{"id":3717,"date":"2020-03-01T15:44:43","date_gmt":"2020-03-01T15:44:43","guid":{"rendered":"https:\/\/commerceiets.com\/?p=3717"},"modified":"2020-03-01T15:44:43","modified_gmt":"2020-03-01T15:44:43","slug":"liability-of-tax-payer","status":"publish","type":"post","link":"https:\/\/commerceiets.com\/liability-of-tax-payer\/","title":{"rendered":"LIABILITY OF TAX PAYER"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/commerceiets.com\/liability-of-tax-payer\/#LIABILITY_OF_TAX_PAYER\" title=\"LIABILITY OF TAX PAYER\">LIABILITY OF TAX PAYER<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/commerceiets.com\/liability-of-tax-payer\/#PROVISIONS_TO_REGARDING_LIABILITY_OF_TAX_PAYER\" title=\"PROVISIONS TO REGARDING LIABILITY OF TAX PAYER\">PROVISIONS TO REGARDING LIABILITY OF TAX PAYER<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"has-text-align-center wp-block-heading\"><span class=\"ez-toc-section\" id=\"LIABILITY_OF_TAX_PAYER\"><\/span><strong>LIABILITY OF TAX PAYER<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The liability of tax payer depends upon the fact whether a person is taxable person under the act or not.<\/p>\n\n\n\n<p>A \u2018taxable person\u2019 under&nbsp;<a rel=\"noreferrer noopener\" aria-label=\"GST (opens in a new tab)\" href=\"https:\/\/commerceiets.com\/gst\/\" target=\"_blank\">GST<\/a>, is a person who carries on any business at any place in India and who is registered or required to be registered under the GST Act. Any&nbsp;person who engages in economic activity including trade and commerce is treated as taxable person.<\/p>\n\n\n\n<p>\u2018Person\u2019 here includes\nindividuals, HUF, company, firm, LLP, an AOP\/ BOI, any corporation or\nGovernment Company, body corporate incorporated under laws of foreign country,\nco-operative society, local authority, government, trust, artificial juridical\nperson.<\/p>\n\n\n\n<p><strong>WHO IS LIABLE TO GET REGISTERED UNDER GST?<\/strong><\/p>\n\n\n\n<p>GST registration&nbsp;is mandatory for-<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Any business whose turnover in a financial year exceeds&nbsp;Rs 20 lakhs (Rs 10 lakhs for&nbsp;North      Eastern and hill states).<\/li><\/ul>\n\n\n\n<p>[If turnover is supply of only exempted\n&nbsp;goods\/services which are exempt under GST, this clause does not apply.]<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Every person who is registered under an earlier law (i.e., Excise, VAT, Service Tax etc.) &nbsp;needs      to&nbsp;register under GST, too.<\/li><li>When a business which is registered has been transferred to someone\/demerged, the transferee shall take registration with effect from the date of transfer.<\/li><li>Anyone who drives inter-state supply of goods<\/li><li>Casual taxable person <\/li><li>Non-Resident taxable person <\/li><li>Agents of a supplier<\/li><li>Those paying tax under the reverse charge mechanism<\/li><li>Input service distributor<\/li><li>E-commerce operator&nbsp;or aggregator<\/li><li>Person who supplies via e-commerce aggregator<\/li><li>Person&nbsp;supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person.<\/li><\/ul>\n\n\n\n<p><strong><em>Casual Taxable Person under GST<\/em><\/strong><\/p>\n\n\n\n<p>A person who occasionally\nsupplies goods and\/or services&nbsp;in a territory where GST is applicable but\nhe does not have a fixed place of business. Such a person will be treated as a\ncasual taxable person as per GST.<\/p>\n\n\n\n<p>Example: A person who has a place\nof business in Bangalore supplies taxable consulting services in Pune where he\nhas no place of business would be treated as a casual taxable person in Pune.<\/p>\n\n\n\n<p><strong><em>Non-Resident Taxable&nbsp;person under GST<\/em><\/strong><\/p>\n\n\n\n<p>When a non-resident occasionally\nsupplies goods\/services in a territory where GST applies, but he does not have\na fixed place of business in India. As per GST, he will be treated as a\nnon-resident taxable person. It is similar to casual taxable person except the\nnon-resident&nbsp;has no place of business in India.<\/p>\n\n\n\n<p><strong><em>Input Service Distributor<\/em><\/strong><\/p>\n\n\n\n<p>\u2018Input Service Distributor\u2019 means\nan office of the supplier of goods\/services which receives tax invoices on\nreceipt of input services and issues tax invoices for the purpose of\ndistributing the credit of CGST\/SGST\/IGST paid on the said services to your\nbranch with same PAN. (It must be a supplier of taxable goods \/services having\nthe same PAN as that of the office referred to above).<\/p>\n\n\n\n<p><strong>Thus, only credit on \u2018input\nservices\u2019 can be distributed and not on input goods or capital goods.<\/strong><\/p>\n\n\n\n<p>This will be a new concept for\nassessees who are currently not registered as input service distributor.