Dual GST Model CA Gadia Manish R 1. Marwadi Ghano Saro Tax

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1 CA Gadia Manish R 3 Marwadi Ghano Saro Tax Doctor Glucose Stimulation Test Alia Bhatt Good night, Sweet dream, Take care FAQ : It is a destination based tax on consumption of goods and services. It is proposed to be levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as setoff. In a nutshell, only value addition will be taxed and burden of tax CA Gadia Manish R 2 is to be borne by the final consumer. Source: Ideally it should be one GST 1rate on all goods and services across India with few exemptions for basic necessities and reduced rate for some goods and services like readymade garments etc. Dual-GST Centre and States to levy GST on common base (CGST & SGST) Dual GST Model Minimum exemptions Potentially aligned to current VAT exemptions Proposed Indian GST Inter-state supplies / import of goods & services Integrated GST (IGST) on inter state supplies / import of goods and services Dual Structure Dual Levy Dual Control CA Gadia Manish R 4 CA Gadia Manish R 1

2 CGST by Central Government Credit of CGST & IGST allowed Intrastate Supply of Goods & Services Dual Structure of GST SGST by State Government Credit of SGST & IGST allowed UTGST by Union Territory Credit of UTGST & IGST allowed Interstate Supply of Goods & Services IGST by Central Government Credit of IGST, CGST and SGST/ UTGST allowed Origin Base Destination Base Future (GST) Present Destination Base The tax would accrue to the taxing authority which has jurisdiction over the place of consumption which is also termed as place of supply. CA Gadia Manish R 5 CA Gadia Manish R 7 Proposed IDT Structure Intra State Taxable Supply Inter State Taxable Supply Import of Goods from Outside India Import of Services from Outside India Excise, VAT and ST Excise, CST and ST Custom Duty, CVD and SAD Service Tax under RCM CGST & SGST/UTGST IGST, which will be sum of CGST & SGST BCD will continue, IGST in place of CVD & SAD IGST CA Gadia Manish R 6 246A Constitution of India Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of every State, have power to make laws with respect to goods and services tax imposed by the Union or by such State. Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter State trade or commerce. 269A Parliament may, by law, formulate the principles for determining the place of supply, and when a supply of goods, or of services, or both takes place in the course of inter State trade or commerce. CA Gadia Manish R 8 CA Gadia Manish R 2

3 Bombay High? India Landmass Territorial Waters (12 NM) including sea bed, sub soil and air space above the territory and territorial water Continental Shelf of India (CSI) & Exclusive economic zone (EEZ) [upto 200 NM] Installation, Structures & Vessels in CSI & EEZ for prospecting mineral, oil and gas CGST, IGST applies to whole of India SGST applies to respective States CA Gadia Manish R 9 Taxable Person Taxable Person means a person who who is registered or liable to be registered under Schedule V of this Act A person who has obtained or is required to obtain more than one registration, whether in one State or more than one State, shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act. An establishment of a person who has obtained or is required to obtain (3)registration in a State, and any of his other establishments in another State shall be treated as establishments of distinct persons for the purposes of this Act. CA Gadia Manish R 11 Goods every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land agreed to be severed before supply or under the contract of supply. Services anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged. CA Gadia Manish R 10 LEVY & COLLECTION OF CGST/SGST GST to be levied on all supplies of goods and/or services On all intra state supplies Except on alcoholic liquor for human consumption On the value determined u/s 15 At such rate as may be notified but not exceeding 20% And collected in such manner as may be prescribed And shall be Paid by the taxable person Specific categories of goods/services RCM Taxable supplies by unregistered person, to a registered person RCM Specific categories of services tax shall be payable by ECommerce Operator CA Gadia Manish R 12 CA Gadia Manish R 3

4 electronic commerce means supply of goods and/or services including digital products over digital or electronic network E Commerce Ecommerce Operator electronic commerce operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce Physically Present Not physically present Operator Representative No Representative Representative Person appointed CA Gadia Manish R 13 CA Gadia Manish R 15 LEVY & COLLECTION OF IGST IGST to be levied on all supplies of goods and/or services Made in the course of interstate trade or commerce Except on alcoholic liquor for human consumption On the value determined u/s 15 of CGST Act At such rate as may be notified but not exceeding 40% And Collected in such manner as may be prescribed Shall be Paid by the taxable person Imported Goods levied and collected with the provision of Sec 3 of Custom Tariff Act at the point when customs duty are levied on a value as determined under 1 st mentioned Act?? Specific categories of goods/services RCM Taxable supplies by unregistered person, to a registered person RCM Specific categories of services tax shall be payable by ECommerce CA Gadia Manish R 14 Operator Excise Manufacture of Goods VAT Sale of Goods Service Tax Provision of Service GST Supply CA Gadia Manish R 16 CA Gadia Manish R 4

