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Future Capitals

Tax Consultant Program-GST (Theory)

Original price was: ₹4,999.00.Current price is: ₹2,499.00.
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458

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Unlimited Duration

Lectures

193

Videos

1 day, 18 hours

Updated

October 2, 2025

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      • Concept of Indirect Taxes (Introduction) 00:11:00
      • Indirect tax wo hota hai jo hum directly government ko nahi dete, balki goods aur services ke price me chhup kar dete hain.
      • Basis for Taxation 00:16:00
      • Taxation is based on the principle that citizens should contribute
      • Direct Taxes and Indirect Taxes 00:11:00
      • Taxes are broadly classified into direct and indirect taxes.
      • Features of Indirect Taxes 00:12:00
      • Indirect taxes are levied on goods and services rather than directly on income or wealth.
      • Difference between Direct Taxes & Indirect Taxes 00:10:00
      • Direct taxes are paid by individuals directly to the government,
      • Disadvantages of Direct Taxes/Advantages of Indirect Taxes 00:10:00
      • Direct taxes may discourage savings and investments as they reduce disposable income.
      • Advantages of Direct Taxes/ Disadvantages of Indirect Taxes 00:17:00
      • Direct taxes are based on ability to pay, ensuring fairness.
      • Administration and Relevant Procedures 00:03:00
      • Administration of indirect taxes involves registration of taxpayers like businesses and service providers.
      • Sources and Authority of Taxes in India 00:15:00
      • The power to levy taxes in India comes from the Constitution.
      • Genesis of GST in India 00:20:00
      • Welcome to our detailed breakdown of the Genesis of GST
      • Power to tax GST (Constitutional Provisions) 00:11:00
      • GST ka power 101st Constitutional Amendment Act, 2016 se aata hai.
      • Extent and Commencement 00:09:00
      • GST poore Bharat me applicable hai 🌍.
      • Territories of India 00:05:00
      • GST Act ke under India ka definition Sec. 2(56) of CGST Act me diya gaya hai.
      • Number of Legislations 00:26:00
      • GST ko implement karne ke liye 4 main laws banaye gaye:
      • What is GST (Goods and Service Tax) ? 00:42:00
      • In this video, we explain What is GST (Goods and Services Tax) –
      • Benefits Of GST 00:20:00
      • In this lesson, we delve into the key benefits of the Goods and Services Tax (GST) and its impact on India’s economy.
      • Definition of Good and Service Tax (GST) 00:13:00
      • GST ka matlab hai ek comprehensive indirect tax jo goods aur services par lagta hai.
      • Goods [Sec. 2(52) of CGST Act] 00:11:00
      • CGST Act ke Sec. 2(52) ke hisaab se Goods ka matlab hai – har tarah ki movable property.
      • Services [Sec. 2(102) of CGST Act] 00:10:00
      • Sec. 2(102) ke mutabiq, Service ka matlab hai koi bhi activity jo goods nahi hai.
      • Money [Sec 2(75) of CGST Act] 00:06:00
      • Sec. 2(75) kehta hai ki Money ka matlab hai Indian legal tender,
      • Securities [Sec. 2(101)] 00:03:00
      • Sec. 2(101) ke mutabiq, securities ka matlab hai wo jo Sec. 2(h)
      • Conceptual Framework 00:32:00
      • In this module, we cover the Conceptual Framework of GST,
      • Threshold Limit under GST 00:03:00
      • Welcome to this detailed and meticulously crafted lesson on the
      • Exempt Supply [Sec. 2(47) of CGST Act] 00:08:00
      • Exempt supply ka matlab hai wo supply jo GST ke scope me hai,
      • Nil Rate of Tax 00:02:00
      • Nil-rated supplies are those goods or services that fall under taxable supplies,
      • Power to Grant exemption from Tax u/s 11 of CGST Act & u/s 6 of IGST Act 00:02:00
      • The government has the authority to exempt certain goods or services from GST.
