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SALES TAX ACT 1990 OR REFORMED GST WITH RELEVANT RULES / NOTIFICATIONS
Overview, scheme and scope
Comprehension of basis rules and concepts relevant definitions/ concepts
1 Due date [section 2( 9 )]
2 Exempt supply [section 2( 11 )]
3 Goods [section 2 ( 12 )]
4 Input tax [section 2(14) ]
5 Registered person [section 2( 25 )]
6 Supply [section 2(33) ]
7 Tax [section 2( 3 4)]
8 Taxable activity [section 2 ( 41 )]
9 Taxable supply [section 2(43)]
10 Tax period [section 2(43)]
11 Time of supply [section 2( 44 )]
Scope and payment of tax
[Sections 3 to13 with relevant rules 19 to 25]
Scope of chargeability, mode of collection etc.
Zero rating
Change in the rate of tax
Time and manner of payment
Determination of tax liability
Tax credit not allowed
Debit and credit note
Excess amount to be carried forward or refunded
Assessment of tax
Short-paid amounts recoverable without notice
Exemption
Return
[Sections 26, 26AA, section 27 to 29 with relevant Rules 13 to 18]
Monthly return
Turnover