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CA Pradeep Modi
TAX INVOICE ,
CR/DR NOTE

CA Pradeep Modi
What is Invoice?
As per Section 2(66) of CGST Act- "invoice" or "tax invoice"
means the tax invoice referred to in section 31;
➢ Invoice / Tax Invoice
➢ Isd Invoice
➢ Revised Invoice
➢ Bill of Supply
➢ Receipt Voucher
➢ Payment Voucher
➢ Debit Note / Credit Note
➢ Delivery Challan

CA Pradeep Modi
 Tax invoice is the document issued by a registered person to effect taxable
supply of goods or services or both;
 In case there is some amendment in supply transaction then either debit note or
credit note is raised;
 Revised tax invoice is permitted to be used only for limited time period in case of new
registration;
 In case of exempted supply and supply by composition dealer, bill of supply is
issued;
 In case there is a transaction otherwise than by supply, then in such specified
situations delivery challan is issued;
 In case any advance is received for future supply, then receipt voucher is issued
 In case of refund of advance so received, refund voucher is issued;
 When a registered person receives supplies which are covered under reverse charge
mechanism under sub-section (3) or (4) to section 9 from an unregistered person,
then such recipient shall raise a ‘Self Invoice’;
 When a registered person makes a payment to suppliers whose supplies are
covered under reverse charge mechanism under sub-section (3) or (4) to section 9,
then payment voucher is issued.

CA Pradeep Modi
CA Pradeep Modi
Legal Provisions
 Chapter VII - Tax Invoice, Debit and Credit Notes
 Section-31 Tax Invoice.
 Section 32. Prohibition of unauthorised collection of tax.
 Section 33. Amount of tax to be indicated in tax invoice and other
documents.
 Section-34 Debit or Credit Note .
 Rule-46 Tax Invoice.
 Rule-46A Invoice Cum Bill Of Supply.
 Rule-47 Time Limit For Issuing Of Invoice.
 Rule-48 Manner Of Issuing Invoice.
 Rule-49 Bill Of Supply.
 Rule-50 Receipt Voucher.
 Rule-51 Refund Voucher.
 Rule-52 Payment Voucher.
 Rule-53 Debit/Credit Note.
 Rule-54 Tax Invoice in Special Cases.
 Rule-55 Transportation of Goods Without Invoice.
 Rule-55A Transportation of Goods With Invoice.

CA Pradeep Modi
An e-way bill is required for movement of goods
in specific situations and it should be
accompanied with any one of the following
documents:
 Tax Invoice
 Bill of Supply
 Delivery Challan, in case of reasons otherwise
than for supply
 Bill of Entry in case of Imports
CA Pradeep Modi
Now we shall discuss various aspects with respect to issue of tax invoice for goods
and services under following headings:
 Time limit to issue tax invoice for both goods and services and its impact on
time of supply.
 Manner of issuing tax invoice for both goods and services.
 Tax invoice and ITC.
 Content required on tax invoice covering few specific transactions viz. Exports, SEZ
supply, ISD invoice, Banks, GTA and Passenger Transport Services and exhibition
of Cinematographic Film services.
 Signature requirements on tax invoice.
 Tax Invoice and its disclosures in GST returns.
 HSN Code requirement on tax invoice.
 Tax Invoice and bill of supply for supply less than ` 200/-.
 Offence and Penalty relating to non-compliance of provisions relating to tax invoice.
 Retention of tax invoice and other related documents.

CA Pradeep Modi
Time of Issue of Invoice-GOODS

 Movement of Goods – Either Before or at the Time of Removal of

Goods.
 No Movement - Either Before or at the time of Delivery or Made
Available.
 On Approval or Return Basis – At the Time of Approval or After Six
Months of Good Sent.

CA Pradeep Modi
Time of Issue of Invoice- Service

Services R-47 Continuous Supply of Services

Either Before or 30 Days from Provision of Services Due Date is Ascertainable- On or Before Due Date.

45 Days in Case Of Banking & Financial institutions No Due Date – Before or at the Time of Payment Ref.

Payment Linked With Event- On or Before that Event.

CA Pradeep Modi
Example 1: Mr. A of Kolkata is a dealer of Mobile phones, supplied 10,000 mobiles to
Mr. C of Delhi on 15th February. Mr. C gave order for mobile phones on 01st February
and on that day Mr. A agreed to deliver mobiles by 17th February. What will be the date
as per GST provisions for issuance of invoice?
Answer: As per the general rule mentioned above, invoice must be issued on or
before or at the time of removal of goods in case of movement. Hence, invoice must be
issued on 15th February the date when the mobile phones were dispatched for
delivery.

