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GST PPT – Presentations on Goods & Service Tax

Updated on : Feb 8th, 2023

GST – The Goods and Services Tax – is the mother of all tax reforms in India. It is crucial for all businesses to understand the implications of GST on their brands. Since GST is a new law and crucial processes like return filing and invoicing have been changed, it is even more important that business owners and tax professionals understand the nuances of these new laws so that they can be GST-compliant.

As the wise men once said, being forewarned is being forearmed. If you have been looking for the right information on GST in the form of easy-to-understand GST PPT, you will find the following presentations created by our experts helpful and informative. Peruse these GST PPTs at your own time to understand the intricacies of GST procedures and processes. For more, you can also read our expertly-written blogs, or drop us a line so we can get back to you. Happy learning!

PPT 1 : GST Overview

By now you know that GST is the biggest tax reform India has seen since Independence. What makes it such a big deal? And what are the ways in which it would impact your current business? This GST PPT helps you familiarize yourself with the basics of the new tax system – how and when it is levied, what are its various components, and the future implications.

GST Overview – Know about Goods and Service Tax in India

PPT 2: GST ITC

ITC (Input Tax Credit) is the backbone of the GST taxation system. One of the reasons why GST is beneficial for businesses is because it will help them claim ITC seamlessly and in a more efficient manner than in the previous regime. However, there are certain conditions associated with a successful ITC claim. This GST PPT can help you understand those in detail.

GST Input Tax Credit

PPT 3: GST TRANSITION PROVISION

Businesses transitioning from VAT to GST need to follow certain guidelines, as laid out in the GST Law. By following these, businesses will be able to migrate to the new tax structure easily, and also claim ITC on the closing stock available from the previous regime. To learn more about transition provisions, please go through this GST PPT which lays out the rules in detail.

Transitional Provision Under GST

PPT 4: Guide on GSTR 3B

GSTR 3B is a simple return form introduced by the CBEC for the month of July and August. You must file a separate GSTR 3B for each GSTIN you have. To learn more about GSTR 3B Return Filing, Format, Eligibility & Rules, please go through this GSTR 3B PPT.

GSTR 3B Guide – ClearTax

Create GST Invoices in Excel with ClearTax GST Offline Software

ClearTax GST Offline is a “no-internet” billing software which works in MS Excel. You can create Free invoices and file returns on ClearTax GST with a single click. For lakhs of SMEs in India who do not have access to the internet, the ClearTax GST Offline tool is the easiest way to create invoices and file returns.

Cleartax GST Offline Guide

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CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.

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GOODS AND SERVICES TAX (GST) IN INDIA

Published by Angelina Gellatly Modified over 9 years ago

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Presentation on theme: "GOODS AND SERVICES TAX (GST) IN INDIA"— Presentation transcript:

GOODS AND SERVICE TAX (GST) IN INDIA

Prepared & Presented By

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BY FAR THE MOST IMPORTANT TAX REFORM IN INDIAN HISTORY

Presented By: CA Anirudh Sonpal

CA. SANJEEV MALHOTRA, TOWARDS GST CA. SANJEEV MALHOTRA,

Goods & Services Tax BY FAR THE MOST IMPORTANT TAX REFORM IN

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• Goods and Services Tax

Presentation (PPT) on GST Payments

Module Objectives

After completing this module, you will learn to:

• Create a challan
  
• View a Saved Challan
• Use the Electronic Cash Ledger (ECL)
• Make online payments using

⇒ Internet Banking

⇒ Credit/Debit Card

• Make payments using NEFT & RTGS
• Make Over the Counter payments at authorised bank branches

Some Highlights

Every registered taxpayer under the Goods and Services Tax (GST) Law is liable to pay GST on supply of goods and services.

A taxpayer can make Online, NEFT/ RTGS or Over The Counter (OTC) payments for GST. Once the payments are made by the taxpayer, the receipts are credited to the Electronic Cash Ledger. The balance in the Electronic Cash Ledger can be utilized by the taxpayer to make payments for IGST, CGST, SGST and Cess liabilities.

