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