5 Oxford Dictionary Cambridge Dictionary Merriam Webster Black Law Dictionary Dictionary Meaning of Supply Make (something needed or wanted) available to someone Anamountof something that is available for use To make (something) available to be used The total amount of a goods or service that is available to be purchased at any set period of time CA Gadia Manish R 17 Extract of Definition of Supply in other countries Malaysian GST Act u/s 4 defines Supply to mean: All forms of supply, including supply of imported services, done for a consideration and anything which is not a supply of goods but is done for a consideration is a supply of services Canadian GST Act defines Supply to mean: Subject to sections 133 and 134, the provisions of property or a service in any manner, including sale, transfer, barter, exchange, license, rental, lease, gift or disposition CA Gadia Manish R 19 Extract of Definition of Supply in other countries Australia GST Act u/s 9 and 10 defines Supply to mean: 1) A supply is any form of supply whatsoever 2) Without limiting subsection (1), supply includes any of these.. United Kingdom u/s 5(2) of VAT Act, 1994: Subject to any provisions made by that Schedule and to Treasury orders under sub sections (3) to (6) belowa) supply in this Act includes all forms of supply, CA Gadia Manish R 18 includes All forms. Made or agreed to be made for consideration in the course of furtherance of Business or commerce Import of services for consideration for business or not Schedule I without consideration Schedule II Determining supply is goods or service Not supply Schedule III Services by Govt. Sup ply Notify Composite or a mixed Supply Composite supply Principal Supply Mixed Supply Highest Rate CA Gadia Manish R 20 CA Gadia Manish R 5

6 Supply includes Supply All forms of supply of goods or services or both such as Sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business Import of Services, for a consideration whether or not in the course or furtherance of business The activities specified in schedule I, made or agreed to be made with out a consideration CA Gadia Manish R 21 Money Money means Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, LC, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognized by the RBI when used as consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value. CA Gadia Manish R 23 payment made or to be made, whether in money or otherwise The monetary value of any act or forbearance, The deposit, whether refundable or not subsidy given by the Central Government or a State Government in respect of, in response to, or for the inducement of, the supply of goods or services, whether by the recipient or any other person Consi derati on shall be considered as payment made for supply when the supplier applies the deposit as consideration for supply CA Gadia Manish R 22 Business includes (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to (a) above; (c) any activity or transaction in the nature of (a) above, whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital assets andservicesinconnectionwithcommencementorclosure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the CA Gadia Manish R 24 facilities or benefits to its members, as the case may be; CA Gadia Manish R 6

7 Business (f) admission, for a consideration, of persons to any premises; and (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; (h) services provided by a race club by way of totalisator or a licence to book maker in such club (i) Any activity or transaction undertaken by the CG, SG or LA in which they are engaged as public authorities CA Gadia Manish R 25 SUPPLY WITHOUT CONSIDERATION Sch I Permanent transfer/disposal of business assets where input tax credit has been availedonsuchassets. Supply of goods or services between related persons, or between distinct persons as specified in Sec 25, when made in the course of furtherance of business Supply of goods between Principal and agent and vice versa Import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business CA Gadia Manish R 27 Permanent transfer / disposal of business assets Assets transferred on succession of business, conversion of entity, Amalgamation or merger, Disposal of computer to charitable organization Proprietor/ partners transferring goods for personal use CA Gadia Manish R 26 CA Gadia Manish R 28 CA Gadia Manish R 7

8 Distinct Person 25(4) Principal and Agent A person who has obtained or is required to obtain more than one registration, Principal Supply of Service Supply of goods Supply of goods Agent Supply of goods Supplier whether in 1 State or Union territory or more than 1 State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act. CA Gadia Manish R 29 Supply of Goods Supply of Service Principal Agent Customer Supply of goods Supply of goods CA Gadia Manish R 31 Branch Transfer Services provided by Head Office/ corporate office to its Branch offices or regional offices Movement of other goods (laptops, promotional materials, furniture, stationery, uniforms, etc.) Movement of fixed assets (Car, dumpers, aircraft, buses, transport vehicles) Allocation of Service among branch Audit, Inspection, Marketing, Management, Branding, Banking, etc. CA Gadia Manish R 30 CA Gadia Manish R 32 CA Gadia Manish R 8

