2. WHAT IS GST?
GST can be defined as a tax on goods and services, which is levied at each
point of sale or provision of service, the seller or service provider may claim
the input credit of tax which he has paid while purchasing the goods or
procuring the service.

3. TaxesTo Be Subsumed

4. Central Excise duty
Additional duties of excise
Excise duty levied under Medicinal
&Toilet Preparation Act
Additional duties of customs (CVD
& SAD)
ServiceTax
Surcharges & Cesses
Existing IndirectTax Structure in India
CentralTaxes StateTaxes
 StateVAT / SalesTax
 Central SalesTax
 PurchaseTax
 EntertainmentTax (other than those
levied by local bodies)
 LuxuryTax
 EntryTax (All forms)
 Taxes on lottery, betting & gambling
 Surcharges & Cesses
GST

5. Types of GST

6. TYPES OF GST

7. GST Returns & Reports

8. GST : SALIENT FEATURES
Destination based tax.
All transactions and processes only through electronic mode – Non-intrusive administration
PAN Based Registration
Registration only if turnover more than Rs. 20 lac
Option ofVoluntary Registration
InputTax Credit available on taxes paid on all procurements (except few specified items)
Credit available to recipient only if invoice is matched – Helps fight huge evasion of taxes
Set of auto-populated Monthly Returns andAnnual Return
Composition taxpayers to file Quarterly returns
Automatic generation of returns

9. GST : SALIENT FEATURES
GST Practitioners for assisting filing of returns
GSTN and GST Suvidha Providers (GSPs) to provide technology based assistance
Tax can be deposited by internet banking, NEFT / RTGS, Debit/ credit card and over the counter
Concept ofTDS for certain specified categories
Concept ofTCS for E-Commerce Companies
Refund to be granted within 60 days
Provisional release of 90% refund to exporters within 7 days
Interest payable if refund not sanctioned in time
Refund to be directly credited to bank accounts

10. WHY GST? : BENEFITS
ToTrade
Reduction in multiplicity of taxes
Mitigation of cascading/ double taxation
More efficient neutralization of taxes
especially for exports
Development of common national market
Simpler tax regime
Fewer rates and exemptions
Distinction between Goods & Services no
longer required
To Consumers
 SimplerTax system
 Reduction in prices of goods &
services due to elimination of
cascading
 Uniform prices throughout the
country
 Transparency in taxation system
 Increase in employment
opportunities

11. Helps you comply with GST
Simplifies GST & ITC (InputTax Credit) procedures
Handles all your taxation needs that too in full compliance with GST rules
Smoothens the transition from pre to post GST
Prepares all tax compliant documents along with quickly filing dealer
returns & automatic Invoice generation
Backs-up data for future reference
BatchMasterGST

12. Key Features of BatchMasterGST
Easy generation of Invoice as per GST Guidelines and Invoice Format
Facilitates filing of all type of dealer returns facility
BatchMaster’s GST module automatically debits GST payments and
provides warnings in case of insufficient credit balance
Offers platform for Payment ofTaxes as per liable GST rates*
Reconciliation with GST Portal and other official GST Links
Handles Job-In and Job-Out facility as per GST norms
Effective & consistent data back-up prior to upgrade

13. BatchMaster GST Service Portal
GST Compliance Requirement by theTaxpayer
The taxpayer under GST Regime will have to provide following information at regular intervals:
 Invoice data upload (B2B and large value B2C)
 Upload GSTR-1 (return containing supply data) which will be created based on invoice data and
some other data provided by the taxpayer
 Download data on inward supplies (receipts or purchase) in the form of Draft GSTR-2 from GST
Portal created by the Portal based on GSTR-1 filed by corresponding suppliers
 Do matching of purchases made and that downloaded from GST portal. Finalize the same
based on his own purchase (inward supply data) and upload GSTR-2
 File GSTR-3 created by GST Portal based on GSTR-1 and 2 and other info and tax paid
 Similarly there are other returns for other categories of taxpayers like casual taxpayer or
composition taxpayers

14. BatchMaster GST Service Portal
Experience the ease of filing speedy GST returns with
BatchMaster GST Service Portal (BGSP).
Online portal that offers GST services.
Supports registration, returns preparation, returns submission and analytics.
Easily upload and maintain business transactions, and analyze errors if any.
Guides you to prepare the final tax return that can be submitted to the tax
authority.
Permits the access to tax consultants of the tax payers.
Simple and faster.

15. BatchMaster’s USP
Benefits
Standalone solution for GST return filing and other services
24*7 support
Security assured
Speedy processing

16. Key Features of BatchMasterGST
Convenient & intuitive user interface
Provides latest information about total InputTax Credits (ITC) availed and
utilized until now
Handles GST & ITC on capital goods and import material
Furnishes detailed information on GST paid simply at the click of a button
Hassle free and spontaneous preparation of monthly/quarterly/yearly
returns
Supports multiple Branches of an organization

17. Thank you!!!