Chapter -01: Introduction-Goods & Services Tax (GST )

• Journey of GST in India
• Structure of GST Administration
• Functions of the GST Council
• Benefit of GST
• Impact of GST in India
• Structure of GST
• Rates in GST , How does GST Works
• What does not fall within the ambit of GST

Chapter-02: Type of GST and Tax Payer

• Interstate vs Intrastate
• Types of CGST, SGST, IGST , Types of Tax Payer
• Cross Utilization of GST

Chapter -03: Registration- In GST

• Threshold Limit
• GSTIN - Structure
• Multiple Registrations in a State.
• Normal Tax payer- New Registration
• Auto migration of Existing Dealers

Chapter -04: Scope of Supply, Place and Time of Supply and Invoice

• Important Concepts.
• Meaning of Supply
• Supply without Consideration (Schedule I)
• Deemed Supply of Goods (Schedule II)
• Deemed Supply of Services (Schedule II)
• Time of Supply , Time of Supply of Goods, Time of Supply of Services
• Value of Supply, Valuation Rules
• Need for Place of Supply & Concepts.
• Invoice in GST , TAX Invoice , Debit Note , Credit Note

Chapter -05: Input Tax Credit(ITC)

• Introduction
• Timely Registration for ITC.
• Concepts of ITC.
• ITC in different cases

Chapter -06: Payment In GST

• Features & Modes of Payment
• Payment Challan
• Tax Payer Dashboard
• Electronic Tax Ledgers
• Basics of GST Returns.
• Types of GSTR Returns, Steps for filing GST Returns.

Chapter - 07: Form Filing Of GST Returns (GSTR)

• filing of GSTR-01
• filing of GSTR-2A
• filing of GSTR-2
• filing of GSTR-01A
• filing of GSTR-03

Chapter - 08: Practical Assignment-Computation of GST Return