Basic Overview of Goods & Service Tax. this report covers various taxable events, exemption, Input Tax Credit, Place of supply, tax invoice, other voucher and penalty and offence. This is for common user for their first hand use.

1. GST
PRIMER
June, 17

2. CONTENT
Overview on GST
Taxable Event-Supply & Scope
Registration
Composite Levy
Invoices & Vouchers
GST Returns, Tax Payments
Input Tax Credit
Accounts & Records
GST Audit
Electronic Way Bill
GST Compliance Rating
Anti Profiteering
Offences & Penalty
Strictly for Private Circulation only
GST
PRIMER
Name: _____________________________
Cell No: _________________________

3. GST PRIMER
2 | P a g e
OVERVIEW OF GST
Destination base tax
Indirect taxes can be either origin based
or destination based. Origin based tax
(also known as production tax) is levied
where goods or services are produced or
manufactured. Destination based tax
(consumption tax) are levied where
goods and services are actually
consumed. So GST is more beneficial to
consumption state Bihar & UP and not to
production states like Gujarat &
Maharashtra.
Dual GST
Many countries in the world have a single
unified GST system i.e. a single tax
applicable throughout the country.
However, in federal countries like Brazil
and Canada, a dual GST system is
prevalent whereby GST is levied by both
the Central and State or Union territory.
In India, a dual GST is proposed whereby
a Central Goods and Services Tax (CGST)
and a State Goods and Services Tax
(SGST) will be levied on the taxable value
of every transaction of supply of goods
and services.
Seamless flow of input tax credit
Seamless input tax credit is the backbone
of the GST regime. GST is nothing but a
value-added tax on goods & services
combined i.e., collection of tax at all
points in the supply chain after allowing
input tax credit for the inputs/input
services and capital goods at all points.
The procedures and restrictions laid down
in these provisions are important to make
sure that there is seamless flow of credit.
One of the biggest advantages expected
from the implementation of GST Act is
that it would remove cascading effect by
facilitating seamless flow of credit.

4. 3 | P a g e
GST
State Tax
•VAT
•Entry
Tax/Octori
•Ent/Lux Tax
Central Govt
•Excise Duty
•Service Tax
•Custom CVD/SAD
TAX REPLACED
TAX NOT GOING OUT
Central Taxes
•Basic Custom Duty
•Export Duty
•Clean Energy Cess
•Custom Cess
State Taxes
•Stamp Duty
•Property Tax
•Tax on Liqour
•Tax on Petroleum products

5. GST PRIMER
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TAXABLE EVENT- SUPPLY AND SCOPE
Every supply will be liable to tax. Supply of goods or service is the taxable event in GST.
The nature of tax would depend upon the nature of supply, viz., inter-State supplies will
be liable to IGST and intra-State supplies will be liable to CGST and SGST (UTGST)
Supply includes all forms of supply of goods or service, for a consideration, in the course
or furtherance of business [for e.g. sale, transfer, barter, exchange, licence, rental, lease
or disposal] and import of services for a consideration whether or not in the course or
furtherance of business
Points to be considers
1. Advance of money against supply is taxable event
2. Branch transfer is taxable event, GST will be applicable
Following transaction are taxable supplies even if without consideration
1. Permanent transfer or disposal of business assets where ITC has been availed.
2. Supply of goods or services between related persons or between distinct persons
[separate GSTIN of one person]. It means branches need to be treated as a
different entity and any stock transfer or branch transfers are taxable.
3. Supply of goods by a Principal to Agent or vise versa.
4. Import of services from a related person or from any of his other establishments
outside India, in the course or furtherance of business
Not included in supply
1. Services by an employee to the employer for employment
2. Service by court, tribunals, MPs, MLAs, foreign diplomats and other Constitution
position
3. Services of funeral, burial, crematorium or mortuary including transportation of the
deceased
4. Sale of land except when sold as a part of construction
5. Gifts not exceeding Rs. 50,000 in value in a financial year by an employer to an
employee
6. Actionable claims, other than lottery, betting and gambling
Inward supply covered under Reverse Charge
In reverse charge, GST is not charged by the provider in his invoice. Over here, the
recipient will have to himself calculate the amount to be payable as GST and pay to the
government directly. Government will be bringing out a list of services and goods on which
reverse charge mechanism is to be applicable
Inward Supply from unregistered person
If registered person receive goods and/or services from a supplier who is unregistered. In
such case, on reverse charge basis, the recipient create invoice and pay tax applicable to
govt. Tax paid on this transaction is eligible for input tax credit subject to condition and
availability of Input tax credit.

