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Framework of GST in India
14 Lessons-
StartDual GST and CGST / SGST / UTGST / IGST
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StartLegislative Framework for GST
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StartClassification of Goods and Services HSN Code
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StartRegistration
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StartManner of utilisation of Input Tax Credit
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StartSeamless flow of Credit
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StartGST Common Portal
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StartGSP / ASP in GST
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StartWhat is GST Compensation Cess?
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StartGoods not subjected to GST
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StartTaxes subsumed in GST
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StartComposition Scheme
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StartExemptions
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StartBenefits of GST
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Constitutional Provisions
6 Lessons -
Registration
29 Lessons-
StartRegistration under Indirect Tax Regime
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StartGST Registration - An Intro
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StartDefinition of Agent and Place of Business
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StartDefinition of Agriculturist and Exempt Supply
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StartDefinition of Business
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StartDefintion of Fixed Establishment
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StartPersons liable for Registration
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StartAnalysis of Aggregagte Turnover
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StartSimple Case Studies based on Aggregate Turnover
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StartAnalysis of Section 22 Persons liable for Registration
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StartCompulsory Registration in certain cases Sec 24
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StartTaxable Person
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StartPersons not liable for registration
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StartProcedure for GST Registration Sec 25
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StartDeemed Registration Sec 26
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StartSpecial Provisions for Casual Taxable Person and Non Resident Taxable Person
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StartAnalysis of Registration
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StartAnalysis of Voluntary Registration
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StartAnalysis of Distinct Persons / Establishment of Disticnt Persons
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StartPAN & UIN in GST
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StartSuo motu registration by Proper Officer (Sec 25(8) read with Rule 16)
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StartAnalysis of Procedure for Registration
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StartApplication for registration by SEZ
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StartGST Registration Procedure Diagram
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StartInformation required while filing application for registration
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StartPhysical Verification of Business Premises after Grant of Registration
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StartDisplay of Registration Certificate & GSTIN on Name Board
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StartEffective Date of Registration
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StartSpecial Provisions for Grant of Registration - Casual Taxable Person and Non Res
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Cancellation of Registration
7 Lessons-
StartCancellation of Registration Sec 29
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StartRecovation of Cancellation of Registration Sec 30
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StartAnalysis of Circumstances when GST Registration is liable for cancellation
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StartAnalysis of Procedure for Cancellation of Registration
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StartAnalayis of Reversal of Credit
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StartOther critical points in Cancellation
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StartAnalysis of Recovation of Cancellation of Registration
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Supply under GST
39 Lessons-
StartIntroduction to Supply under GSt
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StartDefintion of Goods wrt GST
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StartDefintion of Agent wrt GST
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StartDefintion of Business wrt GST
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StartDefintion of Principal and Consideration wrt GST
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StartDefintion of Actionable Claim wrt GST
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StartDefintion of Manufacture wrt GST
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StartDefinition of Money wrt GST
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StartDefintion of Person wrt GST
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StartStatutory Provisions related to Concept of Supply
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StartMeaning and Scope of Supply as per Section 7
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StartSupply for consideration in courser of furtherance of business (Sec 7(1)(a)
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StartSale and Transfer as Mode of Supply
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StartBarter and Exchange as Mode of Supply
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StartLicense, Lease, Rental as Mode of Supply
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StartConsideration
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StartIn Course of Furtherance of Business
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StartSupply by a Taxable Person in GST
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StartImportation of Services for consideration whether or not in course or furtherance
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StartDeemed Supply (Supply without consideration Sec 7(1)(c)
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StartPermanent Transfer / Disposal of Business Assets
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StartSupply between related person or distinct persons
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StartGifts by Employer to Employee and its GST Impact
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StartSupply between Principal and Agent and impact on GST
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StartImportation of Services and its impact on GST
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StartActivities to be treated as supply of goods or services (Sec 7(1)(d)
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StartTransfer - Supply of Service / Goods under GST?
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StartLand and Building lease / rental - Supply of Service / Goods under GST?
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StartTreatment or Process - Supply of Service / Goods under GST?
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StartTransfer of Business Assets - Supply of Service / Goods under GST?
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StartRenting of Immoveble Property, Constrution - Supply of Service / Goods under GST
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StartIPR & IT Software - Supply of Service / Goods under GST?
