GST Practice


1. Overview of Goods and Services Tax (GST)

2. Levy of and Exemption from Tax

3. Registration

4. Meaning and Scope of Supply

5. Time of Supply

6. Valuation in GST

7. GST Payment of Tax

8. Electronic Commerce

9. Job Work

10. Input Tax Credit

11. Concept of Input Service Distributor in GST

12. Returns Process and matching of Input Tax Credit

13. Assessment and Audit

14. Refunds

15. Demands and Recovery

16. Appeals, Review and Revision in GST

17. Advance Ruling

18. Settlement Commission

19. Inspection, Search, Seizure and Arrest

20. Offences and Penalties, Prosecution and Compounding

21. Overview of the IGST Act

22. Place of Supply of Goods and Service

23. Frontend Business Process on GST Portal

24. Transitional Provisions