GST
Everything about GST — registration, ITC, returns, e-invoicing, composition scheme, audits and penalty provisions with case laws.
GST Registration & Threshold
Who needs to register, threshold limits (Rs 20L/40L), voluntary registration benefits, and the GST registration process on the portal.
GST Returns — GSTR-1, 3B, 9, 9C
Filing calendar, due dates, reconciliation between GSTR-1 and GSTR-3B, annual return in GSTR-9, and reconciliation statement GSTR-9C.
Input Tax Credit (ITC)
ITC eligibility under Section 16, blocked credits under Section 17(5), reversal rules, GSTR-2B matching, and ITC on capital goods.
E-Invoicing & E-Way Bill
E-invoicing threshold (Rs 5 crore), IRN generation, QR code requirements, e-way bill rules, validity periods, and common errors.
Composition Scheme
Eligibility (Rs 1.5 crore turnover), tax rates, quarterly filing, restrictions on ITC and inter-state supply, and when to opt out.
GST on Services & RCM
Place of supply rules for services, reverse charge mechanism (RCM) under Section 9(3) and 9(4), and import of services taxation.
GST Audit & Assessment
Audit under Section 65/66, scrutiny assessment, best judgement assessment, and how to prepare for a GST audit with complete documentation.
Penalties, Appeals & Advance Rulings
Penalty provisions under Sections 122-138, interest rates, appeal process before GST Appellate Authority, and advance ruling mechanism.