Goods and Services Tax - Complete Guide of GST

Explore the basics of goods and services tax (gst), its destination based model, and how gst subsumes taxes, enables input tax credit, and defines the scope of supply.

Explore the features of the goods and services tax, including the dual gst model with cgst and sgst on a common base. Understand igst, export exemptions, and input tax credit.

Learn how gst registration works, including regional threshold limits, compulsory registrations for interstate supplies and e-commerce, and the online migration process with documents to obtain a 15-digit gst number.

Learn the GST returns landscape, including who files, types (monthly, quarterly, annual), due dates, and input tax credit ledgers for taxpayers and e-commerce operators.

Determine the place of supply for goods and services under GST, a destination based taxation, by analyzing movement of goods, on-board supply, and the location of the recipient.

Determine the time of supply under GST for goods and services by examining invoice dates, payment receipt, and special rules for reverse charge and continuous supply.

Pay taxes under GST electronically for amounts above Rs 10,000, and manage electronic ledgers—tax liability ledger, electronic credit ledger, and electronic cash ledger—on the GST portal, detailing transactions and balances.