Conaialekcd u der Kerers.

mcchanism neeive
be

ot uhethet the Supplien harg

gisteud
x`uppliee Colleck ChST Fron eceipeint of SopPly and
(Re_isterd)
de pesit the same toith Reenve Authom ty Fornsord.

* tohen Reipient t SoeDl depoui hGrsT with the.

Rerenve Audhorty tis i Revee ahan
Plare ci Supply (ocatton o Soppliewg
-Place ot supply[w-e)
Intra state Supply
So Cem putaton GisT Lioabil'hy [Toxable Peueni
Tax
30000 8o00D
TEseDUDX 6%
'es: InpPut Tax Credit
30000
GhsT Paya ble
an gieulturst ot To bacto leovea, Supplie
Tobacro leaves Yooth Alo0ttD to H8 within a
state. Caleatee stete the CsT inpllcatton
tt eSopply assuminy Rate otCosT &% Sths T6%.
Celnde Sec 4(3) of the CGsT Ac,overomeut
No:fed that To bareo teaves supplied by an
be Co vene tnde Revese cha

g'n po bler GsT to

e by Ms
0ue Ao thonty
be de Positcd oith
is teored petton
OrsT is pot appliable
un rgisterod
 Sumli et Uscd ca
Sopplled by a Deptnend ot 4he Ghoem
Used Cax Heehonisa
to be conai detdnde Re yese t charse
f tte cipient ot Supply egislemd.
pmvides that hen
Gioremcd o Heation albo
tuatton te eipient ot Supply that
si conatded s
kekedy the silvaton a be Cese the concerd
On regis
ad charge , lo Such a to jet
s4 tory GnoeNDment is epired
de pateut o
and payetar
iself qis tered
Samples Distri buked. distibuted as
free Samples
bovenment notiation constdexatien not dotobe
Ps pee withot any
Physidan Sample
CensideeA"sT
 S. Bhatacharya:

Beng, a negisteed Suppliet not haig,

Cosed ttu turnoer
frr ceedin Einaeal yean oapplied for availing Compaik
ley Schene. tollo si g Informaon, relatig to (orrl
inanial poded:
kajol aequied te fo towing inpus
(a) fm Indn ot Ko|kata (tura ble tems) a {
Stt7DA
Daljeet ot Punjob (exempted items)
2.
2 Owp qenerakd fom afoesaid inpts and Sopgir)
by hajol to N
(9 Ta xable SuppIy ottoo
Erempte od Supply
Apptieable rate ot GsT
reaied a) to cal culate GsT Uabi lty ot Kajsl
when.-tae
Casel. tojo Koa jol is not allowad to aal Compsitton
Sc hene
Car 2; teajol is allowed to avail Compeston levy Sehanme
ond i) Kajol is a drade (i1) Rayo isamanfaconr.
() To Calyae n case each ase
Geperate ly) bwrde
an inde ! tax-sComposllon levy
Sehene

when ihe egislead 9opplie (ept-fo art appvoved to

a vail Compeiton ley Se henme ?
wben option @cn be 0
An Vuprlter lon any Prceedi
financial yea
Aaregttunorex is cadeolated
sMarable Suppltes t 2xempled Suppliea + ln fex State Supliey
+Ex pot ot Gods Servites
 when appdaPprural is qranted
ns
i) Avoidance o! pnceor Comnplitaio
Dis advantaßes ) Canost cbitt the burden ot tar o
Costone
(2) Camot tend topul Tar Credit
loetate outward supply
(3) Cannct mathe
issve
( ) Canoot ssuee lax \n voicelean
apply)
Houw long it can be avaled ?
withdran
Scheme is athm
when he drawn tor the vey day
stands wiHh
Ans The seheme exceed
turnoe
Compesi Hon ley seheme
Valve ot Supply Unde hrade Tanlble Supplies
Supplêr is a raderTaable
1- when He Taxable Sopplies
Supplies u a manuacoe -
2 coben
(A)
Situaton1: ahen not appoed.
for Kajot Tar on Input CosT 2000O
SeG000 x6e
Computatton. s G1cT ia biliy
Cbs T
Oot easd Supply
Tay Credit
less: Inpt 400000
160000

(B) e rden of G4T foy kajol. 4o00

C36000 21060).
uwhen
aTax inpat 30000
30tt0
CompotaHoe ot Grst Uabikhy I'Kajol Troder
Tax on OutwdSupply
(7t00 X0-S7) 3Soo
levs: to pal Tar (redit
GsT Lia bilty 3S00
= 33So0.
33,SoD.
Computatton et GisT iabilty LKajol isa Hanutactorei)
SGSJ
Tar on butsard Soppl
Aleterto x o-s7e SetO
les. ITC. Ni)
GsT Uobtlity.
(B1 hsr Burden br
kajol = 5000
Here We wil for GasT
This 4ocility ot CompeiHon Lchee s for once in ik tne
Porpoe Torn snall surpte to bi Supplie
 /6/4 SA 3.Bhatachaya
The lnformaton given beto re laks to ABphamateuhtal
Ltd.
Supplie made though disti bu tons soDoto.
2 \lems distobuted as free samples 26D00
stolen (rom the 90douwn s000
3> stoc k stolen
y TTC balance Ro Soo0D, CGsT -S07 SGST-SotoO
You ae neqyested to cattolate CsT Gabilty ot the toupmy
assuming GsTrate applieable CGrST 6, s hsT6
Son Computaton of Gst payable -
supply Taxable person - Ae phar ma
not heatd as supply C4ST SGsT
|Tax on Outwad
·Sample dit hibuted Supply. 30060 30000
uithotk (onideabton. 2000
Stock Sto len. Sovo ) ITC
30000
S2S010

