Dealership management system under Indian Tax

Meaning of dealership management system

 

Dealership management system

This post explains about dealership management system

A dealership management system (DMS) or auto dealership management system is a bundled management information system created specifically for automotive industry car dealerships or large equipment manufacturers, such as Caterpillar Inc dealerships, and also adapted for cars, boats, bikes, RV, and power sports dealers. These systems often contain software that cater to the needs of the finance, sales, parts, inventory and administration components of running the dealership. One of their functions can be automating tax returns. Other more sophisticated features can include online marketing tools and analytics on deals. Newer DMS systems have seen utilization of mobile platforms as well.

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CGST Act section 51 Tax deduction at source

CGST Act Section 52 Collection of tax at source

CGST Act section 53 Transfer of input tax credit

CGST Act section 54 Refund of tax

CGST Act Section 55 Refund in certain cases

CGST Act section 56 Interest on delayed refunds

CGST Act section 57 Consumer Welfare Fund

CGST Act section 58 Utilisation of Fund

CGST Act Section 59 Self-assessment

CGST Act section 60 Provisional assessment

CGST Act section 61 Scrutiny of returns

CGST Act Section 62 Assessment of non-filers of returns

CGST Act section 63 Assessment of unregistered persons

CGST Act Section 64 Summary assessment in certain special cases

CGST Act section 65 Audit by tax authorities

CGST Act section 66 Special audit

CGST Act Section 67 Power of inspection, search and seizure

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