Preview Paper 11 Indirect Taxation (GST)

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Chapter 1 Introduction to GST in India

GST in India An Introduction

intro-GST.mp4

Features of Indirect Taxes

892 cfa892.mp4

Genesis of GST in India

893 cfa893.mp4

Concept of GST

894 cfa894.mp4

Quiz on Introduction to GST in India5

Chapter 2 Framework of GST in India

Dual GST and CGST / SGST / UTGST / IGST

895 cfa895.mp4

Legislative Framework for GST

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Classification of Goods and Services HSN Code

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Registration

898 cfa898.mp4

Composition Scheme

3963

Exemptions

3964

Manner of utilisation of Input Tax Credit

900 cfa900.mp4

Seamless flow of Credit

901 cfa901.mp4

GST Common Portal

902 cfa902.mp4

GSP / ASP in GST

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What is GST Compensation Cess?

3980

Goods not subjected to GST

3981

Taxes subsumed in GST

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Benefits of GST

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Chapter 3 Simple Case Studies on Intra State and Interstate GST

Example for Intra State Supply

914 cfa914.mp4

Example for Inter State Supply

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Chapter 4 Constitutional Provisions

Constitutional Provisions

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Article 265 & Article 245

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Seventh Schedule to Article 246

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Article 269A Levy and Collection of GST on Inter State Supply

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Definition of Goods and Service Tax, Services, State and Goods under Article 366

921 cfa921.mp4

GST Council Article 279A

922 cfa922.mp4

Chapter 5 Registration

Registration under Indirect Tax Regime

923 cfa923.mp4

GST Registration - An Intro

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Definition of Agent and Place of Business

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Definition of Agriculturist and Exempt Supply

926 cfa926.mp4

Definition of Business

927 cfa927.mp4

Defintion of Fixed Establishment

928 cfa928.mp4

Persons liable for Registration

929 cfa929 A.mp4

Analysis of Aggregagte Turnover

930 cfa930.mp4

Simple Case Studies based on Aggregate Turnover

931 cfa931.mp4

Analysis of Section 22 Persons liable for Registration

932 cfa932.mp4

Compulsory Registration in certain cases Sec 24

933 cfa933.mp4

Taxable Person

934 cfa934.mp4

Persons not liable for registration

935 cfa935.mp4

Procedure for GST Registration Sec 25

944 cfa944.mp4

Deemed Registration Sec 26

945 cfa945.mp4

Special Provisions for Casual Taxable Person and Non Resident Taxable Person

946 cfa946.mp4

Analysis of Registration

947 cfa947.mp4

Analysis of Voluntary Registration

948 cfa948.mp4

Analysis of Distinct Persons / Establishment of Disticnt Persons

949 cfa949.mp4

PAN & UIN in GST

950 cfa950.mp4

Suo motu registration by Proper Officer (Sec 25(8) read with Rule 16)

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Analysis of Procedure for Registration

952 cfa952.mp4

Application for registration by SEZ

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GST Registration Procedure Diagram

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Information required while filing application for registration

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Physical Verification of Business Premises after Grant of Registration

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Display of Registration Certificate & GSTIN on Name Board

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Effective Date of Registration

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Special Provisions for Grant of Registration - Casual Taxable Person and Non Res

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Chapter 6 Amendment of Registration

Amendment of Registration Sec 28

960 cfa960.mp4

Analysis of Provisions relating to Amendment of Registration

961 cfa961.mp4

Permission of Proper Officer for Amendment in Registration

962 cfa962.mp4

Flow of Request & Approval for Change in GST Registration

963 cfa963.mp4

Chapter 7 Cancellation of Registration

Cancellation of Registration Sec 29

964 cfa964.mp4

Recovation of Cancellation of Registration Sec 30

965 cfa965.mp4

Analysis of Circumstances when GST Registration is liable for cancellation

981 cfa981.mp4

Analysis of Procedure for Cancellation of Registration

982 cfa982.mp4

Analayis of Reversal of Credit

983 cfa983.mp4

Other critical points in Cancellation

984 cfa984.mp4

Analysis of Revocation of Cancellation of Registration

985 cfa985.mp4

Chapter 8 Supply under GST

Introduction to Supply under GSt

991 cfa991.mp4

Defintion of Goods wrt GST

992 cfa992.mp4

Defintion of Agent wrt GST

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Defintion of Business wrt GST

