Goods and Service Tax CSJMU NEP BBA Notes

Unit 1 {Book}
Introduction: Constitutional framework of Indirect Taxes before GST(Taxation Powers of Union & State Government)	VIEW
	VIEW
Concept of VAT: Meaning, Variants and Methods	VIEW
Major Defects in the structure of Indirect Taxes prior to GST	VIEW
Overview of GST ; Structure of GST (SGST, CGST, UTGST & IGST)	VIEW
GST Council	VIEW

Unit 2 Registration and Documentation: {Book}
Supply of Goods and Services, Definition of supply	VIEW
Place of Supply: Intra-State and Inter-State supply	VIEW
Composite and Mixed supply	VIEW
Import and Export	VIEW
Supplies of goods and services liable to be reverse charged	VIEW
Time of supply; Nil rated supplies, Zero rated supplies	VIEW
Exempted Supplies & Non- GST supplies	VIEW

Unit 3 {Book}
Registration, Persons liable to registration	VIEW
Compulsory registration, Exemption from Registration	VIEW
Procedure of Registration	VIEW
Composition Scheme	VIEW
Documentation: Tax Invoice; Bill of Supply; Receipt Voucher; Payment Voucher; Refund Voucher	VIEW
Debit Note; Credit Note	VIEW
Returns: GSTR 1 and GSTR 2, Monthly / Quarterly Return, Annual Return	VIEW
Time and procedure of filing of Returns	VIEW

Unit 4 {Book}
Input Tax Credit Introduction	VIEW
Concept of Input Service Distributor, Legal Formalities for an ISD	VIEW
Distribution of Credit	VIEW
Claiming Input Tax Credit for inputs goods & Capital Goods	VIEW
Payment of Tax- (a) Through Input Tax Credit (b) By cash / bank after generation of online Challan.	VIEW
E-Way Bill: Introduction, Preparation of E-Way Bill, Important Points for Transporter	VIEW
GST Portal: Introduction, GST Eco-system, GST Suvidha Provider (GSP), Uploading Invoices	VIEW