Chapter 1

Concept of Indirect Taxes and Introduction to GST

Features of indirect taxes

medium • 1 min read

Deficiencies of pre-GST regime

medium • 2 min read

Framework of GST in India (CGST, SGST, IGST)

medium • 3 min read

GST Council

medium • 4 min read

Benefits of GST

medium • 5 min read

Chapter 2

Levy and Collection of GST, Time and Value of Supply

Concept of supply under GST

medium • 1 min read

Composite and mixed supplies

medium • 2 min read

Time of supply for goods and services

medium • 3 min read

Value of supply computation

medium • 4 min read

Reverse charge mechanism

medium • 5 min read

Chapter 3

Input Tax Credit and Registration

Eligibility and conditions for claiming ITC

medium • 1 min read

Apportionment of credit and blocked credits

medium • 2 min read

Persons liable for GST registration

medium • 3 min read

Compulsory registration cases

medium • 4 min read

Cancellation of registration

medium • 5 min read

Chapter 4

GST Returns, Payment, and Assessment

Types of GST returns

medium • 1 min read

Payment of tax, interest, and penalty

medium • 2 min read

E-way bill concept

medium • 3 min read

Self-assessment and provisional assessment

medium • 4 min read

Offenses and penalties under GST

medium • 5 min read

Chapter 5

Customs Law Basic Concepts and Valuation

Basic concepts of customs law

medium • 1 min read

Types of customs duties

medium • 2 min read

Valuation of imported goods

medium • 3 min read

Valuation of exported goods

medium • 4 min read

Baggage rules and exemptions

medium • 5 min read