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Defintion of Principal and Consideration wrt GST

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Defintion of Actionable Claim wrt GST

996 cfa996.mp4

Defintion of Manufacture wrt GST

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Definition of Money wrt GST

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Defintion of Taxable Supply & Taxable Territory wrt GST

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Defintion of Person wrt GST

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Definiton of Recipient wrt GST

1011 cfa1011.mp4

Defintion of Services wrt GST

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Defintion of Supplier wrt GST

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Statutory Provisions related to Concept of Supply

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Meaning and Scope of Supply as per Section 7

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Supply for consideration in courser of furtherance of business (Sec 7(1)(a)

1021 cfa1021.mp4

Sale and Transfer as Mode of Supply

1022 cfa1022.mp4

Barter and Exchange as Mode of Supply

1023 cfa1023.mp4

License, Lease, Rental as Mode of Supply

1024 cfa1024.mp4

Consideration

1025 cfa1025.mp4

In Course of Furtherance of Business

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Supply by a Taxable Person in GST

1027 cfa1027.mp4

Importation of Services for consideration whether or not in course or furtheranc

1130 cfa1130.mp4

Deemed Supply (Supply without consideration Sec 7(1)(c)

1131 cfa1131.mp4

Permanent Transfer / Disposal of Business Assets

1132 cfa1132.mp4

Supply between related person or distinct persons

1133 cfa1133.mp4

Gifts by Employer to Employee and its GST Impact

1041 cfa1041.mp4

Supply between Principal and Agent and impact on GST

1042 cfa1042.mp4

Importation of Services and its impact on GST

1043 cfa1043.mp4

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

1044 cfa1044.mp4

Transfer - Supply of Service / Goods under GST?

1045 cfa1045.mp4

Land and Building lease / rental - Supply of Service / Goods under GST?

1046 cfa1046.mp4

Treatment or Process - Supply of Service / Goods under GST?

1047 cfa1047.mp4

Transfer of Business Assets - Supply of Service / Goods under GST?

1048 cfa1048.mp4

Renting of Immoveble Property, Constrution - Supply of Service / Goods under GST

1049 cfa1049.mp4

IPR & IT Software - Supply of Service / Goods under GST?

1077 cfa1077.mp4

Agreeing to Obligation & Transfer of Right to Use - Supply of Service / Goods un

1078 cfa1078.mp4

Composite Supplies - Supply of Service / Goods under GST?

1079 cfa1079.mp4

Supply of Goods by Unincorporated Association / Body of Persons - Supply of Serv

1080 cfa1080.mp4

Tax Liability on Composite & Mixed Supplies

1081 cfa1081.mp4

Analysis of Composite & Mixed Supply

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What is Composite Supply and how to determine Tax Liability?

1083 cfa1083.mp4

Mixed Suppy and its Tax Treatment

1099 cfa1099.mp4

Chapter 9 Tax Invoice, Credit & Debit Notes

Introduction to Invoices under GST Regime

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Defintion of Credit Note, Debit Note & Continuous Supply of Goods & Services

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Defintion of Document & Exempt Supply

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Preamble of Section 31 Tax Invoice

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When to Invoice Supply of taxable goods in GST?

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When to Invoice Supply of taxable services in GST?

1105 cfa1105.mp4

When to Invoice Continous Supply of Goods in GST?

1106 cfa1106.mp4

When to Invoice Continous Suppy of Services in GST?

1107 cfa1107.mp4

When to Invoice if supply of service ceases before completion of supply?

1108 cfa1108.mp4

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

1109 cfa1109.mp4

Time limit for issuance of Revised Invoice from Effective Date of Registration

1110 cfa1110.mp4

Whether Tax Invoice required for supply less than Rs.200?

1111 cfa1111.mp4

Invoice Provisions relevant for person paying Tax under Section 10?

