GYAN SAGAR

जी. एस. टी के अनुसार  सभी  Registered Dealer को अपने मुख्य व्यापार की जगह  पर अपने सभी वयावसायीक रिकार्ड रखने चाहिए,  वयावसायीक रिकार्ड रखने का उत्तर दायित्व निम्न व्यक्तियो का है:- 1. व्यवसाय के मालिक  / warehouse या गोदाम का देखभाल करने वाला | २. प्रत्येक  Transporter का| ३.  जिस कंपनी का Turnover पिछले  वित्तिय वर्ष में 2 करोड़ से ऊपर है , उस व्यक्ति  / कंपनी  को अपना खाताबही किसी Chattered Accountant या  Cost Accountant से आडिट करवाना जरुरी है | जी . एस . टी . के अनुसार हमें कौन सा रिकार्ड रखना जरुरी है : - प्रत्येक रजिस्टर्ड व्यापारी काम निम्न रिकार्ड रखने जरुरी है | 1.  माल के उत्पादन का रिकॉर्ड | 2.  माल के  फैक्टरी में या गोदाम मे आने व जाने का रिकार्ड |  3.  शेष माल का रिकार्ड | 4. आगम कर ( Input Tax)  के क्रेडिट का रिकॉर्ड ( Electronic Credit Ledger)  | 5.  निर्गत कर (Output Tax)  का रिकार्ड, उसकी देनदारी का रिकार्ड एवं भुगतान किये जा चुके कर का रिकार्ड (Electronic Liability and Electronic Cash Leadger) | 6. माल के खरीद व ब

Every Registered person is required to keep and maintain all record at his principal place of business.  Who maintain accounts under GST ?,   It is the responsibility of the following persons to maintain specified records- The owner / Operator of warehouse or godown or any other place used for storage of goods. Every transporter. Every registered person whose turnover during a financial year exceeds the prescribed limit (2 crore) will get his accounts audited by a chartered accountant or a cost accountant. What records must be maintained under GST ? Every registered person must maintain records of -  Production or manufacture of goods.  Inward and outward supply of goods or services or both (Purchase and Sales Register).  Stock of goods (Inventory Register),  Input tax credit availed (Electronic Credit Ledger),  Output tax payable and paid (Electronic Liability and Electronic Cash Ledger) and  Other particulars as may be prescribed Records Information Required t

Cash - Flow Statement Cash flow cannot stop a bad business from failing but it definitely can help a solid business succeed. You can’t manage a successful business enterprise if you cannot manage cash flow effectively. The first and foremost thing which you need to understand is that Cash Flow is not same as revenue. You get real cash only when you collect payments from your customers. What is Cash Flow ? Cash Flow is the detailed statement that addresses how your business receives money (be it from sales or investments) as well as how it spends money (on operations, investments and taxes). Therefore it becomes crucial for your online business to manage the amount of cash entering and exiting your system. While Cash-Flow is the primary element that defines a company’s finances, not all measuring aspects needs to be incorporated. You need to understand the strengths, weakness and capabilities of each method assigned with a unique preposition of cash flow. What is th

As another big move in GST implementation series government is all set to introduce E-way bill for movement of goods across the country. The much talked about E-way Bill will be rolled out across the country from 1st April 2018. This will become the common transit pass for the vehicle in each state. However as of now it is decided to implement the E-way Bill rules in two stages i.e. from April 01,2018 and from June 01,2018 for inter as well as intra state movement of goods. E way bill will become mandatory Period up to 31st March 2018 will be used as trial period for all stakeholders. E-way Bill :- E-way Bill General Rule:- Goods value > Rs.50,000, Any movement of by registered person or inward supply from unregistered person. Special Cases:- Any interstate movement irrespective of value:- * Any goods, from Principal to Job worker. * Handicraft goods from person exempted from registration. Who is liable to generate:-   R