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๐ฌ Introduction to GST
Beginner's guide
Does GST apply to me?
Pre-GST era
A closer look at GST
What is a GSTIN
Composition scheme
๐๏ธ GST Rates and HSN Codes
GST Rates
HSN Codes
๐ค GST Concepts
Place, time and value of supply
Exemptions under GST
Job-Work
GST Practitioner and GST Suvidha Provider (GSP)
GSTN and GST Portal
Anti-profiteering under GST
GST Council Meetings
โก๏ธ Transition into GST
Transition Rules
Forms of Transition under GST
Enrollment into GST from Central Tax & Service Tax
๐งพ Registration
Basics of Registration
Procedure for registration
Amendment and Cancellation of registration
๐ Invoicing, E-Invoicing and E-Way Bill
Basics of Accounts and Records
Tax Invoice and Credit/Debit Note
Receipt, Payment and Refund Vouchers
E-invoicing
Ledgers under GST
E-Way Bill
๐ธ Input Tax Credit
Basics of ITC
Claiming of ITC under GST
Reversal of ITC & ITC on transfer of Business
Cases Where ITC cannot be claimed
Input Service Distributor
๐๏ธ GST Returns
What is a GST Return?
Types of GST Returns
GSTR 1
GSTR 2A
GSTR-2B
GSTR 3B
GSTR 9 and 9C
Other forms (GSTR4, 5 etc)
QRMP Scheme
Transition Plan to New GST Returns
New Return System & GST Calender
๐ณ Payments and Refunds Under GST
Basics of Payments under GST
Payment Forms
Ledgers Under GST
Reverse Charge Mechanism
TDS/TCS
Interest & Fees & Refunds
๐ Imports and Exports Under GST
Exports & Deemed Exports
Imports & Customs Portal
๐ฎ๐ป Regulatory Procedures
Assessment under GST
Audit under GST
Demands and Recovery
Inspection, Search and Seizure
Offences and Penalties
Appeals and Revisions
Advance Rulings
Miscellaneous Provisions
๐ ๏ธ GST Tools
GST Utilities
โ๏ธ Important Case Laws
Impact on different sectors
GST Video Tutorials
GST video tutorial
GST video tutorial (Hindi)
Power of 21 webinar
GSTR 9 Annual Returns video tutorial
New GST Returns video tutorial
E-Way Bill video tutorial
E-Invoicing video tutorial
Reversal of ITC & ITC on transfer of Business
Calculation, Condition & Rules of Reversal of ITC
Input Tax Credit (ITC) Reversal Under GST - Calculation, Conditions, Rules & Act
The Input Tax Credit (ITC) is to be reversed under various scenarios. The rules have been notified under the Act and know how to calculate ITC reversal.
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Steps to File ITC-03
GST Input Tax Credit - 3 - Steps to file ITC - 03 on GST Portal
File ITC-03 online on GST portal within time. Know when to and how to file this through detailed steps for reversing ITC. Read this article to know more
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Matching, Reversal & Reclaim of ITC
Matching, Reversal and Reclaim of ITC
With matching, reversal and reclaim of ITC it's evident that claiming ITC will be a challenging task with feature of auto-population of inward supply detail
cleartax.in
Transfer of Business
Treatment of ITC on Transfer of Business
Treatment of ITC on Transfer of Business is different than the regular ITC. Form GST ITC-02 has to be submitted in case of amalgamation.
cleartax.in
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๐ธ Input Tax Credit - Previous
Claiming of ITC under GST
Next - ๐ธ Input Tax Credit
Cases Where ITC cannot be claimed
Last updated
7 months ago
Contents
Calculation, Condition & Rules of Reversal of ITC
Steps to File ITC-03
Matching, Reversal & Reclaim of ITC
Transfer of Business