Gst In India

Dual GST and CGST / SGST / UTGST / IGST Preview 03:35

Legislative Framework for GST Preview 01:12

Classification of Goods and Services HSN Code Preview 00:44

Registration Preview 01:08

Composition Scheme Preview 01:22

Exemptions Preview 01:28

Manner of utilisation of Input Tax Credit Preview 01:17

Seamless flow of Credit Preview 04:00

GST Common Portal Preview 02:48

GSP / ASP in GST Preview 01:30

What is GST Compensation Cess? Preview 01:17

Goods not subjected to GST Preview 03:15

Taxes subsumed in GST Preview 01:06

Benefits of GST Preview 02:06

Example for Intra State Supply Preview 06:00

Example for Inter State Supply Preview 10:08

Constitutional Provisions Preview 01:21

Article 265 & Article 245 Preview 02:09

Seventh Schedule to Article 246 Preview 02:40

Article 269A Levy and Collection of GST on Inter State Supply Preview 01:35

Quiz for Section 1-4

Definition of Goods and Service Tax, Services, State and Goods under Article 366 Preview 01:07

GST Council Article 279A Preview 02:11

Registration under Indirect Tax Regime Preview 03:08

GST Registration - An Intro Preview 01:22

Definition of Agent and Place of Business Preview 02:07

Definition of Agriculturist and Exempt Supply Preview 01:30

Definition of Business Preview 03:03

Defintion of Fixed Establishment Preview 00:36

Persons liable for Registration Preview 03:33

Analysis of Aggregagte Turnover Preview 02:54

Simple Case Studies based on Aggregate Turnover Preview 02:13

Analysis of Section 22 Persons liable for Registration Preview 03:40

Compulsory Registration in certain cases Sec 24 Preview 03:06

Taxable Person Preview 01:01

Persons not liable for registration Preview 02:04

Procedure for GST Registration Sec 25 Preview 07:02

Deemed Registration Sec 26 Preview 01:16

Special Provisions for Casual Taxable Person and Non Resident Taxable Person Preview 02:00

Analysis of Registration Preview 06:41

Analysis of Voluntary Registration Preview 02:33

Analysis of Distinct Persons / Establishment of Disticnt Persons Preview 01:12

PAN & UIN in GST Preview 01:48

Suo motu registration by Proper Officer (Sec 25(8) read with Rule 16) Preview 01:37

Analysis of Procedure for Registration Preview 01:46

Application for registration by SEZ Preview 00:42

GST Registration Procedure Diagram Preview 02:26

Information required while filing application for registration Preview 00:51

Physical Verification of Business Premises after Grant of Registration Preview 00:49

Display of Registration Certificate & GSTIN on Name Board Preview 00:47

Effective Date of Registration Preview 02:15

Special Provisions for Grant of Registration - Casual Taxable Person and Non Res Preview 04:40

Amendment of Registration Sec 28 Preview 02:34

Analysis of Provisions relating to Amendment of Registration Preview 01:37

Permission of Proper Officer for Amendment in Registration Preview 00:56

Flow of Request & Approval for Change in GST Registration Preview 01:56

Cancellation of Registration Sec 29 Preview 06:03

Recovation of Cancellation of Registration Sec 30 Preview 01:22

Analysis of Circumstances when GST Registration is liable for cancellation Preview 02:51

Analysis of Procedure for Cancellation of Registration Preview 02:49

Analayis of Reversal of Credit Preview 04:16

Other critical points in Cancellation Preview 00:46

Analysis of Revocation of Cancellation of Registration Preview 01:40

Introduction to Supply under GSt Preview 01:29

Defintion of Goods wrt GST Preview 00:37

Defintion of Agent wrt GST Preview 00:38

Defintion of Business wrt GST Preview 01:58

Defintion of Principal and Consideration wrt GST Preview 03:01

Defintion of Actionable Claim wrt GST Preview 01:19

Defintion of Manufacture wrt GST Preview 00:26

Definition of Money wrt GST Preview 00:50

Defintion of Taxable Supply & Taxable Territory wrt GST Preview 00:35

Defintion of Person wrt GST Preview 01:05

Definiton of Recipient wrt GST Preview 01:43

Defintion of Services wrt GST Preview 00:39

Defintion of Supplier wrt GST Preview 00:51

Statutory Provisions related to Concept of Supply Preview 01:05

Meaning and Scope of Supply as per Section 7 Preview 03:07

Supply for consideration in courser of furtherance of business (Sec 7(1)(a) Preview 02:39

