GST

Important
topics

CA Amit Mahajan

9969842303

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Tax Notes and Guidance
 G- ST Most
em
IMP
un
Topics
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Chapter Name Important Topics

☐ ITC ☐ conditions for availing ITC

2) Blocked credit
'

18 (4)
3) section 18 (1) &
4) utilization of ITC
2) Exemptions ☐ Agricultural sector

2) Education
/
"

3) Transport of Goods Passengers .

4) Govt sector .

man

Admission events
6) to

7) Performance artist .

by
8) RWA

a) Legal services

to] other services

CA Amit Mahajan | 9969842303 | Telegram - Tax Notes and Guidance

Chapter Name
Important Topics

sections ✓
3) v05 ALL

Refer
sections my
4) TOS ALL →

master chart
to

uploaded on ← remember the

Group
.

5) Registration if who is
reqd to register ? ?
2) Learn to compute 1- to
Agg
-

3) Aad hav Authentication .

cancellation
"

of
4) Reg - Reasons
whom?
→
By
5) suspension
"
core fields
in ,
6) changes Reg ↳ Non core
fields .

7) Revocation of cancellation .

6) Returns if GSTR I
QtÉu)✓⑨
-

2) USTR-313

3) 1st Return
sins ✓ OTP ✓
4) Nil Return →

5) Annual Return
-

161 Late fees for filing Return

µ
Author

2) RCM → Renting of tar

↳ Director

3) composition
[ Please check as]

8) supply ☐ schedule I

2)
services
by F- 'er to F- be
/ E' ee → E'er

schedule II
3)
↳ immovable
property 's
↳ hand under const

↳ Bldg
→
↳ After const
"

AOP / BOI
4) Arndt on

1cIfÉs§ member

÷
I
- - -
- -

g-
-

chargeable MIT chargeable

Mixed
si composite 4
supply
→ Remember the Imp words
bundled ,
( Prine .

Supply Naturally ,

Artificially bundled )

CA Amit Mahajan | 9969842303 | Telegram - Tax Notes and Guidance

a) Misc .
if E- invoicing .

2) Dr note / or note

③ E-
way bill / blocking of e-
way
bill .

which
4) Basic concepts
→
taxes are

subsumed

5) HSN code

cross utilise
of i yegg
can we
b) Payment
Tax .
Electronic cash Ledger ? ?

Tax ✓

4
f. accredit
can
# Int ✗

] Pen
utilized
. ✗

Ledger fees +

compute Intron
3) How to

late payment
I

CA Amit Mahajan | 9969842303 | Telegram - Tax Notes and Guidance