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Concept of Indirect Taxes
1. Concept of Indirect Taxes - Introduction | GST Lecture 1 | CA Raj K Agrawal
2. Direct Tax Vs Indirect Tax GST | GST Lecture 2 | CA Raj K Agrawal
3. Constitutional Power for Taxes | GST Lecture 3 | CA Raj K Agrawal
1. Concept of Indirect Taxes
1. Class Note - Concept of IDT
Introduction to GST
4. Origin of GST & Constitutional Provision | CA Inter, CS Executive & CMA Inter
5. Number of GST Act | CGST, SGST, UTGST, IGST, GST Compensation | CA Raj K Agrawal
6. Benefits of GST | Definition of GST, Goods & Services
7. Framework of GST - Dual GST | CA Raj K Agrawal
8. GST Rates | Taxes Subsumed into GST | CA Inter, CS Executive & CMA Inter
9. Taxes not subsumed into GST | CA Raj K Agrawal
10. All about GST Compensation Cess | CA Inter, CS Executive & CMA Inter
11. GST Administration | Input Tax Credit under GST | CA Raj K Agrawal
12. GST Council - Composition & Function | Article 279A
13. HSN & SAC under GST | CA Raj K Agrawal
14. Definition under GST - India, Person, Aggregate Turnover
15. Definition under GST - Business & Consideration
16. Definition under GST - ECO, Supplier, Recipient
17. MCQ | Introduction to GST | CA Raj K Agrawal
2. Introduction to GST
2. Class Note - Introduction to GST
Charge of GST
18. Charge of GST - Sec. 9 | CA Inter, CS Executive & CMA Inter
19. GTA Service under Reverse Charge | GST on Service by Goods Transport Agency
20. Advocate, Sponsorship, Renting & Director Service under Reverse Charge
21. Author, DSA, Security Agency, Motor Vehicle Services under Reverse Charge
22. Reverse Charge under Sec. 9(4) Builder & Sec. 9(5) ECO | E-Commerce Operator
23. Composition Scheme under GST for Goods Supplier Sec. 10(1)
24. Composition Scheme under GST for Service Provider Sec. 10(2A)
25. Practical Problem & MCQs | Charge of GST
3. Charge of GST
3. Class Note - Charge of GST
Concept of Supply
26. Definition of Supply Sec. 7 | Supply under GST | CA Raj K Agrawal
27. Analysis of Sec. 7 | Supply under GST
28. Schedule I of CGST Act - Disposal of Asset, Supply between Related & Distinct Person
29. Schedule I of CGST Act | Principal-Agent, Import of Service
30. Schedule II of CGST Act | Whether Supply of Goods or Services?
31. Schedule III of CGST Act | Neither Supply of Goods nor Services
32. Composite & Mixed Supply under GST [Sec. 8] | CA Raj K Agrawal
33. Practical Problem & MCQs | Concept of Supply | GST
4. Concept of Supply
4. Class Note - Concept of Supply
Exemptions from GST
34. Power of Government to Grant Exemption under GST
35. GST Exemption - Charitable Services & Agricultural Services
36. GST Exemption - Education & Healthcare Services
37. GST Exemption - Services by Government & Construction Services
38. GST Exemption - Passenger Transportation, Goods Transportation, Banking & Insurance
39. GST Exemption - Services to Government, Leasing, Legal, Skill Development
40. GST Exemption - Artist, Event & RWA
41. GST Exemption - Other Services
42. Practical Problem & MCQs | Exemption from GST
5. Exemptions from GST
5. Class Note - Exemption
Place of Supply
43. Introduction - Place of Supply | Location of Supplier | GST
44. Place of Supply of Goods under GST | CA Raj K Agrawal
45. Place of Supply of Services under GST - Part 1 | CA Raj K Agrawal
46. Place of Supply of Services under GST - Part 2 | CA Inter, CS Executive & CMA Inter
47. Place of Supply under GST | Examples & MCQ
6. Place of Supply
6. Class Note - Place of Supply
Time of Supply
48. Time of Supply of Goods under GST [Sec. 12] | CA Raj K Agrawal
49. Time of Supply of Goods under GST - Practical Problem | CA Raj K Agrawal
50. Time of Supply of Services under GST [Sec. 13] | CA Inter, CS Executive & CMA Inter
51. Time of Supply of Services under GST - Practical Problem | CA Raj K Agrawal
52. GST Rates Changed | Will New Rate Apply? | CA Raj K Agrawal
7. Time of Supply
7. Class Note - Time of Supply
Value of Supply
53. Value of Supply under GST [Sec. 15] | CA Raj K Agrawal
54. Value of Supply under GST - Practical Problem & MCQ's | CA Inter, CS Executive & CMA Inter
8. Value of Supply
8. Class Note - Value of Supply
Input Tax Credit
55. Input Tax Credit under GST - Introduction | CA Raj K Agrawal
56. Utilisation of Input Tax Credit to pay Output Tax | CA Raj K Agrawal
57. Eligibility to claim ITC under GST | CA Inter, CS Executive & CMA Inter
58. Condition to claim ITC in GST - Part 1 | CA Raj K Agrawal
59. Condition to claim ITC in GST - Part 2 | CA Raj K Agrawal
60. Blocked Credit | Ineligible Input Tax Credit under GST | CA Raj K Agrawal
61. Restriction on use of ITC from Electronic Credit Ledger of GST | Rule 86A & 86B
62. Eligibility of ITC in Special Circumstances | Rule 40 & 41
63. Manner of Reversal of ITC on shifting from Regular to Composition - Rule 44 of GST
64. ITC on Goods sent to Job Worker
65. Practical Problems & MCQs | Input Tax Credit
9. Input Tax Credit
9. Class Note - Input Tax Credit
Registration
66. Person Liable for Registration under GST | Section 22 - Part 1
67. Person Liable for Registration under GST | Section 22 - Part 2
68. Person not Liable for Registration under GST | Section 23
69. Compulsory Registration under GST - Section 24 | CA Inter, CS Executive & CMA Inter
70. Procedure of Registration | Section 25
71. Amendment or Cancellation of GST Registration | Section 28, 29 & 30
72. MCQs | Registration under GST
10. Registration
10. Class Note - Registration
Tax Invoice, Credit and Debit Notes
73. Types of Documents issued under GST | CA Raj K Agrawal
74. E-invoicing under GST | CA Inter, CS Executive & CMA Inter
11. Tax Invoice, Credit and Debit Notes
11. Class Note - Invoice
Accounts and Records
75. Accounts & Records maintained under GST | CA Raj K Agrawal
12. Accounts and Records
12. Class Note - Accounts & Records
Electronic Way Bill
76. All about E-way Bill | CA Raj K Agrawal
13. Electronic Way Bill
13. Class Note - Eway Bill
Payment of Tax
77. Payment of Tax under GST | CA Inter, CS Executive & CMA Inter
14. Payment of Tax
14. Class Note - Payment of Tax
TDS & TCS
78. TDS & TCS under GST | CA Raj K Agrawal
15. TDS & TCS
15. Class Note - TDS & TCS
Returns
79. Return under GST | GSTR 1, 2A, 2B | CA Raj K Agrawal
80. Return under GST | GSTR 3B, 4, 5, 6, 7, 8, 9, 10 | CA Raj K Agrawal
81. Monthly Tax Payment under QRMP Scheme of GST
16. Returns
16. Class Note - Returns
All About GST Practitioners | CA Inter, CS Executive & CMA Inter
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