CA Pradeep Modi
Manner of issuing tax invoice
 Manner of Issuance for Goods [Rule 48]

✓ The serial number of invoices issued during a tax period shall be furnished
electronically through the common portal in Form GSTR – 1
✓ Multiple series of serial numbers can be maintained for a single registration

CA Pradeep Modi
Invoice for SKD / CKD
Where the goods are being transported in a semi knocked down
or completely knocked down condition or in batches or lots, then-
➢ the supplier shall issue the complete invoice before
dispatch of the first consignment;
➢ the supplier shall issue a delivery challan for each of the
subsequent consignments, giving reference of the
invoice;
➢ each consignment shall be accompanied by copies of the
corresponding delivery challan along with a duly
certified copy of the invoice; and
➢ the original copy of the invoice shall be sent along
with the last consignment.
CA Pradeep Modi
Manner of Issue E-Invoice –
(B2B & Export)

 E-Invoice –(B2B & Export)

Rs. In Crores Date

500 01-10-2020

100 01-01-2021

50 01-04-2021

20 01-04-2021

10 01-10-2022

5 01-08-2023

CA Pradeep Modi
N. No. 69/2019 – Central Tax
Dated13th December, 2019
 (i) www.einvoice1.gst.gov.in;
 (ii) www.einvoice2.gst.gov.in;
 (iii)www.einvoice3.gst.gov.in;
 (iv) www.einvoice4.gst.gov.in;
 (v) www.einvoice5.gst.gov.in;
 (vi) www.einvoice6.gst.gov.in;
 (vii) www.einvoice7.gst.gov.in;
 (viii) www.einvoice8.gst.gov.in;
 (ix) www.einvoice9.gst.gov.in;
 (x) www.einvoice10.gst.gov.in.
Explanation.-For the purposes of this notification, the above
mentioned websites mean the websites managed by the Goods and
Services Tax Network, a company incorporated under the provisions
of section 8 of the CompaniesAct, 2013 (18 of 2013).

CA Pradeep Modi
Particulars of Tax Invoice

CA Pradeep Modi
Conditions for ITC
The registered person will be entitled to ITC on a supply
only if ALL the following four conditions are fulfilled
1. Possession of tax paying document [Sec 16(2)(a) R/w
rule 36]i.e Invoice,(Revised Invoice) Bill of Entry, Dr.
Note etc
2. Receipt of the goods and/or services [Sec 16(2)(b)]
3. Tax leviable on supply actually paid to Government
[Sec 16(2)(c)]
4. Filing of return [Sec 16(2)(d)]

CA Pradeep Modi
Condition 1: Possession of tax invoice
/debit note Rule 36(1)
 ITC can be availed on the basis of any of the following
documents:
 Invoice issued by a supplier
 Rcm Invoice issued by recipient (from unregistered
supplier) along with proof of payment of tax (in case of
reverse charge)
 A Debit Note issued by supplier
 Bill Of Entry or similar document prescribed under
Customs Act
 Revised invoice
 Document issued by ISD

CA Pradeep Modi
Expected Contents on the
document for Credit Rule 36(2)
❖ Input Tax Credit only if invoice complete in all
respects
❖ The documents basis which ITC is being taken
should contain at least the following details:
❖ Amount of tax charged
❖ Description of goods or services
❖ Total value of supply of goods and/or services
❖ GSTIN of the supplier and recipient
❖ Place of supply in case of inter-State supply

CA Pradeep Modi
Procurement in Lots
XYZ enters into a contract with ABC for supply of 10 MT of a
chemical for ` 1,18,000 (inclusive of GST of Rs.18,000) in August,
20XX.
•The chemical is to be delivered in lots over a period of three months.
•ABC raises the invoice for the entire amount in August but the
supply is completed in November.