\nHowever, this facility is optional in nature.<\/p>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\"><span class=\"ez-toc-section\" id=\"PROVISIONS_TO_REGARDING_LIABILITY_OF_TAX_PAYER\"><\/span><strong>PROVISIONS TO REGARDING LIABILITY OF TAX PAYER<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>PAYMENTS TO BE MADE IN GST REGIME<\/strong><\/p>\n\n\n\n<p>In\nthe GST regime, for any intra-state supply, taxes to be paid are the Central\nGST (CGST, going into the account of the Central Government) and the State GST\n(SGST, going into the account of the concerned State Government). For any\ninter-state supply, tax to be paid is Integrated GST (IGST) which will have\ncomponents of both CGST and SGST.<\/p>\n\n\n\n<p>In\naddition, certain categories of registered persons will be required to pay to\nthe government account Tax Deducted at Source (TDS) and Tax Collected at Source\n(TCS). In addition, wherever applicable, Interest, Penalty, Fees and any other\npayment will also be required to be made.<\/p>\n\n\n\n<p><strong>WHO IS LIABLE TO PAY GST?<\/strong><\/p>\n\n\n\n<p>In\ngeneral the supplier of goods or service is liable to pay GST. However in\nspecified cases like imports and other notified supplies, the liability may be\ncast on the recipient under the reverse charge mechanism. Further, in some\ncases, the liability to pay is on the third person (say in the case of\ne-commerce operator responsible for TCS or Government Department responsible\nfor TDS).<\/p>\n\n\n\n<p><strong>WHEN IS GST PAYMENT TO BE DONE BY THE TAXABLE PERSON?<\/strong><\/p>\n\n\n\n<p>At\nthe time of supply of Goods as explained in Section 12 and at the time of\nsupply of services as explained in Section 13. The time is generally the\nearliest of one of the three events, namely receiving payment, issuance of\ninvoice or completion of supply. Different situations envisaged and different\ntax points have been explained in the aforesaid sections.<\/p>\n\n\n\n<p><strong>&nbsp;MAIN\nFEATURES OF GST PAYMENT PROCESS<\/strong><\/p>\n\n\n\n<p>The payment processes under proposed GST regime will\nhave the following features:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Electronically generated\nchallan from GSTN Common Portal in all modes of payment and no use of manually\nprepared challan;<\/li><li>Facilitation for the\ntaxpayer by providing hassle free, anytime, anywhere mode of payment of tax;<\/li><li>Convenience of making\npayment online;<\/li><li>Logical tax collection\ndata in electronic format;<\/li><li>Faster remittance of tax\nrevenue to the Government Account;<\/li><li>Paperless transactions;<\/li><li>Speedy Accounting and\nreporting;<\/li><li>Electronic\nreconciliation of all receipts;<\/li><li>Simplified procedure for\nbanks;<\/li><li>Warehousing of Digital\nChallan.<\/li><\/ul>\n\n\n\n<p><strong>MODE OF PAYMENT<\/strong><\/p>\n\n\n\n<p>GST\nPayment can be done by the following methods:<\/p>\n\n\n\n<p>(i)\nThrough debit of Credit Ledger of the taxpayer maintained on the Common Portal-\nONLY Tax can be paid. Interest, Penalty and Fees cannot be paid by debit in the\ncredit ledger.&nbsp; Tax payers shall be allowed to take credit of taxes paid\non inputs (input tax credit) and utilize the same for payment of output tax.\nHowever, no input tax credit on account of CGST shall be utilized towards\npayment of SGST and vice versa. The credit of IGST would be permitted to be\nutilized for payment of IGST, CGST and SGST in that order.<\/p>\n\n\n\n<p>(ii)\nIn cash by debit in the Cash Ledger of the taxpayer maintained on the Common\nPortal. Money can be deposited in the Cash Ledger by different modes, namely,\nE-Payment (Internet Banking, Credit Card, Debit Card); Real Time Gross\nSettlement (RTGS)\/ National Electronic Fund Transfer (NEFT); Over the Counter\nPayment in branches of Banks Authorized to accept deposit of GST.<\/p>\n\n\n\n<p><strong>TIME OF PAYMENT OF TAXES TO BE MADE BY THE SUPPLIER<\/strong><\/p>\n\n\n\n<p>Payment\nof taxes by the normal taxpayer is to be done on monthly basis by the 20th of\nthe succeeding month. Cash payments will be first deposited in the Cash Ledger\nand the taxpayer shall debit the ledger while making payment in the monthly\nreturns and shall reflect the relevant debit entry number in his return. As\nmentioned earlier, payment can also be debited from the Credit Ledger. Payment\nof taxes for the month of March shall be paid by the 20<sup>th<\/sup>&nbsp;of\nApril. Composition tax payers will need to pay tax on quarterly basis. Timing\nof payment will be from 0000 Hrs to 2000 Hrs.