Sale and Transfer as Mode of Supply Preview 00:40

Barter and Exchange as Mode of Supply Preview 01:28

License, Lease, Rental as Mode of Supply Preview 00:51

Consideration Preview 01:41

In Course of Furtherance of Business Preview 03:39

Supply by a Taxable Person in GST Preview 04:04

Importation of Services for consideration whether or not in course or furtheranc Preview 02:05

Deemed Supply (Supply without consideration Sec 7(1)(c) Preview 02:36

Permanent Transfer / Disposal of Business Assets Preview 02:35

Supply between related person or distinct persons Preview 05:44

Gifts by Employer to Employee and its GST Impact Preview 03:19

Supply between Principal and Agent and impact on GST Preview 01:31

Importation of Services and its impact on GST Preview 01:21

Activities to be treated as supply of goods or services (Sec 7(1)(d) Preview 03:24

Transfer - Supply of Service / Goods under GST? Preview 00:45

Land and Building lease / rental - Supply of Service / Goods under GST? Preview 00:43

Treatment or Process - Supply of Service / Goods under GST? Preview 00:33

Transfer of Business Assets - Supply of Service / Goods under GST? Preview 03:02

Renting of Immoveble Property, Constrution - Supply of Service / Goods under GST Preview 02:03

IPR & IT Software - Supply of Service / Goods under GST? Preview 00:45

Agreeing to Obligation & Transfer of Right to Use - Supply of Service / Goods un Preview 00:39

Composite Supplies - Supply of Service / Goods under GST? Preview 00:59

Supply of Goods by Unincorporated Association / Body of Persons - Supply of Serv Preview 00:17

Tax Liability on Composite & Mixed Supplies Preview 01:20

Analysis of Composite & Mixed Supply Preview 01:54

What is Composite Supply and how to determine Tax Liability? Preview 04:42

Mixed Suppy and its Tax Treatment Preview 04:19

Introduction to Invoices under GST Regime Preview 04:19

Defintion of Credit Note, Debit Note & Continuous Supply of Goods & Services Preview 02:06

Defintion of Document & Exempt Supply Preview 01:03

Preamble of Section 31 Tax Invoice Preview 01:22

When to Invoice Supply of taxable goods in GST? Preview 02:27

When to Invoice Supply of taxable services in GST? Preview 00:57

When to Invoice Continous Supply of Goods in GST? Preview 00:56

When to Invoice Continous Suppy of Services in GST? Preview 01:23

When to Invoice if supply of service ceases before completion of supply? Preview 00:27

When to Invoice if Goods are sent / taken on approval for Sale or Return? Preview 00:54

Time limit for issuance of Revised Invoice from Effective Date of Registration Preview 01:30

Whether Tax Invoice required for supply less than Rs.200? Preview 00:27

Invoice Provisions relevant for person paying Tax under Section 10? Preview 00:43

What are the documents to be issued when advance received / advance recevied ser Preview 01:25

Provisions regarding issuance of Invoice / Payment Voucher for supply received f Preview 01:07

Analyis of Tax Invoice Preview 01:28

Analysis of Time limit for Issuance of GST Invoice by Registered Person supplyin Preview 01:05

Analysis of Time limit for Issuance of GST Invoice by Registered Person supplyin Preview 01:13

Time limit for issuance of Invoice for Taxable Services between Distinct Persons Preview 02:04

