GST - 1 ,

, ,
.

1. Second sales . .

2. Online .

3. 20
.

. . 10,15,20
3 .
100 . 5000.

4. Aggregated turnover taxable goods +exempted good +Zero

rated goods+Export goods .
PAN number
.

5. Tin number VAT department temporary id

&password GST portal .
30
. 10
ITC claim .

6. 3 .
- 1)CGST - Central goods and service tax.
- 2)SGST -State goods and service tax.
- 3)IGST - Integrated goods and service tax.
IGST Invoice
. IGST . IGST =CGST
+SGST. IGST IT based centrally managed automated mechanism
to monitor the "Inter state sales and supply of goods and services.

7.

. Input tax credit .
. .

Page 1 of 9
8. Invoice
. .
ITC . Packing
charges, freight .
.

9.Invoice 3 copy .
. buyer, transporter,
seller 3 .
reference number supplementary invoice transport
. Supplementary invoice orginal invoice number
. Original invoice reference number
.

10. Capital goods ITC . Income tax return

depreciation claim .
.

11. composite scheme

. 50 "aggregated turnover"
. ITC
. 30
. .
.
. composite scheme

. composite
consumer-
.

12. Casual trader

.

.
turnover limit
. 20 .

13. Gst
composition scheme
ITC 100

Page 2 of 9
 Consumer- composition scheme
.
. .

14.
Composition scheme
20
.

15. GST . 20
job work .

16. Job work ,

.180
.

17. Inter state self supplies such as stock transfer will be taxable as a
taxable person has to take state wise registeration.
B2C means supplies to unregistered person. (i. e.)business to
consumers.
B2B means supplies to registered person. (i. e.)business to business
men.

18.
stock Input credit
. ITC
. Invoice bill amount
5 1%TDS 10
.

19. GST account code .

CGST -Tax 0001 0001,
IGST -Tax-0002 0001
SGST -Tax0003 0001
Interest, fees, penalty, additional tax account
code .

20.

20
.
Page 3 of 9
21.Every registered taxable person whose aggregated turnover during a
financial year exceeds one crore rupees shall get his account audited and
he shall furnish a copy of audited annual accounts and a reconciliation
statement duly certified in FORM GSTR-9B,electronically through a
common portal.

22.
unregistered person
, ,
.

23. IGST
.
SGST, CGST .

24.GST transport
transporter invoice tax
ITC- .

25. 31
. Compsition scheme
Form GSTR-4,GSTR -4 A 2
GSTR-9A
.
. purchase &sales .

26. Consumer unregistered person

, 2,50,000 invoice details
GSTR-1 upload . 2,50,000

.

27. . 10,000 cash,cheque,

DD .
Internet banking, credit card, debit card, RTGS NEFT
. NEFT RTGS
form
.

.
Page 4 of 9
28. GST slab rates are 5%,12%,18%,28%.

29. Job work "service " . Job work

Unregistered job worker
.

30. unregistered jobworker - jobwork

, .

31.


GST credit note .
.
.

32.Registered taxable person

receipt voucher .

33. nearest rupee round off

.

34. Raw Material (taxable goods )

6
. ITC reverse .

35. PAN number

36. turnover Invoice HSN

code . turnover
2 degit HSN code .

37. ,


.

38. Composition scheme

.
.
Page 5 of 9
39. 50 turnover
Composition scheme
.

40.GST
manufacturer Composition scheme
.

41. "reverse charge "

. .

42. Aggregated turnover value of supply

. .
Commission,freight, packing charges .discount
.

43. GST ,
nil .

44. GST 3
. nil
.

45. Composition scheme

, 100
Tax invoice
.Section 28 .3 (b).

46. Credit
note /debit note .

47. GST
receipt voucher .
. Section 33.

48. ,
.

Page 6 of 9
49. input credit amount
( stock )provisional
. .
Section 36

50. GST ,
60 .

51. 90
10 .

52. 15 ,
. Section
63

53 GST , ,
,
.

54.
.

55. GST GST

.

56. GST 25000

. Section 85

57. ,
. 5000
.
Section 86

58. GST

100
, .
, 50 ,
. Section 89

Page 7 of 9
59. Parnership
30
.

60. Cenvat itc 90

ITC .Section
167.

61. , e-mail
Section 159
.

62. , ,,
service . Schudule-2

63. "Mutatis mutandis" means "the necessary changes having been made
". Composition scheme
purchase , sales .

64. 30 16
GST 30
. .
10 ITC
. . mismatch
notice .

65. "time of supply " invoice

.

66. payment ,
"Aggregated turnover
" .

67.Partnership firm partner change

registration .

68.Original registration certificate ,

invoice revised invoice
. Section 28

Page 8 of 9
69.


. . Section 68

70. Rawmaterial suppliers, manufacturers,( ),buyers

ITC CLAIM . Section 64.

Page 9 of 9