GsTPayable
ITe c/f 17619
( 619 -30000)
Nole Samp le. disbi bated oithout arny considetaHon net
supply cs per Gront ooHcation.ITC
to be treakd as
ibution is no f awailable.
Telaton to svch ds
in
is tated do not constitufes
Con
(29 tten sto len, oehoyed,
70t.Nohfcation . TTC in re laton to
Supply s pel
Sveh ters Cap
located in kol Kata. IH hasabxh
6.x Ld has factory ko[kata. . Te
to Nuo ba ond
another branh io
Sepetale Regis hratlon fo lachoy
taken
Company has No s one and the Sone
and Mymbui brane h But feg
and Kolkata Braneh.o faelory
Por the fac bory to Mumbat branth
a Kh Cwontth oot gooda KolKata. Bsa nch.
Supplies to Lakh
lakh woy th ot goo ds o
and s
CGsT6,SGsT 67.
Rade ot us T aapplicable.
 he mumbaç bran h sopplled uta kh wworth ot aom
and t kolkoa bronc h
lakh oth o GTonda n dhe Same Bfate. Supplid
Kate of GsT a pplicable. (osT6% sG3T6 o.
Cal colate te Gs T abity et Muhba and kal
byanch and asUme Hu Co follow the Pactee kah
and Balance
Facton est Berngal.
Mmbu Byanch Kol Kata Broneh
ho)
To be
reate No Supply.
soppy
ComputatHon ot GsT payable(Taable petso
Maharshtra Braneh)
Tar Patceday 24000
C46t00x 676 )
(es. Input Ta redi-(Gst) 24000 24o00
GsT payabe

Tar on Input
for Naharash ha
6 G006+ 60000 |2000
for KolKal ta Braneh
Tarable pescon. Kolkata braneh
Tar o) Cut d Supply.
6000
Clnput tar Credit (IGST)
G1SIPayable
 5120000.
Balance
yains GST
CosT(Out put) (oupbt)
96 o00 Enoto0-720toJ
U2600-2Y00o )
Adj
I Te14hsT) / q2000
relat
Undee GsST (qw, employer and Employee are

Petscn. Go if made by employex to s émpbyee. nof to

91fdoej not
be teakd as sopply i the amount ot
eyceed SOt0, 1l maa de tn
in eea to an
ach Gear
empleyee to be censideud in dependerntly .
 exd plannig to acie mochine diny ausud
a cost ef l00oT0 twith expected toorRirg

AlE1: Te acqse Hhe machine sijts oton Fond

Al4 2: The machioe c on be taken onn Ren
Ren t c an naul

Yea.
Al+3: 1he machine can also be purehaed by oll
beniny fond at a rate ot innterast a 127%pa
TLe loan is e papayable
yab le ln
In y amvcd instadl ments ot
*25c00 + in tezut at the end ot eac year
Nemal and addiHonad rales ot depreolato nale ls%
A20% ipectely Cor porete tar rate is 1:2/, and
C6st ot Capital is I0%
You are Teguested to advie the company in the
selecoo ot he Ateunatre.

bed labre Eupensl hur

AE 1: Ac quisiion oith ouon tund De preciahon
Al- 2: Acquisiton on rental bauis Ren tal
Al3 Aqpoisitien with booyslrg borro wed fond,Inteest
Depedat

eCernpulalton ot Present valve otCas flow.

Yeor Toy Savin PreseotYale Prese alw of
Depreiaion (bepntaxrade) factor Tax Savìg
(a 3127%
3<00O a924
3042 026 2S13

2SLG 0.151

to44. 22195 1So)

Sum o Pr ot the. tay (A) S g82

Net Cabh Out flov

(9)
NN (ornpution o Depre ciicn,
Year 15t00
Nonmal Dep"
Ad:Heay Dep

Year

Yea
en Rental basis.
AI-L: Acquisiion Pyct
Tay. Savigs orn Rantal. factor
Rental bept tRegx Rat)
Yer q926
l0920
Og26 9020
(o920
201
|092O
3So
O.633
l0920
34c0S
Sum off PV ot tax
t0e91S
Py tCash Outlo wo(8)
Ne- Cash Outlo o 6310

Casboflow Presentvele sf
Cash6
Yeos 0409
3500O O826

0623

borrO Ned ond

A1}T: AqytsiHon toith
Dep? (rtet
facto
Yea Int
3330
3S00O I2600
y832
289
1423 4458 33Y3
O.683 2141
3 e00 3134
2345)
Vear letoeD 120t0

6e00
2Se00 Z000

pr tacto
2SOOO + |2000 -3700 o.909 33632
2 34000 0.226
3
22084
3| 00O
2328
2g00D
(9124
Total ashotlonB) o4 1222

A +

onluslon

Company to ac qwire machne on nente

e machine.
tte
r te
bosis
rental bouis o ten te
elaon to acqwisiHon unde
Pribe ronde ioomatton Pad eles
be
he is reqd to
fee. s an admbe
of t gean. Procesiy
Legrin
Expendiure vodeHe locome lax lao.
tee re pesnt a C shotloe boith PV
Andddotiox
delvction is avw' hble at tee
end ot yeak 1. and t hente. te cavi
fee geutd be orulder n jeat
 18/4/24.
eyz cHd, an lndian company is Conaidovig any