# GST video tutorial

This Tutorial contains **video sessions** on following topics

## **Basics of GST video series \[6 Videos]**

1. [Why Do We Need GST? ](#gst-basics-01-why-do-we-need-gst)
2. [Cascading Effect Of The Current Tax Structure](#gst-basics-02-cascading-effect-of-the-current-tax-structure)
3. \[GST Helps Mitigate the Cascading Effect

    ]\(#gst-basics-03-gst-helps-mitigate-the-cascading-effect)
4. [The GST Reduces The Number Of Indirect Taxes
    ](#gst-basics-04-the-gst-reduces-the-number-of-indirect-taxes)
5. [What Exactly Is the GST?
    ](#gst-basics-05-what-exactly-is-the-gst)
6. [The GST Story So Far](#gst-basics-06-the-gst-story-so-far)

## Composition Scheme video series \[10 videos]

1. [Canons of Taxation
    ](#composition-scheme-tutorial-01-canons-of-taxation)
2. [Canons and GST
    ](#composition-scheme-tutorial-02-canons-and-gst)
3. [The right balance for the composition scheme
    ](#composition-scheme-tutorial-03-the-right-balance-for-the-composition-scheme)
4. [Small Business and Aggregate Turnover
   ](#composition-scheme-tutorial-04-small-business-and-aggregate-turnover)
5. [Small Business and Prohibited Activities
    ](#small-business-and-prohibited-activities)
6. [Tax collection and Input Tax credit
    ](#tax-collection-and-input-tax-credit)
7. [Simplified Returns
    ](#simplified-returns)
8. [Payment of Tax
    ](#composition-scheme-tutorial-08-payment-of-tax)
9. [Impact of Composition Scheme in B2B
    ](#impact-of-composition-scheme-in-b-2-b)
10. [Impact of Composition Scheme in B2B continued ](#impact-of-composition-scheme-in-b-2-b-continued)

## GST Registration \[12 videos]

1. [Exempt from Registration
    ](#gst-registration-tutorial-1-exempt-from-registration)
2. [Threshold Based Registration
    ](#gst-registration-tutorial-2-threshold-based-registration)
3. [Mandatory Registration E commerce Related
   ](#gst-registration-tutorial-3-mandatory-registration-e-commerce-related)
4. [Mandatory Registration Remit tax or claim ITC
    ](#gst-registration-tutorial-4-mandatory-registration-remit-tax-or-claim-itc)
5. [Mandatory Registration Special Cases 1
    ](#gst-registration-tutorial-5-mandatory-registration-special-cases-1)
6. [Voluntary Registration and Benefits
   ](#gst-registration-tutorial-6-voluntary-registration-and-benefits)
7. [Timeline for Registration Existing Dealers
    ](#gst-registration-tutorial-7-timeline-for-registration-existing-dealers)
8. [Timeline for Registration New Dealers
   ](#gst-registration-tutorial-8-timeline-for-registration-new-dealers)
9. [Timeline for Registration Casual and Non Resident Taxable Person
    ](#gst-registration-tutorial-9-timeline-for-registration-casual-and-non-resident-taxable-person)
10. [Where to Register Mutliple States
     ](#gst-registration-tutorial-10-where-to-register-mutliple-states)
11. [Where to Register Mutliple Business Verticals
     ](#gst-registration-tutorial-11-where-to-register-mutliple-business-verticals)
12. [Location of Supplier ](#gst-registration-tutorial-9-timeline-for-registration-casual-and-non-resident-taxable-person)

## Input Tax Credit \[17 videos]

1. [Concepts behind Input Tax Credit
   ](#gst-input-credit-tutorial-01-concepts-behind-input-tax-credit)
2. [ITC Mechanism](#gst-input-credit-tutorial-02-itc-mechanism)
3. [
   Reverse Charge
   ](#gst-input-credit-tutorial-03-reverse-charge)
4. [Purchases and a Hint to Negative List
   ](#gst-input-credit-tutorial-04-purchases-and-a-hint-to-negative-list)
5. [8 items in the Negative List
   ](#gst-input-credit-tutorial-05-8-items-in-the-negative-list)
6. [The Specific List
   ](#gst-input-credit-tutorial-06-the-specific-list)
7. [Motor Vehicles, Works Contract and Immovable Property
   ](#gst-input-credit-tutorial-07-motor-vehicles-works-contract-and-immovable-property)
8. [Proportionate Credit
   ](#gst-input-credit-tutorial-08-proportionate-credit)
9. [Set Off Rules
   ](#gst-input-credit-tutorial-09-set-off-rules)
10. [Set Off Rules Continued
    ](#gst-input-credit-tutorial-10-set-off-rules-continued)
11. [ITC Utilisation Example
    ](#gst-input-credit-tutorial-11-itc-utilisation-example)
12. [Reasons for Conditions
    ](#gst-input-credit-tutorial-12-reasons-for-conditions)
13. [Conditions for ITC
    ](#gst-input-credit-tutorial-13-conditions-for-itc)
14. [Special Circumstances
    ](#gst-input-credit-tutorial-14-special-circumstances)
15. [Job Worker and ITC
    ](#gst-input-credit-tutorial-15-job-worker-and-itc)
16. [Input Service Distributor Rules
    ](#gst-input-credit-tutorial-16-input-service-distributor-rules)
17. [ISD Conditions](#gst-input-credit-tutorial-17-isd-conditions)

