1: Levy & Supply under GST

· Scope of Supply

· Levy and Collection

· Composite and Mixed Supply

· Inter-State & Intra State

2: Registration under GST

· Provisions for registration under GST

· Compulsory registration

3: Time and Value of Supply

· Time of Supply provisions for Goods

· Time of Supply provisions for Services

· Valuation of Goods and Services

4: Input Tax Credit

· Availment of Input Tax Credit

· Utilization of Input Tax Credit

· Reversal of Common credit

5: Place of Supply for Goods or Services

· Intra- State vs. Inter-State Supplies

· Place of Supply for Goods

· Place of Supply for Services

· Place of Supply for Export and Import of Services

6: Zero-rated Supply

· Supplies to SEZ, Export, Deemed Export

· Refund of IGST or ITC in case of Export

· Meaning of Zero-rated supply under GST.

· Treatment of export transactions.

7: Tax Invoice, Cr and Dr Note

· Tax Invoice under GST

· Concept of Credit and Debit Note

· Accounts and Records under GST

8: Returns under GST

. Form GSTR-1

. Form GSTR 2A.

. Form GSTR 2B.

. GSTR 3B