Fundamentals of Goods & Services Tax

Constitutional Framework of Indirect Taxes before GST (Taxation Powers of Union and State Government)Concept of VATMajor Defects in the Structure of Indirect Tax Prior to GSTRationale for GSTStructure of GSTRegistrationTaxable Event Supply of Goods & Service TaxPlace of SupplyTime of SupplyValue of SupplyExemption from GSTClassification of Goods or ServicesEligible and Ineligible Input Tax CreditApportionment of Credit and Blocked CreditsRecovery of Excess Tax CreditAvailability of Tax Credit in Special circumstancesManner of Distribution of Credit by Input Service DistributorPayment of TaxesRefund Reverse Charge Mechanism Job Worker Tax Invoice ReturnsAudit under GSTAssessment: Self-Assessment Summary and ScrutinyTaxability of E-Commerce Anti-profiteering ClauseAvoidance of Dual Control E-way BillZero Rated SupplyOffences and Penalties Appeal Basic Concepts Territorial Water of IndiaHigh Seas Type of Customs Duty Valuation under Custom ActBaggage Rules and Exemptions