GOODS

SERVICE

TAX.
GSTIN-GST Identification number
Single registration for CGST, SGST and IGST
Individual registration to be obtained in each
state of business establishment
PAN based registration number Up to 15
characters in length
1st 2 digits - State Code
Next 10 digits - PAN
13th digit -Entity Code
14th digit -Blank
15th digit -Check digit


Zero % Rate :- 50% of the Consumer price basket,

including food grains

5% Rate :- Mass Consumption items like spices and

Mustard oil.

12% Rate :- Processed foods

18% Rate :- Soaps, Oil, toothpaste, refrigerator,

Smartphones.

28% Rates :- Luxury cars, Pan masala, tobacco, aerated

drinks
INPUT CGST INPUT SGST INPUT IGST

OUTPUT IGST
OUTPUT CGST
OUTPUT CGST OUTPUT SGST
OUTPUT SGST
OUTPUT IGST OUTPUT IGST
IN CGST IN SGST IN IGST
Central Excise Vat/ Sales Tax

Service Tax Entry Tax

SAD
Tax on Lottery
CVD
Surcharge and Cess Central States Tax
AED
Purchase Tax
Surcharge and Cess
Entertainment Tax

Luxury Tax
 Contents
Activate Business Place

Define Business Places

Define Access Sequences-OBQ2

Define Condition Types-OBQ1

Define Transaction Keys-OBCN

Check and Change Calculation procedure-OBQ3

Assign Country to Calculation Procedure-OBBG

Define Tax Codes-FTXP

Assign Tax Accounts-ob40

NOTE: As per GST rules here assigned GLs are dummy because in GST
we assign GLs to individual Business Places. So we assign GLs in
SM30 Transaction with TABLE maintenance TABLE Name:
J_1IT030K_V
 FI Business Process Account Paybles, Account
Receivebles,Credit Notes and Debit notes are Possible to
Posting GST.
Here GST Partner, Place of Supply and HSN/SAC Codes are
available.
Direct postings in F-02,FB50 and FB01 above fields are not
available.
Asset Purchase, Asset sales,Scrap Sales,Asset Transfer and
Advances Vendor and Customers these GST Under
Processing. Even also there no clarification of GST-Model
Law.
These we are going to MM Process
 Telecommunication services; DTH, cable,
Place of location of goods at the time delivery
broadcasting, data transfer

Location of first scheduled point of departure of that

Services on board a conveyance
conveyance

Location shall be the State for which advertisement is

Advertising services to Government
done

Restaurants and catering; grooming; fitness; health

Location of the services actually performed.
service

Banking; financial; stock broking
Insurance
Organization of events, exhibitions;
sponsorships
Transportation of goods including by
mail or
courier
Training and performance appraisal
Passenger transportation
Location of the recipient of services on
the records of the supplier of services;
if the service is not linked to the account
of the recipient of services, then the
location of the supplier of services
Location of the registered service
recipient;
if not available then address on the
records of the supplier of services
Location of registered service recipient;
if not available then location of such
event
Location of registered service recipient;
if not available then location of goods
being handed over for their transportation
Location of the registered service
recipient;
if not available then location where
services are actually performed
Location of registered service recipient;
if not available then location where the
passenger embarks on the conveyance for
a continuous journey.