Your Session Will Expire in   seconds.
If you do not wish to log-out, choose 'Let me continue'
Reset SessionCancel Session
Updated upto 10th Oct, 2018
58 Records 
1 : What is Goods and Services Tax
2 : Rates of GST
3 : GST Compensation Cess on goods and services
4 : Abolition of other duties and taxes
5 : Goods and Services Tax Network (GSTN)
6 : Unique features of GST - Game Changers in GST
7 : Changes from earlier regime to be taken note of
8 : Proposed revised system of returns and availment of ITC
9 : Statutory changes to facilitate revised system of filing returns
10 : Present Scheme of filing returns
11 : Reply to queries
12 : Conclusion
13 : Background of Vat
14 : Basic Concept of VAT
15 : Vat is consumption based tax
16 : 'Manufacturing States' or 'Producing States' will suffer in Vat system
17 : Revenue Neutral Rate to get same tax revenue
18 : Zero rated and exempt transactions in GST
19 : Highlights of scheme of GST
20 : Broad provisions regarding availability of input tax credit
21 : Can CGST and SGST paid in one State be utilized for payment of CGST or IGST in another State
22 : ITC is core provision of GST
23 : Manner of taking input tax credit
24 : Requirements for availing Input Tax Credit
25 : Blocked credit - Supply of goods and services ineligible for ITC
26 : Input Tax Credit of capital goods
27 : Merger, amalgamation or sale of business
28 : Input Tax Credit when taxable person becomes eligible for first time
29 : Reversal of input tax credit if goods become exempt or taxable person switches to composition scheme
30 : Recovery of ITC wrongly taken
31 : Procurement within State and supply within State
32 : Input goods and services used for taxable and exempted goods and services
33 : Receipt of goods and services within State but supply of goods and services outside the State
34 : Receipt of goods and services inter-State but supply of goods and services within the State
35 : Receipt of goods and services inter-State and supply of goods and services also inter-State
36 : Proportionate ITC when party used for business or taxable supplies
37 : Special provisions in respect of Banks, FI and NBFC
38 : Determination of input tax credit when partly used for taxable supply and partly for exempt supply
39 : Determination of input tax credit in respect of capital goods used partly for taxable supply and partly for exempt supply
40 : Reversal of Input Tax Credit means ITC not taken
41 : Purpose of Input Service Distributor
42 : Manner of distribution of credit by Input Service Distributor
43 : Tax Invoice by Input Service Distributor
44 : Monthly return by ISD
45 : Procedure for distribution of input tax credit by Input Service Distributor
46 : Export of goods and services
47 : Procedure for export by direct exporter under bond or LUT without payment of GST
48 : Deemed Exports
49 : Refund of tax and interest
50 : Application and procedure of refund
51 : Withholding of refund or deduction from refund in certain cases
52 : Relevant date for filing refund claim
53 : Interest on delayed refunds
54 : Refund of unutilized input tax credit
55 : Refund in case of inverted duty structure
56 : Refund in case of exports or supplies to SEZ
57 : Doctrine of unjust enrichment in case of refund of GST
58 : Refund to taxable person instead of depositing in consumer welfare fund