Thank you Sir

Thank u sir Sir de class എനിക്ക് ഒരുപാട് helpful ആണ്. പെട്ടെന്നു മനസ്സിലാവുന്നുണ്ട് . Gst filing ന്റെ ഒരു course ഞാൻ ചെയ്തിരുന്നു. എനിക്ക് ഒന്നും മനസ്സിലായില്ല. ഇപ്പൊ ആ certificate വച്ചു ഒരു കമ്പനിയിൽ job nu കേറി. അവർ filing ചെയ്യാൻ എന്നോട് പറയുന്നു. അറിയില്ല എന്ന് പറയാൻ പേടിയാണ്. Gstr 1 and 3B filing process ഒന്ന് പറഞ്ഞു തരാമോ sir...

Important *GST* *Points* GST website *www.gst.gov.in* Constitution *101st* Amendment *Act 2016* GST Compensation Cess Extended Till *31st March 2026* Intrastate Supply - *CGST* & *SGST* Interstate supply - *IGST* *Non* *GST* Items *5* *1)* Crude Oil *2* ) Petrol *3* ) Diesel *4* ) Aviation Turbine Fuel *5* ) Natural Gas *Threshold* Limit *20* Lakhs For Goods and Service *40* Laksh for only Goods *Exports* sale other name is *Zero* Rated Supply *Setoff* rule *IGST* credit used for setoff IGST then cgst and SGST *CGST* credit used for setoff IGST and CGST *SGST* credit used for setoff IGST and SGST *TDS* under gst rate *2%* *TCS* eCommerce Rate *1%* Benefits of gst - removal of *cascading* effect *Note the point for composition* Eligibility PY *1.5/75* ATO Pure Service.... *50 Lakhs* ATO Goods with Service *5 Lakh or 10% on PY ATIS* *WEH* **Tax payment quarterly* Trader....1% on *Taxable* TIS Manufacturer...1% on Aggregate TIS Restaurant...5% on Aggregate TIS Service.....6% on Aggregate TIS *Trader maathram aanu Tax % on Taxable TIS edukendathu* Composition scheme Normal states *1.5* cr PY Special states *75* laksh Service provider *50* laksh *Tax* rates for composition Manufacturer 1% on Turnover Trader 1% on *Taxable* Turnover Restaurant 5% on Turnover Service provider 6% on Turnover *CMP* 08 quarterly form *GSTR* 4 Annual Form for composition scheme *Composition* scheme - No Input Tax Credit And they can issue *Bill* of supply instead of Tax invoice *NRTP* Full form Non Resident Taxable Person Return form GSTR 5 *Time* of supply Goods Date of Invoice OR Last day by which invoice should have been issued Whichever is earlier Involve *movement* - Removal of Goods Not involve movement - delivery of goods No GST for advance received against sale of *goods* Gst applicable for advance received against *service* supply *Time* of supply service If Invoice issued 30 days Bank or insurance 45 days Issue of invoice or payment date whichever is earlier *After* 30/45 days Provision of service or payment date Whichever is earlier *Value* of supply *Additions* Any tax excluding GST Supplier liability not included in price Incidental expenses Interest and latefee Subsidies linked to price *Exclusions* *Any* *discount* before or at time of supply After supply discount can reduce but conditions *Intra* state meaning Location of supplier and place of supply same state *Interstate* supply meaning Location of supplier and Place of supply different states *LUT* meaning Letter of Undertaking At the time of export without payment of IGST *ITC* full form Input Tax Credit Maximum time limit for ITC claim GSTR 1 amendment ITC Reversal And Credit Note *November 30* or Annual Return filing date whichever is earlier *3 ledger books* Electronic credit ledger Electronic liability register Electronic cash ledger *GSTR 1* Sales statement due date next month 11th *GSTR 3B* Monthly Tax payment return due date next month 20th *GSTR 9* Annual Return due date 31st December of next FY *QRMP* scheme full form Quarterly Return and Monthly Payment Limit 5 cr First two month of quarter File IFF and PMT 06 Quarterly GSTR 1 due date next month 13th Quarterly GSTR 3b due date next month 22nd *IFF* due date next month 13th PMT 06 due date next month 25th *HSN* full form Harmonized System of Nomenclature Total digits 8 Turnover below 5 cr B2B 4 digits mandatory B2C Optional Mention first 4 digits Turnover above 5 cr Both B2B and B2C Mandatory Mention first 6 digits Taxable value is *less* *than* 200 no need to issue Tax invoice Purpose of Receipt voucher Gst on advanced against service Credit note meaning Sale or tax value decrease Has time limit 30th November or 9 Filing date Wel Debit note Meaning Sale or tax value Increase No time limit Monthly GSTR 1 11th Quarterly GSTR 1. 13th Monthly GSTR 3B 20th Quarterly GSTR 3B. 22nd IFF due date 13th PMT 06 due 25th GSTR 9 due date 31st December GSTR 9 Annual Return Annual Turnover above 2cr Mandatory to file Below 2cr optional GSTR 9 C Reconciliation Form Mandatory above 5cr 9C CA or CMA sign no need(suspended) only self declaration CMP 08 due date 18th GSTR 4 Annual Filing for composition due date 30th April *Filing Bill of Entry by Importer** *Form 1 (white) ..For home consumption* *Form 2 (Yellow) ...For warehousing (in bond)* *Form 3 (Green)...For clearing from warehouse (Ex Bond)** *Specific Actionable Claims* *Betting* *Casinos* *Gambling* *Horse Racing* *Lottery* *Online Money Gaming* The Registered persons dealing with *specific* Actionable Claims....will *not* be *eligible* for the *composition levy* *Import Procedure* 1) Arrival of Conveyance 2)Filing of Import manifest 3)Entry inward granted 4)Unloading of Goods 5)Filing Bill of Entry by Importer 6)Clearing the goods 7)Assessment *Time Limit for recording Books & Records* *72* Months from the due date of Annual Return Eg. 2017-18 FY Annual return due date *Feb 2020 .....* Feb 2026 .......due date for recording *Senior Advocate* To....A Normal Person.... *Exempt(12/17)* To....A Business Entity Below Limit.... *Exempt(12/17)* To....A Business Entity above Limit.... *RCM(13/17)* To.... Government..... *Exempted(12/17)* To...Another advocate/Firm of Advocate.... Below Limit... *Exempted(12/17)* ... above Limit... *RCM(13/17)* *Service by Individual Advocate or Firm of Advocate* To....A Normal Person.... *Exempt(12/17)* To....A Business Entity Below Limit.... *Exempt(12/17)* To....A Business Entity above Limit.... *RCM(13/17)* To.... Government..... *Exempted(12/17)* To...Another advocate/Firm of Advocate.... *Exempted(12/17)* Government... Renting of Immovable Property to ..... Non Business Entity.... Exempt Unregistered.......FCM Registered........RCM Advocate service to.... Business Entity below Turnover limit... FCM ...... Above Turnover limit.... RCM Renting of Motor car.... supplier is body corporate... FCM ...... supplier not body corporate and opted 12%.... FCM...opt 5%.... recipient body corporate.. RCM.... recipient not body corporate... FCM *In RCM* , There are Two types.... *Sec 9 (3) RCM & 9 (4) RCM* *9 (3) RCM* is Mandatory.... *9 (4)* is only for Builders *Sec 9 (3)* There are Goods and Services ...... *9* Category of *Goods* & *21* Categories of *Services* Out of These *21 services,* Tax payer *has option* has either *RCM Or FCM* .....1) *GTA* ....2) Royalty to *Authors* *Union Territories* have Own Legislature ( *Swayam Bharanam) *Deemed as State* 1) Delhi 2) Puducherry 3) Jammu and Kashmir OTHER UT...... *CALLD* C - Chandigarh A - Andaman and Nicobar L - Lakshadweep L - Ladak D - Daman & Diu & Dadra & Nagar Haveli *Types of Supply* *Taxable Supply Examples* AC Bus AC Train Restaurant Medicines Theatre Flight *EXEMPTED SUPPLY (NN 12/17)* Auto Bus Non AC Train Non AC Metro School Fees Hospital Service *Penalties* *Sec 73* .....10% of Tax or 10000 WIH Eg: Tax pending Rs.10/- here Penalty.....10% of 10 = 1 ....or 10000 So Penalty will be 10000 for just Rs 10 Tax *Sec 74* ..... Equal to Tax *E-way Bill Related Penalties* Sec *129* Penalties for E-way Bill ..... *200* % Sec *125* Penalties for E-way Bill.... *1000* For C & S Sec *129* Is *Not* Applicable ( *Inter* *Alia* ) in the following Cases . Spelling Mistakes . Error in Pincode . Error in Address . Error in one or two digits of invoice number . HSN mistake from 3rd digit . Error in One or Two Digits of Vehicle Number *For any Clarification* Please Contact 8137835422( *Aravind* ) *Important Sections Under GST* Sec 7 Supply Sec 8 Composite and Mixed Supply Sec 9 Charge under GST Sec 10 Composition scheme Sec 11 Exemptions Sec 12 Time ....Goods Sec 13 Time .... Service Sec 14 Time....Change in Tax rate Sec 15 Value of Supply Sec 16 To Sec 21 ....ITC...Rule 36-45 Sec 22 To Sec 30.... Registration Sec 31 To Sec 34.....Tax Invoice/Credit Note/Debit Note Sec 35 To Sec 36 .... Accounts and Records Sec 37 To 48..... Returns Sec 49 To 53 Payment of Tax *Sec 10 to 13 ...IGST Place Of Supply* *Aravind* *8137835422*

