Gst Highlights

SettingSetting GSTGST ConcernConcernSettingSetting GSTGST ConcernConcern
Allrightsreserved/Preliminary&Tentative
“We Transform corporate values through Enabling Capabilities”
HIGHLIGHTS /IMPACT/APPROACHHIGHLIGHTS /IMPACT/APPROACH
Vision: “Transform corporate values through Enabling Capabilities”Vision: “Transform corporate values through Enabling Capabilities”
1Setting GST Concern

Our Background
Our Presence
Services Offered
GST Highlights
ContentsContentsContentsContents
GST Highlights
GST Advantages
Way Forward to GST
How STAN can help
2
Setting GST Concern

Leading Assurance & Consulting organization well positioned to assist you in India, access to
over team of 400 persons, 75 professionals with substantial industry background and
experience. Our firm is having adequate client base spanning from multinationals, domestic
public and private sector.
We are available at 14 locations to provide PAN India access to our clients.
Detailed business profile on each business segments & activities can be shared on demand.
Our BackgroundOur BackgroundOur BackgroundOur Background
View of Our Head office Located at Mohali

Our Presence in IndiaOur Presence in IndiaOur Presence in IndiaOur Presence in India
Branches
Chandigarh
Delhi
Ludhiana
Jammu
S.No Virtual Offices
1 Ahmedabad
2 Cochin
3 Hyderabad
4 Jaipur
5 Kolkata
Bengaluru
6 Lucknow
7 Pune
8 Chennai
9 Mumbai
10 Indore

S. Tandon & Associates – Leading Chartered Accountants firm in India
Competent Finman Pvt. Ltd -.37th Largest member of BSE, NSE)
Stan Professionals Pvt Ltd – Leading Consulting Company in India
About our GroupAbout our GroupAbout our GroupAbout our Group
Competent Synergies Pvt. Ltd.(15th Largest ITES company in India)
Competent Finman Pvt. Ltd -.37 Largest member of BSE, NSE)
Integrated Risk Insurance Brokers Ltd. (IRDA approved)

Our TeamOur TeamOur TeamOur Team
• We have Tax and Advisory professionals, STAN has the team working on GST across all key
sectors.
• Our Policy Advisory Group comprises a specialized team of Multi-disciplinary team of
professionals Constituting Chartered Accountants ,CFA, MBAs & Cost Accountants.
• STAN subject matter professionals in goods and service tax, accounting, supply chain,
project management, and IT with deep sector knowledge, provide an integrated service
offering to our clients.
6
Setting GST Concern

Our Assurance ServicesOur Assurance ServicesOur Assurance ServicesOur Assurance Services
Management & Operational (Process review) Audit
Supply Chain Management (SCM) Process Audits
HR Risk containment Audit
Information Security (IS)/ITGS Audits
Energy Audit
Forex Management Audit
Project Capitalization Audits
Legal and Secretarial Audits
Costing systems Review/Audits
Revenue Assurance Audits
7
Setting GST Concern

GSTGST
HIGHLIGHTSHIGHLIGHTS
GSTGST
HIGHLIGHTSHIGHLIGHTS

Pre GST Tax StructurePre GST Tax StructurePre GST Tax StructurePre GST Tax Structure
IndirectTax
Central Tax
Excise
Service Tax
Custom
IndirectTax
Custom
State Tax
VAT
Entry Tax, luxury tax, Lottery
Tax, etc.

• GST introduced in 1991 by replacing federal Sales Tax.
Levy of GST ranging from 13% to 15% in case of
provinces and other at rate of 5%.
• Tax to GDP ratio first increased and then decreased
when rates we raised and then steady up down
• Vat has not been money machine for Canada.
GST Global OutlookGST Global Outlook
34%34%
31%31%
CANADACANADA
11%11%
9%9%
• GST as VAT introduced in 1992 Initial rate of tax is 7%.
• Tax to GDP ration in increased after implementing GDP.
THAILANDTHAILAND
31+%31+%
3131 --%%
• GST introduced in 1985 Peak rate of tax is 15%
• GST increased the tax to GDP ration,
• GST introduced as Constitutional bill in 2014.
• Rate of Taxes Concessional 12%,standard rate 17-18%,
Luxury rate 40%.
31%31%
3636%%
NewNew ZealandZealand
AustraliaAustralia
• GST introduced in 1999 Peak rate of tax is 10%.
• Tax to GDP ration in Australia increased after
implementing GDP.
29%29%
30%30%

