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GST – The Game Changer

GST – The Game Changer

GST is set to become one of the biggest fiscal reforms that our country is going to witness. All businesses, small or large are going to get impacted because of this paradigm shift in the indirect tax regime. Goods and Service Tax (GST) will radically change the way business is done in India GST is not only a tax change but it’s  a business change which Is likely to impact all areas of business such as costing, pricing, supply chain, taxation, accounting etc.

GST is paperless, simple and transparent Taxation system. There is a long list of benefits, which are being claimed as a result of GST law and one such benefit is removal of the cascading tax effect. In simple words “cascading tax effect” means tax on tax. It is a situation where in a consumer has to bear the load of tax on tax and inflationary prices as a result of it GST will remove this cascading effect which will ultimately reduce the burden of customers.

As three main taxes namely Excise, Service Tax, VAT subsume in GST. You need a GST handling hand for all these scenarios. No Need to Worry P K Lakhani & Co. will help you in most efficient and best manner in all the areas some of them are listed below:-

  • Transition
  • Migration Into GST
GST migration means enrolment of existing Indirect tax assessees (i.e. assessees holding registrations under VAT, service tax or central excise) using the GST portal, in order to transfer such assessee to the GST regime we need to migrate in GST to get provisional GST registration for smooth business functioning.
  • Registration
  • GST Registration
It is allowed only after commencement of GST act.
  • GST Returns
There are various types of returns prescribed according to legal status of assessee that has to be filed every month.
  • GST Audit
As per GST act every tax payer GST in holder who crosses the limit of 1 Crore turnover is required to get its accounts audited from C.A/CMA.
  • GST Refund
GST holder can claim refund in monthly/quarterly while filling returns.
  • GST Overview
GST Rates
Place of Supply
Time of Supply
Valuation of Supply
GST levy – Normal/Reverse charge
Composition scheme
TDS, TCS under GST act
Export/Import of Supplies
Job work under GST act
Stock transfer under GST act
E-Way Bills
Appeals and Assessment