GST Goods and Service Tax Levy and collection of GST GST returns Tax invoice Indirect Tax Tax rate composition dealer

1. GOODS AND SERVICE
TAX

2. GOODS AND SERVICE TAX
• “Goods and services tax” means any tax on supply of goods, or
services or both except taxes on the supply of the alcoholic liquor for
human consumption, petroleum crude, petrol, diesel, ATF & natural
gas.
• GST shall be levied and collected by the Central Government and
such tax shall be apportioned between the Union and the States in the
manner as may be provided by Parliament by law on the
recommendations of GST Council.
• It became effective from 1st July, 2017 whole of India except J&K.
• It come into enforce in J&K with effect from 8th July, 2017.
• The single GST subsumed several taxes and levies which included:
central excise duty, services tax, additional customs duty etc.

4. Types of GST
Intra-State
CGST SGST
Inter-State
IGST

5. • Intra-State Sale of Goods and Services is when the location
of the supplier and the place of supply i.e., location of the
buyer are in the same state. In Intra-State transactions, a seller
has to collect both CGST and SGST from the buyer. The
CGST gets deposited with Central Government and SGST gets
deposited with State Government.
• Inter-State Sale of Goods and Services is when the location
of the supplier and the place of supply are in different states.
Also, in cases of export or import of goods or services or when
the supply of goods or services is made to or by a SEZ unit, the
transaction is assumed to be Inter-State. In an Inter-State
transaction, a seller has to collect IGST from the buyer.

6. • CGST is a tax levied on Intra State supplies of both
goods and services by the Central Government and
will be governed by the CGST Act.
• SGST is a tax levied on Intra State supplies of both
goods and services by the State Government and will
be governed by the SGST Act.
• IGST is a tax levied on all Inter-State supplies of
goods and services and will be governed by the IGST
Act. IGST will be applicable on any supply of goods
and services in both cases of import into India and
export from India.

7. DIFFERENCE BETWEEN CGST, SGST & IGST
CGST SGST IGST
Meaning CGST means Central goods
and service tax to replace the
existing tax like service tax,
excise, etc. and It is levied by
central government
SGST means State goods
and service tax, replace
the existing tax like sales
tax, luxury tax, entry tax,
etc. and it is levied by the
state government
IGST refers to the
integrated goods and
services tax and it is a
combined form of CGST
and IGST and it is levied
by central government
Collection of tax Central government State government Central government
Applicability Intra-state supply Intra-state supply Inter-state supply
Registration No registration till the
turnover crosses 40 Lakh ( 20
lakh for north eastern states)
No registration till the
turnover crosses 40 Lakh (
20 lakh for north eastern
states)
Registration is
mandatory
Composition The dealer can use the benefit
up to 1.5 Crore under the
composition scheme
The dealer can use the
benefit up
to 1.5 Crore under the
composition scheme
The composition scheme
is not applicable in inter
state supply

8. TAX RATES UNDER GST ACT,2017
Tax Slab
0%
5%
12%
18%
28%
Special Tax Rate
0.25%
3%

9. Tax Slab Items
0% No tax will be imposed on items like jute, fresh fruits and vegetables, flour,
besan, bread, prasad, salt, stamps, judicial papers, printed books,
newspapers, bangles, handloom etc.
5% Items such as fish fillet, apparel below Rs 1000, packaged food items,
footwear below Rs 500, cream, skimmed milk powder, branded paneer,
frozen vegetables, coffee, tea, spices, pizza bread, Restaurant Service etc.
12% Apparel above Rs 1000, frozen meat products , butter, cheese, ghee, dry
fruits in packaged form, State-run lotteries, Non-AC hotels, business class
air ticket, fertilisers, Work contracts etc.
18% Most items are under this tax slab which include footwear costing more
than Rs 500, Trademarks, goodwill, software, Bidi Patta, Biscuits (All
categories), flavored refined sugar, Other all types of services etc.
28% includes Bidis, molasses, pan masala, aerated water, paint, sunscreen,
wallpaper, ceramic tiles, water heater, dishwasher, weighing machine,
washing machine, Private-run lotteries authorised by the states, race club
betting, cinema etc.

