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Goods And Services Tax (Sem-III-IV)
Goods And Services Tax (Sem-III-IV)

Title: Goods And Services Tax (Sem-III-IV)

Class: B Com-II

Board: GNDU -

Edition: 2018

Authors: Sanjeet Sharma



Contents

1. Tax Structure in India

2. Overview of GST

3. Administration of GST

4. Taxable Event and Scope of Supply Under GST

5. Levy and Collection of Tax

6. Small Taxable Persons: Exemptions and Composition Scheme

7. Time of Supply

8. The Integrated Goods and Services tax Act, 2017

9. Nature of Supplies: Inter-State and Intra-State

10. Place of Supply

11. Value of taxable Supply

12. Input Tax Credit

13. Registration

14. Reverse Charge

15. Tax Invoice, Credit and Debit Notes

16. Returns

17. Payment of Tax

18. Refunds

19. Appeals and Revision

20. Offences and Penalties

21. Technology and GST