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StartAgreeing to Obligation & Transfer of Right to Use - Supply of Service / Goods un
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StartComposite Supplies - Supply of Service / Goods under GST?
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StartSupply of Goods by Unincorporated Association / Body of Persons - Supply of Serv
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StartTax Liability on Composite & Mixed Supplies
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StartAnalysis of Composite & Mixed Supply
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StartWhat is Composite Supply and how to determine Tax Liability?
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StartMixed Supply and its Tax Treatmentl
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Tax Invoice, Credit & Debit Notes
35 Lessons-
StartIntroduction to Invoices under GST Regime
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StartDefintion of Credit Note, Debit Note & Continuous Supply of Goods & Services
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StartDefintion of Document & Exempt Supply
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StartPreamble of Section 31 Tax Invoice
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StartWhen to Invoice Supply of taxable goods in GST?
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StartWhen to Invoice Supply of taxable services in GST?
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StartWhen to Invoice Continous Supply of Goods in GST?
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StartWhen to Invoice Continous Suppy of Services in GST?
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StartWhen to Invoice if supply of service ceases before completion of supply?
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StartWhen to Invoice if Goods are sent / taken on approval for Sale or Return?
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StartTime limit for issuance of Revised Invoice from Effective Date of Registration
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StartWhether Tax Invoice required for supply less than Rs.200?
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StartInvoice Provisions relevant for person paying Tax under Section 10?
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StartWhat are the documents to be issued when advance received / advance recevied ser
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StartProvisions regarding issuance of Invoice / Payment Voucher for supply received f
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StartAnalyis of Tax Invoice
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StartAnalysis of Time limit for Issuance of GST Invoice by Registered Person supplyin
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StartAnalysis of Time limit for Issuance of GST Invoice by Registered Person supplyin
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StartTime limit for issuance of Invoice for Taxable Services between Distinct Persons
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StartExamples for Time limit for Issue of Invoice
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StartParticulars of GST Tax Invoice
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StartWho should mention HSN Code and how it should be numbered?
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StartManner of Issuing GST Invoice
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StartRevised Tax Invoice under GST
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StartWhen Tax Invoice need not be issued under GST?
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StartWhen Consolidated Invoice can be issued under GST?
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StartWhat is Bill of Supply in GST?
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StartWhat is Receipt Voucher in GST?
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StartWhat is Refund Vouhcer in GST?
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StartIssue of Invoice and Payment Voucher by Recipient under Reverse Charge Mechanism
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StartSupplier permitted to issue any document other than Tax invoice
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StartDelivery challan
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StartGoods transported in SKD/CKD condition
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StartCredit note
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StartDebit Note
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Levy & Collection
39 Lessons-
StartIntroduction to Levy & collection of GST
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StartComposition Levy
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StartCase 1 Composition Levy
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StartCase 2 Composition Levy
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StartCase 3 Composition Levy
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StartCase 4 Composition Levy
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StartCase 5 Composition Levy
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StartConditions & Restrictions for composition Levy
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StartIntimation for composition Levy & Effective Date
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StartCase study - Effective Date of Registration for Composition Levy
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StartComposition Rate of Tax
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StartValidity of Composition Levy
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StartFiling of Return under composition Levy
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StartVarious forms for composition levy
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StartPower to Grant Exemption from Tax
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StartExampt Supply
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StartCase 6 composition Levy
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StartCase 7 composition Levy
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StartAbsolute, Conditional & Eremption by Special order
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StartGoods & services exemted from GST
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StartCase study on GST liability
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Startlist of service exempt from IGST
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StartServices received by NGo & its taxability
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StartTax ability of NGO Case study
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StartTaxability on services by way of Transfer of going conern
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StartTaxability of services provided in relation to fuction entrusted to panchayat/ m
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Startlist of services specifically exempted
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Startcase study 1 Exempted services
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StartCase study 2 Exempted Services
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StartCase 3 Exempted supply
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StartGST on penalty?