1112 cfa1112.mp4

What are the documents to be issued when advance received / advance recevied ser

1113 cfa1113.mp4

Provisions regarding issuance of Invoice / Payment Voucher for supply received f

1114 cfa1114.mp4

Analyis of Tax Invoice

1115 cfa1115.mp4

Analysis of Time limit for Issuance of GST Invoice by Registered Person supplyin

1116 cfa1116.mp4

Analysis of Time limit for Issuance of GST Invoice by Registered Person supplyin

1117 cfa1117.mp4

Time limit for issuance of Invoice for Taxable Services between Distinct Persons

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Examples for Time limit for Issue of Invoice

1119 cfa1119.mp4

Particulars of GST Tax Invoice

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Who should mention HSN Code and how it should be numbered?

1121 cfa1121.mp4

Manner of Issuing GST Invoice

1122 cfa1122.mp4

Revised Tax Invoice under GST

1137 cfa1137.mp4

When Tax Invoice need not be issued under GST?

1138 cfa1138.mp4

When Consolidated Invoice can be issued under GST?

1139 cfa1139.mp4

What is Bill of Supply in GST?

1140 cfa1140.mp4

What is Receipt Voucher in GST?

1141 cfa1141.mp4

What is Refund Vouhcer in GST?

1142 cfa1142.mp4

Issue of Invoice and Payment Voucher by Recipient under Reverse Charge Mechanism

1143 cfa1143.mp4

Supplier permitted to issue any document other than Tax invoice

1164 cfa1164.mp4

Delivery challan

1165 cfa1165.mp4

Goods transported in SKD/CKD condition

1166 cfa1166.mp4

Credit note

1167 cfa1167.mp4

Debit Note

1168 cfa1168.mp4

Chapter 10 Levy & Collection

Introduction to Levy & collection of GST

1669.mp4

Composition Levy

1670-

Case 1 Composition Levy

1671-

Case 2 Composition Levy

1672-

Case 3 Composition Levy

1673.mp4

Case 4 Composition Levy

1674.mp4

Case 5 Composition Levy

1675.mp4

Conditions & Restrictions for composition Levy

1676.mp4

Intimation for composition Levy & Effective Date

1677.mp4

Case study - Effective Date of Registration for Composition Levy

1678.mp4

Composition Rate of Tax

1679.mp4

Validity of Composition Levy

1680.mp4

Filing of Return under composition Levy

1681.mp4

Various forms for composition levy

1682.mp4

Power to Grant Exemption from Tax

1683.mp4

Exampt Supply

1684.mp4

Case 6 composition Levy

1700.mp4

Case 7 composition Levy

1701.mp4

Absolute, Conditional & Eremption by Special order

1702.mp4

Goods & services exemted from GST

1703.mp4

Case study on GST liability

1704.mp4

list of service exempt from IGST

1705.mp4

Services received by NGo & its taxability

1706.mp4

Tax ability of NGO Case study

1707.mp4

Taxability on services by way of Transfer of going conern

1708.mp4

Taxability of services provided in relation to fuction entrusted to panchayat/ m

1709.mp4

list of services specifically exempted

1710.mp4

case study 1 Exempted services

1711.mp4

Case study 2 Exempted Services

1712.mp4

Case 3 Exempted supply

1713.mp4

GST on penalty?

1714.mp4

Exemption for Pure Labour Services for Housing Scheme

1730.mp4

Exemption for construction (single residence) and renting of residence

1731.mp4

Taxability of Renting of Residential House

1901.mp4

Taxability of Religious / Charitable Activities

1902.mp4

Case 1 Taxability of Religious / Charitable Activities

1903.mp4

Case 2 Taxability of Religious / Charitable Activities

1904.mp4

Taxability of Services provided by Hotels, Inn, Guest House, Club, Camp Site, et

1905.mp4

Case 1 Taxability of Services provided by Hotels, Inn, Guest House, Club, Camp S

1906.mp4

GST Liability computation for last problem

1907.mp4

Chapter 11 Accounts & Records Under GST

Accounts & Records Part 1

1739.mp4

Accounts & Records Rule 56 (1) (2) & (3)

