GST CONCLAVE AT GANDHIDHAM BRANCH OF WIRC OF
GST CONCLAVE AT GANDHIDHAM BRANCH OF WIRC OF ICAI TIME & PLACE OF SUPPLY Ashu Dalmia GST Consultant, Trainer & Author Partner Ashu Dalmia & Associates Chartered Accountants Mob: - +91 -9810893243 Email: ashu. dalmia@ada. org. in GSTIndia. biz
GST LAW GST Acts CGST Act IGST Act SGST Acts Apply to whole of India except State of Jammu & Kashmir Apply to the respective State (States Started to Enact) UTGST Act Andaman &Nicobar Islands Lakshadweep Dadra & Nagar Haveli Daman and Diu Chandigarh & Other Territory www. gstindia. biz GST (Compensation to the States) Act Apply to whole of India 2
LEVY OF GST § CGST/SGST Act –Section 9(1) § IGST Act-Section 5(1) § UTGST Act-Section 7(1) § CGST/SGST Act –Section 9(3) § IGST Act-Section 5(3) § UTGST Act-Section 7(3) Levy of GST-Forward Charge Reverse charge on specified Goods and or Services notified LEVY § CGST/SGST Act –Section 9(5) § IGST Act-Section 5(5) § UTGST Act-Section 7(5) Levy of GST on Reverse charge LEVY on Ecommerce Operator for specified services www. gstindia. biz Reverse Charge on Inward supply from unregistered person § CGST/SGST Act –Section 9(4) § IGST Act-Section 5(4) § UTGST Act-Section 7(4) 3
CLASSIFICATION OF SUPPLY AS INTRA STATE/ INTER STATE Location of supplier Same State Location Intra of State supplier Place of supply Different States Place of supply Sl. No. Location of supplier Place of supply 1 State ‘A’ Intra state/Inter state Intra state supply 2 State ’A’ State ‘B’ Interstate supply interstate Tax Applicable CGST and SGST/UTGST IGST There are different provisions to determine location of supplier and place of supply for supply of Goods and for supply of services. www. gstindia. biz 4
SUPPLY OF GOODS AND/OR SERVICES IN THE COURSE OF INTER-STATE TRADE OR COMMERCE-SECTION 7 OF IGST ACT, 2017 Location of the supplier and the place of supply are in two different States or two different union territories or a state and a union territory Supply of goods and or Services in the course of import Supply of goods and/or services, when the supplier is located in India and the place of supply is outside India www. gstindia. biz Supply of goods and/ or services to or by a SEZ developer or an SEZ unit Any supply of goods and/or services in the taxable territory, not being an intra. State supply and not covered elsewhere in this section 5
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PLACE OF SUPPLY Place of Supply Goods Other than Import or Export Services Import or Export Location of Supplier Location of Recipient Both in India www. gstindia. biz Either one is outside India 7
[ Sec 10 – IGST Act] Place of Supply of Goods (other than goods imported/ exported) www. gstindia. biz 8
SUPPLY INVOLVES MOVEMENT OF GOODS Recipient at Chandigarh Supplier from Delhi Location of goods at the time at which movement terminates for delivery to recipient www. gstindia. biz 9
GOODS SUPPLIED ON DIRECTION OF THE THIRD PERSON Third Party from Mumbai Company at Delhi Actual delivery at Gurgaon Principal Place of Business of the third person (person on whose direction goods were supplied to another person ) www. gstindia. biz 10
SUPPLY DOES NOT INVOLVES MOVEMENT OF GOODS Contract for supply of goods through t/f of documents Supplier at Delhi Recipient at Rajasthan Warehouse at Noida (no movement of goods) Location of goods at the time of delivery to the recipient www. gstindia. biz 11
GOODS ARE ASSEMBLED OR INSTALLED AT SITE Gives contract ABC Ltd. in Mumbai XYZ Ltd. in Delhi To install a plant in NOIDA Place of installation or assembly www. gstindia. biz 12
GOODS SUPPLIED ON BOARD A CONVEYANCE e. g. vessel, aircraft, train, vehicle, etc. From Delhi To Chennai Location at which such goods are taken on board www. gstindia. biz 13
[ Sec 11 – IGST Act] Place of Supply of Goods (when goods imported into/ exported from India) www. gstindia. biz 14
GOODS IMPORTED INTO INDIA Import into India Port to Delhi America Delhi Location of importer - Delhi www. gstindia. biz 15
GOODS EXPORTED FROM INDIA Export from India China Location outside India www. gstindia. biz 16
[ Sec 12 – IGST Act] Place of Supply of Services (where supplier & recipient both are in India) www. gstindia. biz 17