In this presentation, you will learn to make GST payments as a taxpayer

Payment Modes

Making Payments: Challans

• Single challan for SGST , CGST , & IGST payments (including cess)
• Challan for making GST Payments are generated online
• GST challans are created online • Pre login mode – challan cannot be saved • Post login mode – All saved challans are available for up to 7 days

Payments: My Saved Challans

• Before generation of Challan, it will be in My Saved Challans & after generation it will be Challan History.
• Challans can be saved & edited for a maximum of 7 days after which they are purged by the system
• At any point of time, there can be only 10 challans saved
• Once a challan is generated, it is valid for 15 days
• You can make GST payments online through e-Payment

• Internet Banking • Credit/Debit Card

For online payments – bank name to be mentioned after generating challan therefore will not be shown on challan

•  You can also make the payments using

• NEFT & RTGS • OTC at authorized banks (up to INR 10,000 per challan per tax period)

For OTC, NEFT, & RTGS – bank name must be mentioned before generating challan therefore will be shown on challan

Create Challan and My Saved Challan: Demonstration

Create Challan Screenshot

Creating a Challan (E-Payment)

Precondition: Valid GSTIN or Temporary ID

Creating a Challan (NEFT/RTGS)

Precondition: Valid GSTIN or Temporary ID + Bank Name

Creating a Challan (Over the Counter)

Creating a Challan – Reference Screenshot of Generated Challan

Online Payments: Internet Banking

Precondition 1: Challan with e-Payment has been generated

Precondition 2: Taxpayer has net banking facility with authorized bank

Precondition 3: Challan should be valid at the time of tendering the payment

Online Payments: Credit/Debit Card

Precondition 2: Taxpayer has valid credit/debit card

Online Payments: Failure

Other Payment Methods: Over the Counter (OTC)

Precondition 1: Taxpayer’s selected OTC mode before generating challan

Precondition 2: Challan should be valid at the time of tendering the payment

Other Payment Methods: NEFT & RTGS

Precondition 1: Taxpayer’s selected NEFT/RTGS before generating challan

Make Online Payments and Track Payment Status: Demonstration

Payments: Tax Officials

• During enforcement activities, tax officials can collect cash & deposit
• payments over the counter in banks without any limit
• Such cases are usually a result of a raid or surprise vehicle inspection
• Tax Official’s can see pendency & collection of payments almost realtime in the Tax Official’s Interface Dashboard
• Collection Target
• Payments received to date
• Payments pending

Module Summary

√ Create a challan and view saved Challans

√ Use the Electronic Cash Ledger (ECL)

√ Make online payments using

√ Internet Banking

√ Credit/Debit Card

√ Make payments

√ Using NEFT & RTGS

√ OTC payments

√ Track Payment Status

Important: Information Security Tips

• Do not disclose any confidential account information like username, password, secret question/answer to anyone through a written note, phone, email or any other mode
• Create strong passwords which are at least 8-15 characters in length and use letters, numbers, special characters, both upper & lower cases
• Avoid saving your passwords in the system , especially on shared systems to avoid misuse of your account
• Beware of social engineering attempts , no government official will ever ask you for your account credentials or OTP details
• Be extremely cautious of emails asking you to click unknown URLs/suspicious links/attached files (especially .exe extensions)
• Keep the provisional ID & password issued to you secure
• OTPs should be kept confidential & only be used by the authorised persons
• If you think your password has been compromised, change it immediately
• If you suspect any unauthorized activity on your user account or any loss/leakage of data, please inform the GST Helpdesk immediately

Download Presentation (PPT) on GST Payments

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Gst: input tax credit

Dec 20, 2019

180 likes | 208 Views

Gst: input tax credit. Presented By: Adv. C. B. Thakar. Credit not available. Current Taxation Scenario. INDIA. KVAT. Form F MVAT Input Tax reversal. Import BCD CVD SAD. Trader X. Trader X. ED + MVAT. Manufacturer A. Customer. CST. Factory. LBT. Hub W/H. Spoke W/H.

