Coreept of TTC

ITC i tHe keart p el of GsT. Bt bofore we

undefod
ITC, we Nupt Undegtood te Me
9n'ag
Q pt ax: The Tay Hat aa
ngitkred feron ay Purchase
Calledi Enpet Tay.
de fred unden sec 2) oof CsT
buiney is
Cs Act.
frput Tay mear
kd tay (79s7)
He Centl Tay (oa), state Tas
(saor), egrg
Unjon Tertonjg tax (UTGT) charged
On
Spre
I abo nclde tas faid
Siulee to a s1gin brd Ponton
Revense clarge botis ond On -

tay clargod
Defirnti of7C
meimy dhedst of opet
pt tas
fom iah'
Cutuend Dpplèy is toen
"mejnt at He tine of tayird
lax you Lne abherdy faid or tput
dnput
aput ond
ou
raUnt.
h o ler wordy beiiney Crn ncdsce lejr t x

claimid redit te extnt of GsT faid on Punchase

lax off lo on it ie, lo
mrX, sold ch od at /Soo t co
New ta tadn kas t lleel 7ax so fom
3 /5o t gunt beet to frd abendy faid
 New
a

Condihon necesa tor btaing 7 ?

f : Reg istened fr on is
ITc entitled to tLe aedAit of
As Per ste ls Condihonp
(2)’" Pose tion cfa Tax
.The Receipint Neyt Hereoice
.TEe tax tejed H hoeds f
beon achally fad to Heclag.d in Haspet of uch Sipply SBrice.
"funistig 'gount
valid etun undey cet'on 39.
fa
Conditon fr claimig

Possese ion of Tax

byig
doeument (Gruojcay) Tax Gvable
Cayret of Tax 39
Greocly for Snujees
Jeceied
by Dobi# Note e
o"
Debit Nofe Ched't Nola
where a tax rueiee kas
TLa Tasgble besn issved foy
be ley valie or tax
tax Sppy of any
chagd that tay heoice odin |Tfunderuiayo
ne
Htn txasla chargd
vale in hefpeet
in
egilred fefon Shato ierve
Qntai g cuh fenticalarg to He
bo
eipient are debit rote
fregcikd.
 elit Note ae explajaed ondes ne 2 (3J) o6 He Coo
Tasale wle froent He auofee . le He
taxokle aount or

hyedle.
Flaw clat
nckase hetta /Rtn Butwad
retned oodp fo
alang wit
Debi't Nofe
Phepre
ae sretied.
"Detail of Jood
Srwoice
As ey e. Chedit Note
3Y(1) of CcsT act,
alese a tay fuoice fas
Or botth and been issead foH Sppy of
t He tayable
te ang goodh or
exceed tta tasoblevele oh tax chansed in that Hat tax uoice is
lwhoe He foody vale ih fourd
He
lpplied ane hetncd bey of
te
h

regisknad bo th ane necepient

-
Chedt note fenson ay issue found to be
a
as def
inad
meane docme nt ip undsy
is t He 1e cipeint
2(37) a
defeitnt
ced't dyte
note.
yed.
jved of (9T 2017
Containg Nane of He Hegiiened Poron nde Seo 340)"
lustom
Detaily of fcod
Amt off Brut.
Also UsRd if
sale huoice
SHOT ON POCO M
 62) (e. /en-fie
y
60) (sec.
s9) (c.Aietmerd Silf 1
Hent asess 7ypes
of Tudgeret
Simmay,
ment asses Re- (b)
at His Unden liab:iy taxdekrningtofhen meansHjeument rdude itand
iad'btu 2(11), siec Aaortoding
tetyn examige
He auttax horilir ties oftrey Cothe axpayes
e to hyfed
tax Wcih Proels
by a i .7
?
a:
Gnedtte shallhe fT7c lcdgo Gedl't Eleotonje H-ough aueimt
chedit benie Elee
Busines. jn
Used SlChedi
oy t
pon. feH Regirter
ed 0
16) 27c Flg;kis
of
frodset fmant
of
e.Goe of
Detaly
(itno 'of
None
unrd. Reton setad/ Sales
 Tasfuyo laxask /Tayation Aubait.
n is, Ha ors "Uab le to delernine valve
Pay tHe ba Lingelf. Unole to dekrmine He
"Ony heyi knad Pou on bete of tay
Can Poy te tax on go ATa tay auttorihep con
Siviceg on both to Hi toy dactept gect H oder