6. 5 | P a g e
Composite supply and Mixed supply
When supply involves multiple (more than one) goods or services, or a combination of
goods and services
Composite supply
The Supply of two or more goods or services, which are naturally bundled and one of
which is principal supply. It shall be deemed to be a supply of that principal supply.
Where goods are packed, and transported with insurance, the supply of goods, packing
materials, transport and insurance is a composite supply and supply of goods is the
principal supply. This implies that the supply will be taxed wholly as supply of goods.
Mixed supply
The supply of two or more individual goods or services, which are not naturally bundled, is
called mixed supply. It shall be deemed to be a supply goods or services therein, which
are attracting highest rate of GST
A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits,
aerated drink and fruit juices when supplied for a single price is a mixed supply. This
implies that the supply will be taxed at the rate applicable on goods attracting the highest
GST
Place of Supply
Intra-state supply
Both location of supplier and place of supply is in same state
Inter-state supply
Both location of supplier and place of supply is different state
Place of supply of goods
1. Supply involves movement of goods=> the place where movement terminates
for delivery
Location
of
supplier
Place of
supply
CGST +
SGST
Location
of
supplier
Place of
supply
IGST
Same State
Different
State

7. GST PRIMER
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2. Delivery of goods at the instruction of a third party=> the principal place of
business of such third party and not of the actual recipient
Place of supply of service
1. Services supplied to a registered person=> the location of such person
2. If not made to a registered person
• Address on record of the recipient, if address exist
• In other case, Location of supplier of service
3. If supply of service related to any type of Immovable property or actual
performance of service=> such immovable property or place at which actual
performance happened.
Value of Supply
General provision state value of supply shall be transaction value if following conditions
are satisfied
a. Transaction value having a price [paid or payable]
b. Between persons not related
c. And that price being the sole consideration
Value includes
i. Taxes levied under any other then GST
ii. Any amounts paid by recipient that are obligation of supplier to pay
iii. Incidental expenses
iv. Interest, late fee or penalty for delayed payment
v. Subsidy realized by supplier on the supply other then subsidies received from
Central Government or State Government
Apart from above, there other rules and method specifically defined in the GST
Discount after supply
i. such discount is established in terms of an agreement entered into at or before
the time of such supply and specifically linked to relevant invoices; and
ii. Input tax credit as is attributable to the discount on the basis of document issued
by the supplier has been reversed by the recipient of the supply.

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REGISTRATION
Person not liable for registration
1. Threshold limit for aggregate turnover in a financial year
Rs. 20
Lacs
Rest of India
Rs. 10
Lacs
For states like Arunachal Pradesh, Assam, Jammu &
Kashmir, Manipur, Meghalaya, Mizoram, Nagaland,
Sikkim, Tripura, Himachal Pradesh
2. if he is exclusively making supply goods and/or services that are not taxable or
wholly exempt
3. An agriculturist, to the extent of supplying produce out of cultivation of land
Compulsory Registration- irrespective of any turnover limit
Turnover exceed the
threshold limit
If turnover exceeds Rs. 20 Lacs and Rs. 10 Lacs from
respective states
Present tax payer All person registered with earlier laws [excise, service tax,
VAT] have to mandatorily migrate to GST.
Inter-state taxable supply Businesses making sales to parties in other states.
Casual taxable person A person who occasionally undertakes transactions involving
supply of goods and/or services in a state where he has no
fixed place of business
Person covered under
Reverse Charge
mechanism [RCM]
In RCM, the tax is not charged in the invoice but it has to
calculated by the receiver of goods/services and is supposed
to be paid to the government directly
Non-resident taxable
person
A person who occasionally undertakes transactions involving
supply of goods and/or services in India but he has no fixed
place of business.
Person who is required to
deduct tax (TDS)
TDS provision in GST may require Government
Departments, Local Authority, Government Agencies,etc to
deduct tax at source
Electronic commerce
operator
E-Com Operators who collect payment on behalf of dealers
have to collect tax at source. It is mandatory for such E-
commerce Operators to get registered under GST. For eg.,
Flipkart, Snapdeal, etc
Person making any
supplies made through an
E-Com Operator
All dealers making a supply through E-Comm Operators
have to get registered under GST
Person acting as Agent An agent can be a broker, factor, commission agent, an
auctioneer or a mercantile agent
Input Service Distributor
(ISD)
ISD is a unit which distributes the credit of input tax on
services to its other units having different GSTINs