      • Non-Taxable Supply in GST [Sec. 2(78) of CGST Act] 00:02:00
      • Welcome to this advanced and highly detailed lesson on Non-Taxable Supply under the Goods and Services Tax (GST)
      • Rates of CGST / SGST and IGST 00:07:00
      • GST rates in India are recommended by the GST Council.
      • Taxes Subsumed into GST 00:32:00
      • In this module, we take a detailed look at the various central and state taxes that were subsumed into GST,
      • Taxes not – Subsumed into GST 00:08:00
      • Welcome to this insightful and in-depth lesson on Taxes Not Subsumed into GST.
      • Amendment in 7th Schedule of Constitution 00:10:00
      • The 7th Schedule of the Indian Constitution divides taxation powers between Union and States.
      • Goods and Service Tax (Compensation to States) Act, 2017 00:30:00
      • GST replaced many state taxes, so states feared revenue loss.
      • Administration Under GST 00:13:00
      • This module covers the administrative structure and framework of GST in India, providing a clear understanding of how the system is managed at both central and state levels.
      • Input Credit Utilisation Matrix 00:14:00
      • The ITC system is the backbone of GST, preventing cascading of taxes.
      • Brief about GST Council 00:22:00
      • In this lesson, we focus on the GST Council, the apex decision-making body responsible for governing the Goods,
      • Classification system under GST 00:20:00
      • This module explains the concept of Classification under GST, a crucial aspect for determining the correct tax rates and compliance requirements for goods and services.
      • India [Sec. 2(56) of CGST Act] 00:07:00
      • This unit introduces learners to the territorial and legal scope of income taxation in India.
      • Person [Sec. 2(31)] 00:14:00
      • Welcome to this in-depth lesson on the Definition of Person under the Goods and Services Tax (GST) Act.
      • Taxable Person [Sec. 2(107) of CGST Act] 00:26:00
      • Welcome to this detailed and comprehensive lesson on the Definition of Taxable Person under the Goods and Services Tax (GST) Act.
      • Aggregate Turnover 00:06:00
      • Aggregate turnover means the total value of all supplies made by a person.
      • Business [Sec. 2(17) of CGST Act] 00:20:00
      • Welcome to this insightful lesson on the Definition of Business under the Goods and Services Tax (GST)
      • Consideration [Sec. 2(31) of CGST Act] 00:13:00
      • Welcome to this comprehensive lesson on Consideration under the Goods and Services Tax (GST) framework.
      • E-Commerce Operator [Sec. 2(45) of CGST Act] 00:17:00
      • This unit introduces learners to the role and responsibilities of E-Commerce Operators (ECOs) under the GST,
      • Supplier [Sec. 2(105) of CGST Act] 00:05:00
      • A Supplier is a person who makes a supply of goods or services.
      • Recipient [Sec. 2(93) of CGST Act) 00:06:00
      • The Recipient is the person who receives goods or services.
      • Levy & Collection of CGST/IGST/SGST/UTGST [Sec. 9 of CGST Act] (Part-1) 00:57:00
      • Under Section 9 of the CGST Act, GST is levied on all intra-state supplies of goods and services.
      • Levy & Collection of CGST/IGST/SGST/UTGST [Sec. 9 of CGST Act] (Part-2) 00:55:00
      • Under Section 9 of the CGST Act, GST is levied on all intra-state supplies of goods and services.
      • Levy & Collection of CGST/IGST/SGST/UTGST [Sec. 9 of CGST Act] (Part-3) 00:34:00
      • Under Section 9 of the CGST Act, GST is levied on all intra-state supplies of goods and services.
      • Composition Scheme under GST [Sec. 10 of CGST Act] 00:27:00
      • The Composition Scheme is a simplified GST scheme for small taxpayers.
      • Applicability [Sec. 10(1)] 00:15:00
      • The Composition Scheme applies to registered persons whose aggregate turnover
      • Rates of Tax in case of Composition Levy for Goods 00:27:00
      • Under the scheme, businesses pay a fixed percentage of turnover instead of normal GST rates.
      • Composition Scheme for Services (Sec. 10(2A) of CGST Act] 00:29:00
      • From FY 2019, a special scheme for small service providers was introduced.
