This module focuses on the concept of supply under GST, which forms the basis of taxation in the GST framework. It explores composite supply, exempt supply, and zero-rated supply, along with the possible GST tax rate structures applicable to different goods and services.

This module explains the concept of time of supply in GST, which determines when the tax liability arises. Learners explore time of supply rules for goods and services, reverse charge mechanisms, and residual provisions used when specific rules are not applicable.

This module examines place of supply rules, which determine whether a transaction is treated as intra-state or inter-state. Learners explore how these rules affect the type of tax applied and understand how changes in GST rates impact transactions.

This module explores the valuation rules used to determine the taxable value of goods and services under GST. It also discusses related party transactions, valuation concepts, and the composition levy scheme designed to simplify tax compliance for small businesses.

This module introduces the reverse charge mechanism (RCM) and explains situations where the recipient is responsible for paying GST. It also explores input tax credit (ITC), its eligibility conditions, time limits, and practical examples of claiming ITC.

This module focuses on GST return filing, invoicing rules, and compliance procedures. Learners understand different types of GST returns, invoice requirements, debit and credit notes, and the consequences of failing to comply with return filing obligations.

This module explores advanced GST compliance topics such as E-way bills, audits, penalties, payment procedures, and e-commerce taxation. It concludes by examining the taxable event and scope of supply in GST, providing a comprehensive understanding of how GST applies to various business activities.