GST Kya hai ll gst kab lagu hua ll goods and services taxes ll gst information ll

I. GST Fundamentals & Concepts:
What is GST? (Definition, History, and Implementation Date in India)
Why GST? (Elimination of Cascading Effect/Tax on Tax)
The Two Pillars: Direct Tax vs. Indirect Tax.
Key Terminologies: Supplier, Recipient, Taxable Value, Time of Supply, Place of Supply.
Types of GST: CGST (Central), SGST/UTGST (State/Union Territory), and IGST (Integrated).
GST Slabs/Rates: The structure (0%, 5%, 12%, 18%, 28%) and recent major changes/simplifications.
II. GST Registration & Thresholds:
7. Who needs to register under GST? (Mandatory Registration)
8. GST Registration Process: Step-by-step guide (FORM GST REG-01).
9. GST Identification Number (GSTIN): Structure and verification.
10. Voluntary Registration and its benefits.
11. Deregistration Process.
III. Input Tax Credit (ITC) - The Core Benefit:
12. What is ITC? (Concept and Importance)
13. Conditions for claiming ITC (Section 16).
14. Blocked Credits (ITC that cannot be claimed - Section 17(5)).
15. Reversal of ITC (Rule 42/43).
16. ITC Availability on Capital Goods.
IV. GST Compliance & Documentation:
17. Tax Invoice under GST: Mandatory details and format.
18. Bill of Supply (when an invoice is not required).
19. Credit Note and Debit Note under GST.
20. e-Way Bill System: Applicability, generation, and rules.
21. e-Invoicing: Thresholds and current mandate.
V. GST Returns Filing:
22. Types of GST Returns: Overview (GSTR-1, GSTR-3B, Annual Returns).
23. GSTR-1 (Sales/Outward Supplies): Filing process and due dates.
24. GSTR-3B (Summary Return): Monthly/Quarterly filing and payment.
25. Annual Return (GSTR-9) & Reconciliation Statement (GSTR-9C).
26. Late Fees and Penalties for delayed filing.
VI. Special Schemes & Provisions:
27. Composition Scheme: Eligibility, turnover limits, and filing frequency.
28. Reverse Charge Mechanism (RCM): Concept and application.
29. TDS (Tax Deducted at Source) under GST.
30. TCS (Tax Collected at Source) under GST.
VII. GST on Specific Transactions:
31. Place of Supply Rules: Inter-state vs. Intra-state supply.
32. GST on Services (Place of Supply Rules for Services).
33. GST on Imports and Exports (Zero-rated supply).
34. GST on Real Estate/Construction.
35. GST on Rent/Leasing.
VIII. Advanced & Ongoing Updates:
36. GST Audit and Assessment Procedures.
37. GST Appeals and Tribunal.
38. Latest Major Amendments and Notifications from the GST Council.
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