Ans-Though XYZ paid the full tax as early as August, it can take the
ITC of the same only on receipt of last instalment of the chemical in
the month of November

CA Pradeep Modi
When tax invoice is issued by an exporter or
supplier to SEZ unit then invoice should have the
additional information

CA Pradeep Modi
When tax invoice is issued by an Input Service Distributor (ISD)
then invoice should have the following information –
[Rule 54(1)]

CA Pradeep Modi
Contents of tax invoice issued by a GTA
[Rule 54(3)]

CA Pradeep Modi
Bill of Supply
As per section 31(3)(c) of CGST Act, 2017
A registered person supplying exempted goods or services or both or paying tax under the
provisions of section 10 shall issue, instead of a tax invoice, a bill of supply containing such
particulars and in such manner as may be prescribed:
As per rule 50 of CGST Rules, 2017 a bill of supply shall be issued by the supplier containing the
following details:
a. name, address and GSTIN of Supplier ;
b. a consecutive serial number not exceeding sixteen characters, in one or multiple series;
c. date of its issue;
d. name, address and Goods and Services Tax Identification Number or Unique Identity
Number, if registered, of the recipient;
e. Harmonized System of Nomenclature Code for goods or services;
f. description of goods or services or both
g. value of supply of goods or services or both taking into account discount or abatement, if
any; and

CA Pradeep Modi
Bill of Supply
h. signature or digital signature of the supplier or his
authorised representative:

To be issued within 1 month from the date of issuance of registration

certificate and Invoice which was issued after applying but before
grant of final registration is substituted by revised invoice. In a
transaction of inter-state supply where the value of supply does not
exceed Rs. 2.50 lakhs a consolidated revise tax invoice is to be issued
separately for each of the recipients in particular state who are not
registered.

CA Pradeep Modi
Voucher
Receipt Voucher
A registered person shall, on receipt of advance payment with respect to any supply of
goods or services or both, issue a receipt voucher or any other document, containing
such particulars as may be prescribed, evidencing receipt of such payment As per rule 50
of CGST Rules, 2017 , Receipt of advance will require that a ‘receipt voucher’ be issued
and not an invoice .Receipt voucher shall contain following : - All details are same as
required in tax invoice but amount of taxable value will replace by amount of advance
taken.
Refund Voucher
Where no supply is made and no tax invoice is issued in against advance received, then said
registered person may issue to the person who had made the payment, a refund voucher against
such payment; As per rule 50 of CGST Rules, 2017, refund voucher shall contain the following
particular namely : All details are same as required in tax invoice but amount of taxable value will
replace by amount of refund made.
Invoice-cum-bill of supply
As per rule 46A of CGST Rules, 2017 where a registered person is supplying taxable as well as
exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of
supply” may be issued for all such supplies.
Revised Invoice

CA Pradeep Modi
Revised Tax Invoice [Rule 53]
A registered person may, within one month from the date of
issuance of certificate of registration and in such manner as
may be prescribed, issue a revised invoice against the invoice
already issued during the period beginning with the effective
date of registration till the date of issuance of certificate of
registration to him;
 Example: PQR Ltd of Mumbai is a company engaged in business of spare parts of
machinery. They crossed the limit of ` 40 lakhs on 03-02-2024. They applied for
registration on 15-02-2024 and got GST registration certificate from department on
22-02-2024. What kind of document can PQR Ltd issued from the period of 03-02-
2024 to 22-02-2024?
 Answer: PQR Ltd became liable for registration on 03-02-2024 and as per the law
an applicant shall submit the application for registration within 30days from the date
he become liable for registration. Hence, PQR Ltd become liable on 03-02-2024,
has to issue revised tax invoice in respect of taxable supplies from 03-02-2024 till
22-02-2024, the date he got registration.

CA Pradeep Modi
Payment voucher for goods/services
The recipient who is registered under GST has to issue a payment voucher for the
transactions(goods or services) on which reverse charge is applicable to the supplier.
For example Ram cashew house registered in Delhi had purchased cashew nuts from shyam
an agriculturist for Rs 50000 in Delhi. In this case, the reverse charge would be applicable to
Ram cashew house. CGST and SGST are required to be paid by Ram cashew house on
reverse charge basis of Rs 2500( 5% * 50000). Ram cashew house would also need to issue a
payment voucher to shyam for Rs 50000.

Following details have to be mentioned in the payment voucher as per GST rules:
1. Name, address and GSTIN (if registered) of the supplier.
2. A consecutive serial number not exceeding 16 characters.
3. Date of issue of payment voucher.
4. Name, address,and GSTIN of the recipient.
5. Description of the goods and service on which tax is paid on reverse charge basis.
6. Amount paid to the supplier.
7. The rate and amount of tax charged under different heads CGST, SGST/UTGST or
IGST and cess.
8. Place of supply if the transaction is interstate along with the state name and code.
9. Signature or Digital signature of the supplier or the authorized representative of the
supplier.

