For Under Graduate students of Universities of India.
Instructor: Chandan Poddar
Validity Period: 92 days
Validity Period: 183 days
Validity Period: 276 days
Validity Period: 45 days
Technical and additional features.
How to buy the Course, access it and ask doubts?
Goods & Service Tax (Indirect Taxation) B.com(H/P), BBA (with amendments): This course includes almost all the chapters covered by various universities at the UG level. However, students are advised to check the chapters available in this course with concern university syllabus. You can check the lectures available by clicking the 'course contents'.
All lectures of This course has been recorded by Chandan Poddar Sir.
Chapters Covered for B.com (H/P), BBA Students :
Introduction and Supply under GST
Charge of GST
Exemptions from GST
Time of Supply
Value of Supply
Input Tax credit
Tax Invoice, Debit note and Credit note
Payment of Tax
Recent Amendments under GST
What you will learn after watching the lectures:
a) Concepts related to the chapter.
b) How to solve the practical questions in the exam.
c) Relevant theory of chapter (if any).
How to Study?
a) After buying the lectures start watching the chapters covered by your university syllabus.
b) While watching lectures make proper notes from videos.
c) Solve questions of book prescribed by your university.
In this course, common questions have been solved to ensure that you are able to understand the concept in a perfect manner. After watching the lectures of any particular chapter you will be easily able to solve the book prescribed by your university. In case of any difficulty, you can ask the doubts in Chat Box provided in the course. Our experts will assist you in solving the questions.
a) Offline Mode: Download the Entire Course in APP
1. The most valuable feature of our Course is that you can Download the Entire Content of Course (Video Lectures & PDF Files) on your Mobile Phone using Our App "Escholars."
2. After Downloading the Course, you can learn Offline. So there is no need for the Internet.
b) Video quality adjustment: Automatic as per internet speed or Manual (same as YouTube)
If you are facing an Internet-related Issue in your phone, then you can adjust the video quality of the Lectures at three levels like Low Med & High
c) Speed adjustment (x 1, x1.5 etc.…)
You can change the Speed of the Video Lectures at Six Levels ranging Low to High Like 0.25 to 2 x
d) Number of devices
1. According to Academy Policy, you can View your Course through Two Devices Only.
2. At a time you can run the Course through one device Only
Frequently Asked Questions
How to Signup and How to buy the Course?
How to access the Course after buying it?
(a) Open our Website www.escholars.in, Through any Internet Browser (Like Google Chrome etc.) on any Desktop, Laptop, Tab or on Mobile Phone Browser.
(b) Through Our Mobile App "Escholars" (Available in Google Play Store) On the Mobile Phone or Tab
2. After log in to the Website, go to My Course & Click on Start Course.
How to start studies after buying the course/ Time table for studies?
Follow the sequence in which videos lectures have been provided in your course.
How the latest changes in courses are provided?
We keep a strict eye on the changes. All the lectures are timely updated as per the latest changes in the exam pattern. You will get the notification of incorporation of all the latest changes in your Course.
What if I am not satisfied with video content?
How to ask doubts?
You can ask your academic queries through our Discussion Section. It is available under every Video Lecture of your Course
How long will I get the answer to my doubts/Queries?
We try our best to answer your queries within 24 hours of posting the doubts except on Holidays and Sundays.
What if my doubts were not cleared in discussion form?
In any case, if your Queries have not been solved within 24 hours, then it is suggested that take a pic of your query and send it through Email on email@example.com
After receiving your mail, we will call you back, and the subject expert will resolve your question on the same working day.
What if I am unable to understand the solution provided by the Subject Expert?
1. It is suggested that ask your Doubt again in the Discussion Section and mention there to resolve the problem using a different method
2. Or You can send your Complaints / Suggestions regarding that Particular Video or PDF Files with the Full Details (Course Name / Subject Name / Video Name) on firstname.lastname@example.org
Can we download the Course Data (PDF Files and Video Lectures) on Our External Memory Card / Pen Drive / Laptop?
1. You can download the Course Data (PDF Files and Video Lectures) through Escholars App, and it will reside in your Phones Internal Memory Only
2. It can not be saved in Your Mobile Phones External Memory Card or anywhere else,
Can I download the E-books or PDFs of assignments and test papers?