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Presentation Transcript

Gst: input tax credit Presented By: Adv. C. B. Thakar

Credit not available Current Taxation Scenario INDIA KVAT Form F MVAT Input Tax reversal Import BCD CVD SAD Trader X Trader X ED + MVAT Manufacturer A Customer CST Factory LBT Hub W/H Spoke W/H Tamil Nadu Mumbai Pune Customer Maharashtra Karnataka • Tax Collection • Central Government – BCD, ED • Maharashtra State Government – MVAT • Pune Municipal Corporation – LBT • Karnataka State Government – KVAT, CST • Tamil Nadu State Government – NIL • Issues • Origin based tax • Loss of credit • Tax cascading

GST Taxation Scenario INDIA CGST + SGST Import BCD IGST Manufacturer A Trader X Trader X CGST + SGST Customer IGST IGST Factory Hub W/H Spoke W/H Tamil Nadu Mumbai Pune Customer Maharashtra Karnataka *Credit not available • Tax Collection • Central Government – BCD, CGST • Maharashtra State Government – NIL • Pune Municipal Corporation – NIL • Karnataka State Government – SGST • Tamil Nadu State Government – SGST component of IGST • IssuesRadical Changes • Origin based tax Destination based tax • Loss of creditSeamless credit • Tax cascadingReduced cascading (BCD) • Taxable Person

Input Tax Credit - Definitions 2(54) Input • “input” means any goods other than capital goods, subject to exceptions as may be provided under this Act or the rules made thereunder, used or intended to be usedby a supplier for making an outward supply in the course or furtherance of business 2(55) Input Service • “input service” means any service, subject to exceptions as may be provided under this Act or the rules made thereunder, used or intended to be used by a supplier for making an outward supply in the course or furtherance of business 2(57) Input Tax • (57) "input tax" in relation to a taxable person, means the {IGST and CGST}/{IGST and SGST} charged on any supply of goods and/or services to him which are used, or are intended to be used, in the course or furtherance of his business and includes the tax payable under sub-section (3) of section 7 • 2(58) Input Tax Credit • “input tax credit” means credit of ‘input tax’ as defined in section 2(56)

Input Tax Credit – Definitions analysis Pre-registration ITC – Only inputs. No Credit of capital goods and services Input Tax • IGST/CGST/SGST charged on any supply of goods and/or services to Taxpayer Used or intended to be used in the course or furtherance of business • Issues • Capital Goods used outside for pumping of water / used at captive mines? • Office equipment's • Condition of Rs10,000

Negative list of items • Motor vehicles, except when used for providing specified taxable services. • Specified goods and / or services used primarily for personal use or consumption of any employee. • Goods and/or services acquired by the principal in the execution of works contract when such contract results in construction of immovable property, other than plant and machinery. • Goods acquired by a principal, the property in which is not transferred (whether as goods or in some other form) to any other person, which are used in the construction of immovable property, other than plant and machinery. Issues : • Factory building / Storage tank / bunker / pipelines? • ITC on immovable property rented rented out • ITC by developer / works contractor on sub contractor services • Plant and machinery : Not defined

Input Tax Credit Section 2 (80) – Recipient ? Person making payment?

Place of supply and ITC : Bill-to/ Ship-to Model First Supply Vendor First purchaser invoice invoice Delivery of goods Second Supply Second purchaser Place of supply First supply: Principal place of business of first purchaser Second supply: Where delivery terminates i.e. location of second purchaser Input Tax Credit Deemed that first purchaser has received the goods and shall be eligible to avail ITC provided other eligibility conditions are satisfied.

General provisions on input tax Credit • Variable time limit for availing credit on goods/ services: • filing of the return under section 27 for the month of September following the end of financial year to which such invoice pertains; or • filing of the relevant annual return, whichever is earlier. • No Cross utilization between CGST and SGST. • No cross utilization between IGST, CGST and SGST of one GSTIN with other GSTIN. • Proportionate reversal of ITC on capital goods also for exempted supplies • No reduction of ITC on interstate-stock transfers • No provision like Rule 6 of Cenvat Credit Rules, 2004 • Pre-registration ITC allowed

Input Tax credit and job work • Principal entitled to take credit of inputs sent for job work only if returned within 180 days • Principal entitled to take credit of capital goods sent for job work only if returned within 2 years • Credit can be taken even if inputs/ capital goods are sent directly to the job worker’s premise • If goods are not returned within time, credit availed must be reversed Contradiction with Section 43A No provision to retain credit if goods are supplied directly from job-worker’s premise to final customer

