GST Professional Table of Content

Table of Content


Taxation and GST Basics

  • What is Tax
  • What is Direct and Indirect Tax
  • What is GST
  • GST History
  • GST Challenges
  • GST Benefits
  • Drawbacks of GST
  • Why GST
  • Types of GST Models
  • Destination Consumption and Origin-based GST
  • GST Types
  • GST Deposit Chain or Flow
  • Calculating GST

GST Concepts and Basics

  • GST Terms
  • GST Taxable Event
  • GST Rate
  • Threshold Limits
  • GST Aggregate Turnover
  • GST Exempt Supply
  • Zero rated supply
  • GSTN Electronic Ledger
  • GST Input Tax Credit (ITC)
  • GST Composition Scheme or Levy
  • GST Reverse Charge Mechanism
  • Input Service Distributor (ISD)
  • GST Supply (Principal, Composite and Mixed)
  • GST Value of Supply
  • GST Time of Supply
  • GST Place of Supply (POS)
  • GST Within State
  • GST between States or IGST Method
  • GST Compliance Rating

GST Registration

  • What is Registration and Need
  • GST Registration Forms
  • Liable for GST Registration
  • Compulsory GST Registration
  • Casual Registration
  • Non-Resident Person
  • Physical Verification
  • Deemed Registration
  • Voluntary GST Registration
  • Amendment to GST Registration
  • GSTIN Cancellation and Revocation
  • GST Migration for Central Excise/Service Tax Assessees
  • GSTIN New Registration
  • GST Transition Provision

GST Invoicing

  • What is an Invoice
  • GST Invoice Types
  • GST Tax Invoice
  • GST Bill of Supply
  • GST Supplementary and Revised Invoices
  • GST Invoice Format
  • GST Invoicing Time limits
  • Changing GST Invoice
  • GST Invoice Signing
  • Goods Transport Agency (GTA)
  • Goods Transportation without invoice
  • Knocked Down Goods
  • Receipt Voucher
  • GST Debit Note
  • GST Credit Note
  • GST Refunds
  • GST Refund Rules
  • GST Accounts and Records to Keep
  • GST E-way Bill

GST Returns

  • What is a Return
  • GST Return
  • GST Returns Types
  • How to File GST Returns
  • GST Return Filing Process
  • GST Outward Supplies Return GSTR-1
  • GST Inward Supplies Return GSTR-2
  • GST–3 Monthly Return
  • GSTR-9 Annual Return
  • GST Returns for Composition Business (GSTR 4 and 9-A)
  • GST Returns for Other Businesses (GSTR 5,6,7 and8)
  • GSTR-10 Return
  • Simple Returns - Sahaj and Sugam Forms
  • GST Returns for E-Commerce Company
  • GSTN Dashboard
  • Return Filing on GSTN
  • GST Offline Tool and User Manual
  • GST Return Filing (Excel and Offline tool)
  • GST Return Filing with Tally ERP9.0 and Offline Tool

Input Tax Credit

  • ITC Entitlement Conditions
  • Utilization of GST ITC
  • Other ITC Scenario
  • CENVAT and VAT Credit
  • GST Input Tax Credit Time Limit
  • GST Input Tax Credit Rules

GST Valuation

  • GST Valuation
  • Valuation of goods and services for a consideration
  • Valuation of goods and services without a consideration
  • Value of Supply of Services in Case of Pure Agent
  • GST Valuation Rules

GST Legal Provisions

  • Anti-Profiteering
  • GST Provisional Assessment
  • GST Recovery
  • GST Audit
  • Appeals in GST
  • Inspection, Search and Seizure in GST
  • GST Advance Ruling Mechanism


  • IGST and IGST Act
  • UTGST and UTGST Act
  • GST in Different Industries or Sectors
  • GST Rates for Goods and Services
  • GST Updates

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