EFFECT OF REGISTRATION ON SPECIFIC SERVICES Specific Services NOT effected by Location of Recipient Specific Services effected by Location of Recipient Directly related to immoveable property Organizing any events For admission to any event, Park Transportation of goods Restaurant and catering, Fitness, Beauty treatment, Personal grooming, Health service Passenger Transportation Services of Training and Performance Appraisal Banking and Other Financial Services including Stock Broking Telecommunication services Services on board conveyance Insurance Services Advertisement Services to Government, etc. www. gstindia. biz 18
PLACE OF SUPPLY OF SERVICES – GENERAL RULE (where supplier & recipient are in India) B 2 B SUPPLIES GENERAL RULE Location of Recipient Address on Records exist Location of Recipient B 2 C SUPPLIES Any other case Location of supplier www. gstindia. biz 19
RECIPIENT OF SUPPLY OF GOODS OR SERVICES OR BOTH As per Section 2(93) of CGST Act, 2017, Recipient of supply of goods or services or both means: If consideration is payable for the supply of the goods or services or both Person who is liable to pay such consideration If no consideration is payable for the supply of goods If no consideration is payable for the supply of services - The person to whom the goods are delivered or made available. The Person to whom the service is rendered. - The person to whom possession or use of the goods is given or made available. The Expression recipient shall also includes an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied. www. gstindia. biz 20
LOCATION OF RECIPIENT Place of Business (Registered with GST) where a supply is received; In case supply is received at multiple places, the location of recipient is the place which is most directly concerned with receipt of the supply; As per Section 2(7) of the IGST Act, 2017 “fixed establishment” means a place (other than the place of business) which is characterized by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; Section 2(14) of the IGST Act, 2017 defines the location of Recipient of service. As per this section, location of recipient of service means: www. gstindia. biz Location of fixed establishment (Other than the registered place of business) where a supply is received ; In the absence of any such place, the location is the usual place of residence of the recipient 21
SERVICES DIRECTLY RELATED TO IMMOVABLE PROPERTY XYZ Ltd. In Mumbai ABC Ltd. In Delhi XYZ LTD. give contract to ABC Ltd. to construct a metro station in NOIDA Location of immovable property - Noida www. gstindia. biz 22
SERVICES DIRECTLY RELATED TO IMMOVABLE PROPERTY LOCATED OUTSIDE INDIA XYZ Ltd. In Mumbai Architect (Service Provider) ABC Ltd. In Delhi (Service Receiver) Mr. X give contract to ABC Ltd. to give a architect agreement to its company in US Location of ABC Ltd. i. e. Delhi www. gstindia. biz 23
SERVICES BY WAY OF ACCOMODATION FOR ORGANIZING ANY FUNCTION AND INCLUDING SERVICES RELATED TO SUCH FUNCTION From Haryana Business function in Delhi Location of immovable property www. gstindia. biz 24
SERVICES BY WAY OF LODGING ACCOMODATION BY HOTEL, INN, GUEST HOUSE, CLUB, ETC From Delhi To Mumbai Location of Hotel, Inn, Guest House, Club, etc. www. gstindia. biz 25
SUPPLY OF SERVICES FOR ADMISSION TO CULTURAL & ARTISTIC, SPORTING, SCIENTIFIC & EDUCATIONAL, ENTERTAINMENT EVENT, AMUSEMENT PARK AND ANCILLARY SERVICES From Mumbai Seminar in Delhi Venue of event/ park www. gstindia. biz 26
SERVICE BY ORGANIZING CULTURAL, ARTS, SPORTS, EDUCATIONAL, SCIENTIFIC, ENTERTAINMENT, CONFERENCE, FAIR, EXHIBITION OR SIMILAR EVENTS AND ANCILLARY SERVICES From Noida To Conference in Delhi Registered Recipient : Location of recipient www. gstindia. biz 27
SERVICE BY ORGANIZING CULTURAL, ARTS, SPORTS, EDUCATIONAL, SCIENTIFIC, ENTERTAINMENT, CONFERENCE, FAIR, EXHIBITION OR SIMILAR EVENTS AND ANCILLARY SERVICES From Puna To Exhibition in Mumbai Unregistered recipient: Venue of event www. gstindia. biz 28
SUPPLY OF RESTAURANT AND CATERING SERVICES, PERSONAL GROOMING, BEAUTY TREATMENT, HEALTH SERVICE, FITNESS, ETC. Fitness center Place of actual performance www. gstindia. biz 29
