CBEC Compilation of 51 GST Flyers updated as on 1st January, 2018,

CBEC Compilation of 51 GST Flyers  updated as on 1st January, 2018, 

Central Board of excise and Custome has released a compilation of 51 GST flyers. 

These Flyers which are on important topics of GST are being brought out by the National Academy of Customs, Indirect Taxes, &Narcotics (NACIN), the apex training institution under the Central Board of Excise & Customs (CBEC).

These Flyers are being issued from time to time and are available on the GST Council website as well as the CBEC website. Till date, 51 Flyers have been issued and more are being issued on an ongoing basis. These flyers have been quite popular as they have been written from the layman’s perspective in a simple and lucid language to promote conceptual understanding of GST. These Flyers have now been updated as on 1st January, 2018, in view of the significant developments since the time they were released.

“NACIN is now coming out with this compilation containing all the 51 Flyers released till date for ease of reference. I am sure this compilation will continue to spread awareness of GST not only among the Tax officers and taxpayers but also people at large.” said Vanaja N. Saran, the Chairman, CBEC who congratulated NACIN and her team for this outreach effort.

The compilation of 51 GST Flyers runs into 468 pages and covers the following important topics:

1. Registration under GST Law.
2. Cancellation of Registration in GST
3. The Meaning and Scope of Supply
4. Composite Supply and Mixed Supply
5. Time of Supply in GST
6. GST on advances received for future supplies
7. Concept of Aggregate Turnover in GST
8. Non-resident taxable person in GST
9. Casual taxable person in GST
10. Input Service Distributor in GST
11. Composition Levy Scheme in GST
12. Reverse Charge Mechanism in GST
13. Tax Invoice and other such instruments in GST
14. Accounts and Records in GST
15. Credit Note in GST
16. Debit Note in GST
17. Electronic Cash/Credit Ledgers and Liability Register in GST
18. Electronic Way Bill in GST
19. Input Tax Credit Mechanism in GST
20. Transition Provisions under GST
21. Integrated Goods and Services Tax Act
22. Compensation cess in GST
23. Imports in GST Regime
24. Zero Rating of Supplies in GST
25. Deemed Exports in GST
26. Pure Agent Concept in GST
27. Job Work under GST
28. Works Contract in GST
29. Valuation in GST
30. Margin Scheme in GST
31. Provisional Assessment in GST
32. Returns in GST
33. Statement of Outward Supplies (GSTR-1) in GST
34. Refunds under GST
35. Refund of Integrated Tax paid on account of zero rated supplies
36. Refund of unutilised Input Tax Credit (ITC)
37. Advance Ruling Mechanism in GST
38. Goods Transport Agency in GST
39. GST on Charitable and Religious Trusts
40. GST on Education Services
41. GST on Co-operative Housing Societies
42. Online Information Data Base Access and Retrieval (OIDAR) Services in GST
43. GST Practitioners
44. National Anti-Profiteering Authority in GST
45. Benefits of Goods and Services Tax (GST)
46. Special Audit in GST
47. TDS Mechanism under GST
48. TCS Mechanism under GST
49. Inspection, Search, Seizure and Arrest
50. Appeals and Review Mechanism under GST
51. Recovery of Tax

CBEC compilation of 51 GST Flyers Click Here >> to download