CA Dr K M Bansal GST & Customs Law

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Introduction to GST

• Evolution of Indirect Taxes in India

• Constitutional Background of GST

• Meaning, Scope & Objectives of GST

• Dual GST Model (CGST, SGST, IGST)

• GST Council – Constitution & Functions

2. Supply under GST

• Meaning and Scope of Supply

• Taxable, Exempt & Non-Taxable Supply

• Composite and Mixed Supply

• Schedule I, II & III

• Activities treated as Supply / Neither Supply nor Services

3. Charge of GST

• Levy and Collection of GST

• Intra-State and Inter-State Supply

• Forward Charge & Reverse Charge Mechanism

• Time of Supply – Goods & Services

4. Place of Supply

• Place of Supply of Goods

• Place of Supply of Services

• Special Provisions for Imports & Exports

5. Value of Taxable Supply

• Transaction Value

• Inclusions and Exclusions

• Valuation Rules

• Valuation in Special Cases

6. Input Tax Credit (ITC)

• Eligibility and Conditions

• Apportionment of Credit

• Blocked Credits

• ITC on Capital Goods

• Matching, Reversal & Reclaim of ITC

7. Registration under GST

• Persons Liable for Registration

• Compulsory Registration

• Procedure for Registration

• Amendment, Cancellation & Revocation

8. Tax Invoice, Credit & Debit Notes

• Tax Invoice – Goods & Services

• Revised Invoice

• Credit Notes & Debit Notes

• E-Invoicing Provisions