CA Pradeep Modi
Time limit for details given in the return

 The details of credit/debit notes should be declared :

(i)The month in which debit & credit note issued or in the return for
subsequent month
(ii)The month of September following the end of financial year in
which supply is made;
(iii)Date of Filing of annual return.

CA Pradeep Modi
Credit Note under section 34(1)

CA Pradeep Modi
Debit Note under section 34(3)

CA Pradeep Modi
Transportation of goods without issue of
invoices – Exceptional circumstance

CA Pradeep Modi
Delivery Challan

CA Pradeep Modi
Tax Invoice and its disclosures
in GST returns.
There is also a requirement to furnish invoice wise
details of outward supply in GSTR-1 according to the
categorisation mentioned in the above chart. Details of
documents issued with respect to series of invoice
number, credit note, debit note, refund voucher, etc. has
to be furnished in Table 13 of GSTR 1. Hence, the
accounting system needs to be configured in such a
way that details can be extracted easily for filing the
return.

CA Pradeep Modi
HSN Code requirement on tax invoice.
 HSN code stands for “Harmonized System of
Nomenclature”

 Exporters should mention full 8 digit

 HSN code Services Accounting Code(SAC) is mandatory to be mentioned.
 HSN Codes are typically 6 digit codes. However, in India, we
have 8 digit HSN codes where the first two digits represent
the chapter number, the next two digits represent the
heading number, the following two digits comprise the sub-
heading, and the last two digits are the tariff item.

CA Pradeep Modi
Tax Invoice and Bill of Supply If Value of Supply
Less Than ` 200

Tax Invoice- Value of Supply less than ` 200 [Sec 31(3)(b)]

 A registered person may not issue tax invoice if the value of supply is less than `
200 and subject to the following conditions:
 • Recipient is not a registered person;
 • Recipient does not require such invoice.

 However, a consolidated tax invoice for such supplies shall be issued

at the close of each day in respect of all such supplies.
 However, this relief is not available in case of supply of services by way
of admission to exhibition of cinematograph films in multiplex
screens.

CA Pradeep Modi
Offence and Penalty

CA Pradeep Modi
Punishment for certain Offences
relating to Invoice: [Sec 132]
Any person who commits or causes to commit and retain the benefits arising out of
following offences shall be liable with a punishment which may extend to fine and
prosecution:
➢ Supplies any goods or services or both without issue of any
invoice in violation of the provisions of the GST Act / Rules
with the intention to evade tax;
➢ Issues any invoice without supply of goods or services or both
in violation of the provisions of the GST Act / Rules leading to
wrong availment or utilization of Input Tax Credit or refund of
tax;
➢ Avails fraudulently Input tax credit without any invoice or
availed input tax credit based on the invoice issued in violation
of the provisions of the GST Act / Rules.
CA Pradeep Modi
Tax Invoice- Retention of Records
Sec.36 read with Rule 56
Period of Retention of Accounts under GST

➢ One year after final disposal of such appeal or

revision or proceedings or investigation; or
➢ 72 months from the due date of filing of Annual
Return for the year pertaining to such accounts and
records.

CA Pradeep Modi
 PRADEEP KANTHED V/S UNION OF INDIA
& OTHERS [SUPREME COURT PETITION NO. 1006/2023]
DTD. 20.10.2023
 GST returns are filed under sections 39 of the GST Act, but there is no
provision for revised returns in the Act, Rules, or the GSTN Portal.
This is in stark contrast to other revenue laws, such as the Income Tax
Act, VAT Act, and Customs and Duties Act, which all typically
include provisions for revised returns.

 Supreme Court Seeks Finance Ministry's Response on Revised GST

Returns

 In the petition filed by Pradeep Kanthed, it is stated that despite seven years having
passed since the enactment of the GST Act and Rules, along with more
than 3,500 amendments, circulars, and notifications, no significant
attention has been given to the availability of revised returns on the GSTIN
Portal to date.

The matter is scheduled for a hearing on January 12.

CA Pradeep Modi
B2B Supply wrongly shown as B2C -Credit denied to
Buyers

Case:
➢ M/s. WIPRO LIMITED INDIA
➢ M/s. SUN DYE CHEM HC-MAD-GST
➢ M/s SHIVA JYOTI CONSTRUCTION HC-ORISSA-
GST

Issue : B2B Supply wrongly shown as B2C.

