PPT-Chapter 15 Returns under GST

Return means furnishing of requisite information by the taxpayer to the govt It has to be in a specific statutory format TYPES OF RETURNS  Furnish details of outward supplies during a tax period. 7 Apr 2015. Taxes to be Replaced by GST. Main Taxes to be replaced are:. Central taxes. Central excise duties and . Service tax along with all relevant cesses and surcharges. State taxes. State VAT. Central sales tax and. By:- Puneet Agrawal . B. Com (H), CA, LLB. Partner . Athena Law Associates. CONTENTS. This presentation covers. -. Offences and penalties under GST. Prosecution of offences under GST. Compounding of offences under GST. . Organized by Top GST Experts . Host : - Co Host : - . CA Milin Shah - CA . Jinal. . Ruparel. - KETAN GADA. Basics about GST . What is GST??. GST is a . destination based tax. A big debate surrounding the Special Economic Zone (SEZ) Units/ Developers after model GST Law was released in November 2016 was whether up-front exemption from payment of taxes enjoyed by SEZ unit/ developer would continue under Goods and Services Tax (GST).. A Presentation by . CMA. . . (Dr.) . Shailendra Saxena  . . B.COM,SAP(FICO),ACS,FCMA,FCA,DISA(ICAI).Ph.D.. SURAT CHAPTER . OF WIRC OF THE . INSTITUTE OF COST . ACCOUNTANTS . OF . INDIA. Dated . 27/05/2017. Presentation by:. R. O. . Jetley. Superintendent (Customs. ). M.Sc. (Physics), MBA, LL.B.. 1. DISCLAIMER. THE OBJECTIVE OF TODAY’S SEMINAR IS TO PROVIDE OVER ALL VIEW OF GOODS AND SERVICE TAX, BASED ON MODEL GST LAW.. Surya . Roshni. Limited. Background. . Steel. M/s Surya Roshni Limited (SRL) founded in 1973 started with its steel . division. SRL- one . of the largest . in steel . tube . industry. Manufactures . Impact of anti profiteering measures on the business – Section 171. Reduction in Tax Rate or Benefit of ITC to be passed on to the recipient by way of commensurate reduction in prices.. An Authority to be constituted to examine the above.. Registration and Migration. Registration. Who has to register?. Turnover above 10 lakhs / 20 lakhs pa. Inter-state supplier. Required only in the state from where the supply is made. Casual & non resident taxable persons. CA Madhukar N Hiregange . 1. 2. Role of CA. Pre-GST Period. Post-GST Period. 3. Pre-GST Period. Role as pre GST Act. 2. Overview. 3. Operational Consultancy. 4. Network support & Infra.. Statutory provisions, Broad/Other framework, Scope and Coverage with reference to ICAI Technical Guide. Date & Day. : . Saturday, 29. th. December, 2018. Venue. : ICAI . Bhawan. , . Giriraj. GST Registration is compulsory for those businesses whose annual turnover crosses the threshold of Rs 40 Lacs.GST registration is mandatory for particular businesses such as Export and Import, E-commerce, Casual Dealers, and also the Market Place Aggregator. GST . Awareness Campaign. Presentation Plan. 2. What . is GST?. ONE NATION: ONE TAX. Limitations of current Tax regime. Credit of Excise not allowed. Credit of CST Not . Available . (This should relate to interstate supply. An arrow can be shown from wholesaler in Maharashtra to retailer in Madhya Pradesh and show that credit of CST paid in . CA BHAVESH PABARI. SEMINAR ON GST BY RAJKOT BRANCH OF WIRC OF ICAI . 05.10.2023. . 1. GOODS AND SERVICE TAX AT A GLANCE. 2. OUTPUT TAX. 3. Section . 2. (8. 2. ) of CGST Act, “output tax” in relation to a taxable person, means the tax...