| Unit 1 Introduction to Indirect Taxation and GST | |
| A. Basic of Taxation | |
| Direct taxes and Indirect Taxes: Differences, Advantages and Disadvantages | VIEW |
| Sources and Authority of Taxes in India | VIEW |
| B. Introduction to GST | |
| Genesis/Origin of GST in India | VIEW |
| Power to tax GST (Constitutional Provisions) | VIEW |
| Extent and Commencement, Meaning and Definition, Benefits of GST | VIEW |
| Conceptual framework: CGST, IGST, SGST, UTGST | VIEW |
| Imports of goods or Services or Both | VIEW |
| Export of Goods or Services or Both | VIEW |
| Taxes subsumed and not subsumed under GST | VIEW |
| C. Definitions | |
| Goods 2(52) of CGST act | VIEW |
| Services 2(102) of CGST act | |
| Money 2(75) of CGST act | |
| Securities 2(101) of SCRA act 1956 | |
| India 2(56) of CGST act | |
| Persons 2(84) of CGST act | |
| Taxable Persons 2(107) of CGST act | |
| Business 2(17) of CGST act | |
| Considerations 2(31) of CGST act | |
| E-commerce operator 2(45) of CGST act | |
| Supplier 2(105) of CGST act | |
| Recipient 2(93) of CGST act | |
| Unit 2 Concept of Supply | |
| Taxable event Supply: | |
| Meaning and Scope of supply (Section 7 Subsection 1,2 and 3) | VIEW |
| Schedule I, II, III of Section 7 of GST Act | VIEW |
| Composite and Mixed Supplies (Sec 8 of CGST act) | VIEW |
| Place of Supply: | |
| Location of Supplier of Goods and Services | VIEW |
| Place of supply of goods (Sec 10, 11, 12 and 13 of IGST act) | VIEW |
| Special provision for Payment of Tax by a supplier of Online Information Database Access Retrieval | VIEW |
| Time of Supply: | |
| Time of Supply (Sec 31 of CGST act) | VIEW |
| Issue of Invoice by the Supplier (Sec 31(1) and (2) of CGST act) | VIEW |
| Continuous of Supply of goods and Services | VIEW |
| Goods sent on Approval (Sec 31(7) of CGST act) | VIEW |
| Value of Supply: | |
| Determination of Value of Supply (Section 15 of CGST act and CGST Rules 2017) | VIEW |
| Input tax credit (Sec 2(62) of CGST act) | VIEW |
| Capital goods (Sec 2(19) of CGST act) | VIEW |
| Input (Sec 2(59) of CGST act), Input Service (Sec 2(60) of CGST act) | VIEW |
| Eligibility and conditions for taking Input Tax Credit (Sec 16 of CGST act) | VIEW |
| Unit 3 Registration and Computation of GST | |
| Registration: Persons liable for GST (Sec 22), Person liable | VIEW |
| Procedure of GST (Sec 25) | VIEW |
| Deemed Registration (Sec 26), Special Provision (Sec 27) | VIEW |
| Amendment, Cancellation and Revocation of Registration (Sec 28,29,31) | VIEW |
| Computation of GST: Computation of GST under Inter State and Intra State Supplies | VIEW |
| Payment of Tax: Payment of Tax, Interest and other Amounts (Sec 49) | VIEW |
| Interest on Delayed Payment (Sec 50) | VIEW |
| TDS (Sec 51) | VIEW |
| TCS (Sec 52) | VIEW |
| Unit 4 Filling of Returns | |
| Documentation: Tax invoices (Sec 31 and 32) | VIEW |
| Credit and Debit notes (Sec 34) | VIEW |
| Electronic Way bill | VIEW |
| Returns: Types of Returns and provisions relating to filling of Returns (Sec 37 to Sec 48) | VIEW |