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 |