HOW TO CHOOSE RETURN
FILING OPTION TO EARN MORE PROFIT IN GST REGIME
The Honourable Finance Minister of India under the
esteemed leadership of Honourable Prime Minister has published and made
available on public domain the draft model of Goods and Services Tax Law on
14.6.2016.
The Goods and Services Tax Act, 2016 will be
applicable all over India including Jammu and Kashmir.
The Constitution Amendment Bill for Goods and Services
Tax (GST) has been approved by the President of India.
Introduction of Goods and Services Tax in India will
be possible only if majority of States ratify the bill in their Assemblies and
for that purpose at least 50% of the States have to ratify the Amendment
Bill.
As on 1st October the following States and
Union Territories have ratified the legislation.
S.No.
|
Name
of the State / Union Territory
|
Date
of Ratification
|
1
|
ASSAM
|
12.8.2016
|
2
|
BIHAR
|
16.8.2016
|
3
|
JHARKHAND
|
17.8.2016
|
4
|
HIMACHAL
PRADESH
|
22.8.2016
|
5
|
CHHATTISGARH
|
22.8.2016
|
6
|
GUJARAT
|
23.8.2016
|
7
|
MADHYA PRADESH
|
24.8.2016
|
8
|
DELHI
|
24.8.2016
|
9
|
NAGALAND
|
26.8.2016
|
10
|
MAHARASHTRA
|
29.8.2016
|
11
|
HARYANA
|
29.8.2016
|
12
|
TELANGANA
|
30.8.2016
|
13
|
MIZORAM
|
30.8.2016
|
14
|
SIKKIM
|
30.8.2016
|
15
|
GOA
|
31.8.2016
|
16
|
ODISHA
|
1.09.2016
|
17
|
RAJASTHAN
|
2.09.2016
|
18
|
PUDUCHERRY
|
2.09.2016
|
19
|
ANDHRA PRADESH
|
8.09.2016
|
20
|
ARUNACHAL
PRADESH
|
8.09.2016
|
21
|
MEGHALAYA
|
9.09.2016
|
22
|
PUNJAB
|
12.9.2016
|
23
|
TRIPURA
|
26.9.2016
|
As more than 50% of the States in India has ratified
the Amendment Bill for Goods and Services Tax Act in their Assemblies, the
President of India has gave assent to the Constitution Amendment Bill on Goods
and Services Tax (GST) and thus the passage will pave the way for setting up of
a GST Council that will decide the rate of tax, Cess and Surcharges.
The Union Cabinet has approved the process, formation
and functioning of the Goods and Services Tax (GST) Council as per the Article
279 A of the Constitution on 12.9.2016.
The GST Council consist of the following composition:
Chairperson: Union
Finance Minister
Member: Union Minister of State (Mos) in-charge
of Revenue of Finance
Members: The Minister in-charge of Taxation or
Finance or any other Minister nominated by each
State Government.
The first meeting of Goods and Service Tax (GST)
Council has been held on 22.9.2016 and 23.9.2016.
The second meeting of Goods and Service Tax (GST)
Council is proposed to be held in October 2016 and Rate of Tax under GST will
be decided in that meeting.
There may be so many meetings of GST Council before
April, 2017. There may be so many to be
bills passed in respective Assemblies of various States. There may be many
debates. There may be so many Seminars,
Conferences, Training Classes at various levels in Offices and Trade Associations.
There may be so many guidelines about the introduction of GST. There may be so many representations from
Chambers, Traders and Entrepreneurs and Service Sector people to the State
Governments and Central Government. There may be so many representations,
arguments, discussions, agreements and also findings. The meetings, seminars,
conferences, training classes will be revenue oriented to Government and
exemption oriented to traders and guidance oriented to stakeholders. The Goods
and Services Tax Act will come into force with effect from 1.4.2017.
HOW TO EARN MORE PROFIT?
This article will be profit oriented to Business
Sector, Industrial Sector and Service Sector. No doubt. This article will lead all people to run
business without any loss.
