Description
Bharat Law House Pvt Ltd Prodigy Of Goods & Services Tax (Gst) by Jasspreet S Johar
Preface
Syllabus as Prescribed by ICAI
Sl. No. Chapter
1 Basic Introduction to Goods and Services Tax (GST)
2 Chargeability under CGST and IGST
3 Registration under GST
4 Supply under GST
5 Exemptions under GST
6 Value of Supply under GST
7 Composition Scheme – Section 10/Rule 3-7 of CGST Rules, 2017
8 Invoice under GST – Section 31 to 34 of CGST Act, 2017 & Section 20 of IGST Act, 2017
Tax Invoice, Credit and Debit Notes of CGST Rules, 2017
9 Time of Supply under GST – Section 12/13/14
10 Provisions relating to E-way Bill – Section 68 of CGST Act & Rule 138
11 Filing of Return under GST – Section 37 to 48 of CGST Act, 2017 Rules 59 to 84 of CGST Rules, 2017
12 Input Tax Credit under GST – Sections 16, 17, 18, Rules 36-44
13 Payment of GST – Sections 49, 50 and Rules 85, 86, 87, 88
14 Case Study based MCQs
15 Solutions to November 2020 Exams
16 Solutions to January 2021 Exams