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StartExemption for Pure Labour Services for Housing Scheme
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StartExemption for construction (single residence) and renting of residence
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StartTaxability of Renting of Residential House
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StartTaxability of Religious / Charitable Activities
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StartCase 1 Taxability of Religious / Charitable Activities
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StartCase 2 Taxability of Religious / Charitable Activities
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StartTaxability of Services provided by Hotels, Inn, Guest House, Club, Camp Site, et
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StartGST Liability computation for last problem
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Accounts & Records Under GST
14 Lessons-
StartAccounts & Records Part 1
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StartAccounts & Records Rule 56 (1) (2) & (3)
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StartAccounts & Records Under Rule 56(4)
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StartAccounts & Records Under Rule 56(5)
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Start1743.mp4
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StartAccounts & Records Under Rule 56(6) & (7)
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StartAccounts & Records Under Rule 56(8)
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StartAccounts & Records Under Rule 56(11)
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StartAccounts & Records Under Rule 56(12) & (13)
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StartAccounts & Records Under Rule 56(14)
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StartAccounts & Records Under Rule 56(15) & (16)
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StartAccounts & Records Under Rule 56(17) & (18)
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StartCompulsory Audit under GST
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StartPeriod for Retention of Accounts
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Input Tax Credit
20 Lessons-
StartIntroduction to Input Tax Credit
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StartDefintion of Input, Input Service, Input Tax & Input Credit
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StartOverview of Input Tax Credit
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StartEligibility to avail Input Tax Credit
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StartStep by step approach of flow of Input Tax Credit
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StartUtilisation of Input Tax Credit
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StartComputaton of Tax Liability after GST Set Off
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StartConditions for taking Input Tax Credit
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StartDepreciation claimed on Tax Component - ITC Not available
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StartTime limit available for claiming ITC
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StartTax Invoice / Debit Note for claiming ITC
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StartCase Study - No ITC on tax paid under demand on account of fraud / wilful misstatement / suppression of facts
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StartNo ITC on Advance Payments
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StartCase Study - ITC on Goods received in Installments
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StartCase Study - ITC on tax paid under demand on account of fraud
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StartReturn u/s 39 must for claiming ITC
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StartReversal of Input Tax Credit - Explanation & Case Study
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StartCase Study - ITC Claim Date
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StartApportionment of Input Tax Credit
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StartMethodology of Apportionment of Credits on Inputs & Input Services & Reversal
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Basics of GST : A Comphrehensive Study
Gain insight into Theoretical as well as Practical angle of GST from this course based on CA Intermediate Syllabus
Course Summary
Note: Please check course curriculum before purchasing, as the contents are added gradually only. Satisfy yourself about the video lectures added so far and ensure it meets your requirement.
Welcome to this course Basics of GST in India A Comprehensive Study.
India had its one of the major tax reforms since its independence. Yes! That's Goods and Services Tax (GST) implemented with effect from 1st July 2017. GST is the value added tax levied on Manufacture, Sale and Consumption of Goods and Services. Almost every business units taxable under GST are affected. There is a wide knowledge gap and i am sure this course will help you to fill that gap.
In this course you will learn,
a) Background of GST in India
b) What are Direct and Indirect Taxes
c) Framework of GST Introduced in India
d) Benefits of GST
e) What is Supply under GST?
f) Charge of GST
g) Exemptions from GST
h) Time and Value of Supply
i) Input Tax Credit
j) Registration under GST
k) Tax Invoices
l) Debit and Credit Note
m) Payment of Tax
n) Returns
All the above concepts will taught with sufficient practical examples.
This course has been structured in self paced learning style. Listen to this course with your headsets attached to your device and if possible make note of key provisions and points in note book for effective revision.
See you inside the course.
Course Curriculum
CA N Raja Natarajan
I am a Chartered Accountant with tonnes of passion for teaching.
I teach Financial Management & Strategic Financial Management for Chartered Accountancy, Cost and Management Accountancy and Company Secretary students in Ernakulam, India. I also hold Post Graduate Diploma in Business Administration in Finance from Symbiosis, Pune and Bachelors in Commerce, from Loyola College, Chennai.
I worked in State Bank of India as Assistant Vice President - Credit for a period of four years after which i started my Chartered Accountancy Practice. During the stint in State Bank of India, I worked on credit proposals of Mid Corporate Units and gained good experience in Financial Analysis, Risk Assessment, Viability Study, Evaluating business models, Project Finance, Working Capital Management, etc.
I conduct work shops for Entrepreneurs, Chartered Accountancy / Cost and Management Accountancy Students on the topics like Project Finance, Credit Risk Assessment, Entrepreneurship Development, Finance for Non Finance Executives, etc.
I love teaching and i want fundamentals of accounting and finance to reach students and so i am here.
