AMRG & ASSOCIATESCHARTERED ACCOUNTANTS

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AMRG & ASSOCIATES

CONTENTS OF PRESENTATION

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“Today, an important move to free the nation from tax terrorismhas begun. GST can’t be seen as a victory of a party or government,it is a win for the democratic ethos of India and a victory foreveryone.”

- Narendra Modi

Meaning and scope of supply

Registration

Returns

Input tax credit

Time of supply

Place of supply

Payment of taxes

Valuation

Invoice

Overview of Firm

AMRG & ASSOCIATES

160 countries in the world that have implement VAT/GST. Number of country based on region are asfollows:-

S. NO. REGION NO. OF COUNTRY

1Association of Southeast Asian Nations

7

2 Asia 19

3 Europe 53

4 Oceania 7

5 Africa 44

6 South America 11

7Caribbean, Central & North America

19

United State of America Bhutan Iraq Kuwait Maldives Oman Qatar Saudi Arabia United Arab Emirates

Some major Countries that still do nothave VAT/GST

COUNTRIES IMPLEMENTING GST

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AMRG & ASSOCIATES

S. NO. COUNTRY GDP PER CAPITAL IMPLEMENTATION YEAR CURRENT RATE

1 France 42,379 1954 19.6%

2 United Kingdom 38,974 1973 20.0%

3 New Zealand 36,254 1986 15.0%

4 Japan 45,903 1989 8.0%

5 Russia 12,995 1991 18.0%

6 South Africa 8,070 1991 14.0%

7 Canada 50,344 1991 15.0%

8 Thailand 4,972 1992 7.0%

9 Singapore 46,241 1993 7.0%

10 Switzerland 83,326 1995 8.0%

11 Australia 61,789 2000 10.0%

GLOBAL GST RATES

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AMRG & ASSOCIATES

ASIA GST RATES

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S. NO. COUNTRY GDP PER CAPITAL IMPLEMENTATION YEAR CURRENT RATE

1 Bangladesh 743 1991 15.0%

2 China 5,445 1994 17.0%

3 Iran NA 2008 5.0%

4 Japan 45,903 1989 8.0%

5 Jordan 4,666 2001 16.0%

6 Kazakhstan 11,357 1991 12.0%

7 Kyrgyzstan 1,124 1999 20.0%

8 Lebanon 9,413 2002 10.0%

9 Mongolia 3,129 1998 10.0%

10 Bangladesh 743 1991 15.0%

11 China 5,445 1994 17.0%

AMRG & ASSOCIATES

ASIA GST RATES

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S. NO. COUNTRY GDP PER CAPITAL IMPLEMENTATION YEAR CURRENT RATE

1 Nepal 619 1997 13.0%

2 Pakistan 1,189 1990 16.0%

3Papua New

Guinea1,845 2004 10.0%

4 South Korea 22,424 1977 10.0%

5 Sri Lanka 2,835 2002 12.0%

6 Taiwan NA 1986 5.0%

7 Tajikistan 935 2007 20.0%

8 Turkmenistan 5,497 1993 15.0%

9 Uzbekistan 1,546 1992 20.0%

10 Nepal 619 1997 13.0%

11 Pakistan 1,189 1990 16.0%

AMRG & ASSOCIATES

GST: KEY FEATURES

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GST is a comprehensive value added tax on goods and services

Destination based taxation system

Seamless Input tax credit throughout the supply chain

Exports are zero rated and imports are taxable

Four tier GST rate structure of 5%, 12%, 18%, 28% decided by GST Council

Globally more than 160 countries have introduced GST/National value added Tax

GST has been introduced in India from 1st July 2017

AMRG & ASSOCIATES

GST: TAXES SUBSUMED

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STATELEVIES

State Value

Added tax Taxes

on advertisements

Luxury tax

Purchase tax

Entry tax

Entertainment

tax

State surcharges and cesses

Taxes on

lottery, betting

CENTRAL LEVIES

Central Excise duty

Excise duty levied

under the Medicinal

Toilet

Additional duties

of customs

Additional Excise

duty

Central Surcharg

es & Cesses

Central Sales tax

Service tax

AMRG & ASSOCIATES

GST: TAXES NOT SUBSUMED

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Taxes which are not to be

Subsumed

Road & Passenger

Tax

Alcoholic liquor for

human consumption

Electricity Duty

Basic Customs

Duty

Stamp Duty, Property tax

Tax on Petroleum Products to

be levied from a

notified date

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MEANING AND SCOPE OF SUPPLY

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AMRG & ASSOCIATES

SaleSupply Includes

All forms of supply of goods and/or services such as

Transfer

Barter

Exchange

License

Rental

Lease or

Disposal

₋ For a consideration,

₋ In the course or furtherance of business.