<\/p>\n\n\n\n<p><strong>EXTENSION OF TIME LIMIT FOR PAYMENT OF TAX OR PAYMENT IN MONTHLY INSTALLMENTS<\/strong><\/p>\n\n\n\n<p>The\nextension of time limit for payment or payment of tax in monthly instalments is\nnot permitted in case of self-assessed liability. In other cases, competent\nauthority has been empowered to extend the time period or allow payment in\ninstallments. (Section 55 of MGL).<\/p>\n\n\n\n<p><strong>IN CASE TAXABLE PERSON FILES THE RETURN BUT DOES NOT MAKE PAYMENT OF TAX<\/strong><\/p>\n\n\n\n<p>In\nsuch cases, the return is not considered as a valid return. Section 27 (3) of\nthe MGL provides that the return furnished by a taxable person shall not be\ntreated as valid return unless the full tax due as per the said return has been\npaid. It is only the valid return that would be used for allowing input tax\ncredit (ITC) to the recipient. In other words, unless the supplier has paid the\nentire self-assessed tax and filed his return and the recipient has filed his\nreturn, the ITC of the recipient would not be confirmed.<\/p>\n\n\n\n<p>As\nper section 28, a taxable person who has not furnished a valid return shall not\nbe allowed to utilize such credit till he discharges his self-assessed tax\nliability.&nbsp;<\/p>\n\n\n\n<p><strong>E-LEDGERS<\/strong><\/p>\n\n\n\n<p>Electronic\nLedgers or E-Ledgers are statements of cash and input tax credit in respect of\neach registered taxpayer. In addition, each taxpayer shall also have an\nelectronic tax liability register. Once a taxpayer is registered on Common\nPortal (GSTN), 2 e-ledgers (Cash &amp; Input Tax Credit) and an electronic tax\nliability register will be automatically opened and displayed on his dashboard\nat all times.<\/p>\n\n\n\n<p><strong>TAX LIABILITY REGISTER<\/strong><\/p>\n\n\n\n<p>Tax\nLiability Register will reflect the total tax liability of a taxpayer (after\nnetting) for the particular month.<\/p>\n\n\n\n<p><strong>CASH LEDGER<\/strong><strong><\/strong><\/p>\n\n\n\n<p>The\ncash ledger will reflect all deposits made in cash, and TDS\/TCS made on account\nof the taxpayer. The information will be reflected on real time basis. This\nledger can be used for making any payment on account of GST.<\/p>\n\n\n\n<p><strong>ITC LEDGER<\/strong><\/p>\n\n\n\n<p>Input\nTax Credit as self-assessed in monthly returns will be reflected in the ITC\nLedger. The credit in this ledger can be used to make payment of TAX ONLY and\nnot other amounts such as interest, penalty, fees etc.<\/p>\n\n\n\n<p><strong>&nbsp;LINKAGE\nBETWEEN GSTN AND THE AUTHORIZED BANKS<\/strong><\/p>\n\n\n\n<p>There will be real time two way linkage between the\nGSTN and the Core Banking Solution (CBS) of the Bank. CPIN is automatically\nrouted to the Bank via electronic string for verification and receiving payment\nand a challan identification number (CIN) is to automatically sent by the Bank\nto the Common Portal confirming payment receipt. No manual intervention will be\ninvolved in the process by any one including bank cashier or teller or the\ntaxpayer.<\/p>\n\n\n\n<p><strong>CREATION OR MODIFICATION OF GST CHALLAN<\/strong><\/p>\n\n\n\n<p>A&nbsp;taxpayer\ncan create a challan from GSTN portal for the purpose&nbsp;of payment of taxes.\nThe payment particulars have to be fed in by the tax payer or his authorized\nperson. Its possible to fill in the challan form partially and temporarily\n\u201csave\u201d the challan for completion at a later stage. A saved challan can be\n\u201cedited\u201d before finalization. After the tax payer has finalized the challan,\nit&nbsp;will be generated. The remitter will have option of printing the challan\nfor his record.<\/p>\n\n\n\n<p>Its\nimportant to note that once a challan is generated online, it can not\nbe&nbsp;modified. He can save the challan midway for future editing. However\nonce the challan is finalized and CPIN generated, no further changes can\nbe&nbsp;made to it by the taxpayer.<\/p>\n\n\n\n<p><strong>VALIDITY PERIOD OF CHALLAN<\/strong><\/p>\n\n\n\n<p>The\nchallan will be valid for fifteen days after its generation and thereafter it\nwill be purged from the System. However, the taxpayer can generate another\nchallan at his convenience.<\/p>\n\n\n\n<p><strong>CPIN<\/strong><\/p>\n\n\n\n<p>CPIN\nstands for Common Portal Identification Number (CPIN) given at the time of\ngeneration of challan.&nbsp;It is a 14 digit unique number to identify the\nchallan. As stated above, the CPIN remains valid for a period of 15 days.<\/p>\n\n\n\n<p><strong>CIN AND ITS RELEVANCE<\/strong><\/p>\n\n\n\n<p>CIN\nstands for Challan Identification Number. It is a 17 digit number that is\n14-digit CPIN plus 3-digit Bank Code. CIN is generated by the authorized banks\/\nReserve Bank of India (RBI) when payment is actually received by such\nauthorized banks or RBI and credited in the relevant government account held\nwith them. It is an indication that the payment has been realized\nand&nbsp;credited to the appropriate government account. CIN is communicated by\nthe authorized bank to taxpayer as well as to GSTN.