by | Unit 1 [Book] | |
| Introduction, 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 | VIEW |
| Unit 2 [Book] | |
| Registration under GST Provision and Process, Amendment and Cancellation of registration | VIEW |
| Taxable event under GST | VIEW |
| Supply of Goods and Services, Meaning, Scope and Types, Composite supply, Mixed Supply | VIEW |
| Determination of Time and Place of Supply of Goods and Services | VIEW |
| List of exempted Goods and Services under GST | VIEW |
| GST Rates on different Goods and Services | VIEW |
| Unit 3 [Book] | |
| 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 |
| Unit 4 [Book] | |
| 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 |
| GST Tax invoice | VIEW |
| Credit Notes and Debit Notes | VIEW |
| GST Returns | VIEW |
| Audit in GST | VIEW |
| Assessment: Self- Assessment, Summary and Scrutiny, Special Provisions | VIEW |
| Taxability of E-Commerce | VIEW |
| Taxability of Anti-Profiteering | VIEW |
| Problems on input tax credit |
| Unit 5 [Book] | |
| Levy and Collection of Customs duty | VIEW |
| Goods included under Customs Duty | VIEW |
| Methods of Valuation of Customs duty | VIEW |
| Problems |
One thought on “GST Law & Practice Bangalore University B.Com 5th Semester NEP Notes”