by | Unit 1 [Book] | |
| Tax: Meaning, Definition and Objectives | VIEW |
| Direct Tax v/s Indirect Tax | VIEW |
| Basic Features of Indirect Taxes | VIEW |
| Principal Indirect Taxes in India | VIEW |
| Source Based Vs Destination Based Taxation Structure and its Features | VIEW |
| GST, Need for GST in India | VIEW |
| Historical background of GST in India | VIEW |
| Framework of GST (Dual Model) | VIEW |
| Taxes Subsumed under GST | VIEW |
| Benefits of Implementing GST | VIEW |
| Significant Amendments Made in Constitution (101st Amendment) Act, 2016 | VIEW |
| GST Council: Constitution, Power and Functions | VIEW |
| Unit 2 [Book] | |
| Definitions: GST, Goods, Services, Person, Consideration, Aggregate Turnover, Fixed Establishment, Casual Taxable Person Schedule I, II, and III to the GST Act | VIEW |
| Supply: Taxable Event, Types of Supply, Supply with Consideration in Course/ Furtherance of Business | VIEW |
| Supply without Consideration | VIEW |
| Continuous Supply | VIEW |
| Composite Supply | VIEW |
| Mixed Supply | VIEW |
| Exempt Supply: Education Sector, Government Organization, Agriculture Sector, Interest Income, Rental Income, Transportation, Health Sector | VIEW |
| Taxability of Interstate Supply and Intra State Supply | VIEW |
| Unit 3 | |
| Concept of Aggregate Turnover and its Computation (Problems) | VIEW |
| GST Registration based on Turnover | VIEW |
| Composition Levy Scheme | VIEW |
| Casual Registration, Levy and Collection of CGST/SGST/IGST | VIEW |
| Concept of Reverse Charge Mechanism (RCM) | VIEW |
| Concept of Branch Transfers | VIEW |
| Tax Invoice and Essential Elements in Invoice | VIEW |
| Concept of GST on items Containing Alcohol, Petroleum Products and Tobacco Products | VIEW |
| Unit 4 | |
| Time of Supply for Goods and Services (Point of Tax) for both Forward and Reverse Charge when Consideration is Received in Money and when Consideration Other than Money | VIEW |
| Residuary Cases | VIEW |
| Value of Supply to Unrelated Persons when Price is the Sole Consideration of the Supply | VIEW |
| Computation of Value of Supply of Goods and Services (Inclusions and Exclusions) | VIEW |
| Concept of Discount and its Treatment | VIEW |
| Unit 5 [Book] | |
| Input: Input Goods, Input Services, Input Capital Goods | VIEW |
| Concept of elimination of Tax Cascading Effect through Value Added Tax System | VIEW |
| Input Tax Credit, Eligibility and conditions for taking ITC | VIEW |
| Cross Utilization of ITC between Goods and Services | VIEW |
| Blocked Credits Sec 17(5) | VIEW |
| Electronic Credit Ledger, Electronic Cash Ledger | VIEW |
| Setting-off of ITC and Payment of Tax | VIEW |
| Computation of GST, Full-fledged Problems | VIEW |
| GST Returns | VIEW |
| Returns for Outward supply (GSTR-1) | VIEW |
| Returns for Inward Supply (GSTR-2A and 2B) | VIEW |
| Final Monthly Returns (GSTR-3B) | VIEW |
| Due Dates, Late Fees and Interest | VIEW |
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