      • Rates of Tax in case of composition levy for services 00:16:00
      • Under Section 10(2A), service providers opting for composition pay tax at 6% of turnover.
      • Who are NOT eligible to opt for composition scheme? [Section 10(2) and (2A)] 00:10:00
      • Not everyone can opt for the scheme. The following are ineligible:
      • Switch from Composition to Regular Scheme 00:09:00
      • A taxpayer may switch from composition to the regular GST scheme.
      • Taxable Event-Supply 00:51:00
      • In this unit, we have covered “Supply” as the main taxable event under GST.
      • Analysis 00:43:00
      • In this unit, we have covered a detailed analysis of the concept of supply under GST.
      • Schedule-1 01:00:00
      • In this unit, we have covered transactions treated as supply without consideration.
      • Taxability of Import of Services 00:05:00
      • In this unit, we have covered GST treatment of imported services.
      • Schedule-II 01:00:00
      • In this unit, we have covered the classification of activities as supply of goods or supply of services.
      • Activities or Transactions which shall be treated neither as a supply of goods nor a supply of services. 00:22:00
      • In this unit, we have covered transactions specifically excluded from the scope of supply.
      • Composite and Mixed Supplies [Sec. 8] 00:03:00
      • In this unit, we have covered the legal provisions of Section 8 of GST.
      • Analysis (Composite and Mixed Supplies) 00:04:00
      • In this unit, we have analyzed composite and mixed supplies in detail.
      • Composite Supplies 00:02:00
      • In this unit, we have covered the meaning and scope of composite supplies.
      • How to determine the tax liability on composite supplies? 00:02:00
      • In this unit, we have covered the method to calculate tax liability on composite supplies.
      • Printing Industry Issues 00:15:00
      • In this unit, we have covered GST-related issues in the printing industry.
      • Food supplied to the Patients 00:05:00
      • In this unit, we have covered the GST implications of food supplied to patients in hospitals.
      • Mixed Supplies 00:10:00
      • In this unit, we have covered the meaning and scope of mixed supplies.
      • How to determine the tax liability on mixed supplies? 00:02:00
      • In this unit, we have covered methods to calculate tax liability on mixed supplies.
      • Buy One Get One Offer 00:03:00
      • In this unit, we have covered the GST treatment of promotional offers.
      • Exemptions from GST Introduction 00:14:00
      • In this unit, we have covered the basic concept of exemptions under GST.
      • Power to grant Exemptions [Sec. 11 of CGST Act] 00:21:00
      • In this unit, we have covered the power of the Government to grant exemptions under Section 11.
      • Goods Exempt from Tax 00:02:00
      • In this unit, we have covered the list of goods exempted under GST law.
      • List of Services Exempt from Tax 00:27:00
      • In this unit, we have covered the services notified as exempt under GST.
      • Agriculture related Services 00:21:00
      • In this unit, we have covered exemptions granted to agriculture-related services.
      • Education Services 00:18:00
      • In this unit, we have covered the GST exemptions available to education services.
      • Health Care Services 00:06:00
      • In this unit, we have covered the concept of Health Care Services under GST in detail.
      • Rent of rooms provided to in-patients 00:02:00
      • This unit focuses on the GST treatment of room rent charged to in-patients in hospitals.
      • Services provided by senior doctors/consultants/technicians 00:05:00
      • In this unit, we have discussed the services offered by senior doctors, consultants,
      • Food supplied to the Patients 00:05:00
      • In this unit, we have covered the GST implications of food supplied to patients in hospitals.
      • Services provided by Government 00:24:00
      • In this unit, we have covered GST treatment of services provided by the Government.
      • Construction Services 00:08:00
      • In this unit, we have covered GST exemptions available to construction services.
      • Passenger Transportation Services 00:18:00
      • In this unit, we have covered exemptions available to passenger transport.
      • Goods Transportation Services 00:08:00
      • In this unit, we have covered GST exemptions for goods transportation.
      • Banking and Financial Services 00:15:00
      • In this unit, we have covered GST exemptions in banking and financial services.
