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Updated GST Full Course Lectures

Updated GST Full Course Lectures | CA Inter, CS Executive & CMA Inter

GST Amendments

GST Amendments | CA Inter, CS Executive, CMA Inter

Concept of Indirect Taxes

1. Concept of Indirect Taxes | Basis for Taxation, Indirect Taxes, Features, Differences, Sources

Introduction to GST

2. Introduction to GST | Genesis of GST in India, Types of GST, Power to tax GST

3. Introduction to GST | What is GST? Basics of GST lecture, GSTN

4. Introduction to GST | Definition of GST, Goods, Services, Securities

5. Introduction to GST | Threshold Limit, Exempt & Non-Taxable Supply, Rates of CGST/SGST/IGST

6. Introduction to GST | GST (Compensation to States) Act, 2017, Administration under GST

7. Introduction to GST | GST Council, Classification system, India, Person, Taxable Person

8. Introduction to GST | Aggregate Turnover, Business, General activity, Specific activity

9. Introduction to GST | Consideration, E-Commerce Operator, Supplier, Recipient

10. Introduction to GST | MCQs

Introduction to GST - Notes

Levy and Collection of GST

11. Levy and Collection of GST | Levy & Collection of CGST/IGST/SGST/UTGST, Value of Levy, Rates

12. Levy and Collection of GST | Composition Scheme under GST, GST Rate under Composition Scheme

13. Levy and Collection of GST | Alternative Composition Scheme, Other significant points

14. Levy and Collection of GST | Power to Grant Exemptions

15. Levy and Collection of GST | Problems Solving

Levy and Collection of GST - Notes

Concept of Supply

16. Concept of Supply | Definition of Supply, Taxable Event, Scope of Supply, Analysis

17. Concept of Supply | Schedule-I, Activities to be treated as supply made without consideration

18. Concept of Supply | Schedule-II Activities to be treated as Supply of goods or services

19. GST Amendment | Number of Acts in GST

20. Concept of Supply | Schedule-III, Neither supply of goods nor a supply of services Transactions

21. Concept of Supply | Composite and Mixed Supplies [Sec. 8]

22. GST Amendment | HSN Code

23. GST Amendment | Composition and Alternative Composition Scheme

24. Concept of Supply | Problems Solving

Concept of Supply - Notes

Time of Supply

25. Time of Supply | Introduction, Section 12 - Time of Supply

26. Time of Supply | Clauses of sub-sections of Section 12, Issue of Invoice by Supplier of Goods

27. Time of Supply | Time of Supply of Services (Section 13), Continuous supply of services

28. Time of Supply | Change of Rate Section 14, GST Rate Applicability, Illustrations

29. Time of Supply | Problems Solving

Time of Supply - Notes

Value of Supply

30. Value of Supply | Introduction, Value of Taxable Supply, Clauses of Sub-sections of Sec. 15

31. Value of Supply | Determination of Value of Supply, Valuation Rules as per CGST

32. Value of Supply | Determination of value in respect of certain supplies [Rule 32]

33. Value of Supply | Value of supply of services in case of pure agent, Rule 33, Rule 34, Rule 35

34. Value of Supply | Problems Solving

35. GST Amendment | Value of Supply of Foreign Exchange Conversion Service

Value of Supply - Notes

Input Tax Credit

36. Input Tax Credit | Introduction, Input Tax, Capital Goods, Input, Utilization of ITC of GST

37. Input Tax Credit | Eligibility and Conditions for taking Input Tax Credit

38. Input Tax Credit | Apportionment & Blocked Credit, Proportionate Credit, Blocked Credits

39. Input Tax Credit | Rule 42 & Rule 43 of Central Goods and Services Tax (CGST) Rules, 2017

40. Input Tax Credit | Availability of Credit in Special Circumstances, Rule 44 of CGST Rules, 2017

41. Input Tax Credit | Manner of Distribution of Credit by ISD , Rule 39 of CGST Rules, 2017

42. Input Tax Credit | Problems Solving

43. GST Amendment | Input Tax Credit

Input Tax Credit - Notes

Place of Supply

44. Place of Supply | Location of Supplier of Goods and Services, Place of Supply of Goods

45. Place of Supply | Place of Supply of Services

46. Place of Supply | Place of Supply of Services, Problem Solving

Place of Supply - Notes

Computation of GST Liability

47. Computation of GST Liability | CGST, SGST payable to Government, Practical Problems

Computation of GST Liability - Notes

Registration

48. Registration | Persons liable for Registration[Sec. 22]

49. Registration | Persons not liable for Registration, Compulsory Registration in certain cases

50. Registration | Procedure for Registration, Registration for United Nations/ Consulate/ Embassy

51. Registration | Amendment of Registration, Suspension of Registration, Problems Solving

52. GST Amendment | Registration

Registration - Notes

Tax Invoice

53. Tax Invoice |Types of Invoices, Tax invoice, Content of Tax Invoice

54. Tax Invoice | Manner of Issuing Invoice, Invoice Format, E-Invoicing, Problems Solving

55. GST Amendment | E-invoicing under GST

Tax Invoice, Credit and Debit Notes - Notes

E-way Bill

56. E-way Bill | Introduction, Benefits, Consignment Value of Goods

57. E-way Bill | Acceptance of e-way bill, Documents in lieu of e-way bill, Problems Solving

Electronic Way Bill - Notes

Returns

58. Returns | Introduction of Returns in GST

59. Returns | List of Returns under GST

60. Returns | Outward Supplies, Contents of GSTR - 1, Inward Supplies, Return of Tax Payment

61. Returns | Monthly payment of tax under QRMP Scheme, Fixed Sum Method, Self-Assessment Method

62. GST Amendment | GSTR-1 and GSTR-3B

Returns - Notes

Payment of Tax

63. Payment of Tax | Payment of Tax, Interest, Penalty and other Amounts

64. Payment of Tax | Manner of Computation of Interest, TDS, TCS, Problems Solving

65. GST Amendment | Payment of Tax

Payment of Tax - Notes

Reverse Charge

66. Reverse Charge | Introduction, Goods under reverse charge

67. Reverse Charge | Services under Reverse Charge

68. Reverse Charge | Services under Reverse Charge

Reverse Charge - Notes

Exemptions

69. Exemptions | Exempt supply, Goods Exempt from Tax, List of Services Exempt from Tax

70. Exemptions | Passenger transportation services, Goods transportation services, etc.

Exemptions from GST - Notes

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