Bharat Prodigy of Goods & Services Tax (GST) by Jassprit S Johar for May 2022 Exam

About Prodigy of Goods & Services Tax (GST) (Summary & Solved Examination Questions) for CA Inter

1  Basic Introduction to Goods and Services Tax (GST)
2  Chargeability under CGST and IGST
3  Registration under GST
4  Supply under GST
5  Exemptions under GST
6  Value of Supply under GST
Section 15 of CGST Act, 2017
7  Composition Scheme – Section 10/Rule 3-7 of CGST Rules, 2017
8 Invoice under GST
Section 31 to 34 of CGST Act, 2017 & Section 20 of IGST Act, 2017
Tax Invoice, Credit and Debit Notes of CGST Rules, 2017
9  Time of Supply under GST – Section 12/13/14
10  Provisions relating to E-way Bill – Section 68 of CGST Act & Rule 138
11  Filing of Return under GST – Section 37 to 48 of CGST Act, 2017/ Rules 59 to 84 of CGST Rules, 2017
12 Input Tax Credit under GST – Sections 16, 17, 18, Rules 36-44
13  Payment of GST – Sections 49, 50 and Rules 85, 86, 87, 88

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