9 Transfer Any transfer of the title in goods is a supply of goods. Any transfer of goods or of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services. Any transfer of title in goods under an agreement which stipulates that property in goods will pass at a future date upon payment of full consideration as agreed, is a supply of goods. Land & Building Any lease, tenancy, easement, licence to occupy land is a supply of services. Any lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly, is a supply of services. CA Gadia Manish R 33 Deemed Supply of Services Renting of immovable property; Construction of a complex, except where entire consideration has been received after issuance of BCC, where required, by the competent authority or before its first occupation, whichever is earlier. Temporary transfer or permitting the use or enjoyment of IPR Development, design, programming, customisation, adaptation, up gradation, enhancement, implementation of information technology software; Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act Transfer of the right to use any goods CA Gadia Manish R 35 Treatment or process Any treatment or process which is being applied to another person s goods is a supply of services. Transfer of business assets Disposal or Transfer of Business Assets not in use with or without consideration: Supply of Goods Application of business assets for private use with or without consideration: Supply of Service. Any Business Assets on ceases of Taxable person: Supply of Goods, unless: the business is transferred as a going concern to another person; or the business is carried on by a personal representative who is deemed to be a taxable person CA Gadia Manish R 34 Composite Supply Work Contract: means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract Catering: supply, by way of or as part of any service of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption) CA Gadia Manish R 36 CA Gadia Manish R 9

10 Deemed Supply of goods supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration. CA Gadia Manish R 37 Services Employee Employer Schedule III The Course of relation to Employment By To In His Services by any Court or Tribunal established under any law for the time being in force CA Gadia Manish R 39 Neither Supply of Goods nor Supply of Service activities or transactions specified in schedule III activities or transactions undertaken by the CG, a SG or any local authority in which they are engaged as public authorities CA Gadia Manish R 38 Schedule III The functions performed by the: Members of Parliament Members of State Legislature Members of Panchayats, Members of Municipalities and Members of other local authorities The duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity The duties performed by any person as a Chairperson or a Member or a Director in a body established by the CG or a SG or local authority and who is not deemed as an employee before the commencement of this clause. CA Gadia Manish R 40 CA Gadia Manish R 10

11 Schedule III Services of funeral, burial, crematorium or mortuary including transportation of the deceased. Sale of land and sale of building Central or State Government upon Recommendation of Council, specify, by Notification A supply of Goods and not as a supply of Service A supply of Service and not as a supply of Goods Neither a supply of Goods nor a supply of Service CA Gadia Manish R 41 CA Gadia Manish R 43 Actionable Claim Sec 2(1) Actionable claims, other than lottery, betting and gambling. Shall have means a claim to any debt, other than a the debt secured by mortgage of immoveable meaning property or by hypothecation or pledge assigned of moveable property, or to it in to any beneficial interest in moveable section 3 property not in the possession, either of the actual or constructive, of the claimant, Transfer of which the Civil Courts recognise as Property affording grounds for relief, whether such Act, 1982 debt or beneficial interest be existent, accruing, conditional or contingent CA Gadia Manish R 42 Composite or Mixed Supply composite supply means a supply made by a taxable person to A recipient comprising two or more supplies of goods or services, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply Illustration : 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 CA Gadia Manish R 44 CA Gadia Manish R 11

12 Composite or Mixed Supply mixed supply means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by A taxable person for a single price where such supply does not constitute a composite supply Illustration: 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. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately CA Gadia Manish R 45 Comparison of pre requisite Require Transfer of title of goods VAT GST Presence of 2 persons Consideration VAT Service Tax VAT Service Tax Not require Excise GST Excise GST CA Gadia Manish R 47 Composite or Mixed Supply Composite Supply Mixed Supply Shall be treated as a supply of such principal supply Shall be treated as supply of that particular supply which attracts the highest rate of tax principal supply means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary and does not constitute, for the recipient an aim in itself, but a means for better enjoyment of CA the Gadia principal Manish R supply 46 CA Gadia Manish R 48 CA Gadia Manish R 12

