
= A debit _note jeeued | iy othe supper.
pe [eae bil baeineero n___ivmpowts *
er Man “De ubivedte piecmaived spon qe out
Banka ctio nd :
3. Receipr goods _O% Services to
(Te can be claimed only. when the Hecepy ent
d
has meceived the ods Ox AOVVICeK -
. In eate 0 one delivered jn tots ox
jnctellments Ire can be claimed . one
j apie anes the fost Lot On _Inttallrrest
r +
; ip ane poidei stn EE ele Cov bunin cet
. The supplier mut have pola Ahe tax
thovcg ten - BU aS ES tig Gav in ment
either In tak om by utitigs i
: ; o He4 theik
\te balance +) 3 : a) beh
ES y
Sih Fit Ge GST xefwens §-
: ic The necgpient mast Le vatio GST netwrn
| Cog. GST R=: 38) andi aim the Te in
3 u the metusen »
a ITe uct be Claimed oi thin Hei time
Least ip ane Und em GSTs3 fautConditions
se yor
[reais 2 one
Auiwices
| Im. "
;—— can Wo:
_ Buniners
prs cletimeig Sie TS
Pwepose
only
¢
for
v
the geod __or
purposed.
pectonal ute -
f
I
claimed
us eof
claimed
be Z
b
BAe busi nest
be
for
o
Uti UZacion
ite on
Taxable
Beco —
ATO99
Aha aol e
ie n
No
) Te. con
Lode
ae
aval Leb)
aie
nated
glock ed
vey ele.
puxpoid, tikes tnantpont ein 9 ——___
and zero - Rated Suppliert
pore So
Tatable
only
I
pe
(og.
jor exempt
ne
Supplies enponts )
available
en’ non —
ot
uaa ees
ow eae ny
os claimed cexrain
jnotaoling i
(ercempt when
not on, goods
eA
used for
vsed _. ot pucenel
vrepercty C excep)
AMV ices
prcopercly.
_deatoco!
__tinnrnovab)e_
__machinvy: )
oe ”
ols _—stelen _oW
al Pome 22 —supplive within 180 dag es
“ FAG recipient must fu. the supplies “the.
goots__01 jowiew _olong with the tam itu
: y rom the date invotee .
(go days f 5 oe=
-paym eat ) veltin nathan episdod ss a
un :
claimed rae see _ evel | ohne
2 IT? Can, be Claimed, upon aj obs 9 the
—poyme pe se
Match the With si STR 12 Both in
\te claimed aust match the deras 2
Sto Seep oscted athe cpp se inthe
f
GSTR =4 wotwen Cvisiote in the _seecipiud'a
E GsTR= 26 ow GST R= on)
Ea Revecsat 2 pace ee Exempt cee isis
ty pacer 1 Aoiwice sasce used fox both
xtoroble and exempt Aupplies . (Te murt be
1 prepara Rods qeyuusd 4 fou set empl > supplies
— 2
Time __Limit__ jon ela iret se
ts Mt be _‘claimed| _wuithin ithe: eartinn
ee ;
Th ou ( wa :
ie 2 ie filing the STR 36
xetunn Jor Aeptembere cr folowing finanei of 4Commencement
The Goods ding services Taw (gst) oa
inteco duced eee erie incLinect
tan egtets tn Indio eee the
constitution Ctoret sAmendment) “ner, pore
and Bhe Levi i
pollowing jaws __govbun tu
Extent o, GST four
Tevu tor of Extent *
GST ia applicable nthxcughout the ped tosy
2, nai, Tea the Seer 9 Jammu ‘
Kosh mitt oytuc the Jammu and _Kashrire
He ee. anit action Act | 20fo
eae team Sadia” por GST pircposes
yneludes ©
The land mau gy Indien
The befesitonion waters Continental _@helt
easly. Leone mic Zone Ceex) anal
OUUpate obove
havo t App Ui eptote. ag z
qst Aso: include
troodls = Menai CULVER a TA.
pov’ Annee Set taae supple 9
oad! suwiets and ds _devied — eins
trovwenim entFax(SGST) Act,
aia fate (rood and genic 4
Donte tnponeed bay each gtecte. on
a anion tector with thei neapective Jquos
ee fox into ~ sate supple
3. brion Tevtrtosey, “Goods and soivjeds TAX
(urgst) ACh, noite | Applicable vite in Union
‘Tesco ar ela rOn cae (erin Andaman
¢
ond Nicohay islands takes waco cep) » i:
4. | \hagolatedie goat unReMEnortvr aes ram (est) Ace
Q0\1 8 Crov une inter = state Sup pli e« and
report L exports Goods and cervices
Gilera 2 GST Jaw.
¢
Ursied 2 omeiay Sustem %
» tliminates Corcadi ng toner ond ones
f . C Yu
entiwe nation Un oh ese NOH” Wena ee Tol
Conuuore nt Powe ¢- e
Both “the Quntead a
State
ais qst. arose
enhances _Pppicioly launched
QUU0 44 Tnolon
Intiieduetion eo GST __tomp-
048i tion schemes jeu
sevice pocovicterce .
e- way
0
|
|
|
|
|
oLtobex Nation usa & |
|
|
|
|
|
|
¢
——