{"id":129315,"date":"2023-05-09T16:08:04","date_gmt":"2023-05-09T10:38:04","guid":{"rendered":"https:\/\/www.vskills.in\/certification\/tutorial\/?page_id=129315"},"modified":"2024-04-12T14:33:47","modified_gmt":"2024-04-12T09:03:47","slug":"gst-glossary","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/gst-glossary\/","title":{"rendered":"GST Glossary"},"content":{"rendered":"\n<p>Important definitions and terminologies used in GST<\/p>\n\n\n<div id=\"glossary\">\n<div id=\"letter-links\" style=\"font-size: 30px;letter-spacing:20px;\"><a href=\"#A\">A<\/a><a href=\"#B\">B<\/a><a href=\"#C\">C<\/a><a href=\"#D\">D<\/a><a href=\"#E\">E<\/a><a href=\"#F\">F<\/a><a href=\"#G\">G<\/a><a href=\"#H\">H<\/a><a href=\"#I\">I<\/a><a href=\"#J\">J<\/a><a href=\"#L\">L<\/a><a href=\"#M\">M<\/a><a href=\"#N\">N<\/a><a href=\"#O\">O<\/a><a href=\"#P\">P<\/a><a href=\"#Q\">Q<\/a><a href=\"#R\">R<\/a><a href=\"#S\">S<\/a><a href=\"#T\">T<\/a><a href=\"#U\">U<\/a><a href=\"#V\">V<\/a><a href=\"#W\">W<\/a><a href=\"#Z\">Z<\/a><\/div>\n<h2 id=\"A\">A<\/h2>\n<ul>\n<li>Additional Cess in GST<\/li>\n<li>Address of Delivery in GST<\/li>\n<li>Address on Record in GST<\/li>\n<li>Adjudicating Authority in GST<\/li>\n<li>Advance Ruling in GST<\/li>\n<li>Agent in GST<\/li>\n<li>Aggregate Turnover in GST<\/li>\n<li>Annual Return in GST<\/li>\n<li>Annual Turnover in GST<\/li>\n<li>Anti-profiteering Authority in GST<\/li>\n<li>Anti-profiteering in GST<\/li>\n<li>Appellate Tribunal in GST<\/li>\n<li>Application Service Providers (ASPs) in GST<\/li>\n<li>Appropriate Government in GST<\/li>\n<li>ARN Number in GST<\/li>\n<li>Assessment in GST<\/li>\n<li>Assessment of Tax Liability in GST<\/li>\n<li>Audit in GST<\/li>\n<li>Authorized Representative in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"B\">B<\/h2>\n<ul>\n<li>Bill of Supply in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"C\">C<\/h2>\n<ul>\n<li>Capital Goods in GST<\/li>\n<li>Cash Ledger in GST<\/li>\n<li>Casual Taxable Person in GST<\/li>\n<li>Central Board of Indirect Taxes and Customs (CBIC) in GST<\/li>\n<li>Central Excise Duty in GST<\/li>\n<li>Central Goods and Services Tax (CGST) in GST<\/li>\n<li>Cess in GST<\/li>\n<li>CGST in GST<\/li>\n<li>Circular in GST<\/li>\n<li>Common Portal in GST<\/li>\n<li>Compliance in GST<\/li>\n<li>Composite Supply in GST<\/li>\n<li>Composition Scheme in GST<\/li>\n<li>Consideration in GST<\/li>\n<li>Credit Note in GST<\/li>\n<li>Creditor in GST<\/li>\n<li>Custom Duty in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"D\">D<\/h2>\n<ul>\n<li>Debit Note in GST<\/li>\n<li>Demand Notice in GST<\/li>\n<li>Demerit Goods in GST<\/li>\n<li>Destination-Based Taxation in GST<\/li>\n<li>Digital Signature Certificate (DSC) in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"E\">E<\/h2>\n<ul>\n<li>E-way Bill in GST<\/li>\n<li>Electronic Cash Ledger in GST<\/li>\n<li>Electronic Commerce in GST<\/li>\n<li>Electronic Commerce Operator (ECO) in GST<\/li>\n<li>Electronic Invoice (e-invoice) in GST<\/li>\n<li>Exempt Supply in GST<\/li>\n<li>Exempted Supplies in GST<\/li>\n<li>Export of Goods and Services in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"F\">F<\/h2>\n<ul>\n<li>Fiscal Year in GST<\/li>\n<li>Form GSTR-10 in GST<\/li>\n<li>Form GSTR-11 in GST<\/li>\n<li>Form GSTR-3B in GST<\/li>\n<li>Form GSTR-4 in GST<\/li>\n<li>Form GSTR-6 in GST<\/li>\n<li>Form GSTR-7 in GST<\/li>\n<li>Form GSTR-8 in GST<\/li>\n<li>Forward Charge in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"G\">G<\/h2>\n<ul>\n<li>Goods and Services Tax Network (GSTN) in GST<\/li>\n<li>Goods in GST<\/li>\n<li>GST Council in GST<\/li>\n<li>GST Suvidha Provider (GSP) in GST<\/li>\n<li>GST Tax Invoice in GST<\/li>\n<li>GSTIN \/ Goods and Services Taxpayer Identification Number in GST<\/li>\n<li>GSTR 1 in GST<\/li>\n<li>GSTR 2 in GST<\/li>\n<li>GSTR 3 in GST<\/li>\n<li>GSTR 3B in GST<\/li>\n<li>GSTR 4 in GST<\/li>\n<li>GSTR 5 in GST<\/li>\n<li>GSTR-1 in GST<\/li>\n<li>GSTR-2 in GST<\/li>\n<li>GSTR-3B in GST<\/li>\n<li>GSTR-9 in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"H\">H<\/h2>\n<ul>\n<li>Harmonized System Nomenclature (HSN) Code in GST<\/li>\n<li>HSN Code in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"I\">I<\/h2>\n<ul>\n<li>IGST in GST<\/li>\n<li>Input Service Distributor (ISD) in GST<\/li>\n<li>Input Service Distributor in GST<\/li>\n<li>Input Service in GST<\/li>\n<li>Input Tax