9. GST PRIMER
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Online Information and
database access or
retrieval services
Every person supplying online information and database
access or retrieval services from a place outside India to an
un-registered taxable person in India For e.g., Netflix.
Voluntarily Registration
A person, though not liable, may get himself registered voluntarily and all the provision of
GST Act, as applicable to registered person, will be applicable to him
Points to be consider
1. Registration is to taken within 30 days. 5 days before making taxable supply for
casual taxable and non resident person
2. Registration is required for every state where he fulfils above criteria.
3. Other place of within a state is added as additional place of business in that
state. No need for separate registration
4. Place of business in another state is considered as distinct persons
5. If person has different business verticals in same states then he can opt to take
separate GST registration for that business vertical
Registration format
Casual taxable person and non taxable person
1. Registration required 5 days before starting taxable supplies
2. Registration valid upto 90 days and make advance deposit of estimated tax liability

10. 9 | P a g e
COMPOSITE LEVY
For small business & start ups, compliance in GST regime will be time consuming and
cumbersome. Provisions to protect the interest of such small businesses are often found in
the earlier taxing statutes. For simplifying new business compliance regime, GST too have
such provisions.
A registered person whose aggregate turnover in the preceding financial year did not
exceed Rs. 75 lakhs may opt for composition levy. Under this scheme, Tax Payer pays tax
only at a certain percentage of his turnover. [This limit may increased to Rs. 100 lakhs]
Eligible businesses opt this scheme if they are not engaged in:-
1. the supply of services [other than supply of food/restaurant services]
2. supply of goods which are not leviable under GST
3. making inter-state outward supply of goods [inter-state purchase are permitted]
4. supply of goods through an e-commerce operator
5. manufacture of specific notified goods
Business Rate of tax [CGST + SGST]
Manufacturer 2 % [1% CGST + 1% SGST]
Traders 1 % [0.5% CGST + 0.5% SGST]
Food/restaurant services 5 % [2.5% CGST + 2.5% SGST]
Points to consider
1. Simple to understand, less compliance
2. Tax payment & GST Return are quarterly.
3. Suitable for businesses that are making direct sales to consumers
4. Person neither collects tax from customer on sale nor take the input credit on
purchases
5. Person will be required to pay GST on regular rate if
a. item is covered under Reverse Charges [RCM]
b. purchase from unregistered person
and input tax credit is not allowed.

11. GST PRIMER
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INVOICE & VOUCHERS
GST requires that an invoice, tax invoice or bill of supply, is to be issued on the occurrence
of certain event or within a prescribed time. Invoice is a document which records the
terms of an underlying arrangement between parties
Invoice Preparation
Supply involve movement of goods Before or at the time of removal of goods
Supply not involve movement of
goods
before or at the time of delivery of goods
Goods sent on approval
Earlier of goods approved or 6 month from
the date of removal of goods
Continuous supply of goods
Earlier of issue of transaction statement or
payment
Supply of service
Before or after provision of service but not
after 30 days from provision of supply of
service [45 day for NBFC, Banks & FIs]
Continuous supply of services
On or before due date of payment/ payment/
completion of event. Whichever is earlier
No invoice if supply is upto Rs. 200/-
1. if recipient is non registered person
2. and he is not asking for bill
However supplier has to make consolidate invoice at the end of each day
Bill of supply is be issued by following persons
a. Supplying of exempted goods and/or services
b. Person registered under composite levy
Invoice issued for goods must be in triplicate copy
1. Original to recipient,
2. Duplicate to transporter and
3. Triplicate for supplier
Invoice issued for service must be in two copies
1. Original to recipient
2. Duplicate for supplier
Receipts Voucher is to be issued for advance receipt of advance with respect to supply of
goods and/or services. Refund voucher is for subsequent to the advance when no supply
of goods and/or services is made. Format is prescribed for both vouchers.
If registered person receives goods and/or service from unregistered person and/or which
are covered under Reverse charge mechanism. The recipient will issue invoice and
payment voucher