GST is a consumption tax that is collected on sale of manufactured goods and services. Since it is
a consumption tax it is passed on until the last stage, wherein the customer bears the tax, just like excise duty
is imposed currently.
Broking firm Nomura estimates that the GST would drive up headline CPI inflation by 20-70 basis points in
the first year due to higher prices of electricity, clothing & footwear, health/medicine, and education after
accounting for input taxes and potential asymmetric pricing behavior,
However in the long term, lower tax and logistic costs, productivity gains and higher investments under
the GST should structurally reduce inflation.
GST Impact on Indian EconomyGST Impact on Indian Economy
As tax cascading disappears, the industry will move to the lagging regions because of lower costs and thus
bring these into the growth dynamics.
Stock market analysts are already zeroing in on stocks and sectors that will be positively impacted by the
implementation of this key tax reform.
As per estimates from the National Council of Applied Economic Research (NCAER), growth could increase
by 0.9% to 1.7%.
Preliminary results indicate that the growth in GDP can be between 2-2.5% with the implementation of a
well-designed GST. The increase in exports can be between 10-14%.
11
Setting GST Concern

Taxes Subsumed Under GSTTaxes Subsumed Under GSTTaxes Subsumed Under GSTTaxes Subsumed Under GST
Allrightsreserved/Preliminary&TentativeAllrightsreserved/Preliminary&Tentative

Key Features of Ideal GSTKey Features of Ideal GST
Destination based Tax
Applies to all stages of the value chain
Zero rated Export of all goods and services
Seamless Credit
Minimum floor rates
No requirement of “C” Form

GST
Credit Methodology Priority
CGST SGST IGST
IGST
Proposed GST Structure
Conceptual FrameworkConceptual FrameworkConceptual FrameworkConceptual Framework
Intra
State
CGST SGST
Inter
State
IGST
(CGST+SGST)
CGST
IGSTIGST
SGST
IGST
IGST
CGST
SGST

GSTGST rates as perrates as per New Model GST LawNew Model GST LawGSTGST rates as perrates as per New Model GST LawNew Model GST Law
Intra
State
Taxable
Supply
Excise and
Service Tax will
be known as
CGST
Local VAT &
Other taxes will
be known as
SGST
Inter State
CST will be
replaced by
Approx. Sum
Total of CGST 14%+14
14%
14%
14%
Inter State
Taxable Supply
replaced by
Integrated GST
(IGST)
Approx. Sum
Total of CGST
and SGST
Import From
Outside India
Custom Duty
In Place of CVD
and SAD, IGST
will be charged
14%+14
%=28%
14%
Moreover, Sec 8 of GST(Compensation for loss of revenue )Bill, 2016 makes provision for cess leviable which would be non vatable.

GSTINGSTIN CodeCode underunder GSTGSTGSTINGSTIN CodeCode underunder GSTGST
State PAN Entity Blank Check
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
State Codes
PAN
Digit
1-2
Digit
3-12
Entity Code for Business Verticals of entities with same
PAN in same State
Left blank for future use
Check Digit
3-12
Digit
13
Digit
14
Digit
15

The closing stock is held either in the form of raw materials, semi-finished goods, or finished goods,
and must be used or intended to be used for taxable supplies.
The benefit of such credit is passed on, by way of reduced prices, to the recipient. In current tax
regime, duty/tax is added as product cost since the Input Tax Credit is not allowed.
On transition to GST, ITC will be allowed, and this should naturally result in the reduction of
base cost, and subsequently reduced final price to customers.
In GST, you are eligible for Input Tax credit if you are a regular tax payer only. A taxable person
EligibilityEligibility conditionsconditions toto availavail InputInput TaxTax creditcredit heldheld inin youryour closingclosing stockstockEligibilityEligibility conditionsconditions toto availavail InputInput TaxTax creditcredit heldheld inin youryour closingclosing stockstock
In GST, you are eligible for Input Tax credit if you are a regular tax payer only. A taxable person
opting for composition levy under GST is not allowed to claim Input Tax credit.
You have invoices or any other prescribed duty/tax paying documents in respect of the closing stock
of inputs (including semi-finished goods and finished goods).
The date of invoices or any other prescribed duty / tax paying documents is within 12 months from
the date of transitioning to GST.

