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Other university, General , GOODS & SERVICES TAX (GST) Syllabus

GOODS & SERVICES TAX (GST) Lecture notes | Videos | Free pdf Download | Previous years solved question papers | MCQs | Question Banks| Syllabus

Unit - 1 Indirect Tax

Unit 1

Indirect Tax

1.1 Meaning Features difference between direct Indirect Tax Types of indirect tax before GST

1.2 Shortcoming of Indirect Tax system during pre GST Era

1.3 GST Meaning advantages disadvantages Evolution of GST

1.4 Structure of GST CGSTIGSTSGSTUTGST

1.5 Important definition under GST Act

1.6 Machinery under GST GST council GST network GST Authority

1.7 Concept of Supply Meaning Features Types

Unit - 2 Time Of Supply (TOS)

Unit 2

Time of supply TOS

2.1 Meaning TOS TOS of Goods Services TOS under Reverse Charge Mechanism Invoicing provisions provisions related with changes in GST rate

2.2 Place of Supply POS Meaning POS of goods service intra state Inter State supply

2.3 Value of Supply Meaning provisions related with determination of value of supply of goods services determination of GST liability

Unit - 3 Input Tax Credit (ITC)

Unit 3

Input Tax credit ITC

3.1 Meaning manner of utilization of ITC Block credit supply not eligible for ITC Matching reversal Reclaim of ITC

3.2 Payment under GST Manner of Payment of GST liability concept of Electronic Cash credit liability ledger refund of excess GST

3.3 Return Meaning purpose Importance different type of return due date of filing return

3.4 Assessment under GST Meaning typesself assessment provisional assessment summary assessment best judgment assessment

Unit - 4 Registration

Unit 4

Registration

4.1 Registration Meaning optional registration compulsory registration procedure for new registration amendment cancellation of registration

4.2 Composition Scheme condition restriction for composition scheme

4.3 Accounts Records manner of maintenance of accounts period of retention of relevant records

4.4 Invoice format types debit credit note vouchers

4.5 Audit meaning typesmandatory departmental special audit. Penalty under GST Eway bill