Skps of Baivioral AsHt Ha ulue

Kejugt by tasfa yer tlst ddy't dekrmine nte of Joode or
Sociceg /ak of tay:
Onden of Booitora/ Aarmt
Freaation of bnd and lcuniy by foye.
Final Atnynt Chden.
Tine linit tor fol Aumt
Under #;s, te fcPe tax Hutlotes (o/feor) Can
Ha all 91t Seitse (chet)
netr he subni ked by a hegii tered Porton
Vevih He ose ctrey of le hetsn fo
.Tla Ligl tax fayen autkri tiy ean Ti: is calld Johetiny (omp
Condoet Audit by offe(s) (ommeicate to ngi sfened on ton
Special audit unde sec (s)
spection , sarh ac (69)
& Bet Jlgonent AmntNorn - fle of Rstrm (62)
ssmt of Nen-fik of
Rtann 62 (07
 Fssmt of Non -fe o,f Reton(2)
3Undo Bert Tdgenent
when heg
no ir lond Peron foih to
Faily to
fonisk etnn vs 39(Monthlyl auake
96. feinish Ho neton wrin Ha Period
Merhored in te notco
On He hen.tHe
Bef of Lic
Jodgevent.
Assmnt of
Judgament AmntUnngirtoed Feyon (o1)
’ Undr Bet
when aJasbla Pepon as Ciable
was
Lkere Cbtain ay tax,
egistationbeeneuen tthougt iabla to do so o
of Pis negis>hen
hahen'kapte open ofCpnclfeesled hus 29/2).
Jdgomertonden helyart tax a4les
zoan or befyeerjcd.Gnd He tay babi lity
to tu bert
PAYMET UNER Gsg of froncal
o
Payet
Reg ictered undes GsT, Cn be
Taxobe To xon done Hog only
Pe Pesit t by.
Qd fat Taxtlein Govnt of
Basis ot tle basis of
Dffe1ent n autcdeyuand upply decahed to mat
-Onlines Chedit
fnent bantirg Paymert
UPT. No Cimit of Mong
-0ffine NEFT RT6s (No linit)
4 On te Counky
Hy oty Mode (oT) Gmst pto ok
Bregch bud
 Ekchonic Jedges shaw Ha senneg t tax
Tax deposih ond
ladiihe Payos.
ree
On tH dashband ofdiffenent
te Comon lof

Liab'iy Credit
PortalGashafkor Cogin
Dr

Fleo tronic nedit ledge,

Dn
AN He Cobl'he A) tte npat which we
fad Pay win be
Lothng off kore (DH.) Set fee
SGsT
CS T )csT /*
Tax Cablthes )1¢sT nfat Tay
UTÇST)-6c000 UTGST
Refund Yoo0
for y A tas fayer
fay fax on nfat
Put locco on qnd e fad
-Ga bilte
0
Rend
Efort AI)
6oo0
Re fundYooo

Refed.
tor Exy e npat kax wi)
z fay
Yeoo n Puct af
be
will efurd fo
0/20 fazfayes.
OT

ON Tax> fe- 2(62)

CO LTC

Condiho tor Ie 16(2)

MO

2(37)
’ 2(38)
79Py of Asnt 2/11)
(S9)
ogional asment (6)
sthutny of katin (6)
1 Non fle ot Retasn (6a)
Onsg istered enson (3)
(69)