GST (Good and Service Tax)

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GST training in Chandigarh|Jalandhar

GST refers to Goods service tax.It is an Indirect Tax . GST is governed by a GST Council and its Chairman is the Finance Minister of India. Under GST, goods and services are taxed at the following rates, 0%, 5%, 12% and 18%. There is a special rate of 0.25% on rough precious and semi-precious stones and 3% on gold. In addition a cess of 15% or other rates on top of 28% GST applies on few items like aerated drinks, luxury cars and tobacco .

GBASIC CONCEPT OF GST
Overview of GST
Central Goods and Services Tax
State Goods and Services Tax

LEVY OF, AND EXEMPTION FROM, TAX
Levy and Collection of Central / State Goods and Services Tax
Composition levy
Taxable person
Power to grant exemption from tax
Remission of tax on supplies found deficient in quantity
GST training in Chandigarh|Jalandhar
RETURNS
Furnishing details of Inward supplies
Furnishing details of Outward supplies
Claim of input tax credit and provisional acceptance
Reversal and re-claim of input tax credit Matching
Reversal and re-claim of reduction in output tax liability
Annual return
Final return
Levy of late fee

ACCOUNTS AND RECORDS
Accounts and other records
Period of retention of accounts
Collection of tax at source

ASSESSMENT AND AUDIT
Self-assessment
Scrutiny of returns
Assessment of unregistered persons
Special audit

REGISTRATION
GST Registration
Special provisions
Amendment of registration
Cancellation of registration

TIME AND VALUE OF SUPPLY
Time of supply of goods
Time of supply of services
Change in rate of tax in respect of supply of services

INPUT TAX CREDIT
Transfer of input tax credit
Manner of taking input tax credit
Taking input tax credit in respect of inputs sent for job work
Manner of distribution of credit by Input Service Distributor

TAX INVOICE
Tax invoice
Amount of tax to be indicated in tax invoice and other documents
Credit and debit notes

PAYMENT OF TAX
Payment of tax, interest, penalty, and other amounts
Interest on delayed payment of tax
Tax deduction at source

REFUNDS
Refund of tax
Interest on delayed refunds

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