Yes, you can download all the PDF Files (E-books, Test papers, Suggested answers) in your Mobile Phone using our App "Escholars" and as well as through our Website www.escholars.in
Is there any restriction of the number of downloads of PDFs?
Through App, you can download the PDF Files for Once, but through our Website, you can get it unlimited Times
Is there any restriction on the number of downloads of videos?
How much memory space I need to download the videos?
2.0 GB of Space is Required to download Complete data of this course.
Technical help Related
What if I want to change my Mobile device?
Kindly note that we have given a facility to download through our App on your FIRST MOBILE PHONE and for ONE TIME only
What if I exceed the number of Mobile devices?
1. Once you download the Data on your first Registered Mobile, then Server does not allow you to Download the Same Subjects Data (Video Lectures and PDF Files) on Any Another Mobile Phone.
2. In any case, if Your Mobile Phone is Lost or Damaged, then the Support team will ask you for some documentation via Email, after Verification, they may permit you to use other Mobile Device. However, if it is found that you have shared your ID with your friends, your ID will be permanently blocked.
How to change my email ID for all latest updates?
How to update the phone number for all the latest updates?
You should send a request on email@example.com then the Support team will enquire you, and after Verification, they may Change your Mobile No.
Can I simultaneously run the Course on multiple devices?
No, You cannot run the Course on Different Devices simultaneously
Can I run different courses simultaneously on different devices purchased from single email Id?
No, You cannot run different courses simultaneously on different devices purchased from single email Id.
Can two persons purchase the same Course and run the same Course with the same id on different Mobiles?
"We will Deactivate that Email ID permanently without any Refund".
What if I face any other technical issues in running the Course?
For the smooth running of the Course on the "Escholars App", It is recommended that you should follow the below-mentioned steps:
First, check your Mobile device for the following things:
How to extend the course validity?
Not allowed for this Course.
Still any doubt?
We will be happy to answer your queries.
|Your First Step Guide|
|How to prepare GST|
|How to prepare GST|
|Introduction and supply under GST|
|#1 GST an introduction|
|#2 Intra state and inter state supply|
|#3 When GST is levied|
|#4 When supplier is liable to collect GST|
|#5 How GST is charged on inter & intra state supplies|
|#6 Concept of input tax credit|
|#7 Numerical on CGST, SGST and IGST|
|#8 GST revenue sharing between state and center governments|
|#9 GST definition of supply part 1|
|#10 GST Definition of goods, services and consideration|
|#11 Definition of person and business|
|#11A GST definition of supply part 1 new clause added amendment|
|#12 GST Definition of supply part 2|
|#12A Activities specified in schedule 1 part 1|
|#14 Activities specified in schedule 1 part 2|
|#15 Activities specifies in schedule 1 part 3|
|#15A Clarification related to del credere agent|
|#16 Activities specified in schedule 1 part 4|
|#17 Quick recap of definition supply - section 7(1)|
|#18 Definition of supply part 3 and schedule II part 1|
|#19 Schedule II part 2|
|#19A Amendment in case of Schedule II part 2|
|#20 Schedule II part 3|
|#21 Schedule II part 4|
|#22 Schedule II part 5|
|#22A Clarification on entry 5 part 1|
|#22A Clarification on entry 5 part 2|
|#22B Amendment in Entry 7|
|#24 Definition of supply part 4|
|#25 Negative list schedule III part 1|
|#25A Clarification negative list schedule III|
|#26 Negative list schedule III part 2|
|#27 Notification by CBIC|
|#28 Complete revision of definition of supply|
|#29 Composite and mixed supplies|
|#30 Circulare related to printing, bus body building and retreading of tyres|
|#31 GSTN and compensation cess|
|#31A Amendment in GST Compensation cess|
|#32 Transactions not to be considered as supply (circulars)|
|Charge of GST|
|#1 Reverse charge meaning|
|#2 Reverse charge categories|
|#3 Casual taxable person|
|#4 Reverse charge specified goods|
|#5 Reverse charge specified services by goods transport agency|
