Description
Bharat Law House Pvt. Ltd. Notes and Workbook TAXATION For CA Inter Module 3 GOODS and SERVICES TAX by CA. Arvind Tuli
Section
Chapter Name
A
Introduction to GST
A1: Power to make law
A2: Overview of GST
A3: Taxes subsumed after GST
A4: No of Acts of GST in India
A5: GST Council
A6: Items not covered under GST
A7: Import of service
B
Concept of Supply
B1: Overview of Sec 7
B2: Goods u/s 2(52)
B3: Interest under GST
B4: Import of Service u/s 7(1)(b)
B5: Import of Service u/s 7(1)(b) & (c)
B6: Distinct persons
B7: Agents u/s 7(1)(c)
B8: Negative List u/s 7(2)
B9: Del Credere Agent
C
Exempted Supply
C1: Health Care service
C2: Old age home
C3: Rehabilitation professionals
C4: Education services
C5: Agricultural services
C6: Due dates for ROI
C7: Transportation of Goods & Passengers
C8: The total summary for ROI
C9: Legal Services
D
Registration under GST
D1: Liable to register
D2: Compulsory registration u/s 24
D3: Exemption from registration u/s 23
D4: Due date for registration
D5: Effective date for registration
D6: Procedure for registration
D7: Amendment of Registration
D8: Cancellation of Registration
D9: Revocation of cancellation
D10: Cancellation & Revocation
E
Charge of GST
E1: Overview of Sec 9
E2: Transportation summary
E3: GTA u/s 9(3)
E4: Category II Summary
E5: Govt./LA - Summary
E6: Category III Summary
E7: Category IV Summary
E8: Sponsorship Service
E9: Security Service
E10: Banks Service
E11: Builders u/s 9(4)
E12: Eco u/s 9(5)
F
Composition Dealer
F1: Overview of Sec 10(1) / (2A)
F2: Overview of Sec 10(1)
F3: RCM u/s 10(1)
F4: Registration for new dealer
F5: Registration for normal dealer to CD
F6: Turnover in a State
F7: RD opting for CD
G
Time of Supply
G1: Overview of Sec 12 & 13
G2: Summary of Sec 12
G3: Sec 12(2) Forward Charge of goods
G4: Sec 12(3) Reverse Charge of goods
G5: Summary of Sec 13
G6: Sec 13(2) Forward Charge of Service
G7: Sec 13(2) Reverse Charge of Service.
H
Value of Supply
I
Payment – Ledger System
J
Input Tax Credit
J1: Overview of Sec 16
J2: Blocked Credit – 1
J3: Blocked Credit – 2
J4: Blocked Credit – 3
J5: Blocked Credit – 4
K
Documents under GST
K1: Summary
L
E-Way Bill
L1: Summary
L2: Timelines
E-Invoice
L3: Summary
M
Returns
N
Accounts & Records
O
TDS & TCS
P
Place of Supply