GST Law & Practice Bangalore University B.Com 5th Semester NEP Notes

16/11/2023 1 By indiafreenotes
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