thivegity Puestion Papesr PAGE No.

DATE
Apsül 2023

Q1A
he deducto has t deduct tay fcro deductee
whege total value of unecontaact exceedy
Suply
)250,000
Fees of pex day chall be leied tth delay in tiush

3. he becMS o accOunts Aequised to he maintaüned by

hesletede d pescn to be etained
BG he dade of Aing the annual hetn

Jndian Exduie Econcnic Zone mean ahea

nalthcal mles to o bose ine of Jndia
200

S.
of Jnda
leanance

6, an extension Custoa Psst

Container Fag Station

Duty is t count-balance. Sales

Sales tax
VAT onke conticle beitg Sld in nclia
Additional
 Cotikcate
rawback
Jndeest ToS
Duhy
S.Pety
Theft
Bocd Consunecl
on occds
Ex-fatusy
qtetactuy selleu ->Paáce
at
6
is
duysaequadd ahich chage dRote ’)
sing cnly
3Righ
Sea
Audit2.Secial
Retn Annual b)
4eaS 5
Espot
is ceuendec
wanehawg
to foa peuod Maximum
marimu psoide shall
pod of be
4.Dity
4 Amatwback
s
DATE
No. PAGE
 PAGE No

DATE

CGST SGST
Pooticulas TGIST
Output Tax
Intorstate dupply of gDod 18000O

18.00O
Iothatate Supply o> gosda
1%,000O 1&.00o
I80.00O
Total A

Thput Tax 20,00O 30,00O

25,00O
Cpening Balance *4455 u455
IntnastaBe purchare cpsds
24455 34455
25,00O
Total B

155,000 (6455) (l6,455

(A- B)

(22910) 6455 16.455

Aiet Tak fayable |liiy 132,09O N

 PAGE No,

DATE

Poohiculas
T6ST) CGasT)
QutputTax
Sold qpcd to Yah in ask
1500
Sold_cpod to Pait in Nonded
326.00o x(8 G7 63.000 63.000

56.000 56,000

Poided sences to Ruhiin AKola

(640,00O K28 12s7 to,o00 to.o00
OS,0OO

Paovided &aier to Shroidha in Aine |O8,o00

Lo,98,oo x|2 i12]
Total (A 216.00o
96.50O I96500
Jnpd Tax
pening Balance IO,000. 35,000 35,000
Ruchased 30,000 30.00O
s60,0OO x1 2 2
Puschased qocdi nom klhap 0,000
Lu20.00o x, 5 (o5J
36.000
236,000K Is l8
Ayaledsee tam Ahmadragt 48000 Q8O00
L84600ox 25 \28
Ayciled svices 36.000 36,000

Ayaled ices fhom Abiavati Q0.00O

5 los]
46,000 229,000 229,000
Total
 CA-A) 1to,000 (32500) (32,500)

65.000 32500 3a50O

105.00o
Net Tax lablty

Amaunt
Pattculas
54.00O
Cast of Nachine ($ CAD)
C$CAD) 2200

Handing ChagesC CAD) 250

FoBCs CAD) 56 45O

in TNR Ca) Q5t

57 32,1#,650
FoB yosue
340.5O0
Chag Lasoxsal
Buing onsission 4.50
36,199

36.38,599
CIE Vaue Asesable Vaue
 Psud
=Paid
Drty Custzn Tctal
502524 qoecs impote Nalcue
Beo)Ccoaf Sichahf oalahe Socal (4)
45243
y52,494 aue CIF
Vale CIE
G00
SGD) C$ Value FOB
(5o0) Inauhance$
Shn) (-)
(Goo)
Value CIE
Anount PoorticuLa
3b..
DATE
No. PAGE
 PAGE No

DATE

Sor
Panticulass Amount
Assess able Volue 25,00.OOO
C4) Basic Cutorn Dity (25,00,000 xIO ] a50.0O0

25,000
Amount availalale fo IST 34.00,OO0

Value of imposted Fibhe Gikanule 38.08O00

13.08.CO0
Totak Duty Payahle

Paotieula Ma Du Rtng Ma.DoPera Xiacching

Excmpd Exempt Exempt
Laptop Extmçt Exegt
5000
wine | BottHe
Digtal Casnehc 19,000
Mobile 25000

GiF A 24000 245 OO

(i5,000) (15,000)
250O
Custom Ducty G3S.5
 PAGE No.

DATE

Saln
lo
Data Shoe
etail
canifattes heqistsecl iin Husnt c ld qoocl
to elles in Delhi at Vaue
Cexcluding uhethen E-way bill is siegused?
Yes Elway ill is Seqwed the Value Cincduire of
nST mose han bo.OO0

ehnoneasls hefnded 720,o00 in

actual dnawback On. Ro -6- 23. The Same
he lepad ment On 20 -10-23ou
Sseqihed to Calcule

Intest =
365

Hls Gouinde ltd eatsed taxable pehson Kle nohmal

due 2lstJy2023
hat fees Govnd should

Late ees X 50
 PAGE Nc

DATE /

Colou ot BOE
Fon Hone Condumphon white
Fos êhehousing Yellow
fon Ex - bond Cleoane Gaeen

SlPaoduct P : Dhawback is adisstble aisuin that

that the
eSatisiedbut he amont of
Condiion
daawback Shestitted to lsdof Naket

toihe
20,00K ) ie 2u0,.000 is l e
b)l d of Mnket Prace

amount ot dhawhatk sholl he imited to o0o

Paduct Dawback is not adtd sible becase

mote han
4he Value ot expont qoods is not
the cae
3mpssted good, ohile the
Vae is \6,00,000
the ampoted
EOg is jst
' Dacuwback is adlasible asuming that
andits cehe Stisied
ie 420
 PAGE No.

