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gptkbp:instanceOf
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gptkb:indirect_tax
|
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gptkbp:abbreviation
|
gptkb:GST
|
|
gptkbp:administeredBy
|
gptkb:Central_Board_of_Indirect_Taxes_and_Customs
gptkb:GST_Council
|
|
gptkbp:amendedBy
|
gptkb:101st_Amendment
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gptkbp:annualReturnDueDate
|
31st December
|
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gptkbp:appliesTo
|
goods
services
businesses with turnover above threshold
|
|
gptkbp:CGSTFullForm
|
gptkb:Central_Goods_and_Services_Tax
|
|
gptkbp:composition
|
available
|
|
gptkbp:country
|
gptkb:India
|
|
gptkbp:dividedInto
|
gptkb:CGST
gptkb:IGST
gptkb:SGST
gptkb:UTGST
|
|
gptkbp:enactedBy
|
gptkb:Parliament_of_India
|
|
gptkbp:eWayBill
|
mandatory for inter-state movement
|
|
gptkbp:excludes
|
electricity
petroleum products
alcohol for human consumption
real estate (partially)
|
|
gptkbp:firstGSTDay
|
2017-07-01
|
|
gptkbp:GSTAppellateTribunal
|
proposed
|
|
gptkbp:GSTAudit
|
mandatory above threshold
|
|
gptkbp:GSTCompensationCess
|
applicable on certain goods
|
|
gptkbp:GSTCompensationCessDuration
|
5 years from implementation
|
|
gptkbp:GSTCompensationCessFund
|
created by central government
|
|
gptkbp:GSTCompensationCessPurpose
|
compensate states for revenue loss
|
|
gptkbp:GSTCouncilChairperson
|
Union Finance Minister
|
|
gptkbp:GSTCouncilDecisions
|
by majority vote
|
|
gptkbp:GSTCouncilEstablished
|
2016
|
|
gptkbp:GSTCouncilMeetings
|
periodic
|
|
gptkbp:GSTCouncilMembers
|
State Finance Ministers
|
|
gptkbp:GSTIN
|
Goods and Services Tax Identification Number
|
|
gptkbp:GSTInterest
|
levied on late payment
|
|
gptkbp:GSTInvoice
|
required for supply of goods/services
|
|
gptkbp:GSTLateFee
|
applicable for late filing
|
|
gptkbp:GSTNetwork
|
gptkb:GSTN
|
|
gptkbp:GSTNFullForm
|
gptkb:Goods_and_Services_Tax_Network
|
|
gptkbp:GSTNFunction
|
IT infrastructure for GST
|
|
gptkbp:GSTNType
|
non-government, private limited company
|
|
gptkbp:GSTPenalty
|
for non-compliance
|
|
gptkbp:GSTPortal
|
https://www.gst.gov.in/
|
|
gptkbp:GSTRegistration
|
mandatory above threshold
voluntary below threshold
|
|
gptkbp:GSTRegistrationCertificate
|
issued online
|
|
gptkbp:GSTReturns
|
gptkb:GSTR-1
gptkb:GSTR-3B
gptkb:GSTR-9
GSTR-10
GSTR-11
GSTR-4
GSTR-5
GSTR-6
GSTR-7
GSTR-8
|
|
gptkbp:HSNCode
|
used for goods classification
|
|
gptkbp:IGSTFullForm
|
gptkb:Integrated_Goods_and_Services_Tax
|
|
gptkbp:implementedIn
|
2017-07-01
|
|
gptkbp:inputTaxCredit
|
available
|
|
gptkbp:inputTaxCreditMechanism
|
prevents tax on tax
|
|
gptkbp:introducedIn
|
Atal Bihari Vajpayee government
|
|
gptkbp:objective
|
increase tax compliance
eliminate cascading effect of taxes
One Nation One Tax
simplify indirect taxation
widen tax base
|
|
gptkbp:passedBy
|
gptkb:Lok_Sabha
gptkb:Rajya_Sabha
|
|
gptkbp:presidentAssentDate
|
2016-09-08
|
|
gptkbp:replacedBy
|
gptkb:Advertisement_Tax
gptkb:Central_Excise_Duty
gptkb:Central_Sales_Tax
gptkb:Entry_Tax
gptkb:Lottery_Tax
gptkb:Luxury_Tax
gptkb:Octroi
gptkb:Purchase_Tax
gptkb:Service_Tax
gptkb:Value_Added_Tax_(VAT)
Entertainment Tax
|
|
gptkbp:returnsFiledOnline
|
true
|
|
gptkbp:reverseChargeMechanism
|
applicable
|
|
gptkbp:SACCode
|
used for services classification
|
|
gptkbp:SGSTFullForm
|
gptkb:State_Goods_and_Services_Tax
|
|
gptkbp:taxSlabs
|
5%
0%
12%
28%
18%
|
|
gptkbp:threshold
|
₹20 lakh for services
₹40 lakh for goods
₹10 lakh for special category states
|
|
gptkbp:type
|
destination-based tax
consumption tax
|
|
gptkbp:UTGSTFullForm
|
gptkb:Union_Territory_Goods_and_Services_Tax
|
|
gptkbp:website
|
https://www.gst.gov.in/
|
|
gptkbp:bfsParent
|
gptkb:101st_Amendment_(India)
gptkb:State_Goods_and_Services_Tax_Act,_2017_(India)
gptkb:Union_Territory_Goods_and_Services_Tax_Act,_2017_(India)
|
|
gptkbp:bfsLayer
|
8
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Goods and Services Tax (India)
|