#Lecture_37

¶ Registration :
• Meaning
• Benefits

¶ Persons liable for registration under GST (Section 22)
• Normal Supplier (section 22(1))
• Persons Migrating from existing tax laws (section 22(2))
• Transferee in case of transfer of business (section 22(3))
• Transferee in case of amalgamation or demerger (section 22(4))


¶ Persons not liable for registration (section 23)
1) Aggregate turnover below threshold limit (section 22(1))
2) Aggregate turnover exceed threshold limit (section 23)
- Persons making exempted supplies (section 23(1)(a))
- Agriculturist (section 23(1)(b))
- specific the category of persons (section 23(2))







Input tax credit Part 5 (lecture 36) :
   • Concept and Manner of Credit distribu...  

Input tax credit Part 4 (lecture 35) :    • Input tax Credit (Part-4)|| ITC for i...  

Input tax credit Part 3 (lecture 34) :
   • Input tax credit (Part-3) || Apportio...  

Input tax credit Part 2 (Lecture 33) :    • Input tax credit (Part-2) || Manner o...  

Input tax Credit (Part-1) (lecture 32) :
   • Input tax Credit (ITC) - Part 1  

Valuation of taxable supply (Part-5) (Lecture 31) :    • Value of Taxable supply - Part 5 || R...  


Valuation of taxable supply (Part-4) (Lecture 30) :    • Value of taxable supply (Part-4) || R...  

Valuation of taxable supply (Part-3) (Lecture 29) :    • Valuation of taxable supply (Part - 3...  

Valuation of taxable supply (Part-2) (Lecture 28) :    • Valuation of taxable supply (Part - 2...  


Valuation of taxable supply (Part-1) (Lecture 27) :
   • Value of taxable supply (Part-1)  

Determination of place of supply Part-2 (lecture 26) :    • Determination of Place of supply in G...  

Determination of place of supply Part-1 (lecture 25) :
   • Determination of Place of supply in G...  

Nature of supplies : Intrastate & Interstate (lecture 24) :    • Nature of Supplies : Inter-state & In...  

Integrated goods and services Act / IGST Act Part - 2 / levy and collection of tax in IGST (lecture 23) :    • Levy and collection of tax under IGST...  


Integrated goods and services Act / IGST Act Part - 1 (lecture 22) :    • Integrated goods and services Act, 20...  


Time of supply Part - 3 (lecture 21) :
   • Change in Rate of tax in supply of go...  


Time of supply Part - 2 (lecture 20) :
   • Special cases of Time of supply of go...  


Time of supply Part -1 (Lecture 19) :
   • Time of supply in GST (Part - 1) || T...  


composition scheme Part - 4 (lecture 18) :
   • Composition scheme Part - 4 || Transi...  


composition scheme Part - 3 (lecture 17) :
   • Procedure under composition scheme ||...  


composition scheme Part - 2 (lecture 16) :
   • Composition scheme Part - 4 || Transi...  


Composition scheme Part - 1 (Lecture 15) :
   • Composition Scheme || Small taxable p...  


Levy and collection of tax in GST Part - 2 (lecture 14) :   • Liability to pay GST and power of gov...  


Levy and collection of tax in GST Part - 1 (lecture 13) :
   • Levy and Collection of Tax in GST || ...  


Composite and mixed supply / taxable event and scope of supply party (lecture 12) :
   • Composite supply and Mixed supply || ...  



Taxable event and scope of supply part -2 (lecture 11) :    • Taxable event and scope of supply || ...  



Taxable event and scope of supply (lecture 10) :    • Taxable event and scope of supply in ...  



Administration of GST part 2 (lecture 9) :
   • Administration of GST Part - 2 || Pow...  





Administration of GST part 1 (lecture 8) :    • Administration of GST part - 1 || Adm...  




Implementation of gst in India (lecture 7) :    • Implementation of GST In India || Ste...  




gst meaning and features part-2 (lecture 6):
   • GST Meaning & features - (Part 2) || ...  



gst meaning and features part-1 (lecture 5):    / ¶   concept of Gst ||



overview of gst (lecture 4) :    • What is gst? || overview of gst (good...  



Tax structure before & After implementation of GST (lecturer 3 ):    • Tax structure in India - Before and a...  


for direct vs indirect tax (lecture 2) :    • Types of Taxes || Direct vs Indirect ...  




For Meaning, Features & objectives of tax and difference between duty, fee, penalty & tax ( lecture 1 ):    • Tax structure in India || objectives ...  

















#Registration
#Meaning_of_registration
#Benefits_of_registration
#persons_liable_for_registration_under_GST
#persons_not_liable_for_registration
#section_22
#section_23
#gst
#hindi
#bcom_5th_sem
#goods_and_services_tax
#bcom_bba_mcom_mba
#ca_cs_cwa
#net_jrf