shet (l

Datg

Calcul ation oLNet fax iability.

oF Mrs - Rach ana mon t h o June
Calwation e fax Liabili ty or mont
Patictar Cal tulaH on IGST CosT
Bold qobcl fochivaq o00000 X14
in patna ejhas (00
40000 40000
Sotd qoo dr to veerl6o0000 X_ 6 16000 q6000
in parbhan ga ihasa
Sold g0ods to 200000 YS6ooo0
Tyoti in Andaman
Sald goocls to 1800000 X18324oo0
Palces b in 8huy
fota
384 oo o236ooo 23God
Col claton OFi TTCiAvasl ble
Pastc) a Calelation TaST CST
Purchased goo cls 1400 oo0 X28|392000
2om chandig ash,
punjab.
Availed sevires 66.000 b6oo0
om Gaya Bhay
Availe sevier
toom kota , Pajsthan (00
Potay 51 800ol 66,000 66,000
 ts

Calewatlon oNe
o5 dax

fax payable B8400o996000 2.3460

nanh 6o00oonnn
tinoess org bal for
available|5|8000 C6,o00b6,o00
leus' T7C

puyasle/ecel4p00100000
Tax av al
Net(oedit 40000
Ddiutmut o7xeess_Coeelit avails.

Puttulag sasTcasT SasT

000
Net tax payable/EXCess-134poo||00
90 000

|0000o-l00000
IGST adj ust aganst Cos T
ad;ure against SaST o000

taxpayable /exceu - 4o00

Net(editavi001
osl2
lay

xFayimentOts G1ST
SotroducHon
Sesion 42 o< the Central
Gopd and Sesvices Tax At,along
with Wes CenhalBoak
ef excise and eustom CGeC)próCed use
govesns the neu Paymnent pY0
LAechonic LedqeL
On h CcTportal,a taxable
peHsorncan i hackhic iabilities acYOSS
hree ledgpHgeach main taun 19
Rea inoe

Elechanic iability ledq er Calso known

as elechonic
Auounts 4oxa tax payesqx0ss tax
1iobility-foxn G1sT PMT01

12 Electronic Credit ledqer(also Known as

blectronici nput tax coedit ledlqen)
Records Ahe etax poyment
thesupplu iS hain
made duaing laimOIT necorded
andeVeHy
hese fom G1ST PMT 2
 Page
Dato

Cetkoniccash ledg e AL amount

Paid byhet0xpayeasu
hee PMTO5

dax Deduction ndlar oroio

at&owrce Comeuion
oto
ax deduction at Aourte
Csyctem. initiallyt inbaduced ky inom:
mace methodto Callectstax
undes ceatain peacentage
amount S decucteo hy
ciieoti attetlee'iime o< malcin

bBimi las to pay

bolding Tax iamany caunties
At l'adilitates Shaui esponui
bilitoldaxomectibuhelca
and
ledlctoswnd exadoinithate
ex
in<leww
Cauh tlourcesi' Hae heveakmeht
C poueati jnthument
to prevent tex evaóo- and
epancl ee tey net as it prov
 Dats

Auditohrail.
prson icble to decuettax at
sousceSec S1().
manded qovenment may
Avdepavd ment
Cenma ore3+ablithnnt ok
Stase
2 he \0cal Authority
)Cveshmen t Aehies 1
u)uchinpesAon
pessania may hi hojadby,
+04ol valuetaxab le
eupply exCeedc Rs: 2 SO 00O

leamoun t deducted at as ax
undesetHam 51(2)Fhall be paid to
the qoven ment nby teei deductes with in
Ao dysated he end of the month
in whi hsuch deductioo s made
he deducto choll urnithto he
Ldeductel a centikicate mentiring the
atee o deducHon, amount e paid
40 Covbnment AQmO unt dedu ed and
Ruch othe pattdary a pee Gectton
S1(3)I any cdedueto als to
cet7icate ateh deductiua
Tbswjthin 5 daA ceditlg
 Page No.
Date

amount0 the
by
Govenment
wau
he deducteOr
Bhall pau
asum o RsLoo puaa lote (ee
the
peiod intil hc
Subiect taoaximc
subjeck QUmunt
RA GO0

Pos. Aodocked butnot paid to the

rovesnment orr potdtates then l04h
intesest to be paid along withTnK
amount e l s e
detesminedand+heidmount Shalbe
pes
Tos
GSTR itb io: 40dauss
theiend o the imonth.fn ue Vot

tailuke Conthue subjet

maximuamounto
 Pago No
Dato

ax collec 4ion at do MLe

has SimilaciHes oith DS.
few dis4ingfeat1res
TCS eersto
KolleCAes by the the4ak whichis
elechonic COnmece
opetata eohen asupplles,upplies
Someiq oodso seuices
posBalnnd the
1nd thepoymento hv0Mnhat
-paymento
upplso isa icollecec elecbonic
(omnee Opesatos
eYampleiAmazen Msnbraiplcast)
(oods and Seswi cex ax nekwork