13 Normal Charge Mechanism Tax payable by the Supplier No Partial RCM in GST Payment of Tax Partial RCM Reverse Charge Mechanism Tax payable by Recipient of Supply Full RCM CA Gadia Manish R 49 Description Service provider Service receiver Import of services Goods Transport Agency (GTA) Legal Services Any person who is located in a non taxable territory GTA An individual advocate or firm of advocates Any person located in the taxable territory Any business entity. Legal Services An arbitral tribunal Any business entity. Sponsorship services Any person Anybody corporate or partnership firm. Services provided by a Govt. Services of a director. Government or local authority A director of a company or a body corporate Any business entity. A company or a body corporate. CA Gadia Manish R 51 Unregistered to a Registered 9(4) Unregistered Person Taxable Supply made by Unregistered Person to a Registered Person Reverse Charge Mechanism Registered Person CA Gadia Manish R 50 Description Services of an Insurance Agent Recovery agency services Transportation of goods by a vessel Transfer or permitting the use or enjoyment of a copyright Electronic commerce operator Service provider An insurance agent A recovery agent Service provided by a non taxable person to a non taxable person Author or music composer, artist, photographer, etc. Service Receiver Any person carrying on insurance business. A banking company or a financial institution or a nonbanking financial company. Importer Publisher, Music company, Producer Taxi driver or Rent a cab Any person operator CA Gadia Manish R 52 CA Gadia Manish R 13

14 Invoice has to be issued by the Recipient on the date of receipt of Goods or services or Both Invoicing For RCM Supply made by Unregistered Person to a Registered Person; or Supplies in which Recipient has to pay tax under Reverse Charge This invoice will contain all the Details as required in Rule 1 and has to be Signed/Digitally Signed by the Recipient or his authorized representative CA Gadia Manish R 53 Eligibility for Composition Levy Scheme Sec 10(1) & 10(2) Aggregate T/o in P.Y. <75,00,000 NOT Engaged in Supply of Services Except Restaurant Out Door Catering Not supplying Non Taxable / Exempt Goods There is NO Inter State Supply of Goods Not Engaged in Supplying Goods through an E Commerce Operator Not a Manufacturer of Such Goods as may be notified by the Government If an entity has multiple branches in multiple states, the entity will be able to opt for this scheme only when all the branches are eligible and opt for the scheme CA Gadia Manish R 55 CA Gadia Manish R 54 Aggregate Turnover Sec 2(6) aggregate turnover means the aggregate value of all taxable supplies(excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess. CA Gadia Manish R 56 CA Gadia Manish R 14

15 Condition and Restrictions (Rule 3) Neither a casual taxable person nor a non resident taxable person Where option is exercised under sub rule (1) of rule 1, goods held in stock on appointed date have not been purchased in course of interstate trade, imported from outside India or received from his branch, agent or principal outside the state. The goods held in stock have not been purchased from unregistered person and where purchased, he pays tax under section 9(4) He shall pay tax under section 9(3) or (4) on inward supplies received from unregistered person He is not a manufacturer of such goods as notified by Govt. He shall mention the words composition taxable person, not eligible to collect tax on supplies at the top of the bill of supply issued by him. he shall mention the words composition taxable person on every notice or signboard displayed at a prominent place at his principal place of business and at every additional place or places of business. CA Gadia Manish R 57 Supply of CA Services Value of Service Rs. 10,000/- GST Rs. 1,800/- Total Bill Amount Rs.11,800/- A Person opting to pay tax under Composition Scheme shall not be entitled to any Input Tax Credit Section 10 (4) Customer of Dealer in Compositi on Scheme Supply of Goods Value of Goods Rs. 10,000/- Total Bill Amount Rs.10,000/- Opting to Pay Tax Under Composition Scheme A Person opting to pay tax under Composition Scheme shall not collect any tax from the recipient of the Supplies CA Gadia Manish R 59 Illustration on Sec 10(3): A person availing composition scheme during a financial year crosses the turnover of Rs.75 Lakh on 31 st December, Will he be allowed to pay tax under composition scheme for the remainder of the year i.e. till 31st March, 2018? No. The option availed shall lapse from 31 st of December, For the rest of the year, the registered person shall pay tax under normal conditions. CA Gadia Manish R 58 Bill of Supply Tax invoice BILL OF SUPPL Y Custome r of Dealer in Composit ion A registered person paying tax under Scheme composition scheme shall issue, instead of a tax invoice, a bill of supply. If the value of bill of supply is less than Rs. 200, the registered person shall not issue the bill of supply. CA Gadia Manish R 60 CA Gadia Manish R 15