GST: MEANING AND SCOPE OF SUPPLY

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Delay Payment Charges

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GST: TYPES OF SUPPLY

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EXEMPT SUPPLY ZERO - RATED SUPPLY TAXABLE SUPPLY

Section 2(47) defines exempt supply as supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax and includes non-taxable supply. They also include transaction insecurities and supplies on which recipient is liable to pay tax on reverse charge basis

Section 16(1) of IGST Act defines zero rated supply as any of the following supplies of goods or services or both, namely:––(a) export of goods or services or both; or(b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit

Section 2(108) defines taxable as a supply of goods or services or both which is leviable to tax under this Act

Nil rate of tax = Fish seeds, Common salt etc.

Wholly exempt = Healthcare services

Non – taxable Supply = Alcoholfor Human consumption, Petrol etc.

AMRG & ASSOCIATES

GST: COMPOSITE & MIXED SUPPLY

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CO

MP

OS

ITE

SU

PP

LY •“Composite supply” means a

supply made by a taxableperson to a recipientcomprising two or moresupplies of goods or services,or any combination thereof,which are naturally bundledand supplied in conjunctionwith each other in theordinary course of business,one of which is a principalsupply

•Tax liability on a compositesupply - Tax liabilitycalculated on principal supply

MIX

ED

SU

PP

LY

•“Mixed supply” means two ormore individual supplies ofgoods or services, or anycombination thereof, made inconjunction with each other bya taxable person for a singleprice where such supply doesnot constitute a compositesupply

•Tax liability on a mixedsupply- Tax liability calculatedon supply which attracts thehighest rate of tax

AMRG & ASSOCIATES

GST: TAXABILITY OF TRANSFER OF GOODS

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Office 1

(Delhi)

Office 2 (Mumbai)

Office 3 (Gujarat)

IMPACT

Valuation rules would apply in case of transfer

between related and distinct persons

There would be a need to assess the relationship between parties before

analyzing impact of transfer of goods

AMRG & ASSOCIATES

Delhi Karnataka

Company, Delhi

Customer

Customer

CGST + SGST(9% + 9%)

IGST18%

GST: TYPE OF LEVIES

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REGISTRATION

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GST: REGISTRATION

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REGISTRATION

•Every taxable person shall apply for registration

•in every State or Union territory from where hemakes a taxable supply of goods or services orboth,

•If the turnover during a financial year exceeds Rs40/20 Lakhs (or Rs 20/10 Lakh, in some states).

•In case of new registration, application underForm GST REG-01 is required to be made.

AMRG & ASSOCIATES

GST: REGISTRATION -EACH PLACE OF BUSINESS

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Place of businessIncludes

WarehouseA place from business is ordinarily carried on and

includes a Godown

Any other place

Where a taxable person stores his goods,

Supplies or receives goods or services or both

A place where a taxable maintains his books of

accounts

A place where a taxable person is engaged in

business through an agent, by whatever name called

AMRG & ASSOCIATES

FORMAT OF GSTIN NUMBER

22 AAAAA0000A 1Z 5

State Code PAN/ TAN Entity Code Checksum Character

GST: FORMAT OF GSTIN

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RETURNS

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GST: TYPES OF RETURNS

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RETURN DESCRIPTION TO BE FILED BY PERIOD DUE DATE

GSTR- 1 Return for Outward Supplies Registered taxable person Monthly 11th of the succeeding month

GSTR- 2 Return for Inward Supplies Registered taxable person Monthly 15th of the succeeding month

GSTR- 3 Monthly Return Registered taxable person Monthly 20th of the succeeding month

GSTR- 4 Return for compounding taxpayer

Persons who are under Composition Scheme

Annual 30th April of the succeeding financial year.

