Goods and Service Tax in India

Unit - 1 Introduction

Concept and types of Indirect Tax; Right to impose indirect tax by
Centre (Union)/State and Union Territory Governments before and after 101th
Amendment in Constitution of India ; Introduction of GST in India; Definition -
Supply, Aggregate Turnover, Person, Business , Appropriate Government, Mixed
Supply, Composite Supply, GSTN, GSTIN, E-Commerce Input Tax Credit etc. GST
Models: Single GST & Dual GST; Types of GST:- CGST,SGST/UTGST,IGST ;
Levy and Collection of GST.

Unit - 2 Registration under GST

Persons liable to get registered, compulsory registration,
procedure for registration, Documents required for registration; Reverse Charge
Mechanism, Composition Scheme and assessment under composition scheme; Zero
rated supply; Exemption from GST, GST tax rate.

Unit - 3 Input Tax Credit

Eligibility and conditions for taking Input Tax Credit,
Apportionment of ITC and Blocked Credit ; Various Documents under GST- Tax
Invoice, Bill for Supply, Debit Note, Credit Note, Payment Voucher, Receipt
Voucher, E-way bill, HSN Code and SAC Code.

Unit - 4 Assessment and Administration of GST

Types of GST Returns, Types of
Assessment & Assessment Procedure, Role and Functions of GST Council, Tax
Authorities and their powers; Tax Deduction at Source & Tax Collection at Source,
Refund of Tax.