SUPPLY OF SERVICE BY TRANSPORTATION OF GOODS, INCLUDING BY MAIL OR COURIER Registered recipient ABC Ltd. Supplier Registered Recipient : Location of recipient www. gstindia. biz 30
SUPPLY OF SERVICE BY TRANSPORTATION OF GOODS, INCLUDING BY MAIL OR COURIER Unregistered recipient: Location where goods handed over got transportation. www. gstindia. biz 31
SERVICES IN RELATION TO TRAINING & PERFORMANCE APPRAISAL From Noida To Marshal Art center in Delhi Registered recipient: location of recipient www. gstindia. biz 32
SERVICES IN RELATION TO TRAINING & PERFORMANCE APPRAISAL From Gurugram To Delhi Unregistered recipient : place of performance www. gstindia. biz 33
SERVICES ON BOARD CONVEYANCE LIKE VESSEL, AIRCRAFT, TRAIN, MOTOR VEHICLE From Delhi To Mumbai First scheduled point of departure of that conveyance for that journey www. gstindia. biz 34
SUPPLY OF TELECOMMUNICATION SERVICES INCLUDING DATA TRANSFER, BROADCASTING, DTH, CABLE, ETC. (a) Services of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna (b) Post-paid mobile connection for telecommunication and internet services* (c) Pre-paid mobile connection for telecommunication and internet services* www. gstindia. biz Location where device installed Location of billing address of the recipient on record Through internet: Location of recipient on record Through selling agents: Location of selling agent on record of supplier Though others: Location where prepayment received 35
ADVERTISEMENT SERVICES TO GOVERNMENT, ETC. Place is State of dissemination in proportion www. gstindia. biz 36
PASSENGER TRANSPORTATION SERVICE (RETURN JOURNEY TREATED AS SEPARATE JOURNEY) From Mumbai To Amritsar Registered Recipient : Location of recipient www. gstindia. biz 37
PASSENGER TRANSPORTATION SERVICE (RETURN JOURNEY TREATED AS SEPARATE JOURNEY) From HISAR DELHI To Mumbai Unregistered Recipient: Place where passenger embarks on the conveyance for a continuous journey www. gstindia. biz 38
BANKING & OTHER FINANCIAL SERVICES INCLUDING STOCK BROKING Company in Bengaluru Bank in Delhi Customer of bank from different places Location of recipient in suppliers records (If not available, location of supplier) www. gstindia. biz 39
INSURANCE SERVICES Registered Recipient : Location of recipient Unregistered recipient: Location of recipient in supplier’s records www. gstindia. biz 40
[ Sec 13 – IGST Act] Place of Supply of Services (where supplier or recipient is outside India) www. gstindia. biz 41
SPECIFIC RULES FOR SERVICES Ø Where goods required to be made physically available Ø Requiring physical presence of receiver/ person Ø Directly in relation to immovable property Ø Transportation of goods services Ø Passenger Transportation Service Ø Services on board a conveyance Ø Online information and database access or retrieval services www. gstindia. biz Ø By way of admission to/ organising an event Ø Banking services to account holders, Ø intermediary services, Ø hiring of means of transport (other than aircraft & vessels) up to 1 month 42
PLACE OF SUPPLY OF SERVICES – GENERAL RULE (where supplier or recipient is outside India) GENERAL RULE Location of the recipient available in the ordinary course of business www. gstindia. biz YES Location of Recipient NO Location of supplier 43
CASE STUDY www. gstindia. biz 44
PLACE OF SUPPLY FOR SERVICE – WHEN RECIPIENT AND SUPPLIER BOTH IN INDIA ØAs per section 12(8) of CGST Act, 2017 The place of supply of service by way transportation of goods, including by mail or courier to, a) A registered person , shall be the location of such person ; b) A person other than a registered person , shall be the location at which such goods are handed over for their transportation. www. gstindia. biz 45
PLACE OF SUPPLY FOR SERVICE – WHEN EITHER RECIPIENT AND SUPPLIER IS OUT OF INDIA ØAs per section 13(9) of IGST Act, 2017 The place of supply of service by way transportation of goods, other than by mail or courier to, shall be the place of destination of such goods www. gstindia. biz 46