      • Life Insurance Business Services 00:04:00
      • In this unit, we have covered GST exemptions for life insurance services.
      • Services provided by specified bodies 00:03:00
      • In this unit, we have covered exemptions available to services by specified bodies.
      • General Insurance Business Services 00:02:00
      • In this unit, we have covered GST exemptions related to general insurance services.
      • Pension Schemes 00:02:00
      • In this unit, we have covered GST exemptions available to pension schemes.
      • Business Facilitator/Correspondent 00:05:00
      • In this unit, we have covered GST exemptions for business facilitators and correspondents
      • Services provided to Government 00:05:00
      • In this unit, we have covered exemptions available to services provided directly to the Government.
      • Leasing Services 00:05:00
      • In this unit, we have covered GST exemptions for leasing services.
      • Legal Services 00:07:00
      • In this unit, we have covered GST exemptions related to legal services.
      • Sponsorship of Sports Events 00:04:00
      • In this unit, we have covered GST exemptions for sponsorship of sports events.
      • Skill Development Services 00:08:00
      • In this unit, we have covered GST exemptions for skill development and training services.
      • Performance by an Artist 00:07:00
      • In this unit, we have covered GST exemptions related to artistic performances.
      • Right to Admission to various Events 00:07:00
      • In this unit, we have covered GST exemptions related to admission charges for events.
      • Services by an unincorporated body or a non-profit entity 00:17:00
      • In this unit, we have covered GST exemptions for services by unincorporated bodies and non-profits.
      • Other Exempt Services 00:30:00
      • In this unit, we have covered various other GST exemptions not classified under main
      • GST on payment of Honorarium to the Guest Anchors 00:06:00
      • In this unit, we have covered GST implications on payment of honorarium to guest anchors.
      • Location of Supplier of Goods 00:34:00
      • In this unit, we have covered the rules to identify the location of supplier of goods under GST.
      • Location of Supplier of Services [Sec. 2(15) of IGST Act] 00:08:00
      • In this unit, we have covered the definition and rules for determining the location of supplier of services.
      • Place of Supply of Goods Other than Supply of Goods Imported Into, or Exported From India [Sec. 10] 00:24:00
      • In this unit, we have covered the place of supply rules for domestic goods transactions under Sec. 10.
      • Place of Supply of Services, where Location of Supplier of Service and the Location of the Recipient of Service is in India [Sec. 12] 01:00:00
      • In this unit, we have covered place of supply rules for services under Sec. 12 when both parties are in India.
      • Immovable property/Boat/Vessel located in more than one State/ Union territory 00:17:00
      • In this unit, we have covered special place of supply rules for immovable property, boats, and vessels.
      • Issue of Invoice by Supplier of Goods [Sec. 31(1)] 00:19:00
      • In this topic, we have covered the legal provisions related to issuing tax invoices under GST for supply of goods.
      • Continuous Supply of Goods [Sec. 31(1)] 00:06:00
      • In this unit, we have covered the invoicing rules for continuous supply of goods under GST.
      • Goods Sent on Approval [Sec. 31(7)] 00:08:00
      • In this unit, we have covered the invoicing provisions for goods sent on approval basis.
      • Supplier of services is required to issue a tax invoice [Sec. 31(2)] 00:08:00
      • In this unit, we have covered the requirement of tax invoices by service providers under GST.
      • Continuous supply of services [Sec. 31(5)] 00:09:00
      • In this unit, we have covered invoicing rules for continuous supply of services under GST.
      • Summary 00:56:00
      • In this unit, we have covered the concept and importance of valuation of supply under GST.
      • Scheme of ITC-At a Glance 00:41:00
      • In this unit, we have covered the complete framework of Input Tax Credit (ITC) under the CGST Act.
      • Input Tax (Sec. 2(62) of CGST Act) 00:08:00
      • In this unit, we have covered the statutory meaning of Input Tax.
      • Capital Goods [Sec. 2(19) of CGST Act] 00:02:00
      • In this unit, we have covered the definition and scope of capital goods.
      • Input [Sec. 2(59) of CGST Act] 00:02:00
      • In this unit, we have covered the definition of Input as per Section 2(59).