GSTR-5 Return for Non-Resident Foreign Taxpayer

Non-resident taxpayer Monthly 20th of the succeeding month

GSTR- 6 Return for Input Service Distributor (ISD)

Input Service Distributor Monthly 13th of the succeeding month

GSTR- 7 Return for Tax Deducted at Source (TDS)

Person who deduct TDS Monthly 10th of the succeeding month

GSTR- 8 Return for Tax collection at Source (TCS)

E-Commerce Operators Monthly 10th of the succeeding month

GSTR- 9 Annual Return Registered taxable person Annual 31st December of theSucceeding Year

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INPUT TAX CREDIT

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AMRG & ASSOCIATES

• “Input tax credit” means credit of the input tax paid by a taxable person while procuring inputs, inputservices or capital goods. It includes the following:

• IGST (inclusive of tax paid on import of goods)

• CGST

• SGST

• Compensation cess

INPUT TAX CREDIT

• A registered person is liable to avail ITC, if it fulfills the following conditions:

• He must possess tax invoice/debit note/supplementary invoice/ other prescribed documents

• He must have received the goods or services or both

• Tax charged in respect of the supply has been actually paid to the Government by supplier of service

• He must have filed monthly GST return (GSTR -3)

CONDITIONS TO AVAIL ITC

GST: INPUT TAX CREDIT

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AMRG & ASSOCIATES

GST: INPUT TAX CREDIT

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GOODS RECEIVED IN LOTS

It would be entitled to take credit upon receipt of the last lot or installment, Where the goods against an invoice are received in lots or installments.

TIME-LIMIT TO AVAIL ITC

A taxable person shall not be entitled to ITC, after a date on which if he files any one of the following returns:

- The return for the month of September following the end of financial year to which such invoice pertains.

- Annual return

PARTLY FOR BUSINESS PURPOSE AND PARTLY FOR OTHER PURPOSE

Where the goods or services or both are used partly for the purposes of business and partly for other purposes, ITC shall be available only on the amount which is used for business purposes.

TAXABLE/NON-TAXABLE SUPPLIES INCLUDING REVERSE CHARGE

In case goods/ services are used partly for effecting taxable supplies (including zero-rated supplies) and partly for exempt supplies, the amount of Input tax credit shall be restricted to so much of the input tax as is attributable to taxable supplies (including zero rated supplies).

AMRG & ASSOCIATES

GST: CREDIT FOR CAPITAL GOODS

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AS PER CCR RULES AS PER GST ACT

• Credit in First Year – Up to 50%

• Rest Credit in subsequent financial years

Capital goods - Any Goods the value of which is capitalised in the books of accounts of the person claiming the input tax credit

• 100% credit in first year

IMPACT 100% credit available in the year of purchase

Also, if any capital good is sold on which ITC is taken, person is required to pay, higher of following:

An amount of ITC reduced by 5% points for each quarter from date of issue of invoice Or , Tax on transaction value

AMRG & ASSOCIATES

GST: INADMISSIBLE INPUT TAX CREDIT

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Goods or services or both received by

a non resident taxable person

except on goods imported by him

Goods or services received in relation to construction of

an immovable property on own

account Works contract services except

when it is an input service for similar

kind of output service

Goods lost, stolen, destroyed, written off or disposed of by way of gift or

free samples

Goods and/or services on which tax has been paid

under compositionlevy;

Motor vehicles and other conveyances except when they

are used for transportation of

goods

Goods and/or services used for

personal consumption

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TIME OF SUPPLY

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AMRG & ASSOCIATES

GST: TIME OF SUPPLY OF GOODS

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Under General rule,it shall be earlier ofthe following dates:

Date of issue of Invoice

Last date to issue an invoiceThe date on which goods are eitherremoved for the supply, delivered or madeavailable to the recipient.

Receipt of Payment by the supplier shall be earlier of

The date on which payment is entered inthe books of accounts of the supplier

The date on which payment is credited inthe bank account of the supplier

AMRG & ASSOCIATES

GST: TIME OF SUPPLY OF SERVICES

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Time of Supply ofService undergeneral rule, shall beearlier of thefollowing:

In case Invoice is issued on time,

shall be earlier of

Date of issuance of invoice or

The date of receipt of payment

In case Invoice is not issued on time, shall be

earlier of

The date of provision of service or

Date of receipt of payment

Residuary Provision

The date of receipt of services in thebooks of accounts of recipient

For the purpose of above, thedate of receipt of payment shallbe earlier of

The date on which paymentis entered in the books ofaccounts of the supplier

The date on which payment iscredited in the bank account ofthe supplier.

