(GST)

&

Sailesh Bhandari & Associates
Chartered Accountants

Version : 2
Last Updated: 19th Sep 2016
 GST -
o GST

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o GST
o
o GST

CA Sailesh Bhandari 2 www.sbaa.in


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CA Sailesh Bhandari 3 www.sbaa.in

 GST

CA Sailesh Bhandari 4 www.sbaa.in



GST

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(GST)

GST

GST
CA Sailesh Bhandari 5 www.sbaa.in
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100 172 216
50 20 30
150 192 246
@ 12.5% 19
169 192 246 253
(CST) @
2% 3

(VAT) @ 12.5% 24 31 Rs.11/-
VAT (24) or 5%
172 216 253





GST

100 177 205

50 20 30
150 197 235 242
GST @ 18% 27 35 42
GST (27) (35)
177 205 242
CA Sailesh Bhandari 6 www.sbaa.in

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CA Sailesh Bhandari 7 www.sbaa.in

 GST ?

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(
)

CA Sailesh Bhandari 8 www.sbaa.in

 GST
GSTIN


(PAN number)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

1- 2
3-12 (PAN)
13 - (1-9 & A-Z)

14

15

CA Sailesh Bhandari 9 www.sbaa.in




GST
(Input Tax Credit)


,

CA Sailesh Bhandari 10 www.sbaa.in


GST
/ /

CA Sailesh Bhandari 11 www.sbaa.in


(Input Tax Credit)



(Cross Utilization)

CA Sailesh Bhandari 12 www.sbaa.in



GSTR 1 10
37

GSTR 2 15

GSTR 3 20

GSTR 8 31st Dec

5
GSTR 4 18

GSTR 8 31st Dec

CA Sailesh Bhandari 13 www.sbaa.in





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(Business Model)

CA Sailesh Bhandari 14 www.sbaa.in

GST

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Outsource ?
Inhouse ?
/
(Markets)

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CA Sailesh Bhandari 15 www.sbaa.in



CA Sailesh Bhandari
Sailesh Bhandari & Associates
New 36/ Old 22, Reddy Raman Street,
George Town, Chennai -79
98403 01007
sailesh@sbaa.in
www.sbaa.in