TAN


 TAN is the tax deduction account number issued by the income tax department to all person deducting tax at source .  To obtain TAN , the person or organisation is required to apply in Form 49B to the facilitation centres of NSDL .

                                                  

                                                           INPUT CREDIT


 THE EXCESS AMOUNT OF INPUT TAX OVER OUTPUT TAX FOR THE CURRENT PERIOD,

 WHICH IS PERMITTED TO BE SET OFF AGAINST THE OUTPUT TAX OF SUBSEQUENT

 PERIODS.

GSTIN

                                                                 GSTIN
                                 
                         (GOODS AND SERVICE TAX IDENTIFICATION  TAX)
           

IT IS 15  DIGIT NO WHERE......
FIRST 2 DIGIT REPRESENT STATE CODE AND NEXT
10 DIGIT IS PAN NO AND
13 DIGIT GETS ASSIGNED BASED ON THE NO OF REGISTRATION WITHIN A STATE 
14 DIGIT IS Z BY DEFAULT
15 DIGIT IS FOR CHECK CODE        

TYPES OF GST

                                                           TYPES OF GST

1: cgst (central goods and service tax)-
2: sgst (state goods and service tax)-
3: igst (integrated goods and services tax)-
4: UTGST (UNION TERRITORY GOODS AND SERVICE TAX)-              
      cgst aND SGST LEVIED IN INTRA STATE TRADE(WITH    IN STATE)
      IGST LEVIED IN INTER STATE TRADE (BETWEEN TWO        STATES)
      UTGST LEVIED IN UNION TERRITORY
                                                                      

                                        GST 

§Destination based Taxation

§Apply to all stages of the value chain

§Apply to all taxable supplies of goods or

 services (as against manufacture, sale or

 provision of service) made for a consideration except –

oExempted goods or services – common list for CGST & SGST

oGoods or services outside the purview of GST

oTransactions below threshold limits

§Dual GST having two concurrent components –

oCentral GST levied and collected by the Centre

oState GST levied and collected by the States§Destination based Taxation

§Apply to all stages of the value chain

§Apply to all taxable supplies of goods or services (as against manufacture, sale or provision of service) made for a consideration except –

o Exempted goods or services – commSGSTon list for CGST & 

o Goods or services outside the purview of GST

o Transactions below threshold limits

§Dual GST having two concurrent components –

o Central GST levied and collected by the Centre

o State GST levied and collected by the States