GST

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Contents

Introduction

Journey of GST

What Iis GST

Why GST

Highlight of GST

Structure of GST

Registeration

Supply under GST

Time Of Supply

Value Of Supply

Invoicing

Input Credit Under GST

GST in TallyPrime

Defining GST at Company Level

Defining GST at Stock Group Level

Defining GST at Stock Item Level

B2B Inter-State Sales

B2C (Large) Inter-State Sales

B2C (Small) Inter-State Sales

Credit Note

Debit Note

Nill Rated Invoices

Supply of Services

Exports

Advance Received Towards Supply of Services

Availing of Input Credit – April 2023

Import of Goods under GST

Services received from Goods Transport Agency (RCM)

Availing of Input Credit – May 2023

GST Returns

Change in Tax Rate

Availing off Input Credit and Payment of Tax for June 2023

GST Based of Item Rate

Effect of Additional Charges & Discount on Assessable Value

Trade Discount & Round Off

eWay Bill

e-Invoicing

TCS on Sale of Goods

Composition Scheme

TDS - Tax Deducted at Source

TCS - Tax Collected at Source

GST

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