CBEC releases updated compilation of 51 GST Flyers
Central Board of Excise & Customs (CBEC) has released Flyers on important topics of GST which is prepared by the National Academy of Customs, Indirect Taxes, &Narcotics (NACIN), NACIN is the Key training institution under the Central Board of Excise & Customs (CBEC). All These Flyers are being issued from time to time and can be found on the GST Council website and CBEC portal. Total 51 Flyers have been issued Till date, and many more are being issued on a regular basis. These flyers are very popular as it has been written from the layman’s perspective in a simple and lucid language to promote conceptual understanding of GST.
These 51 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. I am sure this compilation will
continue to spread awareness of GST not only among the Tax officers and taxpayers but also people at large.
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
21. Integrated Goods and Services Tax Act
22. Compensation cess in GST
23. Imports in GST Regime
24. Zero Rating on 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 unutilized 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. GST on 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,
49. Inspection, Search, Seizure, and Arrest
50. Appeals and Review Mechanism under GST
51. Recovery of Tax.