Services Provided Month of Invoice Month of Forward /Reverse

Sl.No
Month Raised Payment made Charge

Before June 30th Before June 30th After June 30th Forward Charge
2017 2017 2017
1

Before June 30th Before June 30th After June 30th Reverse Charge
2017 2017 2017
2

Before June 30th After June 30th After June 30th Forward Charge
2017 2017 2017
3

Before June 30th After June 30th After June 30th Reverse Charge
2017 2017 2017
4

Before June 30th Before July 30th

5 2017 2017
Before June 30th After July 30th
6 2017

Indent for C forms to be made on or

7 for the period upto July 15th of 2017
June 2017

8 Turn Key Projects/Works Contracts

Existng Works in
progress/ not
commenced/
supply of goods
a which are not
completed before
30th June 2017

Work estimate
b sanctions in hand
upto 30/06/2017
9 GST Rates
GST as per HSN
code decided by
a the Chief Engineer/
H.Qtrs
Intra state 50% of GST to 50% of GST to
b state central
Inter State Total GST to IGST
c
Deductions wrt IT
and Labour cess
d will continue as in
the present.
i Hiring of vehicles 5%
Supply of 18%
ii manpower
iii Works contract 18%
Lines & bay 18%
iv maintenance
Rent payable to 18%
v department
occupied building
Rate contracts for 18%
vi transformer erction
and repairs

10 Procurement of materials
Supply of Goods
a PO
Purchase of
material/ Services
in any manner
through permanent
imprest and
b temporary advance
including PO, LS
Agt, Boarding &
Lodging Bills
above Rs.200

11 Central taxes subsumed in GST

a Central Excise Duty (CENVAT)
b Additional Excise Duties
c Excise Duty levied under the medicinal and toiletries Preparations Act 1995
d Service Tax
e Additional Customs Duty, commonly known as Countervailing duty
f Special Additional Duty of Customs -4%
g Surcharegs and Cesses levied by centre
h Central sales tax to be phased out

12 State taxes subsumed in GST

a VAT/Sales Tax
b Entertainment Tax
c Luxury Tax
d Taxes on lottery, betting and gambling
e State Cesse and Surcharges
f Octroi & Entry Tax
g Purchase Tax

1% TDS for work

13 of above 2.5 Lakhs
Works/Supplies of
more than Rs. 2.00
Lakhs from
unregistered
14
service
providers/suppliers
, the details of them
shall be produced.
15 registerd dealers where reverse charge mechanism is available

GST 37AABCG3443R1
Z6
VAT TIN NO 37720168433
 Charges Applicable

VAT Excise Tax Service Tax WCT

Accural Basis/ Accural Basis/ Accural Basis/
Before due date of Before due date on Before due date of
filing of monthly monthly basis filing of monthly
returns returns
Accural Basis/ Due Accural Basis/ 6th of Accural Basis/ Due
date is 05/07/2017 suceeding month of date is 05/07/2017
the actual payment
made to the service
provider.

Accural Basis/ Accural Basis/ Accural Basis/

Before due date of Before due date on Before due date of
filing of monthly monthly basis filing of monthly
returns returns
Accural Basis/ Due Accural Basis/ 6th of Accural Basis/ Due
date is 05/07/2017 suceeding month of date is 05/07/2017
the actual payment
made to the service
provider.

Taxes as applicable Taxes as applicable Taxes as applicable Taxes as applicable

in the agreement in the agreement in the agreement in the agreement
t 1995
 Remarks
GST

Applicable Difference between

GST and
Contractual
obligation will be
recovered to the
contractor

Cost of works/
Purchase orderes
are duly revised by
reducing the excise
duty/service
tax/VAT included
in the goods and
adding GST @
18% for the
estimates to be
balance works.
duly revised and
fresh sanctions to
be obtained.
to be revised duly
reducing the excise
duty and other
Tax invoice to be
indirect
obtainedtaxes
in thewith
applicable GST as
name of APTransco
per
dulyHSN
mentioning
GSTIN as
37660127045,
Provisional ID no:
37AABCT0088P1
ZU
GST applicable on
reverse charge
basis.
Supplies/services a
consolidated self
invoice may be
prepared on
monthly basis