♦Short, Title & Commencement (Section 1)

♦Important Definitions. (Section 2)

♦Constitution Background (Constitution Amendment Act)

♦Charging Section (Section 9)

♦Reverse Charge (Section 9 (3), (4), (5))

♦Composition Scheme (Section 10)

♦Exemptions (Section 11)

♦GST Compensation Cess

♦Online Registration in GST. (Section 25)

    ♦ GST REG-01- Application.

    ♦GST REG-02- Acknowledgement.

    ♦GST REG-06- Certificate.

♦Persons required to be registered. (Section 22 & 24)

♦Persons Not Liable to be registered. (Section 23 with Notifications)

♦Deemed Registration. (Section 26)

♦Casual Taxable Person. (Section 27)

♦Amendment in Registration. (Section-28)

♦Cancellation of Registration. (Section-29)

♦Revocation of Registration. (Section-30)

♦Online Filing of Various Return Form on Original Client Data 

i.e. GSTR-I, IFF, GSTR-3B, GSTR-4, and Annual Return (GSTR-9, GSTR-9A, GSTR-9C) Types of Returns. (Annual Return, First Return, Final Return)

♦ GSTR-1, IFF (Section 37)

♦ GSTR-3B, GSTR-4, (Section 39)

♦ First Return (Section 40)

♦Notice to Return Defaulters. (Section 46)

♦Levy of Late Fee. (Section 47)

♦Goods and Services Tax Practitioners. (Section 48)

♦Eligibility & Conditions for taking ITC (Section-16)

♦Block Credit (Section-17)

♦Availability of Credit in Special Cases (Section-18)

♦Online Application of ITC Forms (ITC-01 to ITC-04)

♦ITC for Job Work (Section-19)

♦ITC Distribution by ISD (section-20)

Tax Invoices & E-Invoicing (Section 31)

Registered Person can Issue Tax Invoice (Section 32)

♦Tax should be mentioned on the Tax Invoice (Section 33)

♦Credit and Debit Invoice (Section 34)

♦Accounts & Records Maintain (Section 35)

♦Period of Retention (Section 36)

♦Taxation of International Tourist

♦Payment of Tax, Interest, Penalty and other charges (Section 49)

♦Interest on delayed payment of tax (Section 50)

♦Meaning of Supply (Section-7) With Schedule I, II, III

♦Composite and Mixed Supply (Section -8)

♦Place of Supply of Goods and Services (Section 10-14 of IGST)

♦Value of Supply (Section 15 with Rules)

♦Time of Supply (Section 13-14)

♦Determination of Nature of Supply (Inter-State or Intra State) (Section 7-9)(IGST)

♦Zero Rated Supply (Section 16)(IGST)

• Online Application of GST Refund.
• Refund of Tax (Section-54)
• Refund in Certain Cases (Section-55)
• Interest on Delayed Refunds (Section-56)
• Consumer Welfare Fund (Section-57)
• Utilization of Fund (Section-58)

• Tax Deduction at source (Section 51)
• Collect of Tax at Source – E-Commerce (Section 52)

♦Audit (Section 65)

♦Special Audit (Section 66)

♦E-Way Bill Theory and Practical

♦Inspection of Goods in Movement (Section 68 read with Rules)

♦Detention, seizure and release of goods and conveyance in transit (Section 129)

♦Confiscation of goods or conveyances and levy of Penalty (Section 130)

♦Self-Assessment (Sec-59)

♦Provisional Assessment (Sec-60)

♦Scrutiny of Returns (Sec-61)

♦Assessment of Non-Filers of Returns (Sec-62)

♦Assessment of unregistered Person (Sec-63)

♦Summary Assessment in Certain Special Cases (Sec-64)

♦Power to summon persons to give evidence and produce documents (Sec-70)

♦Determination of Tax not Paid or Short Paid/ITC Wrongly availed by other than Fraud (Sec-73)

♦Determination of Tax not paid or Short Paid/ITC Wrongly Availed by Fraud (Sec-74)

♦General Provisions relating to Determination of Tax (Sec-76)

♦Initiation of recovery proceedings. (If not paid Tax within 3 Months of Order) (Sec-78)

♦Recovery of Tax (Sec-79)

♦Definitions of Advance Ruling (Sec-95)

♦Authority for Advance Ruling (Sec-96)

♦Application for Advance Ruling (Sec-97)

♦Appeals to Appellate Authority (Sec-107)

♦How to Reply Notice

• Basic of Income Tax
• Advance Tax
• TDS
• Income Tax
• TDS-1
• TDS & House property tax
• Balance Sheet
• Balance Sheet 1
• Income tax forms AY 2020-21
• 44 AD ADA AB
• House Property Tax
• Deducations- Part-1
• Deducations- Part-2
• Capital Gain
• Income tax forms AY 2020-21
• AOC Form
• Income tax forms AY 2020-21(Form 5 to 7)
• Income Tax_TCS
• ROC
• ROC_MGT-7
• ROC_Director Appointment
• Income tax Latest Changes
• Balance Finalization
• TDS & TCS
• ITR-1 & ITR-4
• TDS & TDS ALL SEC
• ITR-4 & BSF