Description

Indirect Taxes Goods and Services Tax Act

 

TYBCOM Semester VI

 

Syllabus

 

1. Introduction
♦ What is GST
♦ Need For GST
♦ Dual GST Model
♦ Definitions
Section 2(17) Business
Section 2(13) Consideration
Section 2(45) Electronic Commerce Operator
Section 2(52) Goods
Section 2(56) India
Section 2(78) Non Taxable Supply
Section 2(84) Person
Section 2(90) Principal Supply
Section 2(93) Recipient
Section 2(98) Reverse Charge
Section 2(102) Services
Section 2(105) Supplier
Section 2(107) Taxable Person
Section 2(108) Taxable Supply
♦ Goods and Services Tax Network (GSTN)

2. Levy and Collection of Tax
♦ Scope of Supply
♦ Non Taxable Supplies
♦ Composite and Mixed Supplies
♦ Composition Levy
♦ Levy and Collection of Tax
♦ Exemption From Tax

3. Time, Place and Value of Supply
♦ Time of Supply
♦ Place of Supply
♦ Value of Supply

4. Input Tax Credit and Payment of Tax
♦ Eligibility For Taking Input Tax Credit
♦ Input Tax Credit in Special Circumstances
♦ Computation of Tax Liability and Payment of Tax

5. Registration Under GST Law
♦ Persons not liable Registration
♦ Compulsory Registration
♦ Procedure For Registration
♦ Deemed Registration
♦ Cancellation of Registration