Migration of Existing Tax Payer to GSTMigration of Existing Tax Payer to GSTMigration of Existing Tax Payer to GSTMigration of Existing Tax Payer to GST
•Migrated to
•Certificate
becomes final if
•Migrated to
GSTN
•Issue GSTIN
provisional basis
for 6 months
Automatically
becomes final if
additional details
furnished within
6 months
•Assessee logon
and fill required
data
Final
Information if not
submitted
registration shall
be cancelled
Not submit
18
Setting GST Concern

Person liable to be registered as per Schedule VPerson liable to be registered as per Schedule V
• If “aggregate Turnover” exceeds Rs 20 Lacs
• In Special category States i.e. North Eastern States + Sikkim ,
J&K Himachal Pradesh & Uttarakhand if “Aggregate turnover”
exceeds Rs 10 Lacs
Every Supplier(Except)
• Supply of goods after completion of job work by registered job
worker be included in turnover of principal not job worker
Job Worker
Aggregate Turnover
Taxable +Non Taxable +
Exempt+ Export of
Goods & Services
Excl. GST Taxes
Incl. All supplies
whether own or behalf of
principal
Situation Effective date
Transfer
/Succession
Date of Transfer/
succession
Special Provision ITC
Person newly applying for registration fails to apply for registration with 30 from the date which he becomes liable for registration
–ITC credit in respect of goods held in stock or contained in Finished 0r semi finished goods held in stock would not be available
Person registered under existing law shall be
required to be registered under GST Law
Every person liable for registration as per
schedule V -30 days from “Effective date”
/Succession succession
Amalgamation/
demerger
ROC Certification
giving effect high
Court Order
Other Cases Date on which
supply exceeds
threshold limit
19
Setting GST Concern

Registration Under Schedule VRegistration Under Schedule V
Registration
If Turnover Exceed
Mandatory
Irrespective Turnover
Person Making Inter State Supply
Not Required
Casual Taxable Person
Reverse Charge
E-Commerce Operator
Non Resident
Persons required to deduct Tax @1%
Persons required to collect tax u/s 56
Person supplying goods on behalf of
other registered taxable persons
Input service Distributor
Person who supply goods & Services
other than branded services(through E
commerce Operator)
OIDAR Services
Notified Persons
Person supplying
Exclusively goods/ services
which are not liable or
wholly exempt
Agriculturist

Pre & Post GST Scenario Of Manufacturing IndustryPre & Post GST Scenario Of Manufacturing Industry
Pre Scenario Post GST Scenario
• significant compliance and administrative costs,
classification and valuation disputes
• generally impaired the ease of doing business in this
sector.
Implementation of GST is a simplified tax structure & will
give a boost to an already flagging manufacturing sector.
Companies set up units with significant investment outlays
based on state incentives resulting in state flexibility of
rates.
• Such flexibility given to the States is likely to be
curtailed to achieve the intended effect of uniformity.
• The Companies having financial projections around
these fiscal incentives may have to reassess their
projections.
Manufacturing units enjoy exemption of taxes based on their
location in specified backward areas, capital investment etc.
No clarity under the Model GST Law on the treatment
of such area based exemptions.
Stock transfers are not subject to tax. • Inter State Stock transfers are deemed to be supplies and
are subject to GST.
• Though credit would be available, realization of this GST
would only occur when the final supply is concluded thus
resulting in cash flow blockages
Free supply of goods are not subject to VAT. • GST Law stipulates that specific transactions without
consideration would also be treated as supplies.
• Accordingly, free samples may be subject to GST, leading
to increase in overall costs.
Varying rates of excise duty and VAT on different products,
as well as several exemptions provided under excise and
VAT legislations.
Expected that inception of GST which is based on the
principles of a simplified rate structure and minimization of
exemptions will significantly reduce disputes regarding
classification of products.
21
Setting GST Concern

Returns Under GSTReturns Under GST
S.No
Return/
Ledger
Particulars To be filed upto
1 GSTR 1
Outward supplies made by taxpayer (other than
compounding taxpayer and ISD)
10th of the next month
2 GSTR 2
Inward supplies received by a taxpayer (other than a
compounding taxpayer and ISD)
3 GSTR 3
Monthly return (other than compounding taxpayer and
ISD)
4
GSTR 4 Quarterly return for compounding Taxpayer
18th of the month next
to quarter
5 GSTR 5 Periodic return by Non-Resident Foreign Taxpayer Last day of registration
6 GSTR 6 Return for Input Service Distributor (ISD) 15th of the next month
7 GSTR 7 Return for Tax Deducted at Source 10th of the next month
8 GSTR 8 Annual Return 31st Dec of next FY
22
Setting GST Concern

