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
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