REGISTRATION
The following categories of dealers should get
registration under GST Act compulsorily:
a)
persons
making any inter-State taxable supply;
b)
casual
taxable persons;
c)
persons
who are required to pay tax under reverse charge
d)
non-resident
taxable persons;
e)
persons
who are required to deduct tax under Section 37;
f)
persons
who supply goods and/or services on behalf of other registered taxable persons
whether as an agent or otherwise;
g)
input
service distributor;
h)
persons
who supply goods and/or services other than branded services, through
electronic commerce operator;
i)
every
electronic commerce operator;
j)
an
aggregator who supplies services under his brand name or his trade name; and
k)
Such
other person or class of persons as may be notified by the Central Government
or a State Government on the recommendations of the Council.
For other persons, the threshold limit for
registration under GST Act will be as follows:
AREAS
|
THRESHOLD
TURNOVER
FOR
REGISTRATION
PER
ANNUM
|
All States and Union Territories in India (Except
North Eastern States)
|
9 Lakhs
|
North Eastern States and Sikkim
|
4 Lakhs
|
Any supplier who carries on any business at any place
in India and whose aggregate turnover exceeds threshold limit as prescribed in
a year is liable to get himself registered.
Any person should take a Registration, within thirty
days from the date on which he becomes liable to registration, in such manner
and subject to such condition as may be prescribed.
Registration under Goods and Service Tax (GST) regime
will confer following advantages to the business:
· Legally recognized as supplier of goods or
services.
· Proper accounting of taxes paid on the
input goods or services which can be utilized for payment of GST due on supply
of goods or services or both by the business.
· Legally authorized to collect tax from his
purchasers and pass on the credit of the taxes paid on the goods or services
supplied to purchasers or recipients.
A person without GST registration can neither collect
GST from his customers nor claim any input tax credit of GST paid by him.
Even though the threshold limit for Registration is
fixed, voluntary registration facility is available to persons, whose threshold
turnover is below Rs. 9 Lakhs and 4 Lakhs under the Goods and Services Tax
Regime.
A person who starts a new business or service may get
registration voluntarily at the time of commencement of business itself without
waiting for the threshold limit for registration. Any person who has taken
voluntary registration under the Goods and Service Tax Act has to commence his
business or service within six months from the date of registration and if the
person who takes voluntary registration fails to commence business or service,
the registration will be cancelled.
EXEMPTION THRESHOLD LIMIT
AREAS
|
THRESHOLD
TURNOVER
FOR
EXEMPTION
PER
ANNUM
|
All States and Union Territories in India (Except
North Eastern States)
|
20 Lakhs
|
North Eastern States and Sikkim
|
10 Lakhs
|
TYPES OF RETURN FILING OPTIONS
AND TAX PAYMENTS
There are three types of options available under the
GST Act to dealers and service providers:
1)
Monthly
2)
Quarterly
(for Compounding options)
3)
Annual
Persons who want to avail input tax credit must opt
for monthly basis and persons who do not want to avail input tax credit may opt for Compounding and a deductor under section
37 (Tax deduction at source), a casual taxable person and a non-resident
taxable person may opt for Annual basis.
WHAT IS MONTHLY TURNOVER
FILING OPTION?
Disclosure of inward supplies or purchases and outward
supplies or sales and filing of returns every monthly along with proof for
payment of tax is called monthly basis filing of returns and for filing of
monthly returns the following procedures to be adopted.
DISCLOSURE OF SALES /
OUTWARD TURNOVER
UNDER CGST / SGST ACTS
EVERY MONTH
Every registered
taxable person, other than an input service distributor and a person paying tax
under the provisions of section 8 or section 37, shall furnish, electronically,
in such form and manner as may be prescribed, the details of outward supplies
of goods and/or services effected, during a tax period on or before the
tenth day of the month succeeding the said tax period and such details
shall be communicated to the recipient of the said supplies within the time and
in the manner as may be prescribed:
Provided that the
Board / Commissioner may, for valid and sufficient reasons, by notification,
extend the time limit for furnishing such details:
Provided further
that any extension of time limit by the Board/Commissioner of State Goods and
Services Tax shall be deemed to be approved by the Commissioner of State Goods
and Services Tax/Board:
Explanation:- For
the purposes of this section, the expression “details of outward supplies”
shall include details relating to zero-rated supplies, inter-state supplies,
return of goods received in relation to/ in pursuance of an inward supply,
exports, debit notes, credit notes and supplementary invoices issued during the
said tax period.