GST Scenarios

IllustratIllustration 1ion 1
IntraIntra--stastatete proproccuurementrement ofof ggoooodsds byby mamanunuffactureracturer
Particulars Present (INR) Under GST (INR)
Base price 100.00 100.00
Excise Duty (@ 12.5%) 12.50 Nil
ValueAdded Tax @ 12.5% 14.06 Nil
CGST @ 9% (assumed) Nil 9.00
SGST @9% (assumed) Nil 9.00
SGST @9% (assumed) Nil 9.00
Invoice Value 126.56 118.00
Total indirect taxes 26.56 18.00
Eligible credit 26.56 18.00
Net indirect tax cost on procurement by of goods
by manufacturer
0.00 0.00

IllustratIllustration 2ion 2
InterInter--state procurement of goods by manufacturerstate procurement of goods by manufacturer
Particulars Present (INR)
Under GST
(INR)
Base price 100.00 100.00
Excise Duty @ 12.5% 12.50 Nil
Central Sales Tax @ 2% 2.25 Nil
IGST @18% (assumed) Nil 18.00
Invoice Value 114.75 118.00
Net indirect tax cost on procurement by of goods by
manufacturer
2.25 0.00

Illustration 3Illustration 3
Import of goods by manufacturerImport of goods by manufacturer
Particulars Present (INR) Under GST (INR)
CIF Value 100.00 100.00
BCD @ 10% 10.00 10.00
Custom cess (3% on BCD) Nil 0.30
Value for levy of CVD 110.00 110.30
CVD @ 12.5% 13.75 Nil
Custom Cess on (BCD & CVD) 0.71 Nil
Custom Cess on (BCD & CVD) 0.71 Nil
Value for levy of ADC 124.46 110.30
Additional custom duty @ 4% 4.98 Nil
IGST @ 18% (assumed) Nil 19.85
Total cost of raw material imported 129.44 130.15
Net indirect tax cost on procurement by of goods by
manufacturer
10.71 10.30
* Assumed cess would be applicable on BCD under GST
regime

Key Advantages ::
• Interstate sourcing of raw materials
• Price negotiation
• Improvement in quality
• Better forecasting
• Improved inventory management
• Better trade-off between cost and customer service
• Capacity expansion
• Greater flexibility in manufacturing
Key Emphasis
• Manufacturing companies will face challenges during route planning while having to deal with deliveries across a bigger
geography.
• In case of services or deliveries which requires lower lead times, the service level might be impacted.
Key Advantages & Key EmphasisKey Advantages & Key Emphasis

CreatingAwareness
•Awareness
programs to
reach
stakeholders
ChangeAssistance
•Its Critical for
business
process
owners to
manage
attributed
IntegrateProcesses
•Multiple
systems and
modules at
various stages
to be ready for
GST
Key Considerations for EntityKey Considerations for EntityImplementationImplementationofGSTofGST
TimelyReadiness
•Organization
to ensure
timely
readiness for
GST
Implementatio
UnitingStakeholders
•Different
Stakeholders
different
interest.
•Common
CreatingAwareness
•Stakeholders
to be kept
informed
about plan &
progress
implementatio
n.
ChangeAssistance
attributed
change in GST
implementatio
n in daily
activities.
IntegrateProcesses
GST
•Systems/
applications to
be identified,
developed and
tested
thoroughly.
ImplementationImplementation
TimelyReadiness
Implementatio
n
•Any delays
attracts
potential
reputational
risks.
•Critical to
remove
roadblocks
UnitingStakeholders
•Common
grounds to be
identified
together
under
common
clause.

