P25 Goods and Service Tax (GST) Lucknow University B.com NEP Notes

Recently updated on April 13th, 2023 at 05:19 pm

Unit 1 [Book]  
Concept and Types of Indirect Tax VIEW
Right to impose indirect tax by Centre (Union)/State and Union Territory Governments before and after 101st Amendment of the Constitution of India VIEW
Introduction of GST in India VIEW
Definition: Supply, Aggregate Turnover, Person, Business, Appropriate Government, Mixed Supply, Composite Supply, GSTN, GSTIN, E-Commerce Input Tax Credit etc. VIEW
GST Models: Single GST & Dual GST VIEW
Types of GST, CGST, SGST/UTGST, IGST VIEW
Levy and Collection of GST VIEW
Unit 2 [Book]  
Registration under GST, Persons liable to get registered, Compulsory Registration, Registration Procedure VIEW
Reverse Charge Mechanism VIEW
Composition Scheme and Assessment under Composition Scheme VIEW
Zero Rated supply VIEW
Exemption from GST VIEW
GST Tax Rate VIEW
Unit 3 [Book]  
Input Tax Credit (ITC), Eligibility and Conditions for taking Input Tax Credit VIEW
Apportionment of ITC and Blocked Credit VIEW
Various Documents under GST: Tax Invoice, Bill for Supply, Debit Note, Credit Note VIEW
Payment Voucher, Receipt Voucher, E-way bill VIEW
HSN Code and SAC Code VIEW
Unit 4 [Book]  
Assessment of GST VIEW
Administration of GST VIEW
Types of GST Returns VIEW
Types of Assessment & Assessment Procedures VIEW
Role and Functions of GST Council VIEW
GST Tax Authorities and their Powers VIEW
Tax deduction at Source & Tax Collection at Source VIEW
Refund of Tax in GST VIEW

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