10. Special Tax Rates Items
0.25% Rough precious and semi-
precious stones
3% Gold
HSN code in GST TAX RATE
HSN (Harmonized System of Nomenclature) is an 8-digit code for
identifying the applicable rate of GST on different products as per
CGST rules. If a company has turnover up to ₹1.5 Crore in the
preceding financial year then they need not mention the HSN code
while supplying goods on invoices. If a company has turnover more
than ₹1.5 Crore but up to ₹5 Cr then they need to mention the first
two digits of HSN code while supplying goods on invoices. If
turnover crosses ₹5 Cr then they shall mention the first 4 digits of
HSN code on invoices.

11. REGISTRATION PROCESS UNDER GST
• Requirement for Registration:-
• A business entity that is currently registered under any of the existing tax
regimes including:-Central Excise duty
• Service Tax
• State VAT
• Central Sales Tax
• But if a business doesn’t have any existing registration, then it needs to get
registered if aggregate turnover in any financial year exceeds the threshold
limit (Rs. 40 lakhs).
• Every person who makes a supply from the territorial waters of India.
• Explanation: GST Registration will be a single PAN-based registration in one
State or Union territory, but a person having multiple business verticals in one
state or businesses in multiple states has to get a separate registration for each
such business.

12. • Mandatory for Certain People:-
• Persons making any Inter-State taxable supply (e.g. from Delhi to
Maharashtra)
• Casual Taxable person (No fixed place where GST is applicable)
• Non-resident Taxable person (No fixed place in India)
• Persons who are required to pay tax under Reverse Charge
• Persons who are required to deduct tax at source
• Agents of a supplier
• Input Service Distributor
• Persons who supply goods or services through E-commerce Operator
• E-commerce Operator/ Aggregator who supplies services under his brand
name (e.g. Flipkart, Amazon).
• Supplying online information and database access or retrieval services
from a place outside India to a person in India, other than a registered
taxable person.
• Any Specialized Agency of the UN or any Multilateral Financial Institution

13. • GST Registration Process:
1. The applicant needs to submit his PAN, Mobile number and E-mail address
in Part A of Form GST REG-01 on GSTN Portal.
2. The PAN is then verified on the GSTN Portal while the Mobile number and the
E-mail address are verified through an OTP (One-time-password). An
acknowledgment will be issued to the applicant in the Form GST REG-02.
3. The Applicant then needs to fill the Part B of Form GST REG-01 and specify
the application reference number. The form can be submitted after attaching the
required documents. The authentication would be done by signature through DSC
or E-Signature.
4. If any additional information is required, Form GST REG-03 will be issued. The
Applicant needs to respond in Form GST REG-04 with the required information
within 7 working days from the date of the receipt of Form GST REG-03.
5. If applicant has provided all the required information via Form GST REG-01 or
Form GST REG-04, the registration certificate in Form GST REG-06 for the
principal place of the business as well as for every additional place of business
will be issued. If, however, the details submitted are not satisfactorily, the
registration application will be rejected using Form GST REG-05.
6. The applicant who is required to deduct TDS or collect TCS shall, however,
submit an application in Form GST REG-07 for the purpose of registration.

14. The diagram below would help you to understand the GST
registration process in a better way:

15. AUTHENTICATION
• The people mentioned below in this chart can authenticate the Form through
their DSC or E-Signature or EVC (Electronic Verification Code): -

16. DOCUMENTATION
• For Company: -

17. • For LLP/Partnership: -

18. • For Individual or Sole Proprietorship
• Special Cases under GST Registration Process: -
 Persons required to deduct tax at source: -
 Any person required to deduct tax or to collect the tax shall
electronically submit an application – FORM GST REG-
07 for grant of registration.
 Officer may grant registration and issue a certificate in
FORM GST REG-06.

