| Unit 1 [Book] | |
| Concept and features of Indirect Taxes | VIEW |
| Difference between Direct and Indirect Taxes | VIEW |
| Concept of GST, Relevant Definitions under GST law | VIEW |
| Constitutional aspects of GST | VIEW |
| GST Council: Constitution, Structure and functioning | VIEW |
| Concept of supply including composite and mixed supply | VIEW |
| Place, Time and Value of taxable supply | VIEW |
| Significance of consideration | VIEW |
| Unit 2 [Book] | |
| Levy of GST: Basis of Charge of GST | VIEW |
| Inter-State Supply, Intra-state supply | VIEW |
| GST rates notified for supply of various goods and services | VIEW |
| Reverse charge mechanism | VIEW |
| Composition levy | VIEW |
| Exemptions from GST | VIEW |
| Power to grant exemptions | VIEW |
| Exempted Goods under exemption notifications | VIEW |
| Exempted Services under exemption notifications | VIEW |
| Input tax credit | VIEW |
| Unit 3 [Book] | |
| Procedures under GST: Registration under GST law, | VIEW |
| Tax invoice credit and debit notes | VIEW |
| VIEW | |
| Different GST returns, Electronic Liability, Credit, Cash Ledger, Different assessment under GST, Interest applicable under GST | VIEW |
| Penalty under GST | VIEW |
| Various provisions regarding e-way bill in GST | VIEW |
| Mechanism of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) | VIEW |
| Audit under GST | VIEW |
| Unit 4 [Book] | |
| E-Filing of GST Returns: E-filing of annual reports of companies and XBRL Filing with specific practical exercises | VIEW |
| Calculation of Corporate Income and Tax Liability | VIEW |
| TDS Certificates and Choosing the right income tax form | VIEW |
| Download Utility Software from Income Tax Portal | VIEW |