(2) Any registered
taxable person, who has furnished the details under sub-section (1) for
any tax period and which have remained unmatched under section 29, shall,
upon discovery of any error or omission therein, rectify such error or
omission in the tax period during which such error or omission is noticed in
such manner as may be prescribed, and shall pay the tax and interest, if any,
in case there is a short payment of tax on account of such error or omission,
in the return to be furnished for such tax period:
Provided that no
rectification of error or omission in respect of the details furnished under
sub-section (1) shall be allowed after filing of the return under section 27
for the month of September following the end of the financial year to
which such details pertain, or filing of the relevant annual return,
whichever is earlier.
Disclosure of inward supplies TURNOVER
under CGST / SGST Acts. (Monthly)
(1) Every
registered taxable person, other than an input service distributor and a person
paying tax under the provisions of section 8 or section 37, shall verify,
validate, modify or, if required, delete the details relating to outward
supplies and credit or debit notes communicated under sub-section (1) of
section 25 to prepare the details of his inward supplies and credit or debit
notes and may include therein, the details of inward supplies and credit or
debit notes received by him in respect of such supplies that have not been
declared by the supplier under sub-section (1) of section 25.
(2) Every
registered taxable person shall furnish, electronically, the details of
inward supplies of taxable goods and/or services, including inward
supplies of services on which the tax is payable on reverse charge basis
under this Act and inward supplies of goods and/or services taxable under
the IGST Act, and credit or debit notes received in respect of such
supplies during a tax period on or before the fifteenth day of the month
succeeding the tax period in such form and manner as may be
prescribed:
Provided that the
Board/Commissioner may, for valid and sufficient reasons, by notification, extend
the time limit for furnishing such details:
Provided further
that any extension of time limit by the Board/Commissioner of State Goods
and Services Tax shall be deemed to be approved by the Commissioner of
State Goods and Services Tax/Board.
(3) Any registered
taxable person, who has furnished the details under sub-section (2) for any tax
period and which have remained unmatched under section 29, shall, upon
discovery of any error or omission therein, rectify such error or omission in
the tax period during which such error or omission is noticed in such manner as
may be prescribed, and shall pay the tax and interest, if any, in case there is
a short payment of tax on account of such error or omission, in the return to
be furnished for such tax period:
Provided that no
rectification of error or omission in respect of the details
furnished under sub-section (2) shall be allowed after filing of the
return under section 27 for the month of September following the end of
the financial year to which such details pertain, or filing of the
relevant annual return, whichever is earlier.
Filing of Returns. (Monthly)
(1) Every
registered taxable person shall, for every calendar month or part
thereof, furnish, in such form and in such manner as may be
prescribed, a return, electronically, of inward and outward supplies of
goods and/or services, input tax credit availed, tax payable, tax paid and
other particulars as may be prescribed within twenty days after the end of such
month:
Provided further
that a registered taxable person shall not be allowed to furnish return for a
tax period if valid return for any previous tax period has not been furnished
by him
(2) Every
registered taxable person, who is required to furnish a return under
subsection (1), shall pay to the credit of the appropriate
Government the tax due as per such return not later than the last date on
which he is required to furnish such return.
(3) A
return furnished under sub-section (1) by a registered taxable person without
payment of full tax due as per such return shall not be treated as a valid
return for allowing input tax credit in respect of supplies made by such
person.
(4) Every
registered taxable person shall furnish a return for every tax period under
sub-section (1), whether or not any supplies of goods and/or services have been
effected during such tax period.
(5) Every
registered taxable person required to deduct tax at source shall furnish a
return, electronically, in such form and in such manner as may be
prescribed, for the month in which such deductions have been made along with
the payment of tax so deducted, within ten days after the end of such
month.
(6) Every
Input Service Distributor shall, for every calendar month or part
thereof, furnish a return, electronically, in such form and in
such manner as may be prescribed, within thirteen days after the end of
such month.
(7) Subject to the
provisions of sections 25 and 26, if any taxable person after furnishing a
return under sub-section (1) discovers any omission or incorrect particulars
therein, other than as a result of scrutiny, audit, inspection or enforcement
activity by the tax authorities, he shall rectify such omission or incorrect
particulars in the return to be filed for the month or quarter, as the case may
be, during which such omission or incorrect particulars are noticed, subject to
payment of interest, where applicable and as specified in the Act:
Provided that no
such rectification of any omission or incorrect particulars shall be allowed
after the due date for filing of return for the month of September or second
quarter, as the case may be, following the end of the financial year, or the
actual date of filing of relevant annual return, whichever is earlier.