Observations : Court permits the petitioner to

resubmit corrected Form-B2B under GSTR- 1 and to
enable the petitioner to do so a direction is issued to
Opposite Parties to receive it manually
C A Pradeep Modi
WRONG GSTIN MENTIONED INADVERTENTLY -
CREDIT NOT DENIED TO BUYERS even if earlier
periods
Assessee's request to amend/rectify Form GSTR-1 could not be
rejected if wrong GSTIN mentioned inadvertently even if earlier
periods

The Hon'ble Bombay High Court in the case of Star

Engineers (I) (P.) Ltd. v. Union of India
Issue
During the financial year 2021-22, the petitioner (assessee) mistakenly
reported the GSTIN of third-party vendors instead of the correct GSTIN
belonging to 'XYZ' (presumably another entity) in Form GSTR-1 for the
months of July 2021, November 2021, and January 2022.This resulted in
'XYZ' being unable to claim Input Tax Credit (ITC) for the invoices,
leading to a reduction in the payment amount by 'XYZ.’
Rectification Request and Rejection The petitioner acknowledged the
error and sought approval to rectify the mistake in Form GSTR-1.
However, the Deputy Commissioner rejected the request, citing that
the matter was time-barred. C A Pradeep Modi
WRONG GSTIN MENTIONED INADVERTENTLY -
CREDIT NOT DENIED TO BUYERS even if earlier
periods
The Hon'ble High Court Judgement
The errors made by the petitioner were inadvertent and made
in good faith, without any intention to gain illegally. Consequently,
the court directed the respondent authorities to allow the
petitioner to amend/rectify Form GSTR-1 for the relevant period,
either through online or manual means, within a four-week period.

C A Pradeep Modi
Time Limit for Correction of Return

Section 39(9) Time Limit for Correction of Return

 If any registered person after furnishing a return discovers any
omission or incorrect particulars therein, other than as a result of
scrutiny, audit, inspection or enforcement activity by the tax
authorities, he shall rectify such omission or incorrect particulars
in such form and manner as may be prescribed, subject to payment
of interest under this Act.

 Provided that no such rectification of any omission or incorrect

particulars shall be allowed after the the thirtieth day of
November following the end of the financial year, or the
actual date of furnishing of relevant annual return, whichever is
earlier.

CA Pradeep Modi
C A PradeepModi
ITC Sec 16(4)

The Section 16(4) of CGST Act 2017 prescribes that the date to claim Input
Tax Credit (ITC) for any financial year would be: , whichever is earlier.
1. A registered person shall not be entitled to take input tax credit in respect
of any invoice or debit note for supply of goods or services or both after
the thirtieth day of November following the end of financial year to
which such invoice or debit note pertains or
2. furnishing of the relevant annual return whichever is earlier else such ITC
would be lapsed forever.

CA Pradeep Modi
C A PradeepModi
Thirumalakonda Plywoods Vs. Assistant
Commissioner –Division Bench judgement dated
18.07.2023

➢ Time limit prescribed for claiming ITC under section 16(4) of APGST
Act/CGST Act, 2017 is not violative of Articles 14, 19(1)(g) and 300-A of
Constitution of India.

➢ Section 16(2) of APGST/CGST Act, 2017 has no overriding effect on section

16(4) as both are not contradictory with each other; they operate
independently.

➢ Mere acceptance of Form GSTR-3B returns with late fee will not
exonerate delay in claiming ITC beyond period specified under
section 16(4) of APGST/CGST Act, 2017.

➢ The PATNA HIGH COURT in the case of GOBINDA CONSTRUCTION

V/S UOI decided on 08-09-2023 has been delivered same type of
judgement

C A PradeepModi
N.No.47/2019-Central Tax:
Dtd. 9th October, 2019
In respect of FY: 2017-2018 and 2018-2019, Registered Persons:
-whose aggregate turnover in a financial year does not exceed Rs. 2 crores &
-who have not furnished the Annual Return before the due date, will follow a
special procedure, such that they shall have the option to furnish the Annual
Return.
Provided, that the said annual return shall be deemed to be furnished
on the due date if it has not been furnished before the due
date.

