Hi Fellow Law students, I am sharing PDF notes, book and eBook for the subject - Goods & Services Tax (GST) Act for LLB and BA.LLB course students. The attached PDF eBook of Goods & Services Tax (GST) Act contains lecture quick revision notes that will help you understand the concepts & theories to score more marks in examinations.
List of key topics covered in notes, book, eBook for LLB Law subject - Goods & Services Tax (GST) Act:
List of key topics covered in notes, book, eBook for LLB Law subject - Goods & Services Tax (GST) Act:
- Overview of GST
- GST International Scenario
- GST in India - History of GST, GST Council, Framework of GST
- Introduction to CGST Act, 2017
- Supply - Characteristic of Supply, Schedule I under CGST, Schedule II under CGST, Activities which are not Supply
- Composite and Mixed Supply
- Composition levy
- Time of supply, Value of Supply
- Input Tax Credit
- Job Work,
- Accounts and Records, Tax Invoice, Credit and Debit Notes
- Refunds, Assessments
- Audit, Inspection, Search, Seizure and Arrest
- Introduction to IGST Act, 2017
- Union Territory Goods and Services Tax Act, 2017
- Introduction to GST (Compensation to States) Act, 2017
