Flyers on important topics of GST are being brought out by the National Academy of Customs, Indirect Taxes, &Narcotics (NACIN),the apex training institution under the Central Board of Excise & Customs (CBEC). These Flyers are being issued from time to time and are available on the GST Council website as well as the CBEC website. Till date, 51 Flyers have been issued and more are being issued on an ongoing basis. These flyers have been quite popular as they have been written from the layman’s perspective in a simple and lucid language to promote conceptual understanding of GST.
These GST Flyers have now been updated as on 1st January, 2018, in view of the significant developments since the time they were released. NACIN is now coming out with this compilation containing all the 51 Flyers released till date for ease of reference. This compilation will continue to spread awareness of GST not only among the Tax officers and taxpayers but also people at large.
Topics Covered under the Flyer are as follows :-
1. Registration under GST Law.
2. Cancellation of Registration in GST.
3. The Meaning and Scope of Supply.
4. Composite Supply and Mixed Supply.
5. Time of Supply in GST.
6. GST on advances received for future supplies.
7. Concept of Aggregate Turnover in GST
8. Non-resident taxable person in GST.
9. Casual taxable person in GST.
10. Input Service Distributor in GST.
11. Composition Levy Scheme in GST.
12. Reverse Charge Mechanism in GST.
13. Tax Invoice and other such instruments in GST.
14. Accounts and Records in GST.
15. Credit Note in GST.
16. Debit Note in GST.
17. Electronic Cash/Credit Ledgers and Liability Register in GST
18. Electronic Way Bill in GST.
19. Input Tax Credit Mechanism in GST.
20. Transition Provisions under GST.
22. Compensation cess in GST.
23. Imports in GST Regime
24. Zero Rating of Supplies in GST.
25. Deemed Exports in GST.
26. Pure Agent Concept in GST.
27. Job Work under GST
28. Works Contract in GST
29. Valuation in GST
30. Margin Scheme in GST.
31. Provisional Assessment in GST.
32. Returns in GST
33. Statement of Outward Supplies (GSTR-1) in GST
34. Refunds under GST.
35. Refund of Integrated Tax paid on account of zero rated supplies
36. Refund of unutilised Input Tax Credit (ITC).
37. Advance Ruling Mechanism in GST.
38. Goods Transport Agency in GST.
39. GST on Charitable and Religious Trusts.
40. GST on Education Services.
41. GSTon Co-operative Housing Societies.
42. Online Information Data Base Access and Retrieval (OIDAR) Services in GST
43. GST Practitioners.
44. National Anti-Profiteering Authority in GST.
45. Benefits of Goods and Services Tax (GST).
46. Special Audit in GST.
47. TDS Mechanism under GST.
48. TCS Mechanism under GST.
49. Inspection, Search, Seizure and Arrest.
50. Appeals and Review Mechanism under GST.
51. Recovery of Tax.