{% content-ref url="gst-video-tutorial-hindi" %}
[gst-video-tutorial-hindi](https://docs.cleartax.in/cleartax-learn/gst-video-tutorials-1/gst-video-tutorial-hindi)
{% endcontent-ref %}

{% content-ref url="gstr-9-annual-returns-tutorial" %}
[gstr-9-annual-returns-tutorial](https://docs.cleartax.in/cleartax-learn/gst-video-tutorials-1/gstr-9-annual-returns-tutorial)
{% endcontent-ref %}

## GST Basics 01 - Why Do We Need GST?

{% embed url="<https://www.youtube.com/watch?v=mQQYrapFvj0&list=PLQ8yz2TldKLL35OH708Wuvuhz0b0Rj3Cx>" %}

## &#x20;GST Basics 02 - Cascading Effect Of The Current Tax Structure

{% embed url="<https://www.youtube.com/watch?v=SusfPiNzK-Y&list=PLQ8yz2TldKLL35OH708Wuvuhz0b0Rj3Cx&index=2>" %}

## GST Basics 03 - GST Helps Mitigate the Cascading Effect

{% embed url="<https://www.youtube.com/watch?v=PeXrYt987KI&list=PLQ8yz2TldKLL35OH708Wuvuhz0b0Rj3Cx&index=3>" %}

## GST Basics 04 - The GST Reduces The Number Of Indirect Taxes

{% embed url="<https://www.youtube.com/watch?v=o636C8PPDE4&list=PLQ8yz2TldKLL35OH708Wuvuhz0b0Rj3Cx&index=4>" %}

## GST Basics 05 - What Exactly Is the GST?

{% embed url="<https://www.youtube.com/watch?v=gloGGIcicHE&list=PLQ8yz2TldKLL35OH708Wuvuhz0b0Rj3Cx&index=5>" %}

## GST Basics 06 - The GST Story So Far

{% embed url="<https://www.youtube.com/watch?v=vDqBW__H3Ac&list=PLQ8yz2TldKLL35OH708Wuvuhz0b0Rj3Cx&index=6>" %}

## Composition Scheme Tutorial 01 - Canons of Taxation

{% embed url="<https://www.youtube.com/watch?v=8wY2Ui1qlSk&list=PLQ8yz2TldKLLFNeJKFhNMnoMjzJCW6DZB&index=1>" %}

## Composition Scheme Tutorial 02 - Canons and GST

{% embed url="<https://www.youtube.com/watch?v=6pnHWNy4wW4&list=PLQ8yz2TldKLLFNeJKFhNMnoMjzJCW6DZB&index=2>" %}

## Composition Scheme Tutorial 03 - The right balance for the composition scheme

{% embed url="<https://www.youtube.com/watch?v=bIrGMqhF3HU&list=PLQ8yz2TldKLLFNeJKFhNMnoMjzJCW6DZB&index=3>" %}

## Composition Scheme Tutorial 04 - Small Business and Aggregate Turnover

{% embed url="<https://www.youtube.com/watch?v=btUU_9_BttY&list=PLQ8yz2TldKLLFNeJKFhNMnoMjzJCW6DZB&index=4>" %}

## Composition Scheme Tutorial 05 - Small Business and Prohibited Activities

{% embed url="<https://www.youtube.com/watch?v=AFrVv6eb15g&list=PLQ8yz2TldKLLFNeJKFhNMnoMjzJCW6DZB&index=5>" %}

## Composition Scheme Tutorial 06 - Tax collection and Input Tax credit

{% embed url="<https://www.youtube.com/watch?v=mWRlGaepsC8&list=PLQ8yz2TldKLLFNeJKFhNMnoMjzJCW6DZB&index=6>" %}