Good presentation with simple and lucid style

*10 Day GST Practicals Online Live Training* ❇️GST Introduction ❇️GST Online Registration ❇️GST Portal: Detailed Overview ❇️GSTR1 Filing ❇️GSTR 3B Filing ❇️GSTR 9 Filing ❇️ Input Tax Credit & SETOFF ❇️GSTR 2A & 2B ❇️Composition Returns GSTR 4 & Challan CMP 08 ❇️All Important Sections & Rules Etc

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ADUTHA CLASS EPPOYA

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Sir clear tax softwareil oru ca firmil taxation nadathunnathinte Gst (full) demo ayi kanikkan pattumo

Thank you

Thanks sir

Sir number tharuo

Service nu tax kodukkandennu paranju appol GST ennu parayunnathu Goods & services Tax ennalle parayunne ithil goods um services um varille

Are you providing recorded classes? What about the price details

Adipoli class

Gstr2 enthenkilum cheyyano

Good one thanks🙌🏻👍🏻

Igst central govt collect ചെയ്തു അതാതു സ്റ്റേറ്റിനു വിഹിതം കൊടുക്കുമോ?

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Sir I understood ur class. Thank u. Could u please send ur program by what'sup.

Ur teaching is very good sir.

For Joining 10 Day GST Online class, Contact 8137835422

Sir nte contact number onnu tharaamo... 9847321262

very good class Ideal for the beginners

how to book ur class??

how to book ur class??