PLACE OF PROVISION SERVICE ØAs per section 66 B of Finance Act, 1994, there shall be levied a tax (hereinafter referred to as the service tax) at the rate of fourteen percent on the value of all services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed. ØAs per Rule 10 of Place of Provision of Rule 2012, place of provision of goods transportation services. • The place of provision of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of the goods: • Provided that the place of provision of services of goods transportation agency shall be the location of the person liable to pay tax. www. gstindia. biz 47
DELIVERY DUTY PAID SHIPMENT – UNDER SERVICE TAX REGIME INDIAN EXPORTER INDIAN FREIGHT FORWARDER CONSIGNEE (OUT OF INDIA) Freight charges • Exempt under Rule 10 of Place of Provision of Service Rule, 2012 Pickup charges Other charges • Taxable and Service Tax payable www. gstindia. biz 48
DELIVERY DUTY PAID SHIPMENT – UNDER GST REGIME INDIAN EXPORTER INDIAN FREIGHT FORWARDER Freight charges • Taxable Pickup charges and Other charges CONSIGNEE (OUT OF INDIA) • Taxable www. gstindia. biz 49
SERVICES i. e. GOODS REQUIRED TO BE MADE PHYSICALLY AVAILABLE BY RECIPIENT Service center Location where services actually performed www. gstindia. biz 50
SERVICES REQUIRING PHYSICAL PRESENCE OF RECEIVER/ PERSON ACTING ON HIS BEHALF Location where services actually performed Services provided from remote location by electronic means Location of Goods supplied are repaired and reexported without used in India. Location of Recipient www. gstindia. biz 51
SERVICES SUPPLIED DIRECTLY IN RELATION TO IMMOVABLE PROPERTY From Delhi Construct a Building in US Location of such immovable property (or where it is intended to be located) www. gstindia. biz 52
SERVICE BY WAY OF ADMISSION TO, OR ORGANIZING AN EVENT, ETC. AND ANCILLARY SERVICES Spectators from Australia Match in India Place where the event is actually held www. gstindia. biz 53
Ø Banking services to account holders, Ø intermediary services, Ø hiring of means of transport (other than aircraft & vessels) up to 1 month Location of supplier www. gstindia. biz 54
TRANSPORTATION OF GOODS (OTHER THAN BY WAY OF MAIL/COURIER) To London From India Destination of the goods www. gstindia. biz 55
PASSENGER TRANSPORTATION SERVICE From Delhi To USA Place where passenger embarks on the conveyance for a continuous journey www. gstindia. biz 56
SERVICE PROVIDED ON BOARD A CONVEYANCE Departure from Landon Mechanic from India First scheduled point of departure of that conveyance for that journey www. gstindia. biz 57
[ Sec 14 – IGST Act] Place of Supply of Services (Special provision for payment of tax by a supplier of online information and database access or retrieval services) www. gstindia. biz 58
ONLINE INFORMATION & DATABASE ACCESS OR RETRIEVAL SERVICES Recipient in India Location of recipient www. gstindia. biz 59
Person receiving such services shall be deemed to be located in the taxable territory if any two of the following non-contradictory conditions are satisfied, namely: - ü the location of address presented by the recipient of service via internet is in taxable territory; ü the credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of service settles payment has been issued in the taxable territory; ü the billing address of recipient of service is in the taxable territory; ü the internet protocol address of the device used by the recipient of service is in the taxable territory; ü the bank of recipient of service in which the account used for payment is maintained is in the taxable territory; ü the country code of the subscriber identity module (SIM) card used by the recipient of service is of taxable territory; ü the location of the fixed land line through which the service is received by the recipient is in taxable territory. ” www. gstindia. biz 60
Online information and Database access or retrieval Services-Section 2(17) of the IGST Act Online information and database access or retrieval services” means services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology and includes electronic services such as, - ü Advertising on the internet ü Providing cloud services ü Provision of e-books, movie, music, software and other intangibles via telecommunication networks or internet ü Providing data or information, retrievable or otherwise, to any person, in electronic form through a computer network ü Online supplies of digital content (movies, television shows, music, etc. ) ü Digital data storage, and ü Online gaming www. gstindia. biz 61