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PLACE OF SUPPLY

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AMRG & ASSOCIATES

Supply of goods which are

assembled and installed at site

•Place of such installation or assembly

Supply of goods at the direction of third person

•Principal place of business of such third person

Supply not involving

movement of goods

•Location of goods at the time of delivery

Supply involving

movement of goods

•Location of goods where movement terminates for delivery

GST: PLACE OF SUPPLY OF GOODS (INDIA)

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AMRG & ASSOCIATES

Place of supply of services

To a registered personLocation of the service

recipient

To an unregistered person

The address is on recordLocation of the service

recipient

In any other caseLocation of the service

supplier

GST: PLACE OF SUPPLY OF SERVICES (INDIA)

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VALUATION

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AMRG & ASSOCIATES

TRANSACTION VALUE INCLUDES

Any taxes, duties, cesses, fees and charges levied under anystatute (other than charged by the supplier excludingSGST/ CGST/ UTGST/ IGST and Compensation cess)

Any amount that the supplier is liable to pay in relation tosuch supply but which has been incurred by the recipient ofthe supply

Incidental expenses such as commission and packagingcharged by the supplier to the recipient,

Interest or late fee or penalty for delayed payment of anyconsideration

Subsidies directly linked to the price excluding subsidiesprovided by the government.

GST: VALUE OF TAXABLE SUPPLY

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AMRG & ASSOCIATES

GST: VALUE OF TAXABLE SUPPLY

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•In case of related party transactions, the value of taxable supply shall be calculated according to the valuation rules.

Taxable Value in case of related party

•Persons shall be deemed to be“related persons’’ if only –

•they are officers or directors of oneanother's businesses;

•they are legally recognized partnersin business;

•they are employer and employee;

•any person directly or indirectlyowns, controls or holds twenty fiveper cent or more of the outstandingvoting stock or shares of both ofthem.

Related Persons

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INVOICE

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AMRG & ASSOCIATES

GST: INVOICE IN CASE OF GOODS AND SERVICES

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INVOICE OF GOODS

Every Taxable person while supplying goods would be required to issue tax invoice in triplicate in the following manner:

•Original copy: To be marked as “ORIGINAL FOR RECIPIENT”

•Duplicate copy: To be marked as “DUPLICATE FOR TRANSPORTER”

•Third copy: To be marked as “TRIPLICATE FOR SUPPLIER”

INVOCE OF SERVICES

Every Taxable Person while supplying services would be required to issue tax invoice in duplicate, in the following manner:

•Original copy: To be marked as “ORIGINAL FOR RECIPIENT”

•Duplicate copy: To be marked as “DUPLICATE FOR SUPPLIER”

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TYPES OF DOCUMENTS

DEBIT NOTE

A document issued by the supplierof goods or services for a specificpurpose, subject to certainconditions.

CREDIT NOTE

A document issued by the supplier of goods or services for a specific purpose, subject to certain conditions.

DELIVERY CHALLN

Where the goods are being transported without the issuance of an invoice for any reason other than supply .

REFUND VOUCHER

When a voucher is issued against the advance payment receipt it is known as the refund voucher

BILL OF SUPPLY

In case, a registered person is supplying exempted goods or services or both or paying the tax under composition scheme, he would be required to issue bill of supply instead of an invoice.

RECEIPT VOUCHER

A Document evidencing the advance payment made by the recipient of supply to the supplier

PAYMENT VOUCHER

a registered person who is liable to pay tax shall issue a payment voucher at the time of making payment to the supplier.

AMRG & ASSOCIATES

OVERVIEW OF THE FIRM

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AMRG & ASSOCIATES

FIRM OVERVIEW

• Established in India in 1984

• One of the leading Chartered Accountants firms in North India

• Presence in Delhi, Mumbai and Mohali

• Client Base of more than 200 companies & individuals

• Specialization in the field of financial and business advisory, tax and regulatory,and risk advisory services

• Firm offers a rapid performance based, industry-tailored and technology-enabledbusiness advisory services delivered by talented professionals

• The team consists of distinguished Chartered Accountants, Corporate FinancialAdvisors, Risk advisors and Tax consultants.