      • Input Service [Sec. 2(60) of CGST Act] 00:02:00
      • In this unit, we have covered the definition of Input Service.
      • Utilization of ITC 00:17:00
      • In this unit, we have covered the rules of utilization of ITC under GST.
      • Eligibility and Conditions for taking Input Tax Credit [Sec. 16 of CGST Act] 00:56:00
      • In this unit, we have covered the eligibility and conditions for availing ITC under GST.
      • Apportionment of Credit and Blocked Credit [Sec. 17] 00:04:00
      • In this unit, we have covered the rules of apportionment of ITC under Section 17.
      • Proportionate Credit 00:09:00
      • In this unit, we have covered the concept of proportionate ITC under GST.
      • Banking Company or financial institution including NBFC engaged in accepting deposits, extending loans or advances 00:04:00
      • In this unit, we have covered special ITC provisions for banks and NBFCs.
      • Restrictions on ITC [Sec. 17(5)] 00:22:00
      • In this unit, we have covered the list of blocked credits under GST law.
      • Conditions of use of amount available in electronic credit ledger [Rule 86A] 00:09:00
      • In this unit, we have covered restrictions imposed through Rule 86A.
      • Restrictions on the use of amount available in electronic credit ledger [Rule 86B] 00:20:00
      • In this unit, we have covered restrictions introduced under Rule 86B.
      • Availability of Credit in special Circumstances [Sec. 18 & Rule 40] 00:29:00
      • In this unit, we have covered ITC availability in special situations.
      • Input tax credit on change in constitution of registered person [Rule 41] 00:11:00
      • In this unit, we have covered transfer of ITC in case of business restructuring.
      • When registered person switches over from regular scheme to composition scheme 00:02:00
      • In this unit, we have covered the ITC impact of switching to composition scheme.
      • Switching from regular to composition- Pay and Exit 00:02:00
      • In this unit, we have covered the exit process from the regular scheme.
      • Rule 44 of the CGST Rules, 2017-Manner of Reversal of ITC 00:05:00
      • In this unit, we have covered detailed procedures for ITC reversal.
      • Supply of capital goods or plant and machinery on which ITC has been taken [Section 18(6) read with rule 40(2) & rule 44(6)] 00:05:00
      • In this unit, we have covered the tax treatment of supply of capital goods.
      • Refractory bricks, moulds and dies, jigs and fixtures are supplied as scrap: 00:02:00
      • In this unit, we have covered the GST implications on supply of scrap items.
      • Taking Input tax credit in respect of inputs and capital goods sent for job work 00:20:00
      • In this unit, we have covered ITC availability on inputs/capital goods sent for job work.
      • Transfer of credit on sale, merger, amalgamation, lease or transfer of a business [Rule 41] 00:02:00
      • In this unit, we have covered ITC transfer in case of business reorganization.
      • Transfer of credit on obtaining separate registration for multiple places of business within a State or Union Territory [Rule 41A] 00:02:00
      • In this unit, we have covered ITC transfer when separate GST registrations are obtained.
      • Persons liable for Registration [Sec. 22] 01:00:00
      • In this unit, we have covered the complete provisions regarding who is required to obtain GST
      • Persons not liable for Registration [Sec. 23] 00:15:00
      • In this unit, we have explained the provisions of Section 23 which deal with persons who are not required
      • Compulsory Registration in certain cases [Sec. 24] 00:26:00
      • This unit focuses on the cases where GST registration becomes compulsory regardless of turnover.