PLACE OF SUPPLY OF SERVICES (where supplier or recipient is outside India) To prevent double taxation/ non-taxation, or for the uniform application of rules, CG has power to notify services/ circumstances Place of effective use and enjoyment of a service www. gstindia. biz 62
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TIME OF SUPPLY The time of supply fixes the point when the liability to pay tax arises. The time of supply is the time when a supply of goods and / or services is treated as being made for payment of taxes under the GST law. www. gstindia. biz 64
TIME OF SUPPLY Goods • Forward • Reverse Charge • Vouchers • Residual Services • Forward • Reverse Charge • Vouchers • Residual www. gstindia. biz Both • Before Change in Tax • After Change in Tax 65
LEGAL PROVISIONS OF TIME OF SUPPLY OF GOODS Section 12 (1) • Liability to pay tax on goods shall arise at the time of supply of goods Section 12 (2) • Time of supply of goods on forward charges Section 12 (3) • Time of supply of goods on reverse charge Section 12 (4) • Time of supply of vouchers Section 12(5) • Time of supply for residual cases Section 12 (6) • Time of supply for addition in the value of supply www. gstindia. biz 66
LEGAL PROVISIONS OF TIME OF SUPPLY OF SERVICES Section 13 (1) • Liability to pay tax on services shall arise at the time of supply of services Section 13 (2) • Time of supply of services on forward charges Section 13 (3) • Time of supply of services on reverse charge Section 13 (4) • Time of supply of vouchers Section 13 (5) • Time of supply for residual cases Section 13 (6) • Time of supply for addition in the value of supply www. gstindia. biz 67
LEGAL PROVISIONS FOR CHANGE IN RATE OF TAX IN RESPECT OF GOODS AND/OR SERVICES Section 14 (A) • Goods and/or services supplied before the change in rate of tax Section 14 (B) • Goods and/or services supplied after the change in rate of tax www. gstindia. biz 68
TIME OF SUPPLY OF GOODS UNDER FORWARD CHARGE Time of Supply of goods under Forward charge (whichever is earlier) Date of issue of invoice by the supplier Date on which supplier receives the payment Last date on which invoice required by the supplier Date of payment received by the supplier shall be earliest of the following: - Date of entry of receipt in books of account of the supplier - Date of credit in bank account of the supplier www. gstindia. biz 69
Amount Received in excess of Tax Invoice Such excess Amount is up to Rs 1000/ Time of Supply such excess would be at option of taxable person Date of issue of Invoice instead of Receipt of Money www. gstindia. biz 70
TIME OF ISSUE OF INVOICE FOR SUPPLY OF GOODS When Movement of Goods Required Before or at the time of removal of goods When movement of goods not required Before or at the time of delivery of goods Continuous supply of goods Earliest of the following; Time when each payment is received Time when each statement is issued www. gstindia. biz Goods taken on approval Earliest of the following; On approval Six month from the date of approval 71
In case supply to unregistered person is for Rs. 50, 000/- or more tax invoice should contain : ü Name ü Address of the recipient ü Address of delivery ü Name of State www. gstindia. biz 72
MEANING OF REMOVAL OF GOODS ü Dispatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier, or SECTION 2(96) ü Collection of goods by the recipient thereof or by any other person acting on behalf of such recipient. www. gstindia. biz 73
MEANING OF CONTINUOUS SUPPLY OF GOODS Supply of goods which is provided or will be provided SECTION 2(32) ü Continuously or on recurrent basis, ü Under a contract ü It may or may not be through means of a wire, cable, pipeline or other conduit. ü The supplier sends invoice to the recipient on a periodic basis. www. gstindia. biz 74
TIME OF SUPPLY OF GOODS UNDER REVERSE CHARGE Earlier of the following dates: Date of receipts of goods OR Date of payment of goods in the books of recipient of goods OR Date of debit in Bank Account OR Date immediately following 30 days from the date of issue of invoice When date can not be determined above: Date of entry in books of account of the recipient of supply www. gstindia. biz 75
