by | 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 |
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