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Content of Tax Invoice and Bill of Supply
HSN Code/ Services Accounting Codes [SAC]
Any taxpayer, irrespective of his turnover, may use HSN code at 6- digit or 8-digit level if
he so desires. For exporters, 8 digits HSN is mandatory
Aggregate Turnover HSN/SAC Applicability
less than Rs. 150 Lacs HSN/SAC is not mandatory
Rs. 150 to Rs. 500 Lacs  SAC code is mandatory
 2-digit HSN codes as an optional excercise
start with. This would be mandatory from
the second year of GST
Rs 500 Lacs  HSN – minimum of 4 digits – mandatory
 SAC code is mandatory
All exports included above categories HSN Codes at 8-digit level
Sr.
No
Descriptions Tax
Invoice
Bill of
Supply
1 Name, address and GSTIN of the supplier Yes Yes
2 A consecutive serial number Yes Yes
3 Date of Issue Yes Yes
4 Name, address and GSTIN or UIN of the recipient Yes Yes
5 Name and address of the recipient and the address of
delivery, along with the State name and its code, if
such recipient is un-registered and where the value of
taxable supply is Rs. 50,000/- or more
Yes NA
6 HSN code or SACs Yes Yes
7 Description of goods or services Yes Yes
8 Quantity and unit or Unique Quantity Code thereof Yes Yes
9 Total value of supply Yes Yes
10 Taxable value of supply considering discount or
abatement, if any
Yes NA
11 Rate of tax (CGST,SGST,IGST) Yes NA
12 Amount of tax charged in respect of taxable goods or
services
Yes NA
13 Place of supply along with the name of State, in case
of a supply in the course of inter-State trade or
commerce
Yes NA
14 Address of delivery where the same is different from
the place of supply
Yes NA
15 Whether the tax is payable on reverse charge basis Yes NA
16 Signature or digital signature of the supplier or his
authorized representative
Yes Yes

13. GST PRIMER
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INPUT TAX CREDIT
Input Tax Credit is the backbone of the GST regime. Every registered person shall be
entitled to take credit of input tax charged on any supply of goods and/or services to him
which are used or intended to be used in the course or furtherance of his business. The
input tax credit is credited to the electronic credit ledger.
Utilisation of credit
Conditions for taking of input tax credit by registered person
All condition must be satisfied
CGST
CGST
IGST
SGST
SGST
IGST
IGST
IGST
CGST
SGST
Goods and/or services received
Goods and/or services are used or intended to be
used his business
Possession of tax invoice/ debit note / tax-paying
document
Tax paid by the supplier to Govt
Invoice details uploaded in GSTN by supplier
Recipient has furnished GST Return

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Goods received in instalments
If goods are received in instalments against a single invoice, credit can be taken upon
receipt of last instalment of goods
Failure to pay to supplier, the value of supply and tax thereon
If recipient has not paid the supplier within 180 days from date of invoice, the amount
equal to input tax credit availed will be reversed along with the interest.
Input tax credit on capital goods
If you claim depreciation on the tax component of the cost of capital goods under the
provisions of the Income Tax Act, 1961, the input tax credit will not be allowed
Time limit for taking input tax credit
It is earlier of
a. September GST Return of the next financial year
b. Furnishing Annual Return [due date 31st
Dec]
Apportionment of Credit
Input Tax Credit is available only for goods/services used for business and for supply of
taxable goods/services. If that is not the case then only proportionate credit will be
available.
On Usage basis
When inputs are used for business as well as non business purposes input tax credit of
only those inputs are available which are used for business purposes.
On Outward supplies basis
Similarly, input tax credit is not available when inputs are used for non-taxable supplies,
exempt supplies or nil rated supplies.
Input Tax
Credit
For Business
purposes
ITC Available
For Other
purpose
ITC Not
Available
Use of input tax credit:
Partly for
1. Taxable supplies
2. Export & SEZ Supplies
ITC Available
1. Non Taxable supplies
2. Exempt supplies
ITC not Available

15. GST PRIMER
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No ITC Available
1. Motor vehicle and other conveyance
ITC allowed only if one is in the business of
• Trading in Motor vehicles and other conveyance
• Transportation of Goods/Passengers
• Training on driving, flying, navigating such vehicles or conveyances
2. Specified Supplies
• Food & Beverages, Outdoor Catering, Beauty Treatment, Health Services,
Cosmetics & Plastic Surgery - ITC Allowed only if the receiver is in the same
business
• Membership of a club, health and fitness centre
• Rent-a-cab, life insurance, health insurance
ITC allowed only if
 It is obligatory upon employer to provide to its employees
 The receiver is in the same business
• Travel benefits to employees on vacation
3. Works contract services when supplied for construction of immovable property,
other than plant and machinery
4. Goods or services received by a taxable person for construction of an immovable
property on his own account, other than plant and machinery, even though it is
used in course or furtherance of business;
5. Goods lost, stolen, destroyed, written off or disposed of by way of gift or free
samples

