CGST & SGST - Evaluation

important features/ applications and statutory scopes/analysis of the provisions of the CGST/ SGST Laws; in field of:-

• -Levy of SGST &CGST (Section 7);
• -Taxable Person (Section 9); for determining the Taxable Person(s);
• -Time of supply of Goods (Section 12);
• -Time of supply of Services (Section 13);
• -Value of Taxable Supply (Section 15);
• -GST Valuation (Determination of the Value of Supply of Goods and Services) Rules 2016;
• -Furnishing the details of Outward Supplies (Section 25);
• -Furnishing the details of Inward Supplies (Section 26);
• -Payment of Tax, Interest and penalties (Section 35);
• -Returns (Section 27);
• -Matching, reversal and reclaim of Input Tax Credit (Section 29);
• -Matching, reversal and reclaim of reduction in output tax liability (Section 29A);
• -Annual Return (Section 30);
• -Final Return (Section 31);
• -Availing ITC in respect of Inputs sent for Job work (Section 16A);
• -manner of distribution of credit by Input Service Distributor (Section 17);
• -Tax Invoice (Section 23); Credit and debit Notes (Section 24;);