Taxation (Module 3) Goods & Services Tax CA Inter By CA. Arvind Tuli May 2024 Bharat Publication
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MODULE 3: G.S.T.
| 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:Â Â 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 |
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