16. 15 | P a g e
GST RETURNS
FORM PARTICULARS DUE DATE FREQUENCY
GSTR-1
Details of outward supplies [Sales]
not allowed to be file between 11th
to 15th
10th
Monthly
GSTR-2 Details of inward supplies [Purchase] 15th
Monthly
GSTR-3
Monthly return on the basis of finalization of
details of sales and purchases along with
details of tax payments made
20th
Monthly
GSTR-4
Quarterly Return for compounding taxable
persons
18th
Quarterly
GSTR-5
Return for non-resident foreign taxable
person
20th
Monthly
GSTR-6 Input service distributor return 10th
Monthly
GSTR-7
Return for authorities deducting tax at
source
13th
Monthly
GSTR-8
Details of supplies effected through e-
commerce operator and the amount of tax
collected
10th
Monthly
GSTR-9
Annual Return (For Composition Scheme -
GSTR 9A) and (For Audited Return - GSTR
9B)
31st
December Yearly

17. GST PRIMER
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Flow of returns
ABC sells goods worth Rs. 100/- to XYZ in the month, where ABC charges GST of Rs. 18/-
Now, return will flow as under in GST Regime
Point to be considered
1. Return filling is mandatory even when there is no transaction effected by them in
any tax period
2. Not be allowed to file a return for a tax period if the previous returns have not been
filled by him
3. GSTN will facilitate periodic (may be daily, weekly etc.) upload of such information
to minimize last minute load on the system.
4. GSTN will facilitate offline preparation of FORM GSTR-1
5. Matching of Invoice for Credit w.r.t [GSTIN, Invoice No., transaction value, tax
amount between Supplier & Recipient]
6. GST Returns can not be revised, any change is to be effected through Amendment
in future returns
Late filling of GST Returns
GST Return Late filling fess
GSTR 1 (Outward Supplies)
GSTR 2 (Inward Supplies)
GSTR 3 (Monthly returns)
GSTR 4 (Composition)
GSTR 5 (Non Resident)
GSTR 6 (ISD)
GSTR 7 (TDS)
GSTR 8 (TCS- E-commerce Platforms)
Rs. 100 per day of delay
Maximum of Rs. 5000/-
GSTR 9/9A/9B (Annual Return) Rs. 100 per day of delay
Maximum = 0.25% of turnover in his
state/UT
GST RETURNS SEQUANCE
By 10
GSTR-1
File outward supply of
Rs. 100 by ABC
20
GSTR-3
Auto populated from
GSTR-1 & GSTR-2, Tax
payment
11-15
GSTR-2A
Sales Rs.100 is auto-
populated in Purchase
ledger of XYZ
By 17
GSTR-1
Acceptance/Rejection by
ABC
By 15
GSTR-2
XYZ will accept, modify
or delete from data
available from GSTR-2A.
16-17
GSTR-1A
Auto-population as filled
in GSTR-2

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Payment of GST
Payment of GST is made before filling of GST Return for said tax period. Over the counter
[OTC] payment of tax is limited to Rs. 10,000/- and payment above Rs. 10,000/- is to be
made through Net banking, RTGS/NEFT, Debit card/credit card
Late Payment of Tax
Particulars Rate of Interest
For delayed payment Maximum rate is 18%
For excess claim of ITC/excess
reduction in output tax liability
Maximum rate is 24%
ACCOUNTS AND OTHER RECORDS
Books & records required to be
keep & maintain at principal place
of business as mentioned in the
certificate of registration
• production or manufacture of goods
• inward and outward supply of goods and/or
services
• stock of goods
• input tax credit availed
• output tax payable and paid
• such other particulars as may be prescribed
Time Period 72 months from the due date of annual return
Owner or Operator of storage
places & Transporters
Every owner or operator of any storage place
and transporters, whether registered or not,
shall maintain records of consignor, consignee
and other relevant details
 You can keep records in electronic form
 You have to keep back up at regularly interval so that in the event of accident and
natural causes retrieval can happen within reasonable time.
 Failure to maintain records or accounts may entail payment of tax as determined
by a proper officer in respect of unaccounted transactions.
GST AUDIT
Every registered person whose turnover during the financial year exceeds Rs. 100 Lacs
has to get his account audit by Chartered Accountant [CA] or Cost Accountant [CWA].
Auditor will submit following copy
1. Audited annual accounts
2. Reconciliation statement
3. Other records as may be prescribed

