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

Next