Examples for Time limit for Issue of Invoice Preview 03:11

Particulars of GST Tax Invoice Preview 03:02

Who should mention HSN Code and how it should be numbered? Preview 03:40

Manner of Issuing GST Invoice Preview 00:40

Revised Tax Invoice under GST Preview 07:41

When Tax Invoice need not be issued under GST? Preview 01:25

When Consolidated Invoice can be issued under GST? Preview 04:13

What is Bill of Supply in GST? Preview 02:29

What is Receipt Voucher in GST? Preview 02:02

What is Refund Vouhcer in GST? Preview 01:51

Issue of Invoice and Payment Voucher by Recipient under Reverse Charge Mechanism Preview 07:58

Supplier permitted to issue any document other than Tax invoice Preview 03:19

Delivery challan Preview 02:32

Goods transported in SKD/CKD condition Preview 00:44

Credit note Preview 02:04

Debit Note Preview 01:05

Introduction to Levy & collection of GST Preview 04:26

Composition Levy Preview 04:27

Case 1 Composition Levy Preview 01:27

Case 2 Composition Levy Preview 02:54

Case 3 Composition Levy Preview 02:32

Case 4 Composition Levy Preview 02:56

Case 5 Composition Levy Preview 04:54

Conditions & Restrictions for composition Levy Preview 02:58

Intimation for composition Levy & Effective Date Preview 02:56

Case study - Effective Date of Registration for Composition Levy Preview 02:27

Composition Rate of Tax Preview 00:47

Validity of Composition Levy Preview 01:50

Filing of Return under composition Levy Preview 01:31

Various forms for composition levy Preview 01:41

Power to Grant Exemption from Tax Preview 03:00

Exampt Supply Preview 03:16

Case 6 composition Levy Preview 02:35

Case 7 composition Levy Preview 04:33

Absolute, Conditional & Eremption by Special order Preview 01:24

Goods & services exemted from GST Preview 03:02

Case study on GST liability Preview 01:19

list of service exempt from IGST Preview 01:53

Services received by NGo & its taxability Preview 02:42

Tax ability of NGO Case study Preview 02:07

Taxability on services by way of Transfer of going conern Preview 01:41

Taxability of services provided in relation to fuction entrusted to panchayat/ m Preview 03:32

list of services specifically exempted Preview 01:03

case study 1 Exempted services Preview 01:43

Case study 2 Exempted Services Preview 01:39

Case 3 Exempted supply Preview 02:02

GST on penalty? Preview 00:54

Exemption for Pure Labour Services for Housing Scheme Preview 02:01

Exemption for construction (single residence) and renting of residence Preview 02:09

Taxability of Renting of Residential House Preview 00:44

Taxability of Religious / Charitable Activities Preview 03:33

Case 1 Taxability of Religious / Charitable Activities Preview 01:57

Case 2 Taxability of Religious / Charitable Activities Preview 02:14

Taxability of Services provided by Hotels, Inn, Guest House, Club, Camp Site, et Preview 02:24

Case 1 Taxability of Services provided by Hotels, Inn, Guest House, Club, Camp S Preview 02:08

GST Liability computation for last problem Preview 01:34

Introduction to Reverse Charge Mechanism Preview 03:23

Reverse charge when goods are supplied by Goods Transport Agency (GTA) Preview 02:54

