GOODS AND SERVICES TAX (GST)

1️⃣ Introduction to GST

• Meaning of GST

• History of GST in India

• Types of GST (CGST, SGST, IGST, UTGST)

• GST Structure in India

2️⃣ Registration Under GST

• Who Should Take GST Registration

• Threshold Limit

• Documents Required for GST Registration

• Online GST Registration Process

• Amendment & Cancellation of Registration

3️⃣ GST Concepts

• Supply Under GST

• Composite Supply & Mixed Supply

• Time of Supply

• Place of Supply

• Reverse Charge Mechanism (RCM)

4️⃣ Input Tax Credit (ITC)

• Meaning of ITC

• Conditions for ITC

• Eligible & Ineligible ITC

• ITC Reversal Rules

5️⃣ GST Invoicing

• Tax Invoice

• Bill of Supply

• Debit Note & Credit Note

• E-Invoice Basics

6️⃣ GST Returns

• GSTR-1 (Sales Return)

• GSTR-3B (Monthly Return)

• GSTR-2A & 2B

• GSTR-9 (Annual Return)

• Due Dates of GST Returns

7️⃣ GST Payment

• GST Payment Process

• Electronic Cash Ledger

• Electronic Credit Ledger

• Interest & Penalty

8️⃣ E-Way Bill

• What is E-Way Bill

• When E-Way Bill Required

• E-Way Bill Generation Process

• Validity of E-Way Bill