## Composition Scheme Tutorial 07 - Simplified Returns

{% embed url="<https://www.youtube.com/watch?v=CoE0wAegcGg&list=PLQ8yz2TldKLLFNeJKFhNMnoMjzJCW6DZB&index=7>" %}

## Composition Scheme Tutorial 08 - Payment of Tax

{% embed url="<https://www.youtube.com/watch?v=391QmnCZWF8&list=PLQ8yz2TldKLLFNeJKFhNMnoMjzJCW6DZB&index=8>" %}

## Composition Scheme Tutorial 09 - Impact of Composition Scheme in B2B

{% embed url="<https://www.youtube.com/watch?v=SxagNsxz_kg&list=PLQ8yz2TldKLLFNeJKFhNMnoMjzJCW6DZB&index=9>" %}

## Composition Scheme Tutorial 10 - Impact of Composition Scheme in B2B Continued

{% embed url="<https://www.youtube.com/watch?v=LdZJacQuhGk&list=PLQ8yz2TldKLLFNeJKFhNMnoMjzJCW6DZB&index=10>" %}

## GST Registration Tutorial 1 - Exempt from Registration

{% embed url="<https://www.youtube.com/watch?v=_O-jTuUVfPU&list=PLQ8yz2TldKLJbPfWYwkMD7bDAqLMZUMzT&index=1>" %}

## GST Registration Tutorial 2 - Threshold Based Registration

{% embed url="<https://www.youtube.com/watch?v=Us8_TyJdMFc&list=PLQ8yz2TldKLJbPfWYwkMD7bDAqLMZUMzT&index=2>" %}

## GST Registration Tutorial 3 - Mandatory Registration E commerce Related

{% embed url="<https://www.youtube.com/watch?v=vdIviNVx2gA&list=PLQ8yz2TldKLJbPfWYwkMD7bDAqLMZUMzT&index=3>" %}

## GST Registration Tutorial 4 - Mandatory Registration Remit tax or claim ITC

{% embed url="<https://www.youtube.com/watch?v=X5G19qVgGKE&list=PLQ8yz2TldKLJbPfWYwkMD7bDAqLMZUMzT&index=4>" %}

## GST Registration Tutorial 5 - Mandatory Registration Special Cases 1

{% embed url="<https://www.youtube.com/watch?v=YFkPf64aTGU&list=PLQ8yz2TldKLJbPfWYwkMD7bDAqLMZUMzT&index=5>" %}

## GST Registration Tutorial 6 - Voluntary Registration and Benefits

{% embed url="<https://www.youtube.com/watch?v=KZW45VzBHEE&list=PLQ8yz2TldKLJbPfWYwkMD7bDAqLMZUMzT&index=6>" %}

## GST Registration Tutorial 7 - Timeline for Registration Existing Dealers

{% embed url="<https://www.youtube.com/watch?v=kTNw7-vg2Tw&list=PLQ8yz2TldKLJbPfWYwkMD7bDAqLMZUMzT&index=7>" %}

## GST Registration Tutorial 8 - Timeline for Registration New Dealers

{% embed url="<https://www.youtube.com/watch?v=nkZ8KbNKVTc&list=PLQ8yz2TldKLJbPfWYwkMD7bDAqLMZUMzT&index=8>" %}

## GST Registration Tutorial 9 - Timeline for Registration Casual and Non Resident Taxable Person

{% embed url="<https://www.youtube.com/watch?v=s_AuT01SMYM&list=PLQ8yz2TldKLJbPfWYwkMD7bDAqLMZUMzT&index=9>" %}

## GST Registration Tutorial 10 - Where to Register Mutliple States

{% embed url="<https://www.youtube.com/watch?v=mXPdkSDdhqA&list=PLQ8yz2TldKLJbPfWYwkMD7bDAqLMZUMzT&index=10>" %}

## GST Registration Tutorial 11 - Where to Register Mutliple Business Verticals

{% embed url="<https://www.youtube.com/watch?v=gkmGZ2GkRuE&list=PLQ8yz2TldKLJbPfWYwkMD7bDAqLMZUMzT&index=11>" %}

## GST Registration Tutorial 12 - Location of Supplier

{% embed url="<https://www.youtube.com/watch?v=7_RJao1Fu-I&list=PLQ8yz2TldKLJbPfWYwkMD7bDAqLMZUMzT&index=12>" %}