      • Procedure for Registration [Sections 25, 26 & 27] 00:02:00
      • In this unit, we have covered the entire procedure of obtaining GST registration step by step. You will
      • Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis 00:02:00
      • This unit covers the clarifications issued for cases where goods are moved within a State or from one
      • Amendment of Registration [Section 28] 00:15:00
      • In this unit, we have covered the provisions related to amending GST registration when there are changes
      • Cancellation or Suspension of Registration and Revocation of Cancellation [Sec. 29 & 30] 00:15:00
      • This unit explains the conditions under which GST registration can be cancelled by the taxpayer or by the
      • Types of Invoices 00:27:00
      • This section covers the different types of invoices under GST such as tax invoice, bill of supply, export
      • Tax Invoice [Sec. 31] 00:02:00
      • Here, we explain the statutory requirement for issuing a tax invoice under Section 31. A tax invoice is
      • Facility of digital payment to recipient [Sec. 31A] 00:02:00
      • This topic introduces the facility for suppliers to provide digital payment options on invoices. It promotes
      • Prohibition of Unauthorized Collection of Tax [Sec. 32] 00:05:00
      • This section highlights that no person other than a registered taxpayer can collect GST. Unauthorized
      • Amount of tax to be indicated in tax invoice and other documents [Sec. 33] 00:10:00
      • Here, we cover the legal requirement to clearly show the amount of tax in all invoices and documents.
      • Particulars of a Tax Invoice [Sections 31(1) & (2) read with rule 46] 00:05:00
      • This section details the mandatory fields of a tax invoice, such as supplier details, HSN/SAC codes,
      • Manner of Issuing Invoice 00:02:00
      • This part explains the procedure and formats for issuing invoices in physical and electronic form.
      • Single Invoice-cum-Bill of Supply for taxable as well as exempted supplies made to an unregistered person [Rule 46A of CGST Rules] 00:10:00
      • This provision allows the issue of a single document when both taxable
      • Credit and Debit Notes [Section 34] 00:10:00
      • This section covers the issuance of credit and debit notes to adjust tax liability for returns, discounts,
      • E-invoicing 00:08:00
      • Here, we explain the concept of e-invoicing, where invoices are electronically authenticated by GSTN
      • Advantages of e-Invoicing 00:05:00
      • This section highlights the benefits such as reduction in errors, real-time tracking, faster ITC claim,
      • Class of persons notified to mandatorily issue e-invoice 00:02:00
      • This part explains which categories of taxpayers are required to issue e-invoices,
      • Exemption from e-Invoicing 00:10:00
      • Not all taxpayers are covered under e-invoicing. This section clarifies exemptions
      • Invoice Registration Portal (IRP) 00:05:00
      • Here, we cover the functioning of IRP where invoices are uploaded,
      • Cancellation/amendment of reported invoice 00:00:00
      • This section explains the procedure for cancellation or amendment
      • Invoice Reference Number 00:02:00
      • We discuss the unique 64-character IRN generated by IRP, which acts as proof of authenticity
      • Quick Response (QR) code 00:02:00
      • This section highlights the requirement of a QR code on e-invoices, enabling easy verification
      • Dynamic QR code on B2C invoices 00:05:00
      • For B2C invoices, dynamic QR codes are mandatory to facilitate digital payments.
      • Accounts and Other Records 00:07:00
      • In this unit, we have covered the requirement of maintaining proper accounts and records under GST.
      • Accounts and other Records [Sec. 35] 00:06:00
      • In this unit, we have covered the detailed provisions of Section 35 of the GST Act, which makes it
      • Period of Retention of Accounts [Sec. 36] 00:03:00
      • In this unit, we have covered the provisions of Section 36 of the GST Act, which specifies the time period
      • E-Way Bill (Section 68 Read with Relevant CGST Rules, 2017] 00:14:00
      • In this unit, we have covered the provisions of E-Way Bill under Section 68 read with the relevant CGST
      • Statutory requirement 00:02:00
      • This unit explains the statutory requirements of e-way bills under GST. It focuses on the legal obligations
      • What is E-way bill? 00:07:00
      • In this unit, we have explained in detail what an e-way bill actually is. You will understand its meaning,
      • What are the benefits of E-way bill? 00:28:00
      • This unit highlights the benefits of using an e-way bill under GST. You will learn how it brings
      • Tax invoice or bill of supply to accompany transport of goods [Rule 55A] 00:02:00
      • In this unit, we have covered the importance of Rule 55A, which mandates that a tax invoice or bill of
      • Clarification regarding E-way bills 00:05:00
      • This unit provides detailed clarifications on common issues related to e-way bills. We have discussed practical
      • Payment of Tax, Interest, Penalty and other Amounts [Sec. 49] 00:05:00
      • In this unit, we have covered Section 49 of the CGST Act, which explains the mechanism for payment of
      • E-Ledgers/Register 00:10:00
      • This unit explains the role of Electronic Ledgers/Register in GST compliance. You will learn about the
      • Payment of Tax, Interest, Penalty and Other Amounts [Section 49] 00:05:00
      • In this unit, we again focus on Section 49, but with a more practical angle. You will understand the flow of funds
      • Payment by Challan 00:11:00
      • This unit focuses on the payment of GST using challans. You will learn about Form GST PMT-06, how to
      • Order of discharge of Tax 00:03:00
      • In this unit, we have explained the sequence in which GST liabilities are discharged. You will learn how
      • Interest on Delayed Payment of Tax [Sec. 50] 00:02:00
      • This unit covers Section 50 of the CGST Act, which deals with interest payable on delayed payment of tax.