Sectors
Stock
Recommendation
Reason
Automobiles
2 wheelers, Small
Cars,
• Currently, the total tax outgo is 27% (Excise+VAT+CST). A proposed standard rate of 18% would
lead to 9% reduction in vehicle prices thereby stimulating demand.
• OEMs would benefit largely from savings on logistics and warehousing related costs.
Large Cars
• Currently, total tax outgo in the UV segment is 45% (Excise+ Vat+ CST). Luxury cars are
recommended to be taxed at higher /demerit tax rate of 40%. UV prices are therefore, likely to
reduce by 5%.
• There is very little possibility of the SUV. Segment taxed at a standard rate of 18% which if happens
can reduce prices by 27%. Large car makers would again benefit from savings on logistics and
warehousing related costs and a simplified tax maintenance structure.
Tractors
• Tractors are completely exempted from excise and pays an exempted rate of 4% on VAT. As such a
total tax outgo (including CST) would be 6%. (Note that tractors are exempt from excise), OEMs
currently receive np MODVAT benefit, leading to an indirect excise duty of 7 % and hence a total tax
outgo of 13%
• Tractors are likely to be taxed at the low ‘Low’ GST rate of 12% , thereby keeping product prices
unchanged.
GSTGST +Impact on Industry+Impact on Industry
unchanged.
Auto ancillaries Batteries
• GST implementation is expected to bring the unorganized players in the Tax net-this should reduce
the price gap between the organized and unorganized players.
Building Materials
Tiles
• Currently unorganized sector (50% of the industry) benefits from the tax evasion and lower tax
rates @18% vs current duty of 25%-27% paid by the organized players .
Plywood
• Currently, unorganized sector (75% of the industry) imports raw material without paying duty and
final goods are sold without any duty.
Cement
• Though, 18% tax rate will be lower than what the companies are paying currently (24.5% excise and
VAT), we believe the companies will pass on the benefits to consumers as demand continues to
remain weak. The sector will benefit only when the pricing power is strong in the hand of
manufactures.
Consumer
Durables
• Large unorganized sector in industry (85% of total market)have been evading the indirect taxes for
many years. GST will bring them within ambit of indirect taxes and making impact on their
competitive advantage in pricing terms .
• The narrowing of price differential between the organized and unorganized players would help
organized players increase their market share.

Sectors
Stock
Recommendation
Reason
Consumer &
Retail sector
FMCG Staples:
Building Products:
• All consumer companies will stand to gain with respect to supply chain and logistic.
• Indirect tax rate will come down to (as per recommendations to possibly 18%) which would lead to
higher purchasing power.
•
• More players to come under tax net. Thus, competitiveness of organized players to further improve.
In categories, which have high purchasing power, reduction might not be as much and hence, the
benefit will flow down.
Fashion Retail: • Retailers will benefit from reduced logistics related cost
Jewellery Retail:
• Jewelry retailers too, will benefit from reduced logistics costs
• However, a higher rate on precious metals and gold could impact demand
Infrastructure
Civil engineering
construction
company
• Implementation of e-permit/e-tolling systems, post GST, will help manufacturers save on logistics
costs by reducing travel time, reducing the need for warehouses in multiple states and the need of
buffer inventory.
GST +Impact on IndustryGST +Impact on Industry
company buffer inventory.
DTH Operator
Movie Exhibitor
• The companies currently pays 22% tax on revenues (assuming E-Tax rate of 7.5% of revenue) and
4% as special additional duty (SAD).
• With GST implementation, total tax outgo will reduce depending on the final GST rate. Further, SAD
being subsumed , GST at expected 18% GST rate we assume high growth
• The companies currently pays 22% E-Tax on gross ticket sales, 7-8% VAT on F&B sales, service tax
on inputs (rentals maintenance and others).
• With GST implantation total tax outgo will reduce depending upon the final GST rate. Primary
benefit would be offset of service tax paid on inputs, this amount will further increase as service tax
rate will also increase from 14.5% to 18% (in GST regime).
Media

Increase in the
rate for service
sector
Non availability of
CST Credit(Credit
of IGST will be
Available)
Input service
Credit to Pruning of
Exemption List
Saving on Non
payment of
Octroi, Entry
Financial ImpactFinancial Impact
Credit to
wholesalers and
retailers
Pruning of
Exemption List
Availability of
credit on
opening stock
Credit on VAT
paid goods
available to
Service provider
Octroi, Entry
Tax, Luxury
Tax, etc.

