- 15 Sections
- 74 Lessons
- 10 Weeks
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- GST in India - Introduction0
- Supply under GST4
- Charge of GST5
- Place of Supply7
- 5.0Introduction
- 5.1Relevant Definitions
- 5.2Place of Supply of Goods other than the supply of goods imported into or exported from India (Section 10)
- 5.3Place of Supply of Services where location of supplier and that of recipient is in India (Section 12)
- 5.4Inter-state Supply [Section 7 of IGST Act, 2017]
- 5.5Intra-state Supply [Section 8 of IGST Act, 2017]
- 5.6Supplies in Territorial Waters [ Section 9 of IGST Act, 2017]
- Exemptions from GST5
- Time of Supply4
- Value of Supply3
- Input Tax Credit6
- Registration9
- 10.0Introduction
- 10.1Relevant Definitions
- 10.2Concept of Taxable Person
- 10.3Persons liable for registration (Section 22)
- 10.4Persons not liable for registration (Section 23)
- 10.5Compulsory Registration in Certain Cases (Section 24)
- 10.6Procedure for Registration (Sections 25,26,27)
- 10.7Amendment of Registration (Section 28)
- 10.8Cancellation or suspension of registration and revocation of cancellation (Section 29,30)
- Tax Invoice; Credit and Debit Notes6
- Accounts and Records4
- E-way Bill3
- Payment of Tax5
- Tax Deduction at Source and Tax Collection at Source4
- Returns9
- 16.0Introduction
- 16.1Relevant Definitions
- 16.2Furnishing Details of Outward Supplies [ Section 37 read with rule 59 of CGST Rules ]
- 16.3Communication of Details of Inward Supplies [ Section 38 read with rule 60 of CGST Rules ]
- 16.4Furnishing Details under Section 39
- 16.5Due date for payment of tax (Section 39(7))
- 16.6Other Returns and Statements
- 16.7Default/Delay in furnishing return [ Section 46 and 47]
- 16.8Goods and Service Tax Practitioners [Section 48]
Relevant Definitions
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