CA. ARPIT RAJAWAT ( FCA , M.COM. DISA ( ICAI), )
EDUCATOR BY PASSION AND CHARTERED ACCOUNTANT BY PROFESSION





CA  Arpit Rajawat

GST is introduced in India from 1/07/2017. 
GST is a indirect tax means the burden of tax is shifted to another person.
GST is basically value added tax in which tax paid at earlier stage will be allowed as credit.

Choose from the various concepts taught in a comprehensible way for students looking to strengthen their CA preparation.

CA Foundation

Hindi

(Hindi) GST - Introduction: CA Exams

GST - BASIC CONCEPT 
It is a indirect tax means the burden of tax is on the final consumer.
Burden of tax is shifted on another person.
Gst is value added tax , means tax is charged on the value addition by the assessee.
Tax paid on the earlier stage is allowed to be set off which is known as input tax credit.
Gst also provides continues chain of tax credit.

GST - Basic Concept (in Hindi)

GST 
Gst Is a dual taxation system in which union govt. and state govt. Both has right to collect tax. Following system will be used for collection of tax
In case of intra state transactions CGST and SGST is chargeable.
In case of inter state transactions IGST is chargeable.
In case of intra union territory transactions IGST is chargeable.
The rate of CGST and SGST will be equal always.

GST Introduction - Part 2 (in Hindi)

GST - Introduction Part 3 (in Hindi)

GST INTRODUCTION - REGISTRATION
in this video we have discussed about compulsory registration under GST based on turnover
Sec. 22 describe about threshold limit for registration.
If any assessee engaged in supply of goods or service in Manipur , mizoram, nagaland and tripura then turnover limit is 10,00,000 
If any assessee engaged in supply of goods or service in arunachal Pradesh, meghalaya, sikkim, uttrakhand , ponducherry and telengana then limit is 20,00,000
For all other state in case of goods limit is 40,00,000 and for supply of service limit is 20,00,000.

GST Introduction Part 4 (in Hindi)

Concept of supply 
Section 7 (1) meaning and scope of supply 
Section 7 (1) (a) Supply includes sales, exachange , barter , transfer , lease , license, etc.
Section 7 (1) (b) importation of service
Section 7 (1) (c) deemed supply
Section 7 (1) (d) activities treated as supply of goods or services
Section 7 (2) negative list

Lessons

5 lessons • 1h 10m

GST - Basic Concept (in Hindi)

GST Introduction - Part 2 (in Hindi)

GST - Introduction Part 3 (in Hindi)

GST Introduction Part 4 (in Hindi)

GST Introduction Part 5 (in Hindi)