Bharats Notes & Workbook (Module 3) - Taxation (GST) for CA Inter by CA Arvind Tuli

A

Introduction to GST

A1: Power to make law

A2: Overview of GST

A3: Taxes subsumed after GST

A4: No of Acts of GST in India

A5: GST Council

A6: Items not covered under GST

A7: Import of service

12

1.3

1.3

1.5

1.5

1.8

1.8

1.10

1.12

B

Concept of Supply

B1: Overview of Sec 7

B2: Goods u/s 2(52)

B3: Interest under GST

B4:  Import of Service u/s 7(1)(b)

B5: Import of Service u/s 7(1)(b) & (c)

B6: Distinct persons

B7: Agents u/s 7(1)(c)

B8: Negative List u/s 7(2)

B9: Del Credere Agent

40

1.1

1.1

1.2

1.6

1.13

1.15

1.16

1.18

1.26

1.19

C

Exempted Supply

C1: Health Care service

C2: Old age home

C3: Rehabilitation professionals

C4: Education services

C5: Agricultural services

C6: Transportation of Goods & Passengers

C7: Road Travel: Passenger

C8: The total summary for ROI

C9: Legal Services

52

1.1

1.4

1.5

1.5

1.12

1.19

1.25

1.26

1.31

1.39

D

Registration under GST

D1: Liable to register

D2: Compulsory registration u/s 24

D3: Exemption from registration u/s 23

D4: Effective date for registration

D5: Effect on ITC & Concept of revised invoice

D6: Procedure for registration

D7: Amendment of Registration

D8: Cancellation of Registration

D9: Revocation of cancellation

D10: Cancellation & Revocation

40

1.1

1.2

1.16

1.22

1.26

1.27

1.28

1.32

1.34

1.35

1.36

E

Charge of GST

E1: Overview of Sec 9

E2: Transportation summary

E3: GTA u/s 9(3)

E4: Category II Summary

E5: Govt./LA - Summary

E6: Category III Summary

E7: Category IV Summary

E8: Sponsorship Service

E9: Security Service

E10: Banks Service

E11: Builders u/s 9(4)

E12: Eco u/s 9(5)

28

1.1

1.2

1.9

1.8

1.10

1.12

1.12

1.15

1.16

1.17

1.22

1.23

1.25

F

Composition Dealer

F1: Overview of Sec 10(1) / (2A)

F2: Overview of Sec 10(1)

F3: RCM u/s 10(1)

F4: Registration for new dealer

F5: Registration for normal dealer to CD

F6: Turnover in a State

F7: RD opting for CD

16

1.1

1.1

1.3

1.4

1.5

1.6

1.8

1.10

G

Time of Supply

G1: Overview of Sec 12 & 13

G2: Summary of Sec 12

G3: Sec 12(2) Forward Charge of goods

G4: Sec 12(3) Reverse Charge of goods

G5: Summary of Sec 13

G6: Sec 13(2) Forward Charge of Service

G7: Sec 13(2) Reverse Charge of Service.

14

1.1

1.1

1.2

1.2

1.4

1.5

1.6

1.8

H

Value of Supply

12

1.1

I

Payment – Ledger System

16

1.1

J

Input Tax Credit

J1: Overview of Sec 16

J2: Blocked Credit – 1

J3: Blocked Credit – 2

J4: Blocked Credit – 3

J5: Blocked Credit – 4

48

1.1

1.1

1.17

1.18

1.19

1.21

K

Documents under GST

K1: Summary

16

1.1

1.2

L

E-Way Bill

L1: Summary

L2: Timelines

E-Invoice

L3: Summary

18

1.1

1.4

1.6

1.12

1.15

M

Returns

22

1.1

N

Accounts & Records

10

1.1

O

TDS & TCS

12

1.1

P

Place of Supply

P1: Place of Supply of Goods

P2: Place of Supply of Services Sec 12(2)/(3)

P3: Place of Supply of Services Sec 12(4)/(6)

P4: Place of Supply of Services Sec 12(10)/(7)/(5)

P5: Place of Supply of Services Sec 12(8)/(9)

P6: Place of Supply of Services Sec 12(12)/(13)

20

1.1

1.3

1.5

1.7

1.8

1.9

1.11