CONTENTS:

UNIT – I : INTRODUCTION TO GOODS AND SERVICES TAX (GST)

1. Tax Structure India
2. Overview of GST

UNIT – II: GST ACTS: (STRUCTURE & TERMINOLOGY)

3. CGST Acts: Structure & Terminology

4. The Integrated Goods and Services Tax Act, 2017

5. Nature of Supplies: Inter-State and Intra-State

PROCEDURE RELATING TO LEVY OF COLLECTION AND EXEMPTION

6. Taxable Event and Scope of Supply under GST

7. Levy, Collection and Exemptions From Tax

8. Small Taxable Persons: Exemptions and Composition Scheme

9. Time of Supply

10. Place of Supply

11. Value of Taxable Supply

12. Input Tax Credit

13. Payment of Tax

UNIT – II: REGISTRATION, RETURNS AND ASSESSMENT

14. Registration

15. Tax Invoice, Credit and Debit Notes

16. Returns, Assessment and Audit

17. Refunds

18. Appeals and Revision

19. Offences and Penalties

UNIT – IV: GST COUNCIL AND REGULATORY FRAMEWORK

20. Administrationof GST

21. GST: Council and Technology