• We crave to build a better working world through our own actions and byengaging with like-minded organizations and individuals. This is our sole purposeof existence as an organization

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AMRG & ASSOCIATES

GST SERVICESP

re-G

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men

tati

on

ass

ista

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& S

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uli

ng

fo

r T

ran

siti

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al

Ph

ase

• I

• Impact analysis

• ITC Study

• Advisory for IT changes

• HSN/SAC tagging

• Upgrading invoicingprocess

• Training sessions

• Assistance in remodellingof IT infrastructure

Key

Co

mp

lian

ces-

Do

cum

en

tati

on

an

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dv

iso

ry

Serv

ice

• Maintenance of keyrecords

• On Call Tax Advisory andTroubleshooting on Issuesarising in routine businessoperations

•Validation of Returns

•Assistance in preparationand finalization of Annualreturns;

•Verification of computationof any differential taxrequired to be paid by theCompany as per the Annualreturns

Ass

ista

nce

in

Au

dit

s/A

ssess

men

t b

y d

ep

art

men

t

• Assistance in collation/retrieval of documents and/or information requested bythe GST Authorities for theAudit conducted by theCompany;

• Preparation and filing ofinitial statements/ replies tothe letters issued by the GSTAuthorities during the courseof Audit;

• Preparation and submissionof suitable response to thequeries/ questions raised andclarifications sought by theGST Authorities during thecourse of Audit

An

nu

al

GS

T A

ud

it

• Assistance in collation of data for the purpose of preparation of GST Audit Report;

• Assistance in preparation of GST Audit Report in the format prescribed under the GST Act;

• Assistance in getting the GST Audit Report duly verified/ certified. The certification of the Audit report can be done by the Firm or any local consultants appointed by the Firm (who fulfils the prescribed criteria/ eligibility for signing/ verifying the GST Audit Report under the GST Act), as may be appointed by AMRG & Associates, LLP. Such local consultants would work under the direct supervision of AMRG & Associates;

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AMRG & ASSOCIATES

OUR TEAM

Rajat Mohan

rajat.mohan@icai.org+919910044223

Rajat Mohan is Fellow Member of Institute of Chartered Accountants of India(F.C.A.) and Fellow of Institute of Company Secretaries of India (F.C.S.).Furthermore, he also has qualified post qualification course of Institute ofChartered Accountants of India on Information Systems Audit (D.I.S.A.).He is considered as one of top experts of GST field in India. He worked on GSTimplementation and transition for various Multinational corporations and bigIndian business houses. He has conducted workshops and trainings for more than5000 professional and corporate executives on GST. His core strength is his abilityto assist in GST implementation in seamless manner. His current client portfoliocovers all the major sectors of the economy which include Infrastructure Sector, E-commerce Industry, Manufacturing Sector, travel & Tourism Services, Oil & GasSector, Education Sector, Banking Sector, Information Technology Services,Financial Services.He has authored more than half a dozen books on indirect taxes, GST being hisforte. He has been authoring books on GST since 2010 every year, which hasgained wide popularity in India and internationally also. He is regular contributorof articles on GST, which are published on several online portals and in thecolumns of reputed tax journals and magazines.He is a member in Indirect Tax Committee of PHD Chamber of Commerce andASSOCHAM National Council on Indirect Taxes. He was also Deputy Convenerfor GST Research Study Group of NIRC of ICAI and he also was a member ofStudy Material Research Group of NIRC of ICAI. He was awarded upcomingspeaker of the year by NIRC of ICAI in April, 2013.He also started a website(www.gstsms.in) which is the biggest single pointdatabase for GST related documents, news, views, presentations etc

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AMRG & ASSOCIATES

OUR TEAM

Gaurav Mohangmgauravmohan@gmail.com

+917835052508

Gaurav completed his graduation from IIT, Delhi. Thereafter, he movedto Switzerland to work for 1 year. He then returned to pursue MBAfrom IIM- Indore. He has worked in Alstom, Switzerland; Mahindra &Mahindra and SKP Business Consulting. After gaining the richexperience, he joined the family profession to bring in new ideas andgrow it further. In the firm he is managing activities like Audit,Taxation and GST consultancy for a number of clients

