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Syllabus of the GST Test
Introduction: Concept and types of Indirect Tax; Right to impose indirect tax by Centre (Union)/State and Union Territory Governments before and after 101th Amendment in Constitution of India; Introduction of GST in India; Definition - Supply, Aggregate Turnover, Person, Business, Appropriate Government, Mixed Supply, Composite Supply, GSTN, GSTIN, E-Commerce Input Tax Credit etc. GST Models: Single GST & Dual GST; Types of GST:- CGST,SGST/UTGST,IGST ; Levy and Collection of GST.
Registration under GST: Persons liable to get registered, compulsory registration, procedure for registration, Documents required for registration; Reverse Charge Mechanism, Composition Scheme and assessment under composition scheme; Zero rated supply; Exemption from GST, GST tax rate.
Input Tax Credit (ITC), Eligibility and conditions for taking Input Tax
Credit, Apportionment of ITC and Blocked Credit; Various Documents under GST- Tax Invoice, Bill for Supply, Debit Note, Credit Note, Payment Voucher, Receipt Voucher, E-way bill, HSN Code and SAC Code.
Assessment and Administration of GST:- Types of GST Returns, Types of Assessment & Assessment Procedure, Role and Functions of GST Council, Tax Authorities and their powers; Tax Deduction at Source & Tax Collection at Source, Refund of Tax.
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