Goods And Services Tax वस्तु एवं सेवा कर U.P State NEP B.COM 5th Semester Bilingual book

Unit

Topics

No. of Lectures

I

Indirect Tax: Meaning, Features, Difference Between Direct and Indirect Tax, Types of Indirect Tax Before GST, Shortcoming Of Indirect Tax System During Pre-GST Era. GST Meaning Advantages, Disadvantages of Evaluation of GST, Structure of GST, CGST, SGST, IGST UTGST, And Important Definition Under GST Act.

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II

Time of Supply: Meaning of Goods and Services, TOS Under Reverse Charge Mechanism, Invoicing Provisions, Provisions Related With Change Changes in GST Rate.

Place of Supply: POS Meaning, POS of Goods and Services, Intra state and Interstate Supply.

Value of Supply: Meaning, Provisions Related With Determination of Value of Supply of Goods and Services, Determination of GST Liability.

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III

Input Tax Credit ITC: Meaning of Utilization of ITC, Block Credit, Supply Not Eligible for ITC, Matching, Reversal and Reclaim of ITC.

Payment under GST: Manner of Payment of GST Liability, Concept of Electronic, Cash Credit And Liability Ledger, Refund of Excess GST.

Return: Meaning, Purpose and Importance, Different Types of Return, Due Date of Filing Return.

Assessment under GST: Meaning, Types-Self Assessment, Provisional Assessment, Summary Assessment, Best Judgment Assessment.

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IV

Registration: Meaning of Final Registration, Compulsory Registration, and Procedure for New Registration, Amendment And Cancellation of Registration.

Accounts and Records: Manner of Maintenance of Accounts, Period of Retention of Relevant Records.

Invoice: Format, Types-Debit and Credit Note, Voucher

Audit: Meaning, Types-Mandatory, Departmental and Specific Audit, Penalty and Under GST, E -Way Bill.

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1

vçR;{k dj& vFkZ] fo'ks"krk,a¡] çR;{k ,oa vçR;{k dj ds e/; varj] GST ls iwoZ vçR;{k dj ds çdkj] iwoZ GST ;qx ds nkSjku vçR;{k dj ç.kkyh dh dehA GST dk vFkZ] GST ds ewY;kadu ds ykHk] gkfu] GST, CGST, SGST, IGST UTGST] dh lajpuk rFkk GST vf/kfu;e ds varxZr egRoiw.kZ ifjHkk"kkA

17

2

vkiwfrZ dk le;& oLrqvksa ,oa lsokvksa dk vFkZ] çfrykseh çHkkj ra= ds varxZr vkiwfrZ dk le;] chtd çko/kku] GST nj esa ifjorZu ls lacaf/kr çko/kkuA

vkiwfrZ dk LFkku&POS dk vFkZ] oLrqvksa ,oa lsokvksa ds vkiwfrZ dk LFkku] jkT; ds vUnj rFkk varjkZT;h; vkiwfrZA

vkiwfrZ dk ewY;&vFkZ] oLrqvksa ,oa lsokvksa dh vkiwfrZ ds ewY; ds fu/kkZj.k laca/kh çko/kku] GST nkf;Ro dk fu/kkZj.k A

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3

buiqV VSDl ØsfMV ITC& ITC ds mi;ksx dk vFkZ] vekU; ØsfMV] vkiwfrZ tks ITC ds fy, ;ksX; ugha gS] feyku] foijhr çHkkj rU= rFkk ITC dh iqu%nkokA

GST ds varxZr Hkqxrku& GST nkf;Ro ds Hkqxrku dk rjhdk] bysDVª‚fud] dS'k ØsfMV rFkk ystj nkf;Ro dh vo/kkj.kk] vfrfjDr GST dk fjQaMA

fooj.kh& vFkZ] mn~ns'; ,oa egRo] fooj.kh ds fofHkUu çdkj] fooj.kh nkf[ky djus dh ns; frfFkA

GST ds varxZr dj fu/kkZj.k& vFkZ] Lo;a dj fu/kkZj.k ds çdkj] vuafre dj fu/kkZj.k] dj fu/kkZj.k dk lkjka'k] dj fu/kkZj.k dk loksZÙke fu.kZ; A

25

4

Iakth;u& vafre iath;u dk vFkZ] vfuok;Z iath;u] rFkk ubZ iath;u dh çfØ;k] iath;u esa la'kks/ku ,oa fujLrhdj.kA

ys[ks ,oa fjdkWMZ& [kkrksa dks cuk, j[kus dk rjhdk] çklafxd fjdkWMZ ds /kkj.k dh vof/kA

chtd& MsfcV ,oa ØsfMV uksV ds çdkj] çk:i ,oa okmpj ds çdkj

vads{k.k& vFkZ] GST ds varxZr vfuok;Z] foHkkxh; ,oa fof'k"V vads{k.k] rFkk n.M ds çdkj] bZ&os fcyA

17