Tuesday, July 4, 2017

These are few guidelines for maintaining the healthy accounts hereafter:-

1. Raise proper sale and invoice and check purchase invoice.

2. Use distinctive series for local , central and RCM invoice for clarity.

3. Share your GSTIN to all your suppliers and seek the same from your customers.

4. Take ITC (Input Tax Credit) from business oriented expenses i.e., Telephone bill, Courier Bill, Stationery Bill, etc. Thus, hereafter you must receive the bills for all your business                 oriented expenses with your GSTIN mentioned on the Tax Invoice issued by the Supplier.

5.   You will charge tax in tax invoices as under. Say Tax Rate on a supply is 18%.

So for Local (Intra-State) tax rate will be divided as CGST 9% and SGST – 9%.
For outside state (Inter-State) as IGST-18%

6. Tax must be paid on any ADVANCE RECEIVED from the customer.

Hence, either avoid such events or keep a track of such advances and pay tax on time.

7. Supplies in excess of Rs. 5000 from Unregd. Dealers in a day should be avoided. Keep this limit for Petty Day to Day Expenses only. For Eg Tea, Xerox etc

8. Cash payment in excess of Rs. 10,000/- per day and Cash Receipt in excess of Rs. 2Lac  towards a single transaction to be avoided considering Income Tax Laws.

9.   Please make bill wise and item wise closing stock as on 30.06.2017

10. Be ready with all Purchase, Sale,  Expense Bills and Bank Statement on first day of each calendar month.

11. Submit Statement of Sales by 10th, Statement of Purchases by 15th and Auto Generated Consolidated Monthly Return by 20th of next month.

12. Be GST Compliant for securing more business. Compliance Rating will help probable customers look and reach for GST compliant dealers.

13. Make payment of purchase within 180 days to avoid tax reversal

14. No movement of goods without invoice or delivery challan

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