Gst & Customs Duty
UNIT-1 Introduction and concept of GST
Introduction
Goods and Services Tax (GST) Introduction The Goods and Services Tax (GST) is a value-added tax l...
Features and Advantages of GST
Features and Advantages of GST The implementation of GST has been a landmark reform in India's in...
Administrative Framework
Administrative Framework of GST in India Administration of GST The administration of GST in India...
GST Rates and Conceptual Foundations
GST Rates and Conceptual Foundations GST Rates GST in India is levied at multiple rates, dependin...
Taxable Persons and Registration under GST
Taxable Persons and Registration under GST Levy of GST GST is levied on the supply of goods or se...
Mechanisms and Schemes under GST
Mechanisms and Schemes under GST GST employs different mechanisms for collecting tax and offers s...
Input Tax Credit (ITC) under GST
Understanding Input Tax Credit Input Tax Credit (ITC) is a key feature of the GST system that all...
Special Categories of Persons
Distinct Persons in Different States: Ensuring Accurate GST Collection and Compliance Under GST, ...
UNIT-2 Registration under GST
Introduction to Registration Under GST
Introduction to Registration Under GST Why is GST Registration Essential? In the GST regime, regi...
Significance of GST Registration
Significance of GST Registration GST registration is a crucial step for businesses in India. It's...
Who is Liable for GST Registration?
Who is Liable for GST Registration? While GST aims to create a unified tax system, not every busi...
Compulsory Registration Under GST
Compulsory Registration Under GST: Cases Where Turnover Doesn't Matter While the general rule for...
Procedure for GST Registration
Procedure for GST Registration: A Step-by-Step Guide Registering for GST in India is a straightfo...
GST Registration Certificate
GST Registration Certificate The GST Registration Certificate is a crucial document for any busin...
Understanding GSTIN (Goods and Services Tax Identification Number)
Understanding GSTIN (Goods and Services Tax Identification Number) The GSTIN is a unique identifi...
UNIT-3 Supply of Goods and Services: Place and Time
Introduction to Supply of Goods and Services
Introduction to Supply of Goods and Services under GST The concept of "supply" is fundamental to ...
Place and Time Taxable Under GST
Place and Time of Supply Under GST: Key Concepts for Compliance Determining the correct place and...
Significance of Consideration in GST
Significance of Consideration in GST Consideration plays a vital role in the Goods and Services T...
Schedules Related to Supply
Schedules Related to Supply Under GST The GST law uses schedules to clarify the scope of "supply"...
Composition Scheme
Composition Scheme under GST: A Simplified Scheme for Small Taxpayers The Composition Scheme is a...
Reverse Charge Mechanism (RCM)
Reverse Charge Mechanism (RCM) under GST The Reverse Charge Mechanism (RCM) is a special provisio...
Handling Specific Transactions
Handling Specific Transactions under GST Certain transactions require special attention under GST...
UNIT-4 Value of Taxable Supply
UNIT-5 Input Tax Credit (ITC) under GST
Provisions-Conditions-Utilization of CGST, SGST, UTGST and IGST-Capital Goods
Input Tax Credit (ITC) and GST Liability 1. Introduction The Goods and Services Tax (GST) system ...
Matching and Reversal of input tax credit
Matching and Reversal of Input Tax Credit (ITC) Matching and reversal of ITC play a crucial role ...
Computation of GST liability
1. Introduction GST liability refers to the net tax payable by a business after adjusting Input T...
UNIT-6 Tax Invoice and GST Returns
Tax Invoice
Meaning A Tax Invoice is a legal document issued by a registered supplier to the recipient of goo...
Other Important Documents - Bill of Supply, Receipt and Payment, Voucher Credit and Debit Notes
Bill of Supply Meaning A Bill of Supply is issued by a supplier who is not liable to charge GST o...
Transportation of Goods Without Invoice
Meaning Under the Goods and Services Tax (GST) system, a Tax Invoice is a mandatory document for ...
GST Returns
Meaning A GST Return is a document that taxpayers registered under the Goods and Services Tax (GS...
Electronic Ledgers
Electronic Ledgers in GST The GST system maintains three electronic ledgers for each taxpayer to ...
Interest and Penalty - When Interest and Penalty are Chargeable
Interest and Penalty under GST The Goods and Services Tax (GST) law imposes interest and penaltie...
E-Way Bill
Meaning An E-Way Bill (Electronic Way Bill) is a digital document required for the movement of go...
GSP (GST Suvidha Provider)
Meaning A GST Suvidha Provider (GSP) is an authorized third-party service provider that helps bus...