BBA313 Goods and Services Tax GGSIPU BBA NEP 2024-25 5th Sem Notes

Unit 1 [Book]
GST in India	VIEW
Constitutional Provisions of Indirect Taxes	VIEW
Overview of GST and its Need in India	VIEW
Basic Concepts: Supply, Composite and Mixed Supplies	VIEW
Services under GST	VIEW
Levy and Charges of GST	VIEW
Rational of GST	VIEW
GST Council	VIEW
GST Network	VIEW
Procedure for GST Registration	VIEW
Person and Taxable Person	VIEW
Payment of GST Tax	VIEW
Tax Credit (Basic Understanding)	VIEW
Role of CBIC	VIEW

Unit 2 [Book]
Assessment of Tax	VIEW
Tax Invoice: Types and Components	VIEW
Credit and Debit Notes: Purpose and Use	VIEW
Maintenance of Accounts and Records	VIEW
Input Tax Credit: Eligibility, Conditions, and Restrictions	VIEW
Place and Time of Supply	VIEW
Valuation of Goods and Services under GST, Exemptions under GST	VIEW
Job Work under GST: Concept and Procedures	VIEW
Reverse Charge Mechanism	VIEW
Transitional Provisions	VIEW

Unit 3 [Book]
GST Returns: Types and Formats (GSTR-1, GSTR-3B, etc.), Steps to File Returns and their due Dates	VIEW
Tax Collection at Source (TCS) under GST	VIEW
Tax Deduction at Source (TDS) under GST	VIEW
Demands and Recovery Process	VIEW
Inspection, Search, Seizure and Arrest Provisions	VIEW
Advance Ruling Mechanism under GST	VIEW
GST Appeals and Revision Procedures	VIEW
GST Refund Procedures and Conditions	VIEW
Audit under GST	VIEW
E-way billing System	VIEW

Unit 4 [Book]
GST Audit	VIEW
GST Offences, GST Penalties	VIEW
GST Refund	VIEW
Activities or Transactions which Shall be Treated as Neither Supply of Goods nor as Supply of Services	VIEW
GST Practitioners: Role, Registration, and Responsibilities	VIEW
Compliance requirements for GST Practitioners	VIEW
Overview of GST in Special Economic Zones (SEZ)	VIEW
Recent Amendments and Updates in GST Law	VIEW
Case Studies and Practical Problems related to GST Compliance	VIEW