<\/p>\n\n\n\n<p><strong>SEQUENCE OF PAYMENT OF TAX IN CASE TAXPAYER HAS LIABILITIES FOR PREVIOUS MONTHS ALSO<\/strong><\/p>\n\n\n\n<p>Section\n35(8) prescribes an order of payment where the taxpayer has tax liability\nbeyond the current return period. In such a situation, the order of payment to\nbe followed is: First self-assessed tax and interest for the previous period;\nthereafter self-assessed tax and interest for the current period; and\nthereafter any other amounts payable including any confirmed demands under section\n51. This sequence has to be mandatorily followed.<\/p>\n\n\n\n<p><strong>E-FPB<\/strong><\/p>\n\n\n\n<p>E-FPB\nstands for Electronic Focal Point Branch. These are branches of authorized\nbanks which are authorized to collect payment of GST. Each authorized bank will\nnominate only one branch as its E-FPB for pan India Transactions. The E-FPB\nwill have to open accounts under each major head for all governments. Total 38\naccounts (one each for CGST, IGST and one each for SGST for each State\/UT\nGovt.) will have to be opened. Any amount received by such E-FPB towards GST\nwill be credited to the appropriate account held by such E-FPB. For NEFT\/RTGS\nTransactions, RBI will act as E-FPB.<\/p>\n\n\n\n<p><strong>TDS UNDER GST REGIME<\/strong><\/p>\n\n\n\n<p>TDS\nstands for Tax Deducted at Source (TDS). As per section 37, this provision is\nmeant for Government and Government undertakings and other notified entities\nmaking contractual payments in excess of Rs.10 Lakhs to suppliers. While making\nsuch payment, the concerned Government\/authority shall deduct 1% of the total\npayable amount and remit it into the appropriate GST account.<\/p>\n\n\n\n<p><strong>SUPPLIER ACCOUNTING FOR TDS WHILE FILING RETURN<\/strong><\/p>\n\n\n\n<p>Any\namount shown as TDS will be reflected in the electronic cash ledger of the\nconcerned supplier. He can utilize this amount towards discharging his\nliability towards tax, interest fees and any other amount.<\/p>\n\n\n\n<p>&nbsp;<strong>\u2018TDS Deductor\u2019 ACCOUNT FOR TDS<\/strong><\/p>\n\n\n\n<p>The TDS Deductor will account for TDS in the\nfollowing ways:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Such deductors needs to\nget compulsorily registered under section 19 read with Schedule III of MGL.<\/li><li>They need to remit such\nTDS collected by the 10<sup>th<\/sup>&nbsp;day of the month succeeding the month\nin which TDS was collected and reported in GSTR 7.<\/li><li>The amount deposited as\nTDS will be reflected in the electronic cash ledger of the supplier.<\/li><li>They need to issue\ncertificate of such TDS to the deductee within 5 days of deducting TDS failing\nwhich fees of Rs. 100 per day subject to maximum of Rs. 5000\/- will be payable\nby such deductor.<\/li><\/ol>\n\n\n\n<p><strong>TAX COLLECTED AT SOURCE (TCS)<\/strong><\/p>\n\n\n\n<p>This\nprovision is applicable only for E-Commerce Operator under section 43C of MGL.\nEvery E-Commerce Operator needs to withhold a percentage (to be notified later\non the recommendation of the GST Council) of the amount which is due from him\nto the supplier at the time of making actual payment to the supplier. Such\nwithheld amount is to be deposited by such E-Commerce Operator to take\nappropriate GST account by the 10th of the next month. The amount deposited as\nTCS will be reflected in the electronic cash ledger of the supplier.<\/p>\n\n\n\n<p><strong>THE PRE-REGISTRATION OF CREDIT CARD NECESSARY IN THE GSTN PORTAL FOR THE GST PAYMENT&nbsp;<\/strong><\/p>\n\n\n\n<p>The pre-registration of credit card necessary in the GSTN portal for the GST payment. The pre-registration of credit card is necessary in the GSTN portal for the GST payment. The taxpayer would be required to pre-register his credit card, from which the tax payment is intended, with the Common Portal maintained on GSTN. GSTN may also attempt to put in a system with banks in getting the credit card verified by taking a confirmation from the&nbsp;credit card service provider. The payments using credit cards can therefore be allowed without any monetary limit to facilitate ease of doing business.