Description

Contents

Get set Go

1. Flow of Decision Making
2. First View on GST
3. Important Definitions
4. Ticklish Issues in Terminologies

Door of GST

5. Levy of GST(Including Composition Scheme)
6. Meaning and Scope of Supply
7. Classification of Goods and Services
8. Exemptions from GST

Core of GST

9. Time of Supply [TOS]
10. Value of Supply
11. Place of Supply
12. Input Tax Credit

Compliances

13. Registration
14. Tax Invoice, Debit Note, Credit Note Etc.
15. E-Way Bill
16. Accounts and Records
17. Journal Entries
18. Payment of Tax
19. Returns
20. Refund of Tax
21. Casual Taxable Person & Non-Resident Taxable Person

Business Segments

22. Job Work
23. Input Service Distributor
24. Goods Transport Agency (GTA)
25. E-Commerce Operator

Procedural Aspects

26. Assessment
27. Audit
28. Inspection, Search, Seizure and Arrest
29. Demands and Recovery
30. Advance Ruling
31. Appeals and Revision
32. Offences and Penalties

Other Topics

33. MRP and GST
34. Distributive Trade Services
35. Anti-Profiteering
36. GST Compensation Cess
37. Liability to Pay in Certain Cases
38. Miscellaneous Provisions

Filters

39. Calendar of Important Time Limits under GST
40. Important Limit of Amounts
41. Aggregate Turnover, Scheme and Compliance
42. GST Treatment for Few Transactions/ Activities
43. List of Documents Required (Registration and E-Way Bill)
44. List of Notifications
45. List of Circulars and Orders
46. Gist of Case Laws
47. Format of Important Documents
48. Linking with Customs