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Goods and Services Tax

Paper 3, Sec B · 15 of 15 chapters live — the rest are on the way.

1 GST in India — An Introduction ~20 min revision DefinitionsTimelinesConstitution Revise → 2 Supply under GST ~25 min revision Sec 7 & 8Schedules I–IIIDefinitions Revise → 3 Charge of GST ~25 min revision Sec 9 & 10RCM listComposition Revise → 4 Place of Supply ~22 min revision Sections & RulesDefinitionsCirculars Revise → 5 Exemptions from GST ~30 min revision Sections & RulesDefinitionsThresholds Revise → 6 Time of Supply ~22 min revision Sec 12 & 13FCM vs RCMTimelines Revise → 7 Value of Supply ~18 min revision Sec 15TIPS-I inclusionsDiscount rules Revise → 8 Input Tax Credit ~25 min revision High weightageSec 16–21Blocked credits Revise → 9 Registration ~25 min revision Sec 22–30ProceduresTimelines Revise → 10 Tax Invoice; Credit and Debit Notes ~20 min revision Sections & RulesTimelinesProcedures Revise → 11 Accounts and Records ~15 min revision Sec 35–36Rules 56–58Definitions Revise → 12 E-Way Bill ~22 min revision Sections & RulesTimelinesProcedures Revise → 13 Payment of Tax ~18 min revision Sec 49–53ASet-off orderInterest 18%/24% Revise → 14 TDS and TCS ~18 min revision Sec 51 vs 52Rates & thresholdsTimelines Revise → 15 Returns ~25 min revision Sec 37–48TimelinesProcedures Revise →