<\/p>\n\n\n\n<p><strong>JOIN THE CHANNEL ON TELEGRAM<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/t.me\/commerceiets\" target=\"_blank\">https:\/\/t.me\/commerceiets<\/a><\/p>\n\n\n\n<p><strong>CONNECT ON LINKEDIN<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/<\/a><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/features-of-gst\/\">GST and its features<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/history-of-gst\/\">History of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/advantages-of-gst-in-india\/\">Advantages of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/disadvantages-of-gst\/\">Disadvantages of GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/constitutional-aspect-of-gst\/\">Constitutional aspects of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/liability-of-tax-payer\/\">Liability of tax payer<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/objectives-of-gst\/\">Objectives of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-igst\/\">IGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/cgst\/\">CGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-council\/\">GST Council<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/utgst-full-form\/\">UTGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/sgst\/\">SGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/levy-and-collection-of-gst\/\">Levy and collection of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composition-levy\/\">Composition Levy<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-gst-registration\/\">Online GST Registration<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/exemptions-under-gst\/\">Exemptions under GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/reverse-charge-in-gst\/\">Reverse Charge in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/taxable-supply\/\">Taxable supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/time-of-supply\/\">Time of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/value-of-supply\/\">Value of supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/place-of-supply\/\">Place of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/inter-state-supply\/\">Inter-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/intra-state-supply\/\">Intra-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-composite-supply\/\">Composite supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/mixed-supply\/\">Mixed supply&nbsp;<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composite-and-mixed-supply\/\">Composite and mixed supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-payment-of-gst\/\">Online payment of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tcs-in-gst\/\">How to Claim TCS in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tds-in-gst\/\">How to claim TDS in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/input-tax-credit-under-gst\/\">Input tax credit under GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/tax-invoice-under-gst\/\">Tax Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/debit-note\/\">Debit Note in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/credit-note\/\">Credit Note in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/revised-invoice-in-gst\/\">Revised Invoice in GST<\/a><\/td><td><a href=\"http:\/\/v\" target=\"_blank\">Supplementary Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/e-way-bill-in-gst\/\">E-Way bill in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/gst-returns\/\">GST Returns<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/goods-and-service-tax-network\/\">GSTN (Goods and Service Tax Network)<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-suvidha-provider\/\">GST Suvidha Provider<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-portal\/\">GST Portal<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>LIABILITY OF TAX PAYER The liability of tax payer depends upon the fact whether a person is taxable person under the act or not. A \u2018taxable person\u2019 under&nbsp;GST, is a person who carries on any business at any place in India and who is registered or required to be registered under the GST Act. Any&nbsp;person&#8230;<\/p>\n<p class=\"more-link-wrap\"><a href=\"https:\/\/commerceiets.com\/liability-of-tax-payer\/\" class=\"more-link\">Read More<span class=\"screen-reader-text\"> &ldquo;LIABILITY OF TAX PAYER&rdquo;<\/span> &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":3721,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[229],"tags":[],"class_list":["post-3717","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-goods-and-service-tax"],"_links":{"self":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/3717","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/comments?post=3717"}],"version-history":[{"count":0,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/3717\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media\/3721"}],"wp:attachment":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media?parent=3717"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/categories?post=3717"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/tags?post=3717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}