19. GST PRIMER
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ELECTRONIC WAY BILL
E-way bill is an electronic way bill for movement of goods which can be generated on the
GSTN (common portal). A “movement of goods” of more than Rs 50,000/- in value cannot
be made by a registered person without an e-way bill.
• E-way bill will also be allowed to be generated or cancelled through SMS.
• When an e-way bill is generated a unique e-way bill number (EBN) is allocated and is
available to supplier, recipient and the transporter.
Who can generate e-way bill?
• Registered Person, unregistered persons and transporter
• However, where a supply is made by an unregistered person to a registered person,
the receiver will have to do all the E-way compliances as if he is the supplier.
The information in FORM GST INS-01 will be made available to the registered supplier on
the portal who can utilize such information for filing his return in FORM GSTR-1
Validity of E-Way bill
Distance Valid for
Less than 100 km 1 day
100 km to 300 km 3 days
300 km to 500 km 5 days
500 km to 1000 km 10 days
1000 km or more 15 days
COMPLIANCE RATING
Every person liable to pay GST shall be rated and will be assigned a GST compliance rating
score. The rating would be based on his compliance with the provisions of CGST, SGST &
IGST. The details of parameter & methodology would be prescribed
The compliance rating score will be updated periodically and will be intimated as follows:
• to the taxable person
• will be placed in the public domain
ANTI PROFITEERING
The objective of this section is to ensure that with the introduction of GST, taxable
persons are not getting excessive profits, but shall pass on the reduction in price to the
consumers. Benefit of implementation GST by way of tax subsumed, seamless input tax
credit and reduction in tax rate is pass on to consumer by way of reduction in price.
The Central Government will notify authority for this purpose, which would exercise
powers and discharge functions in a prescribed manner

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OFFENCE & PENALTY
Offences under GST Law
• Supply without invoice or with false/incorrect invoice.
• Issue of invoice without supply of goods.
• Tax Collected but not paid for a period exceeding 3 Months.
• Not Paying tax collected in contravention of CGST /SGST/UGST/IGST Act for the
period exceeding 3 months.
• Non deduction or lower deduction of TDS or Non deposition of TDS.
• Non collection or lower collection of TCS or Non deposition of TCS.
• Availing/utilizing ITC without actual receipts of goods/services.
• Fraudulently obtaining any refund.
• Availing/distributing ITC by Input service distributor in violation of Sec. 20.
• Furnishing wrong information to evade payment of tax.
• Failure to register despite being liable to pay tax.
• Furnishing wrong information for registration.
• Obstructing or preventing any official in discharge of his duty.
• Transportation of goods without proper documents.
• Suppressing turnover leading to tax evasion.
• Failure to maintain or retain books of accounts.
• Failure to furnishing wrong or improper information to an officer during proceeding.
• Supplying /transporting/storing any goods liable to confiscation.
• Issue of invoice using GSTIN of another person.
• Tampering destroying any material evidence.
• Tempering /disposing of goods detained/seized/attached under the Act.
Penalty
Quantum of penalty
a. Rs. 10,000/- or
b. Amount of tax evaded, fraudulently obtained as refund, availed as credit, or not
deducted or collected or short deducted or collected
Whichever is higher
Any registered person who has not paid tax or makes a short payment of tax on supplies
shall be liable to penalty which will be the higher of the following amounts
a. 10% of the tax not paid or
b. Rs. 10,000/-
Whichever is higher

21. GST PRIMER
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Address: 306, Silver Oak, Productivity Road, Akota, Vadodara-20
Cell No: +91 7820006672
Email: info@npahilwani.com
Web: www.npahilwani.com
Disclaimer
Every effort has been made to avoid errors or omissions in this material. In spite of this,
errors may creep in. Any mistake, error or discrepancy noted may be brought to our
notice which shall be taken care of in the next edition. It is notified that neither the
publisher nor the author or seller will be responsible for any damage or loss of action to
any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt,
the reader should cross-check all the facts, law and contents of the publication with
original Government publication or notifications. No one should act on such information
without appropriate professional advise after a through examination of the particular
situation
All disputes are subject to Vadodara jurisdiction only