1740.mp4

Accounts & Records Under Rule 56(4)

1741.mp4

Accounts & Records Under Rule 56(5)

1742.mp4

Accounts & Records Under Rule 56(6) & (7)

1743.mp4

Accounts & Records Under Rule 56(8)

1744.mp4

Accounts & Records Under Rule 56(9) & (10)

1745.mp4

Accounts & Records Under Rule 56(11)

1746.mp4

Accounts & Records Under Rule 56(12) & (13)

1747.mp4

Accounts & Records Under Rule 56(14)

1748.mp4

Accounts & Records Under Rule 56(15) & (16)

1749.mp4

Accounts & Records Under Rule 56(17) & (18)

1750.mp4

Compulsory Audit under GST

1751.mp4

Period for Retention of Accounts

1752.mp4

Chapter 12 Input Tax Credit

Introduction to Input Tax Credit

1929.mp4

Defintion of Input, Input Service, Input Tax & Input Credit

1930.mp4

Overview of Input Tax Credit

1931.mp4

Eligibility to avail Input Tax Credit

1932.mp4

Step by step approach of flow of Input Tax Credit

1933.mp4

Utilisation of Input Tax Credit

1934.mp4

Computaton of Tax Liability after GST Set Off

1935.mp4

Conditions for taking Input Tax Credit

1936.mp4

Depreciation claimed on Tax Component - ITC Not available

1937.mp4

Time limit available for claiming ITC

1938.mp4

Tax Invoice / Debit Note for claiming ITC

1939.mp4

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

1940.mp4

No ITC on Advance Payments

1941.mp4

Case Study - ITC on Goods received in Installments

1942.mp4

Case Study - ITC on tax paid under demand on account of fraud

1943.mp4

Return u/s 39 must for claiming ITC

1944.mp4

Reversal of Input Tax Credit - Explanation & Case Study

1945.mp4

Case Study - ITC Claim Date

1946.mp4

Apportionment of Input Tax Credit

2135.mp4

Methodology of Apportionment of Credits on Inputs & Input Services & Reversal

2136.mp4

Chapter 13 Audit Under GST

Introduction to Audit under GST

1789.mp4

Audit by Chartered Accountant or cost Accountant

1790.mp4

Audit by Tax Authorities (GST)

1791.mp4

Special Audit under GST

1792.mp4

Chapter 14 - Payment of Tax

Electronic Cash Ledger - An Introduction

4327

What is CPIN / CIN / BRN / E-FPB

4328

Manner of utilising amount reflected in Electronic Cash Ledger

4329

Electronic Credit Ledger - An Introduction

4330

Manner of Utilisation of Input Tax Credit - Example

4331

Electronic Liability Register

4332

Interest on delayed payment of GST

4333

Tax wrongfully collected and Paid to Central Government / State Goverment - Solution?

4334

Chapter 15-Returns

Introduction to Returns

4295

Furnishing Details of Outward Supplies

4296

Details of Outward Supplies to be furnished in GSTR-1

4302

Amendment of Details of Outward Supply furnished in prior periods

4303

GSTR-1 Miscellaneous Points

4304

Return under section 39 (GSTR 3)

4305

Cancellation fo Registration of Taxable Person (Composition / Others)

4317

GSTR-5 Return for Non Resident Taxable Persons

4318

TDS in GST

4319

GSTR-9 Annual Return (Sec 44)

4321

GSTR-11 Details of Inward Supplies of persons having UIN

4323

Default in furnishin return [Sec 46 & 47]

4324

GST Practioners (Sec 48)

4325

What is the procedure for enrolment as GSTP?

4326(a)

Chapter 16- TAX INVOICE; CREDIT AND DEBIT NOTES; E-WAY BILL

Introduction to Tax Invoice

4348

Time limit for issuing tax invoice for supply of taxable goods

4349

Time limit for issuing tax invoice for supply of taxable services

4350

When Invoice should be issued in case of cessation of services before completion?

4351

When tax invoice shoudl be issued in case of Goods sent on Approval Basis

4352

Preview - Paper 11 Indirect Taxation (GST)