WHAT IS QUAERTERLY
TURNOVER FILING OPTION TO PAY TAX AT COMPOUNDED RATES
This option is available to the persons whose
aggregate turnover is upto Rs. 50 Lakhs per annum with the following condition:
A registered
taxable person will be permitted, whose aggregate turnover in a
financial year does not exceed [fifty lakhs of rupees], to pay, in
lieu of the tax payable by him, an amount calculated at such rate as may be
prescribed, but not less than one percent of the turnover during
the year:
Provided that no
such permission shall be granted to a taxable person who effects
any inter-State supplies of goods and/or services.
Provided further
that no such permission shall be granted to a taxable person unless
all the registered taxable persons, having the same PAN as held by the
said taxable person, also opt to pay tax under the provisions of this
sub-section.
(2) A taxable
person to whom the provisions of sub-section (1) apply shall not collect any
tax from the recipient on supplies made by him nor shall he be entitled to any
credit of input tax.
Provided that a
registered taxable person paying tax under the provisions of section 8 of
this Act shall furnish a return for each quarter or part thereof,
electronically, in such form and in such manner as may be prescribed, within
eighteen days after the end of such quarter.
Switch over options
from monthly to compounded rate and from compounded rate to monthly available
with certain conditions.
WHAT IS ANNUAL TURNOVER
FILING OPTION?
Every registered taxable person, other than an input service
distributor, a deductor under section 37 (Tax deduction at source), a casual
taxable person and a non-resident taxable person, shall furnish an annual return for
every financial year electronically
in such form and in such manner as may be prescribed on or before the thirty first day
of December following the end of such financial year.
REASONS FOR INCREASE IN
PRICES
A product
reaches the consumer from the manufacturer through the following distribution
channels.
1. Manufacturer / Producer
2. Distributor
3. Wholesaler
4. Retailer
5. Consumer
Each step of
distribution channel increases the costs of distribution. Reducing the steps of
distribution channel is a common way for businesses to cut expenses.
A manufacturer
or producer add some percentage of margins and sells the same to a distributor. The distributor
adds 5% to 10% margin and sells the same to the wholesaler. The wholesaler adds 2% to 20% margin
(Depending on the schemes given to those who buy in big block) and sells to
retailers. The retailers adds 10% to 25% margin and sells the same to
consumers.
At every step
the value of products or goods increases by means of administrative expenses,
freight expenses, handling charges, loading and unloading expenses, storage
expenses and profit margin. The product
reaches the consumer or customer from retailer at a higher price and for the
difference of turnover Value Added Tax levied.
The profit
earned by the retailers who sells goods or products to consumers or customers
differs based on the filing of their returns.
BEST RETURN FILING OPTION UNDER GST REGIME
The purchase price of each commodity
differs by each buyer based on their return filing options and hence the
selling price of commodity has to be fixed based on the purchase price to earn
profit by each buyer.
Is it true?
Yes.
Please see the
following example.
Purchases and
Sales effected by a dealer opted to pay tax on monthly turnover basis
(GST TAX RATE
ADOPTED @ 18%)
Purchase value of 500
Nos. of
Readymade Garments
at Rs.100.00 each
excluding CGST and
SGST Rs.50000.00
CGST @ 9% on purchase Rs. 4500.00
SGST @ 9% on
purchase Rs. 4500.00
-----------------
Total Value of 500
Nos. of Readymade Garments Rs.59000.00
-----------------
This is a local
purchase bill. The goods were purchased
from a dealer who is paying tax on monthly turnover basis. The seller may be a manufacturer or an
importer or inter-State buyer or reseller of readymade garments within the
State.
If the above
purchases were made by a dealer who opted to pay tax on monthly turnover basis the
purchase cost and the selling cost and tax elements will be as shown below:
The buyer of the
above goods is a registered dealer under the GST Act and opted to pay tax on
monthly turnover basis and hence he will take CGST of Rs. 4500.00 and SGST of
Rs. 4500.00 as input tax credit and avail adjustment of Input Tax Credit on
Reverse Charge basis while selling the same goods at a higher price.
See the following example.