|#6 Reverse charge specified services by GTA part 2|
|#6A Service provided by CG SG UT local authority|
|#7 Reverse charge specified services part 3|
|#8 Meaning of exemption, nil rated, taxable supplies|
|#9 Amendments in case of reverse charge very important|
|#9A Clarification related to renting of motor vehicle|
|#9B Reverse charge on residential dwelling to registered perosn|
|#10 Complete revision of reverse charge|
|#16 Conditions to be satisfied for compositione scheme|
|#11 Liability of e-commerce operator|
|#12 What is composition levy|
|#13 Who can opt for composition scheme amendment|
|#14 How to compute aggregate turnover for composition scheme|
|#15 Who cannot opt for composition scheme Amendment|
|#15A Who cannot opt composition scheme amendment|
|#17 Rates under composition scheme|
|#18 Special points under composition scheme amendment|
|#19 Penalty and intimqtion under composition scheme|
|#20 Complete revision of composition scheme|
|#22 GST on real estate sector Amendment (Very Important)|
|Place of supply|
|#1 Meaning of place of supply & place of supply in case of Goods|
|#2 Place of supply in case of service part I|
|#3 Place of supply in case of immovable property located in more than one state|
|#4 Place of supply of service part III|
|#5 Place of supply in case of passenger transportation service|
|#6 Place of supply in case of services part V|
|#7 Place of supply in case of Financial, Stock broking & Insurance services|
|#9 Inter Intra State supplies & supplier or place of supply in territorial waters|
|Exemption from GST|
|#1 Basic meaning of exemption and exemption on charitable activity|
|#2 Exemption related to religious services|
|#3 Exemption related to agricultural services|
|#4 Exemption related to educational services|
|#5 Exemption under health care services|
|#6 Exemption related to services provided by the Govt.|
|#7 Exemption related to services provided to government|
|#8 Exemption related to construction services|
|#9 Exemption related to passenger transportation services|
|#10 Exemption related to goods transportation services|
|#11 Clarification regarding Goods transportation service|
|#12 Exemption related to banking financial services|
|#13 Exemption related to Life and General Insurance business services|
|#14 Exemption related to services provided by specified Bodies|
|#15 Exemption related to services provided by business facilitator or correspondent|
|#16 Exemption related to leasing services|
|#17 Exemption related to legal services|
|#18 Exemption related to sponsorship services|
|#19 Exemption related to skill development services|
|#20 Exemption related to performance by artist|
|#21 Exemption related right to admission various events|
|#22 Exemption related to services provided by RWA or non profit organisation to its members|
|#23 Exemption related to tour operator services|
|#24 Exemption related to business incubtor or business incubatee|
|#25 Exemption related to other services part I|
|#26 Exemption related to other services part II|
|#27 Exemption related to other services Part III|
|Time of supply|
|#1 In case of goods under forward charge|
|#2 In case of reverse charge and other cases|
|#3 Time of supply of service in forward charge|
|#4 Time of supply of service under reverse charge|
|Value of supply|
|#1 Value of supply & items to be added in value of supply|
|#2 Items to be excluded fom valueof supply|
|#2A Items to be excluded clarification|
|Input tax credit|
|#1 Input tax credit and its conditions|
|#2 Conditions & ristriction on ITC part 2|
|#3 ITC in case goods received in lots and on capital goods|
|#4 Time limit for payment for the invoice Rule 37 (ITC)|
|#4A Reversal of ITC if payment is not made by the supplier|
|#5 Time limit for availaing the ITC|
|#6 Block credit in respect of motor vehicles|
|#7 Block credit on vessels and aircraft|
|#8 Block credit on other services part I|
|#9 Block credit in case of work contract services|
|#10 Block Credit other cases part III|
|#11 ITC in case of banking comapnies financial Institutions including NBFCs|
|#12 Utilization of input tax credit|
|#13 ITC in special circumstances Section 18|
|#14 Rule 86B of CGST rules|
|#15 Rule 36(4) ristriction on availaing the ITC|
|#16 Transfer of unutilised ITC in certain cases (Section 18(3))|