WiderImplicationofGSTWiderImplicationofGST
Suppliers
CustomersSales
Strategies
Information
Systems
• Sourcing from
Appropriate Vendors
• Maximizing tax credit
from best practices
• AppropriatePricing
• Structuring of financing• Impact on current
inventory
• Pricing Strategies
• Effect on Demand
• System Design changes
for GST compliance
WiderImplicationofGSTWiderImplicationofGST
Fin &
Admin
Human
Capital
Training
Legal
Compliance
• Identification of
Correct GST
Liability
• Cash flow Impact
• GST Compliances
• Other
Administrative
Tasks
• Trainingincl. workshopson
rolesand responsibilities
• Facilitating business
readiness
• GST impacts on
contracts
• GSTregistrations
• Taxcredittransitions
• Returnreporting
• Otherstatutory
compliances

GST Impact on Logistics & WarehousingGST Impact on Logistics & Warehousing
Major
Change
•With GST implementation, cost of any services, including logistics be considered a value added, and
manufacturer will get tax credit for the service tax paid.
•Logistics and supply chains will see a major change; sourcing, distribution and warehousing decisions which
are currently planned based on state level tax avoidance mechanisms instead of operational efficiencies will be
reorganized to leverage efficiencies of scale, location and other factors relevant to the business.
Eliminate
•Existing penalties on inter state sales transactions and facilitate consolidation of vendors and suppliers.
•Need to have state wise warehouses to avoid CST and the associated paperwork resulting a reduction
in the number of warehouses , improved efficiencies, better control and reduction in inventory
Eliminate
in the number of warehouses , improved efficiencies, better control and reduction in inventory
Advantage
•Would allow a firm to take advantage of economies of scale and consolidate warehouses at the same time
reduce capital deployed in the business.
•Larger warehouses can benefit from technological sophistication by deploying state-of-the-art planning
and warehousing systems which are not feasible in smaller, scattered warehouses.
•optimization and rationalization in the supply chains of a firm on account of GST will provide a
competitive advantage to the business through better service and faster turnaround times at lower costs.

Reporting of
accumulated
credits
New formats
of invoices,
waybills,
returns/challa
ns etc.
Rate change
to be
implemented
Statutory
forms
–likely to be
discontinued
Migration of
registrations
- PAN based
GST Compliance FrameworkGST Compliance Framework
CompliancesCompliances
Classification
of goods and
services
Manner of
computation
and payment
Periodical
Returns
Redesign IT
Systems
discontinued

With diverse clientele, our diverse
experience across multiple
segments of industry
Industry Focus
STAN DifferenceSTAN Difference
Project Management
Capabilities
Holistic suite of offering to
ensure smooth GST transition
Success fully concluded GST
Capabilities
Technical Skills
Strong working relationship
and access with government
Departments
Have blend of Highly Qualified
team of professionals
Success fully concluded GST
impact assessment for clients

How STAN can Help in GST?How STAN can Help in GST?
Feasibility
Studies
• GST Impact Analysis
on Business
• Advisor on additional
issued by authorities
• GST Impact Analysis
on Business
• Advisor on additional
IT & Systems
• Advising on
Accounting, billing
and invoicing systems
• Assisting IT
manual around
• Advising on
Accounting, billing
and invoicing systems
• Assisting IT
manual around
Migration &
Compliance
• Migration of VAT to
GST
• Identifying
Additional Compliance
• Migration of VAT to
GST
• Identifying
Advisory
• Advising Implications
on various Provisions
• Delivering
comprehensive
• Advising Implications
on various Provisions
• Delivering
comprehensive
• Suggestion on
continuation of
valuation schemes
• Suggestion on
continuation of
valuation schemes
• Assisting IT
manual around
solutions wherever
required
• Assisting IT
manual around
solutions wherever
required
responsibilities
• Handling Legal
Compliances for you
• Assisting with
Registration across
country
responsibilities
• Handling Legal
Compliances for you
• Assisting with
Registration across
country
comprehensive
approach towards
valuation of
bundles consisting of
services & Goods
• Providing VAT
implication guidance
for contractual
terms in future
Agreements
comprehensive
approach towards
valuation of
bundles consisting of
services & Goods
• Providing VAT
implication guidance
for contractual
terms in future
Agreements

Our Major Credentials
38
Setting GST Concern

Let’sLet’s talktalk
For a deeper discussion and advisory of how this issue might affect
For a deeper discussion and advisory of how this issue might affect
your business,
Please contact:
madan.chauhan@staindia.org
Gst@stan.in
39
Setting GST Concern

Gst Highlights

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