Contradictions

Mismatch of Invoices • ITC credit eligible only on matching of invoices • The supplier should file the Return and pay TAX for the purchaser to claim ITC • Credit reversal with interest for purchaser • Demand of tax from supplier • Matching at invoice level v. TIN level • VAT /Carousel Fraud: collected but not deposited • Who should suffer – the innocent customer or the duped Government? • Mahalakshmi Cotton 2012 (51) VST 1 (Bom)

Input Service Distributor Location of Supplier Location of Immovable property State A State A State B Location of Service Receiver ISD means an office of the supplier of goods and / or services which receives tax invoices issued under Section 23 towards receipt of input services and issues tax invoices for the purpose of distributing credit of CGST / SGST and / or IGST paid on the said services to a supplier of taxable goods and / or services having the same PAN as that of the office referred above. Explanation: For the purposes of distributing credit of CGST / SGST and / or IGST, ISD shall be deemed to be a supplier of services.

Transitional provisions on input tax Credit Transitional Credit - Eligibility • CENVAT credit/ input tax credit • balance reported in return • balance of capital goods not reported in return • goods held in stock – Output exempt under earlier law but taxable under GST • goods lying with agent • capital goods lying with agent Excise Service Tax VAT GST Transitional Credit CST? Entry Tax? CENVAT credit for Trader? VAT credit for service provider? Credit must be eligible in Current law as well as GST law Relevant documents to be preserved

Special situations – movement of goods NO GST on such return movement if goods are returned within 6 months from appointed date Taxable if returned after 6 months Precise identification of goods and records to be maintained Valuation provisions are not clear. Goods removed before appointed date and returned thereafter • Exempted goods • Duty paid goods • Inputs removed for job work • Semi-finished goods removed for job work • Finished goods removed for carrying out specified processes • Goods sent on sale or approval basis

Pending claims/ refunds and outcome of proceedings If amount due to the Taxpayer – Cash refund If amount due from the Taxpayer – recover as arrears of tax under GST law Pending matters to be governed by earlier law Pendency • Refund claims • CENVAT Credit claim/ recovery • Assessment or adjudication proceedings • Appeal, revision, review or reference relating to output duty liability • Revision of returns

Thank You Presented By: Adv. C. B. Thakar E-mail: [email protected] Mob: 9821135674

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PPT on GST registration and enrolment

Ppt on gst registration updated till date .

Here I will share the PPT on GST registration. Provisions of registration are contained in section 19 of GST. Section 19 simply refer the scedule III of GST model law for liability for registration. The enrolment process for GST has already started . In this PPT we will also discuss the manner of enrolment adopted by the states where the enrolment has already started. You can use E-sign for GST enrolment .

Enrolment is the first step for GST registration. After enrolment provisional registration certificate will be issued. This provisional registration certificate will be valid for six months. All existing registered taxpayers will be migrated to GST. They will have to make their provisional GST registration final.  

In case any existing registered person is not liable for registration in GST he may submit a form to cancel his provisional registration. GSTREG01 will be filled for fresh registration. Some taxpayers are required to take GST registration without any threshold limit.

For the others threshold limit is exceeding of Aggregate turnover fro Rs. 20 Lac. Aggregate turnover is defined to include all taxable, non taxable, exempt and export supplies. Taxable person is required to take registration in every state from where he is making the taxable supply.Person engaged in supply of 100% exempted Goods/services will not be liable for registration.

Threshold limit for GST registration will include any supply on behalf of a principal. It will also include the supply by a job worker. Once the form is filled an acknowledgement in Form GSTREG02 will be issued by proper officer on online portal. Registration certificate will be issued in GSTREG06 by the proper officer.

E-commerce portals, aggregator  and person selling through an e- commerce portal are required to take registration without any threshold limit. E-commerce portal will have to file a seperate return also.In case a normal taxpayer do not file the return for continuous six months his registration will be cancelled.

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CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.

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PPT on GST for Students

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Home Collections Financials GST Presentation Template PPT

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Powerpoint Templates and Google slides for Gst Collection

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