GST Glossary

A

• Additional Cess in GST
• Address of Delivery in GST
• Address on Record in GST
• Adjudicating Authority in GST
• Advance Ruling in GST
• Agent in GST
• Aggregate Turnover in GST
• Annual Return in GST
• Annual Turnover in GST
• Anti-profiteering Authority in GST
• Anti-profiteering in GST
• Appellate Tribunal in GST
• Application Service Providers (ASPs) in GST
• Appropriate Government in GST
• ARN Number in GST
• Assessment in GST
• Assessment of Tax Liability in GST
• Audit in GST
• Authorized Representative in GST

B

• Bill of Supply in GST

C

• Capital Goods in GST
• Cash Ledger in GST
• Casual Taxable Person in GST
• Central Board of Indirect Taxes and Customs (CBIC) in GST
• Central Excise Duty in GST
• Central Goods and Services Tax (CGST) in GST
• Cess in GST
• CGST in GST
• Circular in GST
• Common Portal in GST
• Compliance in GST
• Composite Supply in GST
• Composition Scheme in GST
• Consideration in GST
• Credit Note in GST
• Creditor in GST
• Custom Duty in GST

D

• Debit Note in GST
• Demand Notice in GST
• Demerit Goods in GST
• Destination-Based Taxation in GST
• Digital Signature Certificate (DSC) in GST

E

• E-way Bill in GST
• Electronic Cash Ledger in GST
• Electronic Commerce in GST
• Electronic Commerce Operator (ECO) in GST
• Electronic Invoice (e-invoice) in GST
• Exempt Supply in GST
• Exempted Supplies in GST
• Export of Goods and Services in GST

F

• Fiscal Year in GST
• Form GSTR-10 in GST
• Form GSTR-11 in GST
• Form GSTR-3B in GST
• Form GSTR-4 in GST
• Form GSTR-6 in GST
• Form GSTR-7 in GST
• Form GSTR-8 in GST
• Forward Charge in GST

G

• Goods and Services Tax Network (GSTN) in GST
• Goods in GST
• GST Council in GST
• GST Suvidha Provider (GSP) in GST
• GST Tax Invoice in GST
• GSTIN / Goods and Services Taxpayer Identification Number in GST
• GSTR 1 in GST
• GSTR 2 in GST
• GSTR 3 in GST
• GSTR 3B in GST
• GSTR 4 in GST
• GSTR 5 in GST
• GSTR-1 in GST
• GSTR-2 in GST
• GSTR-3B in GST
• GSTR-9 in GST

H

• Harmonized System Nomenclature (HSN) Code in GST
• HSN Code in GST

I

• IGST in GST
• Input Service Distributor (ISD) in GST
• Input Service Distributor in GST
• Input Service in GST
• Input Tax Credit (ITC) in GST
• Input Tax Credit in GST
• Input Tax in GST
• Integrated Goods and Services Tax (IGST) in GST
• Interstate Supply in GST
• Intrastate Supply in GST
• Invoice in GST
• Inward Supply in GST
• ITC-04 in GST

J

• Job Work in GST
• Jurisdiction in GST

L

• Late Fee in GST
• Levy in GST
• Local Authority in GST

M

• Margin Scheme in GST
• Micro, Small, and Medium Enterprises (MSME) in GST
• Mixed Supply in GST

N

• National Anti-profiteering Authority (NAA) in GST
• Non-GST Supply in GST
• Non-Resident Taxable Person (NRTP) in GST

O

• Offence in GST
• Output Tax in GST
• Outward Supply in GST

P

• Place of Business in GST
• Place of Supply in GST
• Point of Sale (POS) in GST
• Point of Taxation in GST
• Principal in GST
• Principal Place of Business in GST
• Principal Supply in GST

Q

• Quarterly Return in GST
• Quarterly Return Monthly Payment (QRMP) Scheme in GST

R

• Receipt Voucher in GST
• Refund in GST
• Refund Voucher in GST
• Removal in GST
• Resident in GST
• Return in GST
• Reverse Charge in GST
• Reverse Charge Mechanism (RCM) in GST

S

• SAC Code in GST
• Schedule Rate in GST
• Seizure in GST
• Self-Assessment in GST
• Self-Invoice in GST
• Service Tax in GST
• Services Accounting Code (SAC) in GST
• Services in GST
• SGST in GST
• Special Economic Zone (SEZ) in GST
• State Goods and Services Tax (SGST) in GST
• State Tax in GST
• Supplier in GST
• Supply in GST

T

• Tax Deducted at Source (TDS) in GST
• Tax Evasion in GST
• Tax Invoice in GST
• Tax Liability in GST
• Tax Rate in GST
• Tax Return in GST
• Taxable Event in GST
• Taxable Person in GST
• Taxable Supply in GST
• Taxable Value in GST
• Taxpayer Identification Number (GSTIN) in GST
• Threshold Limit in GST
• Time Limit in GST
• Time of Supply in GST
• Turnover in GST

U

• UIN / Unique Identity Number in GST
• Unified Payments Interface (UPI) in GST
• Union Territory Goods and Services Tax (UTGST) in GST
• Unique Identification Number (UIN) in GST
• UTGST in GST

V

• Value Added Tax (VAT) in GST
• Value of Supply in GST
• Verification in GST
• Voluntary Registration in GST

W

• Warehouse in GST
• Works Contract in GST

Z

• Zero in GST
• Zero Rated Supply in GST
• Zero-rated Goods in GST