Table of Content
Taxation and GST Basics
- What is Tax
- What is Direct and Indirect Tax
- What is GST
- GST History
- GST Challenges
- GST Benefits
- Drawbacks of GST
- Why GST
- Types of GST Models
- Destination Consumption and Origin-based GST
- GST Types
- GST Deposit Chain or Flow
- Calculating GST
GST Concepts and Basics
- GST Terms
- GST Taxable Event
- GST Rate
- Threshold Limits
- GST Aggregate Turnover
- GST Exempt Supply
- Zero rated supply
- GSTN Electronic Ledger
- GST Input Tax Credit (ITC)
- GST Composition Scheme or Levy
- GST Reverse Charge Mechanism
- Input Service Distributor (ISD)
- GST Supply (Principal, Composite and Mixed)
- GST Value of Supply
- GST Time of Supply
- GST Place of Supply (POS)
- GST Within State
- GST between States or IGST Method
- GST Compliance Rating
GST Registration
- What is Registration and Need
- GSTIN
- GST Registration Forms
- Liable for GST Registration
- Compulsory GST Registration
- Casual Registration
- Non-Resident Person
- Physical Verification
- Deemed Registration
- Voluntary GST Registration
- Amendment to GST Registration
- GSTIN Cancellation and Revocation
- GST Migration for Central Excise/Service Tax Assessees
- GSTIN New Registration
- GST Transition Provision
GST Invoicing
- What is an Invoice
- GST Invoice Types
- GST Tax Invoice
- GST Bill of Supply
- GST Supplementary and Revised Invoices
- GST Invoice Format
- GST Invoicing Time limits
- Changing GST Invoice
- GST Invoice Signing
- Goods Transport Agency (GTA)
- Goods Transportation without invoice
- Knocked Down Goods
- Receipt Voucher
- GST Debit Note
- GST Credit Note
- GST Refunds
- GST Refund Rules
- GST Accounts and Records to Keep
- GST E-way Bill
GST Returns
- What is a Return
- GST Return
- GST Returns Types
- How to File GST Returns
- GST Return Filing Process
- GST Outward Supplies Return GSTR-1
- GST Inward Supplies Return GSTR-2
- GST–3 Monthly Return
- GSTR-9 Annual Return
- GST Returns for Composition Business (GSTR 4 and 9-A)
- GST Returns for Other Businesses (GSTR 5,6,7 and8)
- GSTR-10 Return
- Simple Returns - Sahaj and Sugam Forms
- GST Returns for E-Commerce Company
- GSTN Dashboard
- Return Filing on GSTN
- GST Offline Tool and User Manual
- GST Return Filing (Excel and Offline tool)
- GST Return Filing with Tally ERP9.0 and Offline Tool
Input Tax Credit
- ITC Entitlement Conditions
- Utilization of GST ITC
- Other ITC Scenario
- CENVAT and VAT Credit
- GST Input Tax Credit Time Limit
- GST Input Tax Credit Rules
GST Valuation
- GST Valuation
- Valuation of goods and services for a consideration
- Valuation of goods and services without a consideration
- Value of Supply of Services in Case of Pure Agent
- GST Valuation Rules
GST Legal Provisions
- Anti-Profiteering
- GST Provisional Assessment
- GST Recovery
- GST Audit
- Appeals in GST
- Inspection, Search and Seizure in GST
- GST Advance Ruling Mechanism
Miscellaneous
- CGST ACT
- IGST and IGST Act
- UTGST and UTGST Act
- GST in Different Industries or Sectors
- GST Rates for Goods and Services
- GST Updates
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