#3 "Last Moment TYBCom Indirect Taxation Revision | Full Syllabus Cover"Siraj Shaikh

### **TYBCom Indirect Taxation – Full Syllabus Overview**

#### **1. Introduction to Indirect Taxes**
- Meaning & Characteristics of Indirect Taxes
- Difference Between Direct & Indirect Taxes
- Advantages & Disadvantages of Indirect Taxes
- Types of Indirect Taxes in India (Pre-GST)

#### **2. Goods and Services Tax (GST) – Overview**
- Meaning & Need for GST
- Features of GST
- Dual GST Model (CGST, SGST, IGST)
- GST Council & Its Functions
- Benefits of GST for Economy, Business & Consumers

#### **3. GST Structure and Registration**
- Components of GST (CGST, SGST, IGST, UTGST)
- Taxable Event Under GST (Supply of Goods & Services)
- GST Rates & Slabs
- Registration Under GST (Threshold Limit, Voluntary Registration)
- Cancellation & Revocation of GST Registration

#### **4. Levy & Collection of GST**
- Meaning of Supply (Goods & Services)
- Place of Supply & Time of Supply Rules
- Value of Supply & Tax Calculation
- Reverse Charge Mechanism (RCM)
- Composition Scheme (Eligibility, Benefits, & Tax Rates)

#### **5. Input Tax Credit (ITC)**
- Meaning & Importance of ITC
- Conditions for Claiming ITC
- Blocked Credits (Items on Which ITC Cannot Be Claimed)
- ITC Reversal & Matching Concept

#### **6. GST Returns & Payments**
- Types of GST Returns (GSTR-1, GSTR-3B, GSTR-9, etc.)
- Due Dates for GST Return Filing
- Process of Filing GST Returns Online
- Payment of GST & Late Fee/Penalty

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Видео #3 "Last Moment TYBCom Indirect Taxation Revision | Full Syllabus Cover"Siraj Shaikh канала Siraj shaikh degree study