Welcome to THE GST ACADEMY!!
You may be -
- A student who wants to learn GST from scratch, or who is self studying GST.
- A student who has already taken GST classes looking for some awesome revisionary videos, or wanting to learn the provisions in an innovative way.
- A professional who is looking to refer the provisions of the act for practical purposes.
- Anybody else, willing to learn GST.
About the Academy
The topic wise videos cover the Act --> the Central Goods and Services Tax Act, 2017; and the Integrated Goods and Services Tax Act, 2017; and the respective rules. Notifications or circulars have been mentioned occassionally for ease of cross reference.
- Coverage of 100% of the topic in the shortest possible duration.
- Attempt in discussing the provisions in the most interesting manner, with examples.
- The content has been created keeping in mind, simple understanding, and fast learning.
Option 1: Head out directly to our YouTube Channel
Click here to go to our playlist!
Option 2: Just browse down below
All of it is right here too. Scroll Down!
Download all GST Powerpoint Presentations used - totally Free!!
We believe in sharing awesome resources. So, all powerpoint presentations we have used in the video are available for free download. Go below, and besides each video, you will get a "Download PPT" button.
Also, you can download our E-Book, containing ALL THE PPTs of GST Law here - Download
All Lectures are based from the book - The Simplified Indian GST Law
If you like the lectures, consider buying this book, which will help you to get all the content in a written printed form.
The book has been priced minimally at Rs. 285 only.
Order Now at - NotionPress Store
The Central Goods and Services Tax Act, 2017 (CGST Act) along with the relevant Rules
174 Sections in 21 Chapters, and 3 schedules. The primary GST Law.
CGST Section Index - A ready referencer for any provision (Download)
Introduction to GST + Constitutional Provisions
- 38 minutes
1. Preliminary and Administration
- 12 minutes
2. Levy & Collection of Tax - Chapter III
- 21 minutes
3. Schedules to the Central GST Act
- 14 minutes
4. Time of Supply in GST
- 13 minutes
5. Value of Supply in GST (Valuation)
- 32 minutes
6. Input Tax Credit - A to Z
- 1 hour 50 minutes
7. Registration under GST - Chapter VI
- 1 hour 1 minute
8. Tax Invoice, Credit and Debit Notes
- 36 minutes
9. Accounts and Records in GST
- 17 minutes
10. Returns in GST
- 1 hour 44 minutes
11. Payment of Tax in GST
- 42 minutes
12. Refunds in GST
- 1 hour 22 minutes
13. Assessment and Audit in GST
- 28 minutes
14. Inspection, Search, Seizure & Arrest in GST
- 17 minutes
15. Demands & Recovery in GST
- 1 hour 25 minutes
16. Liability to pay in certain cases
- 26 minutes
17. Advance Ruling in GST
- 15 minutes
18. Appeals & Revision
- 1 hour 18 minutes
19. Offences & Penalties
- 45 minutes
20. Transitional Provisions in GST
- 33 minutes
21. Miscellaneous Provisions in GST
- 1 hour 8 minutes
The Integrated Goods and Services Tax Act, 2017 (IGST Act)
25 Sections in 9 Chapters. The Law governing inter-state supplies, imports & exports.
0. Introduction to GST and Constitutional Provisions
Get a brief introduction to GST in India, the history of GST in India, the concepts and features of GST with examples. Also understand the constitutional amendments that made GST possible.
1. Preliminary and Administration
Chapters 1 & 2 of the CGST Act. Short title, Extent & Commencement. Officers under the act, their appointment & powers, and authorisations of other officers.
2. Levy & Collection of Tax - Chapter III
This video covers chapter 3 of the CGST Act, containing the main charging section, the scope of supply, and the Composition scheme. Schedules on scope of supply has been dealt with in a seperate video.
3. Schedules to the Central GST Act (Schedule I, Schedule II & Schedule III)
In this video, Prakhar discusses the provisions given in the three schedules to the CGST Act, which are an integral part of the definition of supply. Quite logical and easy to understand.
4. Time of Supply in GST
This presentation cover the provisions of determining the Time of Supply in GST, which is basically the point of taxation. It has been explained in the simplest and most logical way, covering sections, 12, 13 & 14 of the CGST Act.
5. Value of Supply in GST (Valuation)
This video covers all topics under valuation, including section 15, and complete valuation rules. Consideration not wholly in money, supply through an agent, inter-branch supplies, valuation in case of special supplies like Forex, Air Travel Agent etc, all are covered.
All Lectures are based from the book - The Simplified Indian GST Law
If you like the lectures, consider buying this book, which will help you to get all the content in a written printed form.
