SHORT NOTES ON GST PROVISIONS Supply ‐ Classification of Supply Registration ‐ Aggregate Turnover under GST For Registered Users Supply ‐ Meaning of Supply Supply ‐ Nature of Supply GST Registration ‐ Key Provisions Accounts ‐ Tax Invoice Accounts ‐ Debit Note and Credit Note Chargeability ‐ Composite and Mixed Supply Chargeability ‐ Deemed Export Chargeability ‐ Value of Supply Chargeability ‐ Composition Scheme for Supplier of Goods Chargeability ‐ Composition Scheme for Other Persons Taxability ‐ Reverse Charge Mechanism [RCM] Input Tax Credit [ITC] ‐ Key Provisions Input Tax Credit [ITC] ‐ Non-availability or Blocked Input Tax Credit [ITC] ‐ Reversal Compliance ‐ Tax Deduction at Source [TDS] under GST Provisions Compliance ‐ Tax Collection at Source [TCS] under GST Provisions Compliance ‐ Statements and Returns under GST ‐ Normal Taxpayer Assessment and Audit ‐ Scrutiny of Returns and Assessments under GST BACK