 GSTR-9 and 9C -Not . No. 32/2023-CT financial year

2022-23
 Exempts filing of GSTR-9 the registered person whose aggregate
turnover in the financial year 2022-23 is up to two crore rupees.

CA
C A Pradeep Modi
How Long to Keep the Records Sec 36

Period of Retention of Documents

 72 months from due date of filing of annual return i.e.
31stDec 20xx

 6 years and 9 months from end of the year

 Party to Appeal / Revision/other proceeding -1 year

after the Final disposal or period specified above,
which ever is later.

CA Pradeep Modi
DETERMINATION OF TAX
LIABILITY AND ISSUE OF ORDER

Assessment of tax liability and issue an assessment order within a period of

five years from the date specified under section 44 for furnishing of the
annual return for the financial year to which the tax not paid relates :

(1) Section 62. Assessment of non-filers of returns.

(2) Section 63. Assessment of unregistered persons.
(3) Section 74. Determination of tax by reason of fraud or any wilful
misstatement or suppression of facts. (Fraud cases)

Section 73. Assessment of Non Fraud Cases.

Determination of tax and Issue of order by proper officer for any reason
other than fraud or any wilful misstatement or suppression of facts relates to
or within three years from the date of erroneous refund. Section 73
read with sub section (10).
CA
C A Pradeep Modi
 GSTR-9/9C DUE DATES & OTHER
VIS-À-VIS DATES
Financial Year Due Date/ Period of Assessment of Assessment Determination of tax not paid
Extended Due Date retention of Non-Filers of Unregistered or short paid or erroneously
accounts Returns Person refunded or input tax credit
(72 Months) (5 Years) (5 Years) wrongly availed or utilized

Section 36 Section 62 Section 63 Section 73(10) Section 74(10)

Other than fraud By Fraud

2022-23 31.12.2023 31.12.2029 31.12.2028 31.12.2028 31.12.2026 31.12.2028

2021-22 31.12.2022 31.12.2028 31.12.2027 31.12.2027 31.12.2025 31.12.2027

2020-21 28.02.2022 (CT-40/2021) 28.02.2028 28.02.2027 28.02.2027 28.02.2025 28.02.2027

2019-20 31.03.2021 (CT-04/2021) 31.03.2027 31.03.2026 31.03.2026 31.03.2024 31.03.2026

30.06.2024
31.08.2024
2018-19 31.12.2020 (CT-80/2020) 31.12.2026 31.12.2025 31.12.2025 31.12.2023 31.12.2025
31.03.2024
30.04.2024
2017-18 05.02.2020 (CT-06/2020)* 05.02.2026 05.02.2025 05.02.2025 05.02.2023 05.02.2025
07.02.2020 (CT-06/2020)# 07.02.2026 07.02.2025 07.02.2025 07.02.2023 07.02.2025
*(Chandigarh, Delhi, Gujarat, Haryana, 31.12.2023
Jammu & Kashmir, Ladakh, Punjab, Rajasthan,
Tamil Nadu, Uttar Pradesh, Uttarakhand.) 30th
#(Andaman and Nicobar Islands, Andhra September
Pradesh, Arunachal Pradesh, Assam, Bihar,
Chhattisgarh, Dadra and Nagar Haveli and 2023
Daman and Diu, Goa, Himachal Pradesh,
Jharkhand, Karnataka, Kerala, Lakshadweep,
NN
Madhya Pradesh, Maharashtra, Manipur, 13/2022
Meghalaya, Mizoram, Nagaland, Odisha, dtd 5th July
Puducherry, Sikkim, Telangana, Tripura,
West Bengal, Other Territory) 2022
N. 09/2023
dated
31/03/2023

CA
C A Pradeep Modi
चाहे जिधर से गज़
ु ररये मीठी सी हलचल मचा दिजिये ,
उम्र का हर एक िौर मज़ेिार है अपनी उम्र का मज़ा ललजिये .
और
अपने िीवन में GST को लागू कीजिये :-
अर्ाात
 G= Good Thinking (अच्छी सोच)
 S= Simple Living (सािा िीवन)
 T= Tension Free Life (तनाव मक्
ु त िीवन)

आपका हर पल शुभ हो

CA Pradeep Modi
Disclaimer: Above is for the education purposes only, and is not
intended to be treated or used as legal advice or opinion.

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THANKS

CA. PRADEEP MODI

(FCA, LLB, DISA, IDT)
9433033882
CA Pradeep Modi