Bharat CA Inter Prodigy of Goods & Services Tax (GST) Summary By Jaspreet Singh Johar Applicable for May 2023 Exam

Contents

1. Basic Introduction to Goods and Services Tax (GST)
2. Chargeability under CGST and IGST
3. Registration under GST
4. Supply under GST
5. Exemptions under GST
6. Value of Supply under GST
7. Composition Scheme – Section 10/Rule 3-7 of CGST Rules, 2017
8. Invoice under GST – Section 31 to 34 of CGST Act, 2017 & Section 20 of IGST Act, 2017
9. Tax Invoice, Credit and Debit Notes of CGST Rules, 2017
10. Time of Supply under GST – Section 12/13/14
11. Provisions relating to E-way Bill – Section 68 of CGST Act & Rule 138
12. Filing of Return under GST – Section 37 to 48 of CGST Act, 2017 Rules 59 to 84 of CGST Rules, 2017
13. Input Tax Credit under GST – Sections 16, 17, 18, Rules 36-44
14. Payment of GST – Sections 49, 50 and Rules 85, 86, 87, 88
15. Case Study based MCQs
16. Solutions to November 2020 Exams
17. Solutions to January 2021 Exams