19. PERSONS WHO WANT TO GET REGISTERED
UNDER COMPOSITION SCHEME
• CASE 1- Registration process under composition scheme for a person
who is already registered under current tax regime
• A person who is registered under the current regime,i.e., VAT, Service
Tax etc. and migrated under GST Registration will be given
a Provisional Certificate first.
• If that person wants to get registered as a composition taxpayer under
GST, he shall file an intimation in FORM GST CMP-01, duly signed
or verified through electronic verification code.
• Further, he has to give the details of stock, whether purchased from a
registered or non-registered person, held by him before he has opted to
get registered under the composition scheme in FORM GST CMP-
03 within 60 days in the electronic form.
• CASE 2- Registration process under composition scheme for a person
who is applying for fresh registration.
• A person who is applying for fresh Registration under GST has to file
FORM REG-01 and under Part B of the form, he has to select the
option of Section 10 (Registration as composition taxpayer).

20. • Non-resident taxable person: -
• A non-resident taxable person shall electronically submit
an application, along with valid passport, for registration, in
FORM GST REG-09, at least five days prior to the
commencement of business.
• Then that person shall be given a temporary reference
number for making an advance deposit of tax.
• The application for registration made by the person shall be
signed by his authorized signatory who shall be a person
resident in India having a valid PAN.
• Person supplying online information and database access
from outside India: -
• A person shall electronically submit an application for
registration, duly signed, in FORM GST REG-09A.
• Such registration shall be granted in FORM GST REG-06.

21. • Suo Moto Registration in case of government inquiry: -

22. EXEMPTION FOR GST REGISTRATION
• Agriculturists: - An agriculturist is a person who supplies the
products out of his cultivation land. They will be given exemptions
from GST Registration. Agro-inputs like fertilizers, seeds, irrigation
(electricity is required), machinery and all other agricultural services
are also exempted under GST regime.
• Persons falling in threshold exemptions limit:- A business entity
with an annual turnover less than Rs. 20 lakh (40 lakh updated) is
given exemptions from GST registration. But there are some special
category states (Arunachal Pradesh, Assam, Jammu and Kashmir,
Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura,
Himachal Pradesh and Uttarakhand) where this threshold limit is Rs.
10 lakh(20 lakh updated).

23. • Persons making Nil-Rated/ Exempt supplies
• Persons making Non-Taxable/ Non-GST supplies
• Petroleum crude & Petrol
• High Speed Diesel
• Natural Gas
• Electricity
• Alcohol for Human Consumption
• Aviation Turbine Fuel
• Persons making only supplies covered under reverse charge
• The Central Government has issued notification on 19th June 2016
via Notification No. 5/2017 exempted such persons from obtaining
registration who are only engaged in making supplies of taxable
goods or services, the total tax on which is liable to be paid on
reverse charge basis by the recipient of such goods or services. This
notification shall come into force on 22nd June 2016.

24. • Activities that are neither Supply of Goods nor Services
• Services by an employee
• Services by any Court or Tribunal.
• Functions and duties of –
• MPs, MLAs, Members of Panchayats, Municipalities
and other local authorities;
• Person holding any Constitutional Post;
• Person as a Chairperson or a Member or a Director in a
body.
• Funeral Services
• Sale of land and building.
• Actionable claims (other than lottery, betting, and
gambling).

25. COMPOSITION SCHEME
• Composition scheme is a convenient way for the small taxpayers in
order to escape from too many GST formalities and pay the tax at a
fixed rate based on their business turnover.
• Under this scheme, a taxpayer will pay tax as a percentage of
his/her turnover during the financial year without the benefit of
Input Tax Credit. The floor rate of tax for CGST and SGST shall not be
less than 1%. A taxpayer opting for composition scheme will not
collect any tax from his/her customers.
• When the eligible taxpayer is opting for the Composition Scheme
under GST, a taxpayer has to file a summarized returns on a
quarterly basis, instead of three monthly returns (as is applicable for
normal businesses).