## GST Input Credit Tutorial 01 - Concepts behind Input Tax Credit

{% embed url="<https://www.youtube.com/watch?v=65yZ0VK7Bj4&list=PLQ8yz2TldKLIMgAADlmUvBtzFxAFnNIE6&index=1>" %}

## GST Input Credit Tutorial 02 - ITC Mechanism

{% embed url="<https://www.youtube.com/watch?v=_4zBFf2d6AU&list=PLQ8yz2TldKLIMgAADlmUvBtzFxAFnNIE6&index=2>" %}

## GST Input Credit Tutorial 03 - Reverse Charge

{% embed url="<https://www.youtube.com/watch?v=9l-86STAHog&list=PLQ8yz2TldKLIMgAADlmUvBtzFxAFnNIE6&index=3>" %}

## GST Input Credit Tutorial 04 - Purchases and a Hint to Negative List

{% embed url="<https://www.youtube.com/watch?v=XL68yt59eHI&list=PLQ8yz2TldKLIMgAADlmUvBtzFxAFnNIE6&index=4>" %}

## GST Input Credit Tutorial 05 - 8 items in the Negative List

{% embed url="<https://www.youtube.com/watch?v=duIUAwQ-M0Y&list=PLQ8yz2TldKLIMgAADlmUvBtzFxAFnNIE6&index=5>" %}

## GST Input Credit Tutorial 06 - The Specific List

{% embed url="<https://www.youtube.com/watch?v=g5UUjIExnA4&list=PLQ8yz2TldKLIMgAADlmUvBtzFxAFnNIE6&index=6>" %}

## GST Input Credit Tutorial 07 - Motor Vehicles, Works Contract and Immovable Property

{% embed url="<https://www.youtube.com/watch?v=6TJ8UocEhu0&list=PLQ8yz2TldKLIMgAADlmUvBtzFxAFnNIE6&index=7>" %}

## GST Input Credit Tutorial 08 - Proportionate Credit

{% embed url="<https://www.youtube.com/watch?v=d5Lxz6TNZCI&list=PLQ8yz2TldKLIMgAADlmUvBtzFxAFnNIE6&index=8>" %}

## GST Input Credit Tutorial 09 - Set Off Rules

{% embed url="<https://www.youtube.com/watch?v=Er0LnvyaeyE&list=PLQ8yz2TldKLIMgAADlmUvBtzFxAFnNIE6&index=9>" %}

## GST Input Credit Tutorial 10 - Set Off Rules Continued

{% embed url="<https://www.youtube.com/watch?v=V-LnzEk0ZQA&list=PLQ8yz2TldKLIMgAADlmUvBtzFxAFnNIE6&index=10>" %}

## GST Input Credit Tutorial 11 - ITC Utilisation Example

{% embed url="<https://www.youtube.com/watch?v=XwrfutDzbEQ&list=PLQ8yz2TldKLIMgAADlmUvBtzFxAFnNIE6&index=11>" %}

## GST Input Credit Tutorial 12 - Reasons for Conditions

{% embed url="<https://www.youtube.com/watch?v=KTxjtIQ1tKs&list=PLQ8yz2TldKLIMgAADlmUvBtzFxAFnNIE6&index=12>" %}

## GST Input Credit Tutorial 13 - Conditions for ITC

{% embed url="<https://www.youtube.com/watch?v=hIn2MMiDIaQ&list=PLQ8yz2TldKLIMgAADlmUvBtzFxAFnNIE6&index=13>" %}

## GST Input Credit Tutorial 14 - Special Circumstances

{% embed url="<https://www.youtube.com/watch?v=6BlxmU7UKBA&list=PLQ8yz2TldKLIMgAADlmUvBtzFxAFnNIE6&index=14>" %}

## GST Input Credit Tutorial 15 - Job Worker and ITC

{% embed url="<https://www.youtube.com/watch?v=XjiqbBqq7jg&list=PLQ8yz2TldKLIMgAADlmUvBtzFxAFnNIE6&index=15>" %}

## GST Input Credit Tutorial 16 - Input Service Distributor Rules

{% embed url="<https://www.youtube.com/watch?v=rgCFLpvJgxE&list=PLQ8yz2TldKLIMgAADlmUvBtzFxAFnNIE6&index=16>" %}

## GST Input Credit Tutorial 17 - ISD Conditions

{% embed url="<https://www.youtube.com/watch?v=9yRoNDIP9aQ&list=PLQ8yz2TldKLIMgAADlmUvBtzFxAFnNIE6&index=17>" %}