Priyanka Sachdevapriyanka@delhicamohan.com

+919971610044

CA Priyanka is a graduate from Shri Ram College of Commerce. Shehas worked with big MNCs i.e. Pepsi Co. India Pvt. Ltd, Mckinsey &Inc. and Nokia. She has rich experience of accounting and businessanalytics..She has an experience of handling various international clients andprovided services to their best satisfaction.She has about 7 years of working experience with Big corporates infinancial sector. During her articleship , she handled lot of assignmentswhich include Statutory Audits of listed and non-listed companies,Internal Audits, Due Diligence and Accounting Standards Consulting.

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AMRG & ASSOCIATES

SECTORS TEAM WORKED WITH

Hospitality: The world's tenth largest hotel group.

Oilfield Services: A leading supplier of oilfield services products, technology and systems to the worldwide oil and natural gas industry.

Education : One of the leading preschool education services provider in India.

E-Commerce: India's first marketplace for over-stock, unboxed, refurbished, and pre-ownedproducts.

Power Electronics: One of the leading manufacturer and supplier Of UPS, Solar Inverter and PFC UPS.

Cloud Computing, Software: One of the global Internet of Things (IoT) platform leader.

Tour & Travel : The largest travel agency in Japan and one of the largest travel agencies in the world.

Beauty and Skin Care: Best Brand in Ayurvedic Beauty and Skin Care products.

Automobile: A subsidiary of Japanese automobile and motorcycle manufacturer.

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AMRG & ASSOCIATES

SECTORS TEAM WORKED WITH

Warehouse Management System: A multinational robotics company that designs, manufactures and deploysadvanced systems for automation at warehouses, distribution and fulfilment centres.

Iron & Steel: One of the leading producers and suppliers of steel pipes, hollow sections, tubes, cold rolled coils andstrips and a variety of other galvanized products.

Construction: A large Taiwanese construction company which has accomplished many public engineering projects aswell as military engineering projects

Wholesale Trade, Retail & Consumer Services, Clothing & Clothing Accessories : A world leader in innovativecasual footwear for men, women and children

Sourcing and Supply Chain Management: A group of company that specializes in the sourcing, productdevelopment and supply chain management of apparel and home products for export outside the client’s ownboundaries

Domestic Pump Suppliers: Market leaders in the area of large and special application pumps. A world classtechnology driven pump manufacturer and service provider.

Financial Services: One of the most diversified financial services company in India offering services across brokerage, investment banking, wealth management, distribution of third party financial products, research, financing, depository services, insurance broking (Life & non- Life), clearing services, mortgage advisory , alternate investment fund (AIF) and real estate advisory services to corporate, institutional, high net worth individuals and other retail clients.

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AMRG & ASSOCIATES

IN THE NEWS

Our Partner CA Rajat Mohan is a regular contributor of articles on GST which arepublished on several online portals and in the columns of reputed tax journals andmagazines. His views are well respected by media which is the reason that his name isplaced regularly in national dailies and top notch online news portals namely:

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AMRG & ASSOCIATES

PUBLICATIONS

Our Partner, Rajat Mohan has authored more than half a dozen books on indirect taxes,GST being his forte. He has been authoring books on GST since 2010 every year, which hasgained wide popularity in India and internationally also.

Period Book Title No. of Editions Publisher

2010-2017 Illustrated Guide To Goods & Service Tax 7 Editions Bharat Law House

2016-2017 Guide To GST 6 Editions AMRG & Associates

2010 Haryana Value Added Tax Act, 2003(5th Edition) 1 Edition Shree Ram Law House

2013 Service Tax Voluntary Compliance Encouragement Scheme with rules 2013

1 Edition Bharat Law House

2011-2015 Haryana VAT Ready Reckoner 3 Editions Commercial Law House

2010 Simplified Approach To VAT Audit in Northern States(1st Edition)

1 Edition Shree Ram Law House

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AMRG & ASSOCIATES

CONTACT US

AMRG & ASSOCIATES

AMRG & Associates18A, IInd Floor, North Avenue Road,

West Punjabi Bagh, New Delhi-110026Office Phone: 011-47322696/97

Web url: www.amrg.in

Email : amrg@delhicamohan.com

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