GHSTN has beenáekup by bs the

Giovermment cLA a. private Compand undex
Secion 29ho then tompaniek Act 203.
CrsTN Wbuld provide 3 ont-end services
rtgisteaatienpaunaeDt naaely
4o thel tax payer
and
GnN ulould bÁ developingback end
LT moduleaor 24 Atades who have
oped the Lame
GT
GsTA hau&eleckd merc than
31 IT ITES and 'nani'al
cOmpanie to be
Qnd
Techna
(alled
lagy asT Suvidha ProvileU
Lasp) hip d aevelepgplicag
 Page No.
Date

tobe usedby
GsTN Tax paye o
with
intra0.
CplNaai

portaltdeHti}caton.theNumbexn
CPIN is Ssued at
gencnating 4ime o
CHST tax chalan
oplioea7ter Sub miscionof daby
tor GrsI chalan GsTN geneyate s
Chalan beainga.aigit Uniqug
the chalan,
humbe
ohichiscaledCAN. idehtiz
Jotexes
kCsec eo)
o0 delayed payment
ailed topay taxion due date: - 18/
Faymen tax notclone in pixpote
huly (audjent manneAY24/
 Paga No.
Dats

Mr Sureh apofessional bas, edio

mahaauhtra puscheded cestain aoods
om ajashan wetO 1,00,000
GsT @ 12/My. sureh claimed
TTC
Zo 18
O} these
goocs 0n 20O Sepem
Howeves was
Hhat ITC On
on thea
hese q9ods was not.
allowed and hesameon
20Otobes 2018

Armauot o TTC wrong?s chaimed

160
= 12,00O/
12000 X24 X30
tntesest payoble 365
Approx 234/
 Lxta Surn (seud maom)

Caleulation o7 Net ax labilky oh

Mr prashontor month o Decembu,.

caleula+in o lax Liability for m6uth

Sold aoods in 400000 >x 14 00024000

l00
Damanaud Diu
loo
I000 Eo00
aman and Diu
Provided SevicesBoonbo X.5So00
l00
o chandiganh
pro videdSesuice 00000u 126 00o| |2600C
in Daran ahd. 190

o9)0totali1S,000 267000|264o0c

Cal ulain-o5TCQUitable
Puitulars Cal tw ation IGSt CosT UTGST

oom lakthaduep 42,00 0 42 0 00

Avaledeces00000 X00A
rom Daman & Diu
Availed Servi ces 200000 X28 56000
oom Gwalior
146000 42000 42000
 Pago No.
Date

Calculatiou o Net
Rax Liabilty
TGST
Tax pey cble
leasi Org bal moot
26400O
JS,0oo
267o0e
30000o s6006
Lees. TTC avatoble 2690042000 2.0000o
Alet Tox pay <ble Eced-13o00500o
42,00o
oo(redit avsl

Aqjustmen a met ax ixoes Ced

avas lble inzGST COSIUTAS[
Pati culars UTGST
Net tax payable /exce 131 0007SO D0. 25oD0
Coedi t avau
TGST adiust aqasnst UT CS 2soDO -280DO

Ne 4ax payab le /Crce-l06ooo-75000

Credit ava

003
 Bheet 2 Pago No
Data

Caldaion oNet
fa'abi lity o
Mls Hemanqihetheimontha-0ctcb
t
Caleulaion israx Labilityer rnont
Sold Goods inTs 350000XL 21000 24000
Tr'u pai Ap
Povided cen'ces in 5l0000X 525,5oo
Surat
provided cevices 6uco00 K12680o
100

pyov'de d seRuices 60000 XIR1368 OO

a03 121363
ProideevicesS20000 X222246o0

Toteu 4T00 21000 210oO

Calew ai on ITC valable

aleusati onTasT CGasT|sasT

Inwasd upplies \uso000 X5 2250O
trom ha nsi
Thuaad supp}e 330000 x1854.4O0
0m Ranct

To+a 8140o
 Page No.
Date

9) (aluwation Net tax Uabilit

Pavdicwas CGST
Tay payable 21000
less OPg bal zor month 23 0000 2000 lo
ess ITC Available

Wet Tax fieg able/Gcess11 6800 9,0005s

Cdit ava'l

4 Adiutnent "o kxceus csudit -AvaiL n

TGST
Net Tax payableexceas I1G RO0
Cvedit avaul
SasT adjuut agai nst
2
1GsT55000
19000-SSoo0
5S000
payable / Ex ces klg091,000
Cedit avail
 JTC Chp
Pace Ne

(hast Dete

rdit
Inputy
Etigikiliy Non.c6gibility
fustherane Goods Sent foY
J&uppliu waed in payment not
made
within 130 days
hom date o Ssee oE invoice Even i
pasession o Invoice yailment made 40ods inputs capita
ent dieetly to
Bouivalent coument
Claimed eproation oF Tax Cormpon en
Rciet Ok upplies
AFtezLdue date of Furnishing Toputsnat.
ecei vecd bak
Hax chasgecl actuJly paud us 39 for the month Of Stembe within4 yeas
government 7ollew'h9 the end oP E o which invoice Deemed
debit note petajns Supply Capital Goocs
tun us 39 etun, whice easlies hot eceived boce
unishec
oitbin 3teas
Credit resticted to Trcliq)ble supplieal lac pez lkechion 17(s)
Input Ssvice iibutO
Thwahd Supplies Tpput t4x No..cedit a7ter he expiry of 1 year pom
usec, tor attri but able ro rata disti buti on D
Business to &upplits used. peson (easeA to Pay tax Cedit
purpos es For the pusposes Lule 10 r exempLsuppll beeome taxable
0therl puzp0ses oB busines Speci ircum Stances
Tn case docum ent
Inwakd suppies Tpput tax
ochange
in consitotion
att butable to (en the basis ok unoue
tax able Supplica Person oPs to pay in theState UT
output supplie induding 2evo Reveaual ok tax u)s lo
ATaxable outpt ated supplied Coedi
Supplies