|#17 Reversal of ITC|
|#18 Ristriction on use of credit Rule 86A|
|#1 Meaning of registration & aggregate turnover|
|#2 Spcified limit for regisation|
|#3 Compulsory egistration under section 24|
|#4 Exemption from registration Section 23|
|#5 When & where apply for registration section 25|
|#6 Unique Identification number under GST|
|#7 Procedure of registration under GST|
|#8 Registration procedure for CTP & NRTP|
|#9 Exemption from aadhaar authentication|
|#10 Rule 10B for aadhar authentication of exisiting & new businesses|
|#11 Method of aadhaar authentication under GST|
|#11A Risk-based biometric-based aadhaar authentication|
|#12 Furnishing bank account details, Physical verification and issuance of certificate of registration|
|#13 Amendment of registration|
|#14 Cancellation of registration [Section 29]|
|#15 Procedure of cancellation & suspension|
|#16 Revocation of Cancellation of Registration Section 30|
|#17 Deemed revocation of suspended GST registration|
|Tax invoice, debit and credit note|
|#1 Meaning and time limit for issuance of invoice|
|#2 Particulars of tax invoice|
|#3 E-invoicing & its advantageous|
|#4 Exemption from E-invoicing|
|#5 E-invoice schema|
|#6 QR code and its type|
|#7 Certrain clarification with respect to dynamic QR code|
|#8 Credit note & debit note|
|#9 Delivery challan, receipit & refund voucher etc.|
|#9A Invoice-cum-bill of supply|
|Accounts and records|
|#1 Meaning of accounts & records|
|#2 Additional recored & document by registered person|
|#3 Accounts in records in case of agent|
|#4 Accounts & records in case of manufacturer, service provider & work contractor|
|#5 Acoounts & recordes in case of forwarding agent & owner of warehouse or transporter|
|#6 How the accounts & records maintained|
|#7 Failure to maintain books of accounts & retention period|
|#1 E-way bill|
|#2 Information in E-way bill|
|#3 Validity period of E-way bill|
|#4 Exemption from generating e-way bill|
|#5 Documents to be carried by person-in-charge of conveyance & verification of E-way bill|
|#6 Restriction on E-way bill generation facility|
|Payment of tax|
|#1 Payment of tax|
|#2 Major & minor heads in E-register|
|#3 Utilization of ITC|
|#4 E-Liability ledger & order of discharge of liability|
|#5 Ristriction on use of credit Rule 86A|
|#6 Interest liability and manner of computation of interest|
|#1A Clarification related to E-cash ledger|
|#1B Mandate form with PMT-06|
|#1 Meaning of return under GST|
|#2 GSTR-1 Details of outward supplies|
|#2A registered person debarred from filing GSTR-1 Rule 88C|
|#3 GSTR - 2B & 2A|
|#4 GSTR-3B & QRMP scheme|
|#5 Case where GSTR-3B can not be furnished|
|#6 Invoice furnishing facility|
|#9 Due date of payment of tax & method of computing tax|
|#10 Interest under QRMP scheme|
|#11 GSTR-9, GSTR-10 & GSTR-11|
|#11A GSTR-9A & GSTR-9B (Return undeer GST New scheme)|
|#11B GSTR-7 & GSTR8 (Return under GST New scheme)|
|#12 Good & service tax practitioners|
|Rule 10A and clarification by department|
|Rule 10A and clarification by department|
|Recent amendments under GST|
|#1 Supply under GST|
|#2 Aerated water supplier cannot opt for composition scheme|
|#3 Reverse charge (authors may opt for forward charge)|
|#4 New services under reverse charge|
|#5 Amendments in exemptions|
|#6 Amendment in educational services exemption|
|#7 Amendments in RWA services exemption|
|#8 Value of supply clarification on delayed payment charges|
|#9 Rule 36(4) of CGST rules|
|E book rule 36(4)|
|#10 Consolidated tax invoice not in case of multiplex screens|
|#11 E way bill in case of multimodal shipment|
|#12 Notifications related to GSTR-1 and GSTR-3B|
|The end : please go through the past examination papers of your university to gain the confidence.|
|Live Class Schedule:|
|02-05-2023: 04.00pm to 05.00pm: Doubts cum revision class|
|03-05-2023: 04.00pm to 05.00pm: Doubts cum revision class|
|06-05-2023: 04.00pm to 05.00pm: Doubts cum revision class|
|07-05-2023: 04.00pm to 05.00pm: Doubts cum revision class|
|08-05-2023: 04.00pm to 05.00pm: Doubts cum revision class|
|09-05-2023: 04.00pm to 05.00pm: Doubts cum revision class|
|10-05-2023: 04.00pm to 05.00pm: Doubts cum revision class|
|11-05-2023: 04.00pm to 05.00pm: Doubts cum revision class|
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