Taxpayer category

[ ]( # ) [ ]( # )   [ ]( http://r.sigma-institute.website/mk/cl/f/84_Hwxw7q1CtBxujRVpduVqTivrdXhrE_nulks4qIYvrfK8wnozEj7XlEyJP0dxMdqYbNPGNA7xEouQa4N_1WRi42pRB-xtOO54ieu8NbrEkEzZGrtwJvlnk5Cv_7j1oauU4yD-baTAZNRbnh_q2YVTly8bKKagRO5w76ad9O1DTVDY-jr6wh568hk3nVI8hf69p-HO4ZcvgAocsRRWBHG2j45v_-aG1ji1OaF9s4t4sxg7lkxycjGDdESmj8UMQuNANUzfG996SLoKshVCvb5DDPUBJhIXGZ3qNYUmu3pwHgvhoJFCjH7Az2N3T3k3xLygarCRFj4l00RGYtnvsyMTmts08uerYCKB8VYW3YSWp6BfW0A )   [ ]( # ) COMPUTER FOR ONLINE CLASSES [ ]( # ) [ ]( http://r.sigma-institute.website/mk/cl/f/x8FvZYMQdTE1bjSBMHkh_bo1H6nS0iRevOn1sNKlLEEs6uPCtZnBl-sVYlB2YYhCQ6EZCkGNAIcGI8PkZXXx8hyAdZdST3N8DoWU0PNIcDTW9cd5YFqb-FuLolb6H4OuQCF2SC6jfNwPdPTS1YfPSTTtZs9eaXGzco8_xUbuC-p9T7SNG6YH9fj5fCGbj2CPvm4UETxFPEqVHsZiayfsBcX-wLjzp8Y0rUdnRW3e36RNU1SNbHspc9ckxfbOR3kCPhyPuJR6qC52gPZcZAcwNSfcG5KDGi6bdP5Xv2lpVnQe5FGWfxWQACMnja0NYnubcgU1lxxUdcrjE9CxWpjdurOeOgGqc3RKngR7_IaLuPNWVQaJjw ) [ ]( # )   For online classes we are providing a complete set of computer with UPS in following specifications: Monitor 15"; Camera & headphone CPU: 160 GB HDD, 2 GB RAM, Core 2 duo Keyboard, mouse UPS ( Electronic voltage stabilizer ) This complete set we offer pan India for Rs. 21000/- ( All inclusive ) One extra 160 GB Hard disk will be supplied free of cost within 5 years, if present becomes in sufficient. All carry "M.I.'s" 1 year warranty.       [ ]( # ) [ ]( http://r.sigma-institute.website/mk/cl/f/JEVtmyVr0IktCfpGk5qPTGNyAn5Qu9CocQr0Eh3FsSD8U5kLZZ4-urFTa_536a27rKyAnbop-xhB9-xKXWqbfS9FBXUJtROZZdTWhq9hfvaNfQGNZC4E1CnTQzDFr5DOtGewRRVR2shHEI32znx9YVLjdA-NBgWoG56oyw05PDLhFhjhTn27Vngh5lMkdEPRcRjvQgv9OlY903agIs4cJ70LDE3eJN22oLsue4cVw7472jBXi0IaAHOynS6eNCneoGguQtw6hMKUlFgxAXFSYwxDghB09kgi_S_8Inp59SpIx-naRH3Je4TA8UtKwrx1fSKwxB4KS46IQC1np0jjXnf8WZEglj5h-AKrARlMAkBcOJKNqQ ) We understand the hardships...   Hardships of the parents, hardships of teachers, hardships of every such individual who is now compelled to work from home; be it student or the the professional now computer set is must. we decided to help all such people by providing the complete set including UPS to save your machine for longer life. In comparison to laptops desktop is robust & long  lasting and also cheap & best ! For getting this deal, please click the button below:   [ Button ]( http://r.sigma-institute.website/mk/cl/f/c27YYxlPf4ONo_23CRfT-8hhxj3qcmN_LoxirXGf0r3tDFf4swE6doEs6TnowCtl0ZdN2C_1V_z_jzcfrn52_OTlrAt8f46IlbyUx3Cj9pQi8s6wMvUfqdUusSuS1Gmha_yON2yeJOtdoQF4Rp6SFnS7ioMIGAQjYtxZRv98bAoDC5FC_XI7qg2-m7Vw_KDiIhAMNixrl-3yiPtSdh_finCrBzv7KdMlUt_1ogZMGXhwHopG3HLyVuh_TlQk4858QkXiWv1Xu_3I4-0eZvmH1cGThvWHlaskyVKrQ4Mr7054W5T6KHr5Mb4AC4IQaz-g10pOKNLNPXDd8zXJLpFW6vAowkx9lFjxMPkWppodF4qTq7IvNg ) [ ]( # ) [ ]( # )   SIGMA INSTITUTE Delhi Cell: 9899075161 [ ]( http://r.sigma-institute.website/mk/cl/f/rhB7eioRiHSkKcCaWhDIg3mUn2GeYnejnzCHC56KvEK_f2ya1CDaLjy9i6HaQ1r9VuqOleeKbfxYupxS0VSZhHOtfzabbBUVzlXWmqWAKKgIuwyPASH5lPrtoJ5xMFQoQ23iykDJVcUHn9kDSaMOXRbVYXYerBNXW-j32SpWpQfm327Ffzfhh-UZmWM9buUsxEG1k99uyEFTkV2qZR6GuqEU_j3N8oNLBlwb3o1zNermIx6WubeFpcr8vb4BW_IjlzC9a4Lah9i6WEVs1O9YyTLg9zcipR0yWv_YCPb00BNSLYtMV3unzxfBYeOxEnkXDN7CJp8m9qEGC8nqf5R6Vagv_-GBMQ ) [ ]( http://r.sigma-institute.website/mk/cl/f/yZA2Q0n8wb6AVAKVyXwShAzsBIQy_u5oapLJmx5bSNM1BcMRnUaGamebNBx9W6fP6g7gaf9T44XTPQl91mHkQIFSEoZSaqveDt1wQtY4joiX1ZkrAIbrQrHhV4ZZyWbHhhBdMkWIzesBtPG29HTsoYlmSo7vpRfblURVx1JYh084tEN0x3w98WQjhTB54lucYVsd3HolgtZ5E8RK-9SZgkjQ-JwqrpsNj3ue034wcqabA12zjd8x8UsUUEOFBp82qz9xu5ZP_XkQhMvBfGhEfx37FMxhuvKgaZiE7ALVAjgNX8GyDGbOOIb37al-5ps9lXH7640jh2VAlZlPas_ugW15mw ) [ ]( http://r.sigma-institute.website/mk/cl/f/CihHrO5xFaTIdslwPcqvgHGpevJPZ4-EWI5mWAzlUSfYmfphy6TNv2TeaTSpRg5130uNDBsHhYmBF3b6SaACE5mFtO8tsrZA7PIr6P3tJ0pIaFJlMBzI7r_ADuxj-Wpt3whzQOGeVdHnaPRWjiYhmCvLVmMlbYFrnaeZ61hNN5aQ7x_iiKYQ70EHCR3KiKyv2fVm-kDH7XCFXTIqxvcAlhOEC8dDkqfSYvWTlF5kOX84XgvYtjvjNb0q3Cznt5LRmRTiVM3V7PRXP7aPp0couGYSfAznfBVA9dN4cVzfg5d0jtHYA3_IVl6xuzGg-mZvvYzVEokMEk0sHJUIbdyCq4U ) [ ]( http://r.sigma-institute.website/mk/cl/f/p4xc_QE0x1EbJQkLuG-3Ts5Jb_mcCGWdGNE6Dttk2INWk02gvWUT81VjCqNeFIvGdbNaMuGRiKQ8ePVf9lJaOUD5EpZ_odr94CDTWXpmoMdBIOHzmFasrZJfwmyF7B7buDlE1xAjs-eyjX59gyS4LpXOrCJPnsAJA0z5fDjxpV6gPV7a8HdXfLNVvIiSfrSH4obffePj-hj2Y1pqPZCv5NID16VX5rC3BP3O-2sIrdMvQ6W1A62gy-AOos6jLXV5_nS09kpQruIYEKf7HqmTO8rJrjNYaDZxWV0wREw7vnoT9QXkqHSf_lhmWRd_yAKYEth7i8pBSpgMAETdXnt4_KPN2B0i_z60wnPEghI ) [ ]( http://r.sigma-institute.website/mk/cl/f/SB6ir8hJ_nVVD7sN277B_6eg6zbjcJDMZYWOX2-1QbWarB_TW0S0aoefjhOiS8GrB_68ZNYXfet49_vJms0abW8aWBw7FM89k-NJjcGOWtdjvX84Bo7sq2ycm2iR66-DJthbFD24CjK9rJIw1WXqWJGBq-QBPs3iFSkTQoqI5r5NAuw6kXHy0eR0qDrO0Fwv3oAORpTHbCLbkvggMOUxzpvP5C-C-CwLwM-FrwUNCuzERDz_ToRiv3gw_9C3pCy-8XdVRwsSdHNzxQDDMWpwe4UnLM9rSXbNsUXGkH0k1V2TWRu7vZBoag_C_Ms5msVKF6fltIu1YCH9ITwW_KMU8lDHNbxC8Q ) [ ]( http://r.sigma-institute.website/mk/cl/f/OXvyB04KypzeFXd-zLqmxwwqVO49g-OZAuR5_eemmVc_F1sDG-VBj_ikhs1kg3M_yNRRkk8cIHQwcKgGTBS2amNQ90ZdCjGAFl_6yDlJKfAfSr2s9KRZgsNLJbNcLGnSCcc4IpGBSOultrRVSDDJMfMmqV7MzC-iHFhpDUOf5C6aZsM7Bb8r9VZ0_0Ye9rLCM8N5ppkUb0mB4HeC8gr2ddMcAbjyLdqbDhwVxs3dFausxR6A7zFOlTVI6FtpbeNPatN6mkuedEudULuoH2ifava7h_ZXifMQLosmRvxlv5omSvuGvi84T4ZeOfT_tjUfvq6UYKt3sToAIGF4-VdZNnah2_T8Hjey-XmFH7bhx_CIJmnJ6NJ4I8RSbRBQN73nmA-97HoVsqY-020QaJI ) [ ]( http://r.sigma-institute.website/mk/cl/f/91L1g0oewoq9EIhXmaAm3rDkSEzR8OoK0rOAU4z7FibOy0tHDQkLm4fbQjuKxJNXpHISIBX0UYKrj3ejHP2q_BuixNPLP3JVjBJFddsDh91_00pUdFWzb5RC0NUpe5mXWM4aqyE5q1kTQBBtYqaeh4W8oDQgA9E00bL0HoTrN8rsYOPzKQyBHqG3SbFD0_EzYyC8FLbItfa0VIMB7VsO8UCvImhrSEPalgga9a2mU_PBpRNLQFEMlJjFmBb7rs81eTbG_2E9kUubgwSqFUeHTOFM_xfDykxMn2WCjG5H4mic5UY_IQI3tzAu0ljptZzeEPFWEraCyF8r4jzCtxxaquPghKgO2IIB7j1ImksI ) [ ]( http://r.sigma-institute.website/mk/cl/f/cwBLekM4J6G5MgCOxFqMfUjFAODBGcd3wT_zeFZmvsAspjY4mPUhMcRtlaxpTrjMMbO3krXbqt23bZG0UOvBotpbOrZLuZp5sLMwleFaG7b4WV1rhuYdMThNqLLXQD5WZOubNayGzBD6ULSbvMRC47-kXPVOTbeWSvAV000v7bNGktZKJxJCna41EIFBwQC9ywu04U8rSuhKqarHnQlxViYDL1UZPJ1QEV8IrIEiLg4IofB5k3kTCj7e96Lx74RBO3D3Bk0jK7zHSg2pkfzF5hFxb0q3kH3p4SulhSI6peOv3-pMz6OFgXbFB3JKH8yNjXG52dC9hLx_VMzDPxNCBuWbpyXU0zEnp701 )   [ ]( # )   You received this email because you are registered with Sigma Institute   [ Unsubscribe here ]( http://r.sigma-institute.website/mk/un/V9bUNO1T8YnL1bjbfCSjQd-FU6U-0QB50u4ceRfMxAZRuOXWYRAJnATjNDYv2s3sBPRT5DUeJacQh8Ts00suvXUmW6p30TztcdlkhQd2h59AS0ZN80FyXsv0dkHj9UbUd5uCMczK9dxm1Ys53b2F6nfxUOguF4XJZpMWDmSdaDz-R99sd4jY-GqwMc-G-B_LndXnavO87YhuI7RUBbZtc7hQSJk )   [ ]( # )   © 2020 Sigma Institute   more  

The govt should look at a very simple GST like that of other countries - Only one GST for everything and anything. Give rebate to exporters. Waive GST on essentials- wholesale food, medicine and such related. Additional tax can be charged on imports that are in conflict with local produced and reviewed/adjusted as and when required to keep the balance "politically too" for local farmers, manufacturers, tourist purchase refunds, etc. See typical GST & Tax in Singapore. You can search the same for China and other countries which are similar to India. GST: https://www.mof.gov.sg/Policies/Tax-Policies/Goods-and-Services-Tax IMPORT DUTIES: https://www.customs.gov.sg/businesses/valuation-duties-taxes--fees/duties-and-dutiable-goods more  

Dear Mr. Bhandari : You are now encroaching two different subjects. As I understand your first one was about GST and related returns as CEZ 100% EOU. Second : Your position to file an ITR. Please allow me to answer to the best of knowledge and capability. 1. CEZ/100% EOU/EPZs etc are schemes of commerce ministry to promote commerce, exports, local supporting vendors and create ease of business and commerce and so on and on. While all restrictions have been technically eliminated, it still not is easy for walk in/out - that does not happen anywehre in the world - ease of operation being another factor. Hence you will have to adhere to you declarations as 100% EOU and restrictions as imposed on CEZ operations etc. Related returns are to be filed with concerned CELLS/DEPARTMENTS eg., GST, customs, DGFT etc. Next if you chose to trade more than allowed percentage in domestic sector then your basic license, permits etc are all having different implication(s). Now that you are not looking at that segment let us not ponder on this. I am sure you are aware that you have leverage as 100% EOU to do some allowable transactions in domestic market and also seek/buy inputs from domestic market. 