Product Description

Contents

1. GST – An overview
2. IGST, CGST, SGST and UTGST
3. Taxable event in GST
4. Supply of Goods or services or both
5. Classification of goods and services
6. Value of taxable supply of goods or services or both
7. Valuation Rules if value for GST not ascertainable
8. Vat Concept and its application in GST
9. Input Tax Credit (ITC)
10. Numerical Illustrations of input tax credit
11. Input Tax Credit when exempted as well as taxable supplies made
12. Input Service Distributor (ISO)
13. Person liable to pay tax
14. Place of supply of goods or services or both within India
15. Place of supply in case of export or import of goods or services or both
16. Exports and Imports
17. Special Economic Zones (SEZ) and EOU
18. Time of supply of goods and services
19. Reverse charge
20. Exemption from GST by issue of Notification
21. Composition Scheme in GST
22. Construction and Works Contract Services
23. Distributive Trade Services
24. Passenger Transport Services
25. Goods Transport Services
26. Financial and related services
27. Leasing or rental services and licensing services
28. Software and IPR Services
29. Business and production services
30. Telecommunication, broadcasting and information supply
31. Community, social, personal and other services
32. Government related activities
33. Basic procedures in GST
34. Registration under GST
35. Tax Invoice, Credit and Debit Notes
36. Electronic way Bill for transport of goods
37. Payment of taxes by cash and through input tax credit
38. Returns under GST
39. Assessment and Audit
40. Demands and recovery
41. Refund in GST
42. Powers of GST Officers
43. Offences and penalties
44. First Appeal and revision in GST
45. Appeal before Appellate Tribunal
46. Appeals before High Court and Supreme Court
47. Prosecution and compounding
48. Provisions relating to evidence
49. Electronic Commerce
50. Miscellaneous issues in GST
51. GST Compensation Cess
52. Input Tax Credit while Switching over from existing tax structure to GST
53. Transitory issues relating to service tax and goods
54. Other Transitory Provisions
55. Constitutional Background of GST
56. Introduction to Customs Duty
57. Valuation for Customs Duty
58. Customs Procedures
59. Baggage, Courier and Post
60. Exemptions, remission in Customs
61. Demands, Recovery and Refunds in customs
62. Other provisions in customs
63. Offences and Penalties in Customs Act
64. Overview of Foreign Trade Policy 2015-2020
65. Export Promotional Measures
66. EOU and SEZ

Additional Information