EDUCBA

GST Chargeability and Reverse Charge Rules

EDUCBA

GST Chargeability and Reverse Charge Rules

EDUCBA

Instructor: EDUCBA

Gain insight into a topic and learn the fundamentals.
9 hours to complete
Flexible schedule
Learn at your own pace
Gain insight into a topic and learn the fundamentals.
9 hours to complete
Flexible schedule
Learn at your own pace

What you'll learn

  • Analyze GST chargeability and identify taxable supplies under GST provisions.

  • Differentiate composite supply, mixed supply, and reverse charge transactions.

  • Apply GST registration and compliance rules to business transaction scenarios.

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Recently updated!

May 2026

Assessments

16 assignments

Taught in English

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There are 4 modules in this course

This module introduces the foundational principles of GST chargeability and explains when GST becomes applicable to a transaction. Learners will explore the definitions of goods and services under GST law and understand how taxability is determined through key provisions such as the charging section. By the end of the module, learners will build a clear conceptual base for analyzing taxable supplies under GST.

What's included

6 videos4 assignments

This module explains how GST is applied to intra-state transactions and introduces the structure of CGST and SGST. Learners will examine the charging provisions of GST law and understand how the place of supply and location of the supplier determine the applicable taxes. Practical illustrations help clarify the application of CGST and SGST in real business transactions.

What's included

6 videos4 assignments

This module explores special classifications of supply under GST, including composite supply, mixed supply, and the reverse charge mechanism. Learners will understand how bundled supplies are taxed and how reverse charge shifts tax liability from the supplier to the recipient. These concepts help learners interpret complex GST transactions accurately.

What's included

6 videos4 assignments

This module focuses on the practical application of reverse charge provisions and explains the GST registration requirements for businesses. Learners will examine reverse charge for specified goods, services, and transactions involving unregistered suppliers. The module also clarifies registration thresholds and compliance responsibilities for taxpayers under GST.

What's included

7 videos4 assignments

Instructor

EDUCBA
EDUCBA
1,288 Courses292,323 learners

Offered by

EDUCBA

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