This is all about GST Registration Process of firms . and those firm who have turnover above 20 lac . only those Business mandatory for enroll in this process . slide describes each & Every point of registration process.

1. GST (Goods & Service
Taxes)
Presented By:- Sudarshan Tiwari
Enroll No:-15BBA00095
BBA Final Year

2. Content
 Objective
 Introduction
 Research Methodology
 Frame Work
 Key Learnings and findings
References

3. Objectives
• To Learn about Direct and Indirect Taxes.
• To Learn about Enrollment of firms in GST.
• To Learn about Registration Process of GST.
• To overcome or solve the problems occurring in GST
Registration.
• To understand the process of paying Taxes through E-filing
Procedure

4. Introduction
Direct Taxes: Direct Taxes are taxes that are directly paid to the
government by the taxpayer. e.g.:- Income tax, corporation tax, wealth
tax.
Indirect Taxes: Indirect Taxes that are indirectly paid to the government
by the consumers. e.g.:-Sales tax, service tax ,Exercise duty etc.
GST:-Goods & Services Tax is a comprehensive, multi-stage, destination-
based tax that will be levied on every value addition.
Under GST there are three applicable taxes:-
1.CGST
2.SGST
3.IGST

5. Research Methodology
• Type of the Research: Exploratory.
• Collection of data:
• The study is based on Secondary data collected from the published
records of Govt. i.e. Articles about GST, etc.
• Further, tax filing done as a part of on the job training provided
first hand information about the tax filing procedures and
problems faced.
• Period of study: The data was collected during the period of 1June
2017 to 30 June 2017

6. Framework
Registration Process of GST
Those Firms who have a turnover above 20 lacs.

8. First Tab: Business Detail Second Tab: Promoter & Partners Detail

9. Third Tab: Authorised Signatory

10. Fourth Tab: Authorized Representative Fifth Tab: Addition place of Business

11. Sixth tab: Goods & service
Goods
Services

12. Seventh Tab: Bank Accounts details

13. Eighth Tab: State Specific tax Information
Ninth Tab : Verfication

14. Income Tax computation Rupees
I Income From Salary 384,519
II Income from House Property
Self Occupied
Interest Paid (Upto Rs 150000) -
Let Out Property
Rent Received
Less: Municipal Taxes
GAV -
Less:30% deduction -
Less: Interest paid (No limit) - -
Performa Of Computation Of Income

15. Key Learnings and Findings
• Computation of Individual Income
• Filing of ITR
• E filing of Income Tax and sales Tax
• Statement of Financial Transaction
• Enrollment of Firms In GST
• Linking Aadhar with Pan card
• Based on my experience and the direct interaction with the clients, it was
observed that the firms faced several difficulties in enrolling for GST such
as Digital Signature process, confirmation of provisional ID of GST etc.

16. Refrences
• www.Gst.gov.in
• www.Cleartax.com
• www.Incometaxindiaefiling.gov.in

17. Thank You

18. Any Question?