Credit (ITC) in GST<\/li>\n<li>Input Tax Credit in GST<\/li>\n<li>Input Tax in GST<\/li>\n<li>Integrated Goods and Services Tax (IGST) in GST<\/li>\n<li>Interstate Supply in GST<\/li>\n<li>Intrastate Supply in GST<\/li>\n<li>Invoice in GST<\/li>\n<li>Inward Supply in GST<\/li>\n<li>ITC-04 in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"J\">J<\/h2>\n<ul>\n<li>Job Work in GST<\/li>\n<li>Jurisdiction in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"L\">L<\/h2>\n<ul>\n<li>Late Fee in GST<\/li>\n<li>Levy in GST<\/li>\n<li>Local Authority in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"M\">M<\/h2>\n<ul>\n<li>Margin Scheme in GST<\/li>\n<li>Micro, Small, and Medium Enterprises (MSME) in GST<\/li>\n<li>Mixed Supply in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"N\">N<\/h2>\n<ul>\n<li>National Anti-profiteering Authority (NAA) in GST<\/li>\n<li>Non-GST Supply in GST<\/li>\n<li>Non-Resident Taxable Person (NRTP) in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"O\">O<\/h2>\n<ul>\n<li>Offence in GST<\/li>\n<li>Output Tax in GST<\/li>\n<li>Outward Supply in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"P\">P<\/h2>\n<ul>\n<li>Place of Business in GST<\/li>\n<li>Place of Supply in GST<\/li>\n<li>Point of Sale (POS) in GST<\/li>\n<li>Point of Taxation in GST<\/li>\n<li>Principal in GST<\/li>\n<li>Principal Place of Business in GST<\/li>\n<li>Principal Supply in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"Q\">Q<\/h2>\n<ul>\n<li>Quarterly Return in GST<\/li>\n<li>Quarterly Return Monthly Payment (QRMP) Scheme in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"R\">R<\/h2>\n<ul>\n<li>Receipt Voucher in GST<\/li>\n<li>Refund in GST<\/li>\n<li>Refund Voucher in GST<\/li>\n<li>Removal in GST<\/li>\n<li>Resident in GST<\/li>\n<li>Return in GST<\/li>\n<li>Reverse Charge in GST<\/li>\n<li>Reverse Charge Mechanism (RCM) in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"S\">S<\/h2>\n<ul>\n<li>SAC Code in GST<\/li>\n<li>Schedule Rate in GST<\/li>\n<li>Seizure in GST<\/li>\n<li>Self-Assessment in GST<\/li>\n<li>Self-Invoice in GST<\/li>\n<li>Service Tax in GST<\/li>\n<li>Services Accounting Code (SAC) in GST<\/li>\n<li>Services in GST<\/li>\n<li>SGST in GST<\/li>\n<li>Special Economic Zone (SEZ) in GST<\/li>\n<li>State Goods and Services Tax (SGST) in GST<\/li>\n<li>State Tax in GST<\/li>\n<li>Supplier in GST<\/li>\n<li>Supply in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"T\">T<\/h2>\n<ul>\n<li>Tax Deducted at Source (TDS) in GST<\/li>\n<li>Tax Evasion in GST<\/li>\n<li>Tax Invoice in GST<\/li>\n<li>Tax Liability in GST<\/li>\n<li>Tax Rate in GST<\/li>\n<li>Tax Return in GST<\/li>\n<li>Taxable Event in GST<\/li>\n<li>Taxable Person in GST<\/li>\n<li>Taxable Supply in GST<\/li>\n<li>Taxable Value in GST<\/li>\n<li>Taxpayer Identification Number (GSTIN) in GST<\/li>\n<li>Threshold Limit in GST<\/li>\n<li>Time Limit in GST<\/li>\n<li>Time of Supply in GST<\/li>\n<li>Turnover in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"U\">U<\/h2>\n<ul>\n<li>UIN \/ Unique Identity Number in GST<\/li>\n<li>Unified Payments Interface (UPI) in GST<\/li>\n<li>Union Territory Goods and Services Tax (UTGST) in GST<\/li>\n<li>Unique Identification Number (UIN) in GST<\/li>\n<li>UTGST in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"V\">V<\/h2>\n<ul>\n<li>Value Added Tax (VAT) in GST<\/li>\n<li>Value of Supply in GST<\/li>\n<li>Verification in GST<\/li>\n<li>Voluntary Registration in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"W\">W<\/h2>\n<ul>\n<li>Warehouse in GST<\/li>\n<li>Works Contract in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"Z\">Z<\/h2>\n<ul>\n<li>Zero in GST<\/li>\n<li>Zero Rated Supply in GST<\/li>\n<li>Zero-rated Goods in GST<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Important definitions and terminologies used in GST ABCDEFGHIJLMNOPQRSTUVWZ A Additional Cess in GST Address of Delivery in GST Address on Record in GST Adjudicating Authority in GST Advance Ruling in GST Agent in GST Aggregate Turnover in GST Annual Return in GST Annual Turnover in GST Anti-profiteering Authority in GST Anti-profiteering in GST Appellate Tribunal&#8230;<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-129315","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Glossary - Tutorial<\/title>\n<meta name=\"description\" content=\"What is GST? 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