TIME OF SUPPLY OF VOUCHERS FOR GOODS Date of redemption of voucher Date of issue of voucher www. gstindia. biz 76
TIME OF SUPPLY OF SERVICES UNDER FORWARD CHARGE Time of supply will be earliest of the following: Date of invoice, if invoice issued within time Date of provision, if invoice not issued with in time Date of receipts of payments Date of payment received by the supplier shall be earliest of the following: Date of entry of receipt in books of account of the supplier Date of credit in bank account of the supplier www. gstindia. biz 77
Amount Received in excess of Tax Invoice Such excess Amount is up to Rs. 1000/Time of Supply such excess would be at option of taxable person Date of issue of Invoice instead of Receipt of Money www. gstindia. biz 78
TIME OF SUPPLY OF SERVICES UNDER REVERSE CHARGE Other than Enterprises Associated Enterprises and supplier of Service is located outside India Date on which payment entered in books of accounts Payment Debited in Books of Accounts Date of entry in the books of accounts of the recipient Date of payment Date following 60 days from the date of issue of invoice by supplier When date can not be determined above: Date of entry in books of account of the recipient of supply www. gstindia. biz 79
TIME OF ISSUE OF INVOICE FOR SUPPLY OF SERVICES Normal Supply With in 30 days from the date of supply of services Continuous supply of Services On or before the due date of payment, in case of continuous supply of services where due date is ascertainable. On or before the date of payment , in case of continuous supply of services where due date is not ascertainable Cessation of Service Time when supply ceases to the extend supply made before such ceasation On or before that completion, in case of continuous supply where payment is linked to completion of an event. www. gstindia. biz 80
MEANING OF CONTINUOUS SUPPLY OF SERVICES Supply of goods which is provided or will be provided SECTION 2(33) ü Continuously or on recurrent basis, ü Under a contract ü It may or may not be through means of a wire, cable, pipeline or other conduit. ü The supplier sends invoice to the recipient on a periodic basis. www. gstindia. biz 81
TIME OF SUPPLY OF VOUCHERS FOR SERVICES Date of redemption of voucher Date of issue of voucher www. gstindia. biz 82
TIME OF SUPPLY OF GOODS/ SERVICES RESIDUAL PROVISION : A) In a case where a periodical return has to be filed, be the date on which such return is to be filed; B) In any other case, be the date on which the tax is paid. Addition in the value of supply Interest Late Fee Penalty FOR DELAYED PAYMENT Time of supply – Date of receipt of additional value by recipient www. gstindia. biz 83
TIME OF SUPPLY : CHANGE IN RATE OF TAX The taxable service has been provided before the change in effective rate of tax Scenario 1. Events Before change in Events after change in Time of Supply effective rate of tax Invoice issued All activities before Earlier of following: Payment Received change in rate of tax date of receipt of payment or date of issue of invoice 2. Invoice issued Payment Received Date of issue of invoice 3. Payment Received Invoice issued Date of receipt of payment www. gstindia. biz 84
TIME OF SUPPLY : CHANGE IN RATE OF TAX The goods and or service has been supplied after the change in effective rate of tax Scenario 1. Events Before change in Events after change in Time of Supply effective rate of tax Invoice issued Payment Received Date of receipt of payment 2. Invoice issued Supply is done change in Earlier of following: Payment Received effective rate date of receipt of payment or date of issue of invoice 3. Payment Received Invoice issued www. gstindia. biz Date of issue of Invoice 85
TIME OF SUPPLY : CHANGE IN RATE OF TAX The date of receipt of payment shall be the date of credit in the bank account if such credit in the bonk account is after 4 working days from the date of change in rate of tax. www. gstindia. biz 86
ashu. dalmia@ada. org. in +91 -11 -22466591 +91 -11 -22422707 +91 -11 -45665691 www. gstindia. biz www. ada. org. in www. gstindia. biz 87
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