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Notes & Workbook TAXATION For CA Inter – Module 3
Notes & Workbook TAXATION For CA Inter – Module 3
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About Notes & Workbook TAXATION For CA Inter Module 3: GST
MODULE 3: G S T
| Section | Chapter Name | No. of Pages | Section Page No. |
| A |
Introduction to GST
A1: Power to make law A2: Overview of GST A3: Taxes subsumed after GST A4: No of Acts of GST in India A5: GST Council A6: Items not covered under GST A7: Import of service |
12 | 1.3
1.3 1.5 1.5 1.8 1.8 1.10 1.12 |
| B |
Concept of Supply
B1: Overview of Sec 7 B2: Goods u/s 2(52) B3: Interest under GST B4: Import of Service u/s 7(1)(b) B5: Import of Service u/s 7(1)(b) & (c) B6: Distinct persons B7: Agents u/s 7(1)(c) B8: Negative List u/s 7(2) B9: Del Credere Agent |
40 | 1.1
1.1 1.2 1.6 1.13 1.15 1.16 1.18 1.26 1.19 |
| C |
Exempted Supply
C1: Health Care service C2: Old age home C3: Rehabilitation professionals C4: Education services C5: Agricultural services C6: Transportation of Goods & Passengers C7: Road Travel: Passenger C8: The total summary for ROI C9: Legal Services |
52 | 1.1
1.4 1.5 1.5 1.12 1.19 1.25 1.26 1.31 1.39 |
| D |
Registration under GST
D1: Liable to register D2: Compulsory registration u/s 24 D3: Exemption from registration u/s 23 D4: Effective date for registration D5: Effect on ITC & Concept of revised invoice D6: Procedure for registration D7: Amendment of Registration D8: Cancellation of Registration D9: Revocation of cancellation D10: Cancellation & Revocation |
40 | 1.1
1.2 1.16 1.22 1.26 1.27 1.28 1.32 1.34 1.35 1.36 |
| E |
Charge of GST
E1: Overview of Sec 9 E2: Transportation summary E3: GTA u/s 9(3) E4: Category II Summary E5: Govt./LA – Summary E6: Category III Summary E7: Category IV Summary E8: Sponsorship Service E9: Security Service E10: Banks Service E11: Builders u/s 9(4) E12: Eco u/s 9(5) |
28 | 1.1
1.2 1.9 1.8 1.10 1.12 1.12 1.15 1.16 1.17 1.22 1.23 1.25 |
| F |
Composition Dealer
F1: Overview of Sec 10(1) / (2A) F2: Overview of Sec 10(1) F3: RCM u/s 10(1) F4: Registration for new dealer F5: Registration for normal dealer to CD F6: Turnover in a State F7: RD opting for CD |
16 | 1.1
1.1 1.3 1.4 1.5 1.6 1.8 1.10 |
| G |
Time of Supply
G1: Overview of Sec 12 & 13 G2: Summary of Sec 12 G3: Sec 12(2) Forward Charge of goods G4: Sec 12(3) Reverse Charge of goods G5: Summary of Sec 13 G6: Sec 13(2) Forward Charge of Service G7: Sec 13(2) Reverse Charge of Service. |
14 | 1.1
1.1 1.2 1.2 1.4 1.5 1.6 1.8 |
| H | Value of Supply | 12 | 1.1 |
| I | Payment – Ledger System | 16 | 1.1 |
| J |
Input Tax Credit
J1: Overview of Sec 16 J2: Blocked Credit – 1 J3: Blocked Credit – 2 J4: Blocked Credit – 3 J5: Blocked Credit – 4 |
48 | 1.1
1.1 1.17 1.18 1.19 1.21 |
| K |
Documents under GST
K1: Summary |
16 | 1.1
1.2 |
| L |
E-Way Bill
L1: Summary L2: Timelines E-Invoice L3: Summary |
18 | 1.1
1.4 1.6 1.12 1.15 |
| M | Returns | 22 | 1.1 |
| N | Accounts & Records | 10 | 1.1 |
| O | TDS & TCS | 12 | 1.1 |
| P |
Place of Supply
P1: Place of Supply of Goods P2: Place of Supply of Services Sec 12(2)/(3) P3: Place of Supply of Services Sec 12(4)/(6) P4: Place of Supply of Services Sec 12(10)/(7)/(5) P5: Place of Supply of Services Sec 12(8)/(9) P6: Place of Supply of Services Sec 12(12)/(13) |
20 | 1.1
1.3 1.5 1.7 1.8 1.9 1.11 |