Sale value of 500
Nos. of Readymade
Garments at Rs.105.00
each Rs.52500.00
CGST @ 9% on sale Rs. 4725.00
SGST @ 9% on sale Rs. 4725.00
Total sale value of
500 Nos of
Readymade
Garments Rs.61950.00
Rate per 1 piece of
Readymade Garment
Rs.105.00 + 9.45 + 9.45 Rs. 123.90
DETAILS
|
TURNOVER
|
CGST &
SGST
|
PURCHASES
|
50,000.00
|
9,000.00
|
SALES
|
52,500.00
|
9,450.00
|
DIFFERENCE
|
2,500.00
|
450.00
|
The difference of
turnover will be dealer’s profit earned on sales and the difference of CGST and
SGST will be paid to Government from the CGST and SGST collected from the
customers.
In this case the dealer
earns 5% profit and sale value of each readymade garment works to Rs. 105.00 +
CGST Rs.9.45 + SGST Rs.9.45 = Rs.123.90
A consumer or a
customer or a buyer will enquire the rates in various shops and try to purchase
the same where the price is at lower cost. A customer may purchase the
readymade garment at Rs. 105.00 + 18.90 (CGST & SGST) = Rs.123.90.
Purchases and
Sales effected by a dealer who opted to pay tax on QUARTERLY turnover basis AT
COMPOUNDED RATES
Purchase value of
500 Nos. of
Readymade Garments
at Rs.100.00
excluding CGST and
SGST Rs.50000.00
CGST @ 9% on purchase Rs. 4500.00
SGST @ 9% on
purchase Rs. 4500.00
-----------------
Total Value of 500 Nos.
of Readymade Garments Rs.59000.00
-----------------
This is a local
purchase bill. The goods were purchased
from a dealer who is paying tax on monthly turnover basis. The seller may be a manufacturer or an
importer or inter-State buyer or reseller of readymade garments within the
State.
If the above
purchases were made by a dealer who opted to pay tax on quarterly turnover
basis (Compounding rates) the purchase cost and the selling cost and tax
elements will be as shown below:
As the dealer has
opted to pay tax at compounded rates the dealer cannot take input tax credit
and he cannot adjust the same against output CGST and SGST payable. Hence the
purchase cost of the above materials by the dealer who is paying at
compounded rates will be at Rs. 59,000.00.
If the dealer paying tax at Compounded rates and if he wants to adopt 5%
Gross Profit, the selling cost will be as follows:
Purchase value of
500 Nos. of Readymade
including CGST and SGST Rs.59000.00
Add 5% Gross Profit Rs. 2950.00
-----------------
Sale value of 500
Nos. of Readymade garments
at Rs.123.90 Rs.61950.00
Rate per 1 piece of
Readymade Garment Rs. 123.90
In order to gain 5%
Gross profit, the compounding tax paying dealer has to add 5% margin on the
purchase value and CGST and SGST paid on purchases and then sell 1 piece of
Readymade Garment at the flat rate of Rs. 123.90.
The dealer has to
pay 1% Compounding tax of Rs.619.50 from his margin.
Both dealers are
selling goods at the same rate. The dealer paying tax on monthly turnover basis
collects tax from the consumers or customers and pays tax to Government after
deducting the tax paid on purchase Bills. The dealer paying tax at compounding rate pays
compounding tax from his margin which leads to lesser profit.
ANNUAL TURNOVER CALCULATION EFFECT
Let us calculate
the sales turnover with comparison for whole year. The profit margin for
monthly tax payer has to be added with the basic price and the profit margin
for compounding tax payer has to be added on the purchase value including CGST
and SGST.
DETAILS
|
MONTHLY TAX PAYER
|
COMPOUNDING TAX
PAYER
|
Purchases
|
39,00,000.00
|
39,00,000.00
|
Add CGST at 9%
Add SGST at 9%
|
3.51,000.00
3.51.000.00
7,02,000.00
|
3.51.000.00
3.51.000.00
7,02,000.00
|
Total
|
46,02,000.00
|
46.02,000.00
|
Purchase cost
|
39,00,000.00
|
46,02,000.00
|
Add 5% margin
|
1,95,000.00
|
2,30,100.00
|
Goods to be sold
|
40,95,000.00
CGST 3,68,550.00
SGST 3,68,550.00
48,32,100.00
|
48,32,100.00
|
CGST @ 9% due
SGST @ 9% due
|
3,68,550.00
3,68,550.00
|
48,321.00
(at 1% on sale
value)
|
CGST @ 9%
SGST @ 9%
To be paid to Government by monthly tax payer.