26. Key Features
• Eligibility: Turnover must be below Rs. 1.5 Crore (Rs. 75
Lakhs for North-Eastern States and Uttarakhand)
• Tax rate: Fixed tax rate on the total sales turnover
• Input Tax Credit: Not eligible for Input Tax Credit
• Place of supply: Applies only to the Intra-State supplies
• Return: No monthly filing, only Quarterly returns
• Billing: Issues Bill of Supply & not tax invoice

27. PERSON CAN AVAIL COMPOSITION SCHEME
• Deals only in the intra-state supply of goods (or service of
only restaurant sector).
• Does not supply goods not leviable to tax.
• Have an annual turnover below Rs. 1.5 Crore (Rs. 75 Lakhs
for north-eastern states) in preceding financial year.
• He shall pay tax at normal rates in case he is liable
under reverse charge mechanism.
• Not supplying through e-commerce operator.
• Not a manufacturer of – ice cream, pan masala or tobacco
(and its substitutes).

28. BENEFIT OF COMPOSITION SCHEME
• No requirement to maintain records
• Hassle free payments of tax at single rate
• Filing monthly returns is a costly and cumbersome process that may just be asking
too much from a small dealer trying to grow a business
A detailed example to understand the benefit of composition scheme for small
dealers as follows:

29. TAX RATES UNDER COMPOSITION SCHEME

30. TAXABLE INVOICE UNDER GST
• When a registered taxable person supplies taxable goods or services, he has to
issue a GST invoice.
• GST Invoice is required to be issued as it is a document evidencing supply of goods
and services which become the basis for a charge of tax.
• Invoicing forms a crucial function when it comes to the purpose of execution of a
transaction.
• On every sale/purchase, an invoice is issued by the supplier i.e. the person who is
making the sale.
• The serial number shall be furnished electronically in FORM GSTR 1 of invoices
issued during a tax period.
• Thereafter, issue of the following 2 documents takes place:
• GST Invoice
• Bill of supply

31. GST INVOICE
Particulars
• Name, Address & GSTIN of supplier
• Consecutive Serial Number
• Date of issue (related to concept of Time of Supply)
• Name, Address & GSTIN (if registered) of recipient
• HSN/SAC code (as per eligibility on turnover basis)
• Description of Goods, Quantity & Taxable Value
• Rate & Amount of Tax – CGST, SGST, IGST
• Place of Supply (and Address of Delivery if it is different from POS)
• Reverse Charge
• Signature or Digital Signature

33. BILL OF SUPPLY
• Generally, the GST invoice is issued in order to charge the tax from the recipient
and also pass on the credit.
• In GST there are however where the recipient is not a registered person or where
the supplier is not allowed to charge any kind of tax and hence a GST invoice can’t
be issued.
• Instead, another document called Bill of Supply is issued.
• The Cases where a registered supplier needs to issue the bill of supply:
• Supply of Exempted/Nil-rated, Non-taxable/Non-GST goods or services
• Paying tax under the composition scheme

34. Particular
• Name, Address & GSTIN of supplier
• Consecutive Serial Number
• Date of issue
• Name, Address & GSTIN (if registered) of the recipient
• HSN/SAC code
• Description of Goods, Quantity & Value
• Signature or Digital Signature
Special Provisions for Composition Taxpayers
The person who is registered as a composition taxpayer shall at the top of
the bill of supply issued by him, mention the words- “not eligible to collect
tax on supplies”. because person registered as the composite taxpayer is not
eligible to collect tax on the supplies from his buyer rathe the composite
taxpayer himself pays the tax at a special rate laid down for the composite
dealers.

35. NUMBER OF GST INVOICE COPIES ISSUED
• In case of supply of goods, the supplier shall issue 3 copies of the invoice
• Original
• Duplicate, and
• Triplicate.
• Whereas, in the case of supply of service, he shall issue only 2 copies of the invoice.