DATE

PhoductS: Ohawback is. nst adnisaible because the

Pao duct S is manulacted duty-ee implts.
 PAGE No

Apil 9024 DATE

cp A.

Electnonic Casa Ledgc

2Elecdnaníe Csedit Ledqsn

3. Hectsonic Liability Registe
Paynend o! Output Tax

5Pauya.enk oe Tax, Intehest, Penadty

Chedit of IGsT

IShipping Bill.

Bill af Expott
Declanation

Iapost Repast

be issued by the deductoh to

he decuctee TSue
 PAGE No.

DATE

These is theshold
no
take Seqisttion False

3. As`essoer f \euy
Mot Vehicles Car nere be hequended baggage. hue
5.nocda incucde ány kind naovalble

6Shipping billis Psled by sippiag Conpany falge

(ustorm Pot an appointed Such by cBsC.
Tue

s Antie dunaging duty qosda, County and expoate

speciPic Thue

actiityshall nod be allouk in

9.Nanulactwing
Wehowse false

mey
eritted Taue
 PAGE No

DATE

Pohiticalab CGST SGiST

Output Tax
Soldqpods in Hydoahadl

Seld qocd in arnou 48,000

Phoided,Seices in Jmphal 6150

L135,000 x 5 ]
Phaovided soviies in Raipue 133,000 (53,000

Total 6245O \53000 193.000

Teput Tax
23.000
Opening Balance
5.600

Iwchd Supplies om Pali 2L,50O

Irwsnd Supplies hom Kohba 51.000 5L.000

Total 22\00O

(A-9) 55,65O (G&.oo) 19.000

withIGST (55650) 5565 O

Net Tuy liakilthy BalanLe c to (2.350 ) 49,000

next month
 Dad Duty Custurn Total
tnachine Impoted ofValue
TGST ton auailable Amount
) in ValueAsxessable
Rute Exchanap
25 O,489. Vale CIE Yalue able Assers
is
le whicherr
732
5 FoR) l.25of(Inshance'C
S660
160 C4)
500 DeigDerelopmertCommisioo a)
9000 FOB
Asnount Pcaticuls
DATE
NO. PAGE
 PAGE No

DATE

Pooticua
45,60,O00
(4) Tanipoatation 2 15, O00
Iniance 150,0OO
Asessable Value

35.6 5o
Amount avoilable o TGZT 54,00l50.
i6,52,042
Value f fmp0ted LED TVs 5, 52,192

Ttal Cstn Dty Paid 26,2t, 92

Passeng ighi Waie DutyEee Alloeance AV Duts

52,000 50,00O 2000 0
Ma 22gma 1540
\1O,500O 50,000O G0,5Oo 23,293
38gma
 PAGE NO.

DATE

Poonhcles Us.Joho Daugit

PensonaLERRct Exempt Exempt Evermpt
Erempt Exempt
Laptap 6200
2 BotHe Wodka
Bte Vodka
22.000
Digital 34.000
Mobile
28.20O 3t,100
GEA
(15,000) (5.000)
13.200 22100
35,30O
13.59
Cstom Dy
 PAGE No.

Septembe 2024 (ATkT) DATE

Pagtnerd Gf TOS
Annual Retio
2,GSIR- 4

3} Spedal Audit
Irnpszt ay Vehicle
Tmpoà Repcot
Gecss Specific
Resituat Heth
GSEREG-O6

YGhoody Corumed on Bocod Reaquc d a sthel

a lessel.

Petty Thet
Bhand fate
Applicochon fzon Arti Duzping
Dichy Dhauhack
 PAGE No.

DATE

YTDS Cenicate is to be fusihe in foha GSIR-7 Tue

2The (he lit CCoST Can be utlized n paument of
CGST anly Lalse
3, Annual Retoo
months fom the

Registeed pesco Can maintain Ondy he

he pincipa place of businein clectbonic frthm

5.Spehal Ait is to be
peicd Tue

Aiessment o Aax happeca at ts leay. Taue

Goola inclnde kind oouable

Cutomn pomt S appointd an uch by ceTC

Thue

SEeguezd Can be lewied

leie phaisionally Tue
Monuactusing achiity shall
shall not he allawes in coctheholae.
Ealse
 PAGE No.

DATE

Patiass IGST CGST

Sutput Tax
Sald goods in Hydoabad

Sod Goods in Jamnu

Raipua 15300O 153000

t00.0OOX 18]
Praouida Senaces in Japthal. 61500

Totol 923,50O 5300O 153000

Iaput \to,ooo 2300O

Opening Balance o,000
15,600

Inwad Suppls om Pali 21500

5-1]
om Kosba 51000
Inwd upply

Total 22100O

ÇA-B) lG4OO (Gs.000) 19,000

OCheait adyustment
U8,400 19,000
HEectaCc Cash ledaer (16.200) (2u,000) (39,000

Balance c to nextmonth 3oo (34,000) 40,000

Ne Tax Payable
 PAGE No.

DATE

Q3.

Patculos BhetBee Chieke Bsucele

Pesonal Efect Erençt Ertrat Erempt.
Laptup Exemg Excript
wine
wine Bottte
Ditad Camea
Noble
GE A 22,00O

38.5 l" 2695

CustonDity
16 255 Paid Dity Custorn Total
6 Macine Ionposted Value
l
ToSr ha
auaohle Arncurt
5
5 Value CIE
S Value CIE
1432
JasLanreiI25-/-
Foe) Tetal G)
G660
chaias Deekpmet aDesignd
Cost FoB
Amount Paohclcbs
DATE
No. PAGE