Notes & Workbook TAXATION For CA Inter Module 3 GOODS & SERVICES TAX by CA. Arvind Tuli-23rd edn., 2023-Bharat Law House

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