Lecture #1 GST Concepts & Overview - mantraelearning.com

📌 Module 1: GST Basic Concepts & Overview

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Lecture #1 GST Concepts & Overview

Lecture #2 GST and Constituion of India

Lecture #3 GST Implemetation and Act Implement with GST

Lecture #4 Types of GST in India

Lecture #5 Meaning and Classification of supply

Lecture #6 Supply as per Sheduled I,II and III (Special Cases)

Knowledge Booster #Types of Supply

Lecture #7 Place of Supply (Goods)

Lecture #8 Place of Supply (Services)

Lecture #9 Time of Supply

Lecture #10 Value of Supply

Lecture #11 GST Registration Requirement – Who needs to register

📌 Module 2: GST Registration Process

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Lecture #1 Who is Required to Register for GST – Turnover Limits & Mandatory Registration

Lecture #2 GST Registration Procedure – Step-by-Step Guide & Documents Required

Lecture #3 Practical Registration Process on GST Portal Practical Part-1

Lecture #4 Practical Registration Process on GST Portal Practical Part-2

Lecture #5 Voluntary GST Registration – Meaning, Benefits & Compliance Guide

Lecture #6 Amendment, Cancellation, Revocation & Suspension of GST Registration

Lecture #7 Amendment of GST Registration Non Core Fields Practical

Lecture #8 Amendment of GST Registration Core Fields Practical

Lecture #9 Common GST Registration Mistakes & How to Avoid Them

📌 Module 3: Composition Scheme under GST

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Lecture #1 Eligibility Criteria for composition scheme, Tax rate Structure, Return & Compliance

Lecture #2 Comparison & Switching

📌 Module 4: Tax Invoice, Credit & Debit Notes

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Lecture #1 Tax Invoice, Credit Note & Debit Note – Mandatory Details

Lecture #2 Bill Of Supply – Diff BOS & Tax Invoice

Lecture #3 E way bill & E invoice

Lecture #4 E way bill & E invoice Practical

Lecture #5 HSN/SAC

📌 Module 5: Input Tax Credit (ITC) & Reconciliation

📌 Module 6: GST Returns & Filing Process

📌 Module 7: Import & Export under GST

📌 Module 8: GST Refunds & Special Cases

GST Simplified Practical Compliance & Filing

In this foundational session of the GST Simplified Practical Compliance & Filing Course, we explore how India’s taxation system evolved and how the Goods and Services Tax (GST) transformed indirect taxation. This lecture builds a strong conceptual base before diving into practical GST compliance.

📚 Topics Covered in This Lesson

Indian Tax Structure:
Overview of Direct and Indirect Taxes, their differences, and how GST unified multiple taxes like VAT, Service Tax, Excise, and CST into one nationwide system.
GST in India and Around the World:
Understand how GST operates globally — with comparisons to systems in countries like Canada, Australia, and Singapore — and how India adopted a dual GST model (CGST + SGST/UTGST + IGST).
GST Implementation Process:
Step-by-step explanation of how GST was introduced in India — from Constitutional Amendment 101 (2016), GST Council formation, GST law drafting, to its official rollout on 1st July 2017.

🎯 Learning Outcomes

After completing this session, you’ll be able to:

- Understand the structure of India’s tax system
- Explain the concept and need of GST
- Describe how GST evolved and implemented in India

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