by | Unit 1 [Book] | |
| Concept of Tax and the Objective for its Levy | VIEW |
| Concept of Direct and Indirect Tax | VIEW |
| Differences Between Direct Taxation and Indirect Taxation | VIEW |
| Principal of Indirect Taxes in India | VIEW |
| Source Based Vs Destination Based Taxation Structure and its Features | VIEW |
| Need for GST in India | VIEW |
| Historical Background of GST in India | VIEW |
| Framework of GST (Dual Model) | VIEW |
| Various Benefits to be Accrued from Implementation of GST | VIEW |
| Significant Amendments Made in Constitution (101st Amendment) Act, 2016 | VIEW |
| GST Council, Constitution, Power and Functions | VIEW |
| Unit 2 [Book] | |
| Definitions of: Goods, Services, Person, Business, Business Vertical, Consideration, Aggregate Turnover, Fixed Establishment, Casual Taxable Person, Taxable Supplies, Exempt Supply, Zero rated Supply | VIEW |
| Supply, Meaning and Supply with Consideration in Course/ Furtherance of Business | VIEW |
| Supply without consideration; Schedule I, II, and III to the GST Act | VIEW |
| Composite Supply, illustrations on Composite | VIEW |
| Mixed Supply, illustrations on Mixed Supply | VIEW |
| Taxability of Interstate Supply and Intra State Supply | VIEW |
| Concept of Outward Supply and Inward Supply | VIEW |
| Over Sales | VIEW |
| Over Purchases | VIEW |
| Unit 3 [Book] | |
| Registration under GST Based on Turnover Limits | VIEW |
| Casual Registration; Levy and Collection of CGST/SGST/IGST | VIEW |
| Apportionment of GST Between Centre and State | VIEW |
| Composition Levy | VIEW |
| Reverse Charge Mechanism (RCM) | VIEW |
| Classification of Rate of Taxes under GST and Composition Scheme | VIEW |
| Tax Invoice and Essential Elements in Invoice | VIEW |
| GST Returns and other regular Compliances | VIEW |
| illustrations on Apportionment of GST Between Centre and State | VIEW |
| Unit 4 [Book] | |
| Time of Supply for Goods/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- illustrations | VIEW |
| Value of Supply to Unrelated Persons When Price is the Sole Consideration of the Supply | VIEW |
| Inclusions and Exclusion from Value of Supply | VIEW |
| Concept of Discount and its Treatment | VIEW |
| Determination of Transaction Value and Taxable Value of Supply of Goods and Services | VIEW |
| Unit 5 [Book] | |
| Definition of: Input Goods, Input Services, Capital Goods, Input on Capital Goods | VIEW |
| Concept of Elimination of Tax Cascading Effect through Value added Tax System | VIEW |
| Concept of Input Tax Credit, Eligibility and Conditions for taking ITC | VIEW |
| Cross Utilization of ITC Between Goods and Services | VIEW |
| Apportionment of Credit and Blocked Credits | VIEW |
| Availability of Credit in Special Circumstances | VIEW |
| Availing and Utilization of ITC- -illustrations | VIEW |
| GST Returns | VIEW |
| Concept of Electronic Credit Ledger, Electronic Cash Ledger | VIEW |
| Brief Introduction and Contents in- Returns for Outward Supply (GSTR-1) | VIEW |
| Returns for Inward Supply (GSTR-2) | VIEW |
| Final Monthly Returns (GSTR-3) | VIEW |
| Annual Returns (GSTR-9) | VIEW |
| GST Network, Structure, Vision and Mission, Powers and Functions | VIEW |
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