2. Your income tax implication(s) - I would only prefer to comment as a layman and not an expert. You have to declare your incomes earned to the local IT department with option to pay tax at your origin country, which is legally permitted. Alternately pay tax here and seek redemption/adjustment as permitted at your home country where you would log in. Above are general options - accounting details and applicable sections etc are all to be sought by a professional CA or an IT consultant in your segment. When you sell in the domestic market : (1) scrap (2) unsold export inventory (3) unused domestic inputs (4) unrealized remittances of products sold (5) salaries you would pay to Indian employees and many other such related expenses they need to be carefully analyzed and accounts maintained. So please be in touch with professionals in respective category. In terms 1 & 2 above - there are customs import duty implications. Item 4 would attract banking norms and FERA and related other regulations. I hope I could give satisfactory answers, certainly complicated. I am 100% confident prior to your licensing you would have consulted all concerned and properly advised by all of therm. All the best sir. Best Regards, Subba Rao more  

Sir, under GST regime, registration rules have mandated SEZ to take separate registration, since it is considered as a separate business vertical. Apparently, this will result into increased compliance and record maintenance burden on sectors having multiple SEZ units. Any supply of goods or services or both to a Special Economic Zone developer/unit will be considered to be a zero-rated supply. That means these supplies attract Zero tax rate under GST. In other words, supplies into SEZ are exempt from GST and are considered as exports.Therefore, the suppliers supplying goods to SEZs can: a)Supply under bond or LUT (Letter of Undertaking)without payment of IGST and claim credit of ITC; or b)Supply on payment of IGST and claim refund of taxes paid. When a SEZ supplies goods or services or both to any one, it will be considered to be a regular inter-state supply and will attract IGST. The exception to this is, when a SEZ supplies goods or services or both to a Domestic Tariff Area (DTA), this will be considered as an export to DTA (Which is exempt for the SEZ) and customs duties and other Import duties will be payable by the person receiving these supplies in DTA. more  

In line with suggestions from Hariharan, I would recommend you cinfine yourself to same category and all and every concerned application and process involved. Please be aware that the process may not be applicable should your process or category change, for any operating and or commercial reasons. I am a EXIM, FORWARDING, INTL. SOURCING, professional with +35years of working experience. You cantact me at sraoov@gmail.com. All the best. more