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- GST Law & Procedures
GST Law & Procedures
GST Basic Law
- Overview of GST Concepts:
- Taxable Event - Supply
- Destination Principle
- Concurrent Dual GST
- IGST (Introduction)
- Composition Levy & its rules
- Taxable Persons
- Casual Taxable Persons
- Non-resident Taxable Persons
- ISD Concept
- Role of Technology and GSPs
- Role of GST Practitioners
- Compliance Rating
- 101st Constitution Amendment
- Background to the introduction of GST
- Meaning and Scope of Supply of Goods & Services,
- Mixed and Composite Supply
- Levy of and Exemption from Tax
- Concept of Cross Empowerment
- Distribution of taxpayers between Centre and States
- Time of Supply
- Section 12, 13 and 14 of the CGST Act, 2017
- Registration & its Rules.
- Threshold Limits
- Compulsory Registration
- Casual Taxpayer
- Non-resident Taxpayer
- Previous session Contdâ¦
- Payment & its Rules
- GST Suvidha Providers (GSPs) / ASPs
- GST Practitioners
- Composition Scheme
- Other benefits for Small Taxpayers
- Input Tax Credit,ISD, Cross-utilisation of IGST & Funds Transfer, Transitional Provisions in relation to above
- Input Service Distributor
- IGST Act; Integrated Tax
- Inter- State Supplies
- Place of Supply
- Tax Invoice, Credit and Debit Notes.
- Accounts and Records
- Valuation in GST,
- Margin Scheme,
- GST Valuation Rules, 2017
- Electronic Commerce and GST; TCS
- Front-end business processes on GSTN
- Back End Business processes on GST Portal
- Job work; transitional provisions for job work
- Advance Ruling Mechanism
- Role of Advance Ruling Authority
- Demand & Recovery (all types)
- Liability and Recovery in Special Cases
- Anti-Profiteering Mechanism
- Role of Screening Committee
- Role of DG, Safeguards
- Role of National Anti-Profiteering Authority
- How to handle Anti-Profiteering Issues; Issues/ Concerns
- Inspection, Search, Seizure & Arrest
- Definitions in CGST / SGST/ IGST / Compensation Act
- E-Way Bill Mechanism and Process
- Transition Provisions
- TRAN-1 and TRAN-2
- Concept of Deemed Credit
- Verification of TRAN-1
- Offences and Penalties; Prosecution and compounding
- Appeals, Review and Revision
- Return Mechanism
- Refunds under GST
- Refund of IGST paid on exports
- Refund of unutilised ITC
- Refunds to International Tourists
- Refunds from Cash Ledger
- Other refunds
- Miscellaneous Provisions
- Works Contract in GST
- Impact of GST on Imports
- Levy on High Seas Sales; sale of warehoused goods
- ICES and GSTN Linkages
- Impact of GST on Exports
- SEZs; EOUs;
- Concept of Deemed Exports; Zero rating
- Audit Provisions in GST
- Special Audit
- Compulsory Audit by CA
- Role of Data
- Data Analysis
- Cafeteria Services of GSTN
- TDS Mechanism in GST
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