Goods and Services Tax Bangalore University BBA 6th Semester NEP Notes

Unit 1 [Book]
Basics of Taxation system in India	VIEW
Tax Meaning and Types	VIEW
Concept and Features of Indirect tax	VIEW
Differences between Direct and Indirect Taxation	VIEW
Brief History of Indirect Taxation in India	VIEW
Constitutional Validity of GST	VIEW

Unit 2 Introduction to GST [Book]
Introduction to Goods and Services Tax, Features of GST	VIEW
Constitutional Framework of GST	VIEW
Tax Subsumed under GST, Dual model of GST	VIEW
GST Council: Composition, Powers and Functions	VIEW

Unit 3 Time, Place and Value of Supply [Book]
Supply, Scope of Supply, Composite and Mixed Supplies	VIEW
Levy and Collection, Composition Levy, Exemptions of GST	VIEW
Time of Supply in case of Goods and in case of Services	VIEW
Problems on ascertaining Time of Supply	VIEW
Place of Supply in case of Goods and in case of Services (both General and Specific Services)	VIEW
Problems on Identification of Place of Supply	VIEW
Value of Supply Meaning, Inclusions and Exclusions	VIEW
Problems on Calculation of “Value of Supply”	VIEW

Unit 4 GST Liability and Input Tax Credit [Book]
Rates of GST, Classification of Goods and Services and Rates based on classification	VIEW
Problems on Computation of GST Liability	VIEW
Input Tax Credit Meaning	VIEW
Process for availing Input Tax Credit	VIEW
Problems on Calculation of Input Tax Credit and Net GST Liability	VIEW

Unit 5 GST Procedures [Book]
Registration under GST	VIEW
GST Tax Invoice	VIEW
Levy and Collection of GST	VIEW
Composition Scheme of GST	VIEW
Due dates for Payment of GST	VIEW
Accounting record for GST	VIEW
Features of GST in Tally Package	VIEW
GST Returns, Types of Returns, Monthly Returns, Annual Return and Final Return Due dates for filing of returns	VIEW
Final Assessment of GST	VIEW
Accounts and Audit under GST	VIEW

Introduction, Meaning and Definition of GST, Objectives, Features, Advantages and Disadvantages of GST

Goods and Services Tax (GST) is a comprehensive indirect tax that was introduced in India on July 1, 2017. It replaced multiple cascading taxes levied by the central and state governments, streamlining the taxation system. The GST system is designed to be a destination-based tax, meaning that it is ultimately…

03/12/2023

In "Management Notes"

Taxability of E-Commerce

The taxability of e-commerce transactions is a complex and evolving area, and it is subject to the tax laws and regulations of each specific jurisdiction. In the context of India, where Goods and Services Tax (GST) is applicable, the taxability of e-commerce transactions is governed by the GST law. The…

03/12/2023

In "Management Notes"

Taxes Subsumed under GST

Goods and Services Tax (GST) in India was introduced to replace a multitude of indirect taxes levied by both the central and state governments. The implementation of GST aimed to simplify the tax structure, reduce the cascading effect of taxes, and create a unified market. Before the introduction of GST,…

03/12/2023

In "Management Notes"

Goods and Services Tax Bangalore University BBA 6th Semester NEP Notes

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Introduction, Meaning and Definition of GST, Objectives, Features, Advantages and Disadvantages of GST

Taxability of E-Commerce

Taxes Subsumed under GST

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