Other category of supply of service under Reverse Charge - Part 1 Preview 03:08

Other category of supply of service under Reverse Charge - Part 2 Preview 03:55

Reverse charge - Supply of specified categories of goods Preview 01:17

Accounts & Records Part 1 Preview 05:42

Accounts & Records Rule 56 (1) (2) & (3) Preview 06:17

Accounts & Records Under Rule 56(4) Preview 02:33

Accounts & Records Under Rule 56(5) Preview 03:28

Accounts & Records Under Rule 56(6) & (7) Preview 03:19

Accounts & Records Under Rule 56(8) Preview 02:44

Accounts & Records Under Rule 56(9) & (10) Preview 01:31

Accounts & Records Under Rule 56(11) Preview 02:49

Accounts & Records Under Rule 56(12) & (13) Preview 02:40

Accounts & Records Under Rule 56(14) Preview 01:25

Accounts & Records Under Rule 56(15) & (16) Preview 02:34

Accounts & Records Under Rule 56(17) & (18) Preview 03:41

Compulsory Audit under GST Preview 03:33

Period for Retention of Accounts Preview 02:41

Introduction to Input Tax Credit Preview 06:24

Defintion of Input, Input Service, Input Tax & Input Credit Preview 03:17

Overview of Input Tax Credit Preview 04:08

Eligibility to avail Input Tax Credit Preview 01:24

Step by step approach of flow of Input Tax Credit Preview 02:35

Utilisation of Input Tax Credit Preview 11:11

Computaton of Tax Liability after GST Set Off Preview 01:28

Conditions for taking Input Tax Credit Preview 07:58

Depreciation claimed on Tax Component - ITC Not available Preview 01:22

Time limit available for claiming ITC Preview 04:36

Tax Invoice / Debit Note for claiming ITC Preview 01:55

Case Study - No ITC on tax paid under demand on account of fraud / wilful missta Preview 01:59

Case Study - No ITC on tax paid under demand on account of fraud / wilful misstatement / suppression of facts

No ITC on Advance Payments Preview 03:18

Case Study - ITC on Goods received in Installments Preview 05:56

Case Study - ITC on tax paid under demand on account of fraud Preview 03:43

Return u/s 39 must for claiming ITC Preview 01:56

Reversal of Input Tax Credit - Explanation & Case Study Preview 06:26

Case Study - ITC Claim Date Preview 02:25

Apportionment of Input Tax Credit Preview 04:30

Methodology of Apportionment of Credits on Inputs & Input Services & Reversal Preview 13:28

Introduction to Audit under GST Preview 03:05

Audit by Chartered Accountant or cost Accountant Preview 01:29

Audit by Tax Authorities (GST) Preview 10:04

Special Audit under GST Preview 07:35

Electronic Cash Ledger - An Introduction Preview 05:51

What is CPIN / CIN / BRN / E-FPB Preview 05:54

Manner of utilising amount reflected in Electronic Cash Ledger Preview 05:47

Electronic Credit Ledger - An Introduction Preview 04:51

Manner of Utilisation of Input Tax Credit - Example Preview 06:24

Electronic Liability Register Preview 09:06

Interest on delayed payment of GST Preview 05:01

Tax wrongfully collected and Paid to Central Government / State Goverment - Solu Preview 03:57

Introduction to Returns Preview 04:05

Furnishing Details of Outward Supplies Preview 09:40

Details of Outward Supplies to be furnished in GSTR-1 Preview 12:26

Amendment of Details of Outward Supply furnished in prior periods Preview 05:42

GSTR-1 Miscellaneous Points Preview 02:45

Return under section 39 (GSTR 3) Preview 04:46

Cancellation fo Registration of Taxable Person (Composition / Others) Preview 00:51

GSTR-5 Return for Non Resident Taxable Persons Preview 04:43

TDS in GST Preview 04:35

GSTR-9 Annual Return (Sec 44) Preview 02:15

GSTR-11 Details of Inward Supplies of persons having UIN Preview 02:52

Default in furnishin return [Sec 46 & 47] Preview 02:02

GST Practioners (Sec 48) Preview 05:45

What is the procedure for enrolment as GSTP? Preview 01:32

Quiz on Returns

Introduction to Tax Invoice Preview 01:17

Time limit for issuing tax invoice for supply of taxable goods Preview 04:12

Time limit for issuing tax invoice for supply of taxable services Preview 06:55

When Invoice should be issued in case of cessation of services before completion Preview 01:15

When tax invoice shoudl be issued in case of Goods sent on Approval Basis Preview 05:31

Bonus Lecture Preview 00:01