The book has been priced minimally at Rs. 285 only.
Order Now at - https://notionpress.com/read/the-simplified-indian-gst-law
6. Input Tax Credit - A to Z
In this video, Prakhar presents the concepts of input tax credit in GST, covering all the sections and rules of ITC, in a logical sequence.
7. Registration under GST - Chapter VI of the CGST Act
This video covers everything about the registration provisions, including the amendment, cancellation, & revocation of cancellation. Power packed content, presented in a lucid manner in about an hour!
8. Tax Invoice, Credit and Debit Notes
All provisions of Act + Rules relating to invoices, credit notes & debit notes in GST, the time limits to issue etc.
9. Accounts and Records in GST
This video covers the topic - Chapter VIII of the CGST Act & the relevant rules. The topic has been presented in a very easily understandable manner.
10. Returns in GST
*Earphones/ Headphones may be necessary for this video due to lower sound*
This video covers completely the concept of returns, all types of GSTR, provisions of matching of Input Tax Credit & Reduction, and GST Practitioner.
11. Payment of Tax in GST
This presentation covers the whole chapter, which includes method of depositing tax, electronic cash ledger, electronic credit ledger, electronic liability register, provisions of TDS & TCS & Others.
12. Refunds in GST
Chapter 11 of the CGST Act along with the relevant rules, covering all the provisions of refunds, the application and approval/ rejection procedure, and provisions relating to the consumer welfare fund.
13. Assessment and Audit in GST
This video covers chapters 12 and 13 of the CGST Act, dealing with provisions of self assessment, provisional assessment, best judgement assessment, summary assessment, audit by tax authorities, and special audit by CA. It is short, logical, and easily learnable part!
All Lectures are based from the book - The Simplified Indian GST Law
If you like the lectures, consider buying this book, which will help you to get all the content in a written printed form.
The book has been priced minimally at Rs. 285 only.
Order Now at - https://notionpress.com/read/the-simplified-indian-gst-law
14. Inspection, Search, Seizure & Arrest in GST - Chapter 14 of the CGST Act
This video covers sections 67-72 of the CGST Act, with provisions of when Inspection, search & seizure can be carried out in GST, when can assessee be arrested; and other enabling provisions.
15. Demands & Recovery in GST
Chapter 15 of the CGST Act provides how the officer, on detection of unpaid tax, both in cases of genuine mistake, or in case of fraud, issues show cause notices, orders and demands. Also, various recovery procedures available with the authorities have been discussed in detail.
16. Liability to pay in certain cases
Covering Sections 85 to 94, the topics revolve around various situations and whose liability it will be to pay the dues of GST in those cases.
17. Advance Ruling in GST
The concept of advance ruling, where the assessee applies for clarification on some matters, the application, and process for resolution, appeals for advance ruling and other points. Short & Simple!
18. Appeals and Revision
In this video, we will get to know the process for filing appeal in GST, the appellate authorities in GST, when appeal can be filed to High Court and Supreme Court, all about the Goods and Services Tax Appellate Tribunal, and many other provisions. Happy Learning!
19. Offences and Penalties in GST
Here, we discuss chapter 19 of the CGST Act, where it specified various 'offences', and what penalty and punishment can be put upon the offender. Detention and Confiscation of goods have also been discussed.
20. Transitional Provisions in GST
The provisions to enable a smooth transition to GST regime, by allowing transfer of input tax credit, enabling credit availability on stock, and specifying the applicability of law on transactions occuring around the transition day- 1 July 2017. Enjoy this Ultra Simplified presentation!
21. Miscellaneous Provisions in GST
The last chapter of the CGST Act, which discusses many big and small provisions, like Job Work Procedure, Anti Profiteering in GST, Information Return, Disclosure and Non Disclosure of Information, etc. Minimum Duration, Maximum Coverage!
IGST Act
1. Place of Supply in GST, and Determination of Nature of Supply (Inter-State/ Intra-State)
This video covers all the provisions of Chapter IV & V of the IGST Act, from Section 7 to Section 14, and covers the "Heart & Soul" of the IGST Act. Once you watch this, rest assured that you have learnt more than 50% of the IGST law.
2. IGST Act (Complete Remaining Portion)
Here, All Chapters & Sections of the IGST Act are covered, except Chapters IV & V, Sections 7-14 (which have been covered in another video). Get to learn about Zero rated supplies, apportionment of credit & settlement of funds between Central & State Governemnts & many other provisions.
GST Compensation Act
In this video, we will cover the complete Compensation Act in 35 minutes only. Understand the logic and intricacies of how the Compensation Cess is levied, how the compensation to states is calculated and paid to the states, and other provisions.
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