1% compounding tax to be paid to Government by quarterly tax payer.
|
17,550.00
17,550.00
35,100.00
(The monthly tax
payer collects output CGST and SGST from the customers and hence he has to pay only the
difference)
|
48,321.00
(The compounding
tax payer is not eligible to take input CGST and SGST paid on purchases and
hence he has to pay 1% tax from his margin
|
Net Sale value received
|
40,95,000.00
|
47,83,779.00
(After deducting
1% Compounding tax paid from dealer’s margin
|
Less Purchase cost
|
39,00,000.00
|
46,02,000.00
|
Profit after payment of CGST & SGST
|
1,95,000.00
|
1,81,779.00
|
The dealer who is
filing monthly return gains more profit of Rs.13,221.00 when compared to the
dealer who opted to pay tax on compounding basis.
Thus the profit
earned by the tax payer on monthly turnover basis will be higher than the profit
earned by the tax payer on quarterly turnover basis because the dealer who
opted to pay compounded rate has to pay tax from his profit margin whereas the
monthly turnover basis tax payer collects CGST and SGST from customers and
remits only the difference.
Thus the profit
earned by the dealers paying tax on monthly turnover basis will be high and
they can develop their business all over the world without any restriction to
the maximum extent and gain more profit on huge purchases and sales. The
dealers who opted to pay tax on compounding basis have to effect purchases only
from the registered tax payers locally and effect only local sales that also to
the maximum extent of Rs. 50 Lakhs including compounding tax payable. Thus the
compounding tax payers cannot develop their business.
There are also some
other disadvantages while choosing the option to pay tax at compounded rates
and they are:
DEALERS PAYING TAX ON
MONTHLY TURNOVER BASIS
|
DEALERS PAYING TAX ON QUARTERLY TURNOVER
BASIS AT COMPOUNDED RATES @ 1%
|
Can avail input tax credit on purchases
|
Cannot avail input tax credit on purchases
|
Can effect inter-state supplies of goods and
/ or services
|
Cannot effect inter-state supplies of goods
and / or services
|
Can effect imports
|
Cannot effect imports
|
Can effect exports
|
Cannot effect exports
|
Business people in the same category will
effect purchases and avail input tax credit and there may be heavy purchases
by other business people. Business to
Business and Business to Consumer sales will not be affected.
|
Business people in the same category will
effect purchases and will not avail any input tax credit and they will have
to pay tax for such purchases at the time of sale and hence business people
may avoid purchases from compounding taxpayers.
|
Output tax can be collected from the
customers and the difference between output tax and input tax paid after
reverse charge.
|
Compounding tax has to be paid from the
dealer’s margin and will not be collected from the customers.
|
No limitation of turnover
|
The sales turnover limited to 50 Lakhs per
annum.
|
Monthly Tax payers should file sales details
before 10th of succeeding month and confirm purchase details
before 15th of the succeeding month and file returns before 20th
of succeeding month.
|
Quarterly Tax payers at compounded rates
should file quarterly returns before 18th of the succeeding month.
|
Timing of payment will be between from 00.00
to 20.00 hours (After 8.00 P.M. to next day morning 6.00 A.M. E-payment
facility will not be available.)
|
Timing of payment will be between from 00.00
to 20.00 hours (After 8.00 P.M. to next day morning 6.00 A.M. E-payment
facility will not be available.)
|
Under the Goods and Service Tax Regime, all tax payers eligible for
threshold exemption will have the option of paying tax with input tax credit
(ITC) benefits.
Hence the dealers who are under the threshold exemption may also opt for filing
of return on monthly turnover basis and avail input tax credit and pay the
difference of CGST and SGST.
Similarly instead of opting quarterly basis i.e. compounding option, the
dealers may opt for monthly filing of returns to avoid payment of Compounding
tax from their profit margin. They can easily increase the volume of turnover
and to attract more valuable customers at competitive rates.
Choosing
Monthly Turnover Basis Tax Return under GST Regime will
fetch more profit
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