CONTENTS:

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

Tax Structure In India

Overview of GST

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

CGST Acts: Structure & Terminology

The Integrated Goods and Services Tax Act, 20217

Nature of supplies: Inter-State and Intra-State

UNIT – III: PROCEDURE RELATED TO LEVY, COLLECTION AND EXEMPTION

Taxable Event and Scope of Spply under GST

Levy, Collection and Exemptions from Tax

Small Taxable Persons: Exemptions and Composition Scheme

Time of Supply

Place of Supply

Value of Taxable Supply

Input Tax Credit

Payment of Tax

UNIT – IV: REGISTRATION, RETURNS AND ASSESSMENT

Registration

Tax Invoice, Credit and Debit Notes

Returns, Assessment and Audit

Refunds

Appeals and Revision

Offences and Penalties

UNIT – V: COUNCIL AND REGULAR FRAMEWORK

Administration of GST

GST: Council and Technology