Gyan Ganga GST BATCH by Kapil Jain

About this Course

1. Introduction to GST(Meaning, origin, objectives, benefits & structure)
2. GST Law Structure( CGST, SGST, IGST, UTGST - Overview & applicability)
3. Registration under GST( Who should register, thresholds, voluntary registration, cancellation & amendment)
4. Types of Taxpayers( Regular, Composition, Casual, Non-resident, ISD, TDS, TCS, OIDAR)
5. Taxable Event - Supply(Definition, Schedule I/II/III, scope (Section 7)
6. Levy & Collection of GST(Section 9 - Chargeability, reverse charge, exemptions)
7. Composition Scheme(Eligibility, rates, conditions, returns (Section 10))
8. Time of Supply(For goods/services, rate change - Sections 12 - 14)
9. Value of Supply(Transaction value, valuation rules, related party, discounts - Section 15)
10. Input Tax Credit (ITC) (Eligibility, blocked credit, reversal, Rule 36(4), Sections 16 - 21)
11. Tax Invoice & E-Invoicing (Contents, bill of supply, debit/credit notes, compliance)
12. Returns under GST( GSTR-1 to 11 - Due dates & filing rules)
13. Payment of Tax( Challan, ITC use, cash/credit ledger - Sections 49 - 53)
14. Refunds( Excess tax, exports, inverted duty - Section 54)
15. Assessment & Audit (Types, scrutiny, departmental & special audits)
16. Inspection, Search & Seizure( Powers under Sections 67 - 72, arrest, seizure process)
17. Offences & Penalties( Offences, prosecution, compounding - Sections 122 - 138)
18. Appeals & Revision( Structure, pre-deposit, timelines, Appellate Authorities)
19. Job Work & E-Way Bill(Procedure, documentation, EWB rules & generation)
20. Recent Amendments & Case Laws( Latest changes, judicial updates, and circulars)