by | 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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