      • Tax Deducted at Source [Sec. 51] 00:24:00
      • In this unit, we have covered the provisions of Tax Deducted at Source (TDS) under Section 51 of the CGST Act.
      • Tax Collected at Source [Sec. 52] 00:05:00
      • This unit explains the provisions of Tax Collected at Source (TCS) under Section 52 of the CGST Act,
      • List of Returns under GST 02:00:00
      • In this unit, we have covered the complete list of GST returns that a taxpayer may be required to file.
      • How are the details of outward supply furnished in prior periods amended? [Sec. 37(3)] 00:04:00
      • This unit explains the process of amending outward supply details of earlier periods under Section 37(3).
      • Outward Supplies – GSTR 1 00:16:00
      • In this unit, we focus on GSTR-1, the return for reporting outward supplies. You will learn what information
      • Nil GSTR-1 [Rule 67A] 00:02:00
      • This unit explains Nil GSTR-1 under Rule 67A. You will learn when Nil returns are filed, how they can be
      • Rule 88C 00:05:00
      • This unit introduces Rule 88C, which deals with discrepancies between GSTR-1 and GSTR-3B. You will
      • Inward Supplies – GSTR-2A and GSTR-2B 00:02:00
      • Here we have explained GSTR-2A and GSTR-2B, the auto-drafted statements for inward supplies. You will
      • Return of Tax Payment – GSTR 3B 00:13:00
      • This unit focuses on GSTR-3B, the summary return for payment of GST. You will learn what details are to
      • Nil GSTR-3B 00:02:00
      • In this unit, we have explained Nil GSTR-3B, when no outward or inward supplies exist. You will also learn
      • Rectification of errors/omissions [Section 39(9)] 00:02:00
      • This unit explains how errors and omissions in returns can be rectified under Section 39(9). You will
      • Return for Composition Supplier – GSTR-4 00:07:00
      • Here, we have covered GSTR-4, the annual return for taxpayers under the composition scheme.
      • Return for Non-Resident Taxable Person – GSTR-5 00:02:00
      • This unit explains GSTR-5, applicable to non-resident taxable persons. You will learn about the reporting
      • First Return [Sec. 40] 00:05:00
      • This unit deals with First Return under Section 40, which is filed when a person becomes liable to register
      • Annual Return – GSTR-9 & 9A 00:02:00
      • In this unit, we have covered the Annual Return (GSTR-9 & GSTR-9A). You will learn who has to file them,
      • Final Return – GSTR-10 00:02:00
      • This unit explains GSTR-10, also known as the Final Return, which must be filed when GST registration is
      • Details of inward supplies of persons having UIN – GSTR-11 00:02:00
      • In this unit, we focus on GSTR-11, which records inward supplies for persons holding a Unique
      • Notice to Defaulter [Sec. 46] 00:02:00
      • This unit covers Section 46, which empowers the department to issue a notice to defaulters who fail to furnish returns within the due date.
      • Goods and Services Tax Practitioners [Sec. 48] 00:02:00
      • In this unit, we have explained the role of GST Practitioners under Section 48.