16 Illustration for Rule 1(3) A registered person who was paying GST wants to opt for Composition Scheme u/s 10 from the F.Y What shall be the procedure for the same? CA Gadia Manish R 61 He shall file an intimation in FORM GST CMP 02 verified through EVC prior to the commencement of such F.Y. He shall also furnish the statement in FORM GST ITC 03 within 60 days from the commencement of the relevant year. Intimation as per sub rule (1) and sub rule (3) shall be deemed to be an intimation in respect of all the branches in any state or Union Territory registered on the same PAN. CA Gadia Manish R 63 New Registration Rule 1 (2)under GST wishes to Opt under Sec 10 Opt for the Same by furnishing details in Part B of form GST REG 01 MIGRATION FROM EXISTING LAW TO GST Rule 1 (1) If the form is filed after the appointed date the person shall not collect any tax from the appointed day but shall issue bill of supply for the supplies made after that day. Will have to furnish details of stock, including inward supply of goods received from an unregistered person held by him on the preceding date from when he opts to pay under U/s 10 Form GST CMP 03 within 60 days when the option is exercised On 1 st July Will receive a Provisional Certificate. After Verification of Documents the Final Certificate will be issued Wishes to Opt for Composition Scheme U/s 10 File an Intimation in Form GST CMP 01 and verify it through EVC prior to Appointed Date but not later than 30 days after the said date CA Gadia Manish R 62 Rates of Tax Payable under Composition Scheme Rule 5 Manufacturers, other than manufacturers of such goods as may be notified by the Government Suppliers making supplies in Restaurant or relating to Out door Catering Services Any other supplier eligible for composition levy under section 10 2% of the turnover in State/UT 5% of the turnover in State/UT 1% of the turnover in State/UT CA Gadia Manish R 64 CA Gadia Manish R 16

17 Turnover in State / UT Sec 2(112) turnover in State or turnover in Union territory means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess CA Gadia Manish R 65 Existing Law Normal Tax Payer Migration GST Opting Composition Scheme CENVAT accumulated under existing law cannot be carried forward under GST as per Sec 140(1) CA Gadia Manish R 67 INPUT TAX CREDIT Cease to pay under Composition Scheme GST Opting Composition Scheme GST Normal Tax Payer Tax payer shall be entitled to take credit of input tax in respect of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and on capital goods on the day immediately preceding the date from which he becomes liable to pay tax as normal tax payer. CA Gadia Manish R 66 However credit on Capital Goods shall be reduced by such % Points as may be prescribed CA Gadia Manish R 68 CA Gadia Manish R 17

18 Opting to pay under composition scheme GST Normal Tax Payer GST Opting Composition Scheme What we thought GST What we received Debit electronic cash / credit register amount equivalent to credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock and on capital goods, reduced by such percentage points as may be prescribed, on the day immediately preceding the date of exercising of such option Any balance credit shall lapse CA Gadia Manish R 69 CA Gadia Manish R 71 Quarterly Returns Sec 39(2) FORM GSTR 04 Within 18 days from the end of such quarter Returns and payments The proper office may cancel the registration of persons under composition scheme if the returns for 3 consecutive tax periods is not furnished Sec 29 (2)(b) Annual Returns Sec 44 FORM GSTR 9A On or before 31 st December following the end of F.Y. Every registered person opting for composition scheme shall discharge the liability of tax, interest, penalty, fees, etc. by debiting the electronic cash ledger and crediting the electronic liability ledger CA Gadia Manish R 70 Opinions or views are like wrist watches. Every watch shows different time from others. But every one believes that their time is right! CA Gadia Manish R 72 CA Gadia Manish R 18

19 Information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of particular situation. CA Gadia Manish R manish@gmj.co.in Ph : CA Gadia Manish R 73 Save in your contacts & <YOUR NAME> _<SEMINAR NAME> SEND TO Add manish@gmjca.in to your contacts & Sub: START_UPDATES to manish@gmjca.in CA Gadia Manish R 74 CA Gadia Manish R 19