by | Unit 1 | |
| Meaning and Definition of GST, Objectives, Features, Advantages and Disadvantages of GST, | VIEW |
| Taxes Subsumed under GST | VIEW |
| Structure of GST (Dual Model), CGST, SGST and IGST | VIEW |
| GST Council, Composition, Powers and Functions | VIEW |
| CGST Act-2017-Features and Important Definitions | VIEW |
| Unit 2 | |
| Registration under GST Provision and Process, Amendment and Cancellation of Registration | VIEW |
| Taxable-event under GST | VIEW |
| Supply of Goods and Services, Meaning, Scope, Types, Composite Supply, Mixed Supply | VIEW |
| Determination of Time and Place of Supply of Goods and Services | VIEW |
| Levy and Collection of Tax | VIEW |
| List of Exempted Goods and Services | VIEW |
| Unit 3 | |
| Input Tax Credit, Eligible and Ineligible Input Tax Credit | VIEW |
| Apportionments of Credit and Blocked Credits | VIEW |
| Tax Credit in respect of Capital Goods | VIEW |
| Recovery of Excess Tax Credit | VIEW |
| Availability of Tax Credit in Special Circumstances | VIEW |
| Transfer of Input Tax | VIEW |
| Reverse Charge Mechanism | VIEW |
| Tax Invoice | VIEW |
| Problems on Input Tax Credit | VIEW |
| Unit 4 | |
| Tax Invoice | VIEW |
| Credit and Debit Notes | VIEW |
| GST Returns | VIEW |
| Audit in GST | VIEW |
| GST Assessment | VIEW |
| GST Assessment: Self-Assessment, Summary Assessment, Scrutiny Assessment, Scrutiny Assessment, Special Provisions | VIEW |
| Taxability of GST E-Commerce | VIEW |
| Anti Profiteering | VIEW |
| Avoidance of Dual Control | VIEW |
| Issues in Filing of GST Returns | VIEW |
| GST Monthly Collection Targets | VIEW |
| GST Council Meetings | VIEW |
| Unit 5 | |
| Introduction to Valuation under GST | VIEW |
| Meaning and Types of Consideration | VIEW |
| a) Consideration Received through Money | VIEW |
| b) Consideration not Received in Money | VIEW |
| c) Consideration Received Fully in Money | VIEW |
| Valuation Rules for Supply of Goods and Services | VIEW |
| 1) General Valuation Rules | VIEW |
| 2) Special Valuation Rules, Other Cases for Valuation of Supply, Imported Services, Imported Goods, Valuation for discount | VIEW |
| Transaction Value: Meaning and Conditions for Transaction Value, Inclusive Transaction Value, and Exclusive Discount excluded from Transaction Value | VIEW |
| Problems on GST | VIEW |
One thought on “Goods and Services Tax Bangalore City University B.Com SEP 2024-25 5th Semester Notes”