Goods and Service Tax
Trace the 101st Amendment, Articles 246A, 269A and 279A, the GST Council and the nationwide rollout on 1 July 2017.
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8 bilingual articles
GST Constitutional Foundation and 2017 Rollout
Trace the 101st Amendment, Articles 246A, 269A and 279A, the GST Council and the nationwide rollout on 1 July 2017.
Open article →GST Supply, Destination and Value Addition
Understand supply as the taxable event, the multi-stage credit chain, destination principle and taxation of value addition rather than turnover repeatedly.
Open article →CGST, SGST, UTGST and IGST Mechanism
Distinguish intra-State CGST plus SGST or UTGST from inter-State IGST and follow destination-based settlement without confusing it with general revenue sharing.
Open article →GST Input Tax Credit and Cascading Removal
Learn eligible input tax credit, output liability, the net cash relationship and how the credit chain removes tax-on-tax without treating every purchase as creditable.
Open article →GST Taxable Value, Rate and Invoice Formulas
Apply taxable-value, rate, invoice-total and component relationships while separating discount and overhead context from the GST computation itself.
Open article →GST Supply Rules, Registration, Reverse Charge and Returns
Follow the compliance chain from supply, place, time and value through registration, invoice, normal or reverse-charge payment and periodic returns.
Open article →GST Council Composition, Functions and Voting
Learn Article 279A membership, recommendation subjects, one-half quorum and the one-third plus two-thirds weighted voting formula.
Open article →GST Rates, Exemptions, Zero Rating and Exclusions
Distinguish main rate bands, exemption, zero-rated exports and supplies outside the levy while treating product classifications as notification-dependent.
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