36. TIME LIMIT TO ISSUE GST INVOICE
• A registered dealer will issue a GST tax invoice
• For Goods
• The dealer will issue the tax invoice:
• where supply involves movement
• On or before the time when supply involves removal of goods
• where supply does not involve movement
• On or before the time when the recipient receives the delivery
• For Services
• Invoice has to be issued within 30 days (45 days in case of banks
and NBFCs) of supply of services.

37. SPECIAL CASES OF GST INVOICE
Export
• The GST invoice in the case of export of goods or services, shall
clearly mention the words :
• “supply for export on payment of Integrated tax” or
• “supply for export under bond or letter of undertaking without payment of
integrated tax”,
• It shall contain the following details in addition to those already listed
above:
• Name and address of the recipient
• Address of delivery
• Name of the country of destination

38. Reverse Charge
• The recipient of the supply is liable to pay tax in the case of reverse
charge mechanism.
• Every person who is paying tax on reverse charge basis has to mention
this fact in his tax invoice that is being issued.
• A registered person who is liable to pay tax under reverse charge has
to mandatorily issue an invoice in respect of goods or services both
received by him from the supplier who is not registered under the
GST.
• There will be a single copy of such invoice which he shall retain for
return filing purpose.

39. PLACE OF SUPPLY
• Whenever there is a supply of goods or services, then for the
purpose of GST it is essential to know the Place of Supply.
The place of supply determines which type of GST is to be
paid, whether IGST, CGST or SGST and how the dealers
have to account for Input Tax Credit on purchase and Output
Tax on sale.
• ‘Place of Supply’ under GST, is an important factor as it
defines whether the transaction will be counted as –
• Inter-State (i.e. between two states)
• Intra-State (i.e. within the same state)
• Accordingly the changeability of tax, i.e. SGST, CGST &
IGST will be determined.

40. INTER-STATE SUPPLY OF GOODS & SERVICES
• Supply of goods & services, where the location of the supplier
and the place of supply are within India in –
• Two different States
• Two different UT’s
• A state and A UT
• Supply of goods or services or both –
• When the supplier is located in India and the place of supply
is outside India;
• To or by a Special Economic Zone (SEZ) developer or a SEZ unit; or
• In the taxable territory, not being an Intra – State supply and not
covered.

41. INTRA-STATE SUPPLY OF GOODS & SERVICES
• Supply of goods where the location of the supplier and the place of supply
of goods are in the same State/Union territory.
• Exceptions:
• Supply of goods to or by a Special Economic Zone developer or a Special
Economic Zone unit (SEZ);
• Supplies made to a tourist

42. SUPPLIES IN TERRITORIAL WATERS

43. RECIPIENT OF SUPPLY OF GOODS AND/OR SERVICES
• Where a consideration is payable for the supply of goods or services
or both, the person who is liable to pay that consideration
• Where no consideration is payable for the supply of good, the person
to whom the goods are delivered or made available, or to whom use of
the goods is given or made available.
• Where no consideration is payable for the supply of a service, the
person to whom the service is rendered, and any references to a
person to whom a supply is made shall be construed as a reference to
the recipient of the supply and includes an agent acting as such on
behalf of the recipient in relation to the goods or services or both
supplied.

44. CONSIDERATION FOR SUPPLY
• Any payment made, whether in money or otherwise for the
supply of goods or services, whether by the recipient or by any
other person but shall not include any subsidy given by the
Government.
• The monetary value of any act, in respect of, in response to,
or for the inducement of the supply of goods or services or
both, whether by the recipient or by any other person but
excludes any subsidy given by the Government.
• Except a deposit given in respect of the supply of goods or
services shall not be considered as payment made for such
supply unless the deposit is appropriated as consideration for
the said supply.

45. GST RETURN FILLING FORMS
• GST is to be implemented countrywide from 1st July 2017
for all existing assesses of VAT, Service Tax, Excise Duty etc.
It envisages the creation of a single market by removal of
state boundaries for all levies and elimination of tax burden
due to cascading effect (tax-on-tax) & double taxation (tax
on same value more than once at different stages in the
supply chain) by ensuring seamless transferring of input tax
credit through GST return filing forms of output and input
supplies of goods and services.

