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AP Fin&Tax Solutuions

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AP Fin&Tax Solutuions

At AP FIN&TAX SOLUTIONS, we help individuals, professionals, and small businesses stay compliant and stress-free.

Our services include:
✔ Income Tax
✔ GST
✔ Accounting
✔ PF & ESI compliance
✔ TDS
✔ Company,LLP
✔ Tax Planning
✔ Audit etc.

01/04/2026

Welcome to the New Financial Year! 🎉
Time to set new goals and achieve bigger milestones 📈

Let’s grow together!

09/02/2026

🔹 What is CGST, SGST & IGST?
1️⃣ CGST – Central Goods & Services Tax

• Levied by Central Government
• Applicable on intra-state supply (within same state)
• Revenue goes to Centre

2️⃣ SGST – State Goods & Services Tax

• Levied by State Government
• Applicable on intra-state supply (within same state)
• Revenue goes to State

3️⃣ IGST – Integrated Goods & Services Tax

• Levied by Central Government
• Applicable on inter-state supply (between different states)
• Revenue later shared between Centre & destination State

🔹 When does CGST + SGST apply?

👉 When Supplier State = Place of Supply State

Example
Seller: Assam
Buyer: Assam
GST Rate: 18%

Tax Break-up
• CGST – 9%
• SGST – 9%

📌 Both taxes shown separately in invoice

🔹 When does IGST apply?

👉 When Supplier State ≠ Place of Supply State

Example
Seller: Assam
Buyer: Delhi
GST Rate: 18%

Tax
• IGST – 18%

📌 Only one tax line in invoice

🔹 Special cases where IGST applies

IGST is also charged on:
🚢 Imports into India
✈️ Exports (Zero-rated supply)
📦 Supplies to / from SEZ
🧾 OIDAR services from outside India

🔹 Input Tax Credit (ITC) Set-off Rules (Very Important)
✅ IGST Credit can be used for

• IGST
• CGST
• SGST

✅ CGST Credit can be used for

• CGST
• IGST
❌ Not for SGST

✅ SGST Credit can be used for

• SGST
• IGST
❌ Not for CGST

📌 CGST ↔ SGST cross-utilisation is NOT allowed

🔹 Quick Comparison Table
Basis CGST SGST IGST
Levied by Centre State Centre
Applicable on Intra-state Intra-state Inter-state
Invoice Separate Separate Single tax
Revenue Centre State Shared

08/02/2026

One wrong transaction can invite a tax notice ⚠️
Many high-value transactions are closely monitored by the Income Tax Department. Staying informed today can save you from trouble tomorrow.

Need clarity on tax compliance and reporting?
AP FIN&TAX SOLUTIONS is here to help.

Stay compliant. Stay stress-free.

07/02/2026

Major changes are coming in GSTR-3B filing that every taxpayer must know 👇
✔️ Auto-computed interest in Table 5.1
✔️ Stronger tax liability traceability (Table 6.1)
✔️ Flexible ITC utilisation (CGST & SGST for IGST)
✔️ Final return interest auto-population

⚠️ Proper reporting in GSTR-1 is now more important than ever to avoid interest & compliance issues.

📞 Need clarity or compliance support?
AP FIN&TAX SOLUTIONS is here to help.

06/02/2026

Don’t miss your January tax deadlines! ⏳
GST • TDS • PF • ESI – We’ve got you covered ✔️
AP Fin & Tax Solutions – Your trusted compliance partner

30/12/2025

📌GSTR-9: Annual Return
Purpose: To provide a consolidated summary of all the GST returns (GSTR-1 and GSTR-3B) filed during a financial year, including details of outward and inward supplies, taxes paid, and input tax credit (ITC) availed.
Applicability: Mandatory for all GST-registered taxpayers (excluding specific categories like composition scheme dealers) whose aggregate annual turnover exceeds ₹2 crore.

📌GSTR-9C: Reconciliation Statement
Purpose: To reconcile the figures reported in the GSTR-9 annual return with the taxpayer's audited annual financial statements, explaining any discrepancies in turnover, tax liability, or ITC. It ensures accuracy and transparency in tax reporting.
Applicability: Mandatory for taxpayers whose aggregate annual turnover exceeds ₹5 crore in the financial year. It is a self-certified statement.
Filing: It must be filed along with, or after, the GSTR-9 return.

🗓️Due Date to Furnish GSTR 9 and GSTR 9C is 31st Dec,2025

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Tangla
784521

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