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