46. FORM PARTICULAR DUE DATE APPLICABLE FOR
GSTR 1 OUTWARD SUPPLIES 10TH OF NEXT MONTH NORMAL TAXPAYER
GSTR 2 INWARD SUPPLIES 15TH OF NEXT MONTH NORMAL TAXPAYER
GSTR 3 MONTHLY RETURN 20TH OF NEXT MONTH NORMAL TAXPAYER
GSTR 4 RETURN BY COMPUTING TAXPAYER 18TH OF THE MONTH NEXT
TO THE QUARTER
COMPOUNDING TAXPAYER
GSTR 5 RETURN BY NRI TAXPAYER 20TH OF NEXT MONTH NRI TAXPAYER
GSTR 6 RETURN BY INPUT SERVICE DISTRIBUTOR 13TH OF NEXT MONTH ISD TAXPAYER
GSTR 7 TDS 10TH OF NEXT MONTH TAX DEDUCTOR
GSTR 8 TCS 10TH OF NEXT MONTH E-COMMERCE
GSTR 9 ANNUAL RETURN 31ST DECEMBER OF NEXT F.Y. NORMAL TAXPAYER
GSTR 9A ANNUAL RETURN 31ST DECEMBER OF NEXT F.Y. COMPOUNDING TAXPAYER
GSTR 9B ANNUAL RETURN 31ST DECEMBER OF NEXT F.Y. E-COMMERCE
GSTR 9C ANNUAL RETURN ALONG WITH AUDIT COPY 31ST DECEMBER OF NEXT F.Y. NORMAL TAXPAYER
HAVING TURNOVER
MORETHAN 2 CRORE

47. 0000000000
000000000

48. GSTR 1
• GSTR 1 prescribes the details to be provided by the taxpayer in
relation to outward supplies made to the buyer for the
relevant period. GSTR 1 needs to be filed by every taxpayer
except Composition Scheme taxpayers, Non-Resident
Foreign taxpayers, TDS deductors, E commerce
Operators and Input Service Distributors as there are
separate returns for them. This return is required to be filed by
the 10th of subsequent month. (Example: GSTR-1 for the
transaction month of April has to be filed before 10th May).
• The government has notified new GST Return formats in this
regard and removed the mandatory requirement to quote
HSN codes for goods and SAC codes for services in each table.
The GST Return Formats have been updated to ease the
process and simplify compliance for taxpayers under GST.

50. GSTR 2
• According to GST law, every registered taxable person is
require to submit “Return for Inward Supplies” in GSTR 2. The
entries in GSTR 2 shall be mentioned by the buyer from 12th to
15th of the succeeding month. Adjustments, if any, is allowed
to the seller in GSTR 1A on the 16th and 17th of the succeeding
month after the buyer has uploaded his GSTR 2.
• The government has notified new GST Return formats in this
regard and removed the mandatory requirement to quote
HSN codes for goods and SAC (Service Accounting Code) codes
for services in each table. The GST Return Formats have been
updated to ease the process and simplify compliance for
taxpayers under GST.

51. GSTR 3B
• GSTR-3 capture the aggregate level outward and inward supply
information which will be auto populated through GSTR 1 and GSTR 2.
• Information would be updated in real time about Input Tax
Credit ledger, Cash ledger and Liability ledger. Details of payment of
tax and ITC under various tax heads of CGST, SGST, IGST and Cess
would be auto-populated from the debit entry in credit/cash
ledger, irrespective of mode of filing return.
• Taxpayer will also have the option of claiming the excess payment of
tax as refund for which there will be a field in this return. The return
would also have a field to enable the taxpayer to carry forward the
excess ITC balance.

52. GSTR 4
• The GSTR 4 is a return under GST that needs to be filed once
every 3 months by registered tax payers who have signed up
for the composition scheme (those who opt for this scheme
are known as compounding vendors). They would be required
to pay taxes at fixed rate without any input tax
credit facilities.
• The taxpayer is only required to indicate the total consolidated
value of supplies made during the period and the tax paid at the
composition rate.
• Taxpayer will also need to declare invoice-level purchase information
for the purchases from normal taxpayers, which will be auto-drafted
in Form GSTR 4A from supply invoice uploaded by counter-party
taxpayers in GSTR 1.

53. GSTR 9
• GSTR 9 form is an annual return to be filed once in a year by the registered taxpayers
under GST. It consists of details regarding the supplies made and received during the year
under different tax heads i.e. CGST, SGST and IGST. It consolidates the information
furnished in the monthly or quarterly returns during the year.
• There are 4 types of annual returns :
• GSTR 9: GSTR 9 should be filed by the regular taxpayers filing GSTR 1, and
GSTR 3B.
• GSTR 9A: GSTR 9A should be filed by the persons registered under composition
scheme under GST.
• GSTR 9B: GSTR 9B should be filed by the e-commerce operators who have
filed GSTR 8 during the financial year.
• GSTR 9C: GSTR 9C should be filed by the taxpayers whose annual turnover
exceeds Rs 2 crores during the financial year. All such taxpayers are also required to
get their accounts audited and file a copy of audited annual accounts and
reconciliation statement of tax already paid and tax payable as per audited accounts
along with GSTR 9C.
• GSTR-9 due date is on or before 31st December of the subsequent financial year.

55. E-WAY BILL
• EWay Bill is an Electronic Way bill for movement of goods
to be generated on the eWay Bill Portal. A GST registered
person cannot transport goods in a vehicle whose value
exceeds Rs. 50,000 (Single Invoice/bill/delivery challan)
without an e-way bill that is generated on ewaybillgst.gov.in
Alternatively, Eway bill can also be generated or
cancelled through SMS, Android App and by site-to-site
integration through API. When an eway bill is generated, a
unique Eway Bill Number (EBN) is allocated and is
available to the supplier, recipient, and the transporter.

56. EXPORTS UNDER GST
• The export of goods or services is considered as a zero-rated supply. GST will
not be levied on export of any kind of goods or services.
• The supply of goods or services to the following would be treated as exports
under GST
• Supply of goods by a registered person against Advance Authorisation
• Supply made to an Export oriented undertaking (EOU) or Hardware Technology
Park unit, Software Technology Park unit, Biotechnology Park unit
• Supply of capital goods by a registered person against Export Promotion Capital
Goods Authorisation
• Supply of gold by a bank or Public Sector Undertaking against Advance
Authorisation as per Customs law

57. Documents Required for Claiming
Refund on Exports
Here is a list of documents required for claiming refund
1. Copy of return evidencing payment of duty
2. Copy of invoice
3. Document proving that the burden of paying tax has not been passed on (CA
certification or self-certification).
4. Any other document required by the government.

58. IMPORT UNDER GST
• Import of goods and services will be treated as inter-state supplies. IGST will be
levied on the import of goods and services into the country. Basic Customs Duty
(BCD) will be levied on the import of goods in addition to IGST.
• With regard to import of services, the service receiver will be liable to pay tax on
the service if such services are provided by a person residing outside India. This
practice is similar to the current provision of reverse charge, wherein service
receiver is required to pay tax and file return.
• GST will follow the Transaction Value based Valuation Principal from the current
customs law. IGST will be computed on the transaction value of the goods.
• Tax paid during import will be available as a credit under “Import and Sale”
model. Also refund of Special Additional Duty (SAD) which is available now,
after doing specific compliance, no such restrictions will be part of GST.
• The tax revenue in case of IGST will accrue to the State where the imported
goods and services are consumed, as GST is a destination-based tax.
• The current customs import tariff that are loaded with multiple exemption
notifications, will be reviewed and possibly withdrawn, or converted into a refund
mechanism.