GST definition | Advantages of GST | Components | Chargeability | GST rates | GST council | Limitations of GST | Taxes subsumed under GST.
Supply and meaning of supply | Taxable supply | Scope of supply | Types of supply
Meaning and purpose of composition scheme | Eligibility and ineligibility | Composition tax rates | Conditions and restrictions of this Scheme | Intimation for composition levy | Important forms under composition levy.
Meaning | Difference between forward charge and reverse charge | Supply of specific goods under reverse charge | Supply of specific services under reverse charge | Entries for reverse charge.
Need for identifying time of supply | Time of supply of goods under forward charge | Time of supply of goods under reverse charge | Time of supply of services under forward Charge | Time of supply of services under reverse charge.
Importance of knowing place of supply | Place of supply of goods classification | Place of supply of services | General provisions | Specific provisions.
Meaning | Determination of value of supply.
Meaning | Blocked credits | Utilization of ITC | Conditions | Process of availing ITC.
Registration | Exception | Compulsory registration | Procedures | Documents required for registration | Tax invoice.
Meaning | Need for issuing e way bill | Persons responsible for generating e way bill | Exempted goods | Interest | Late fees and penalty | Return forms | Audit and refund under GST.
Journal entries for transactions relating to GST | Importance and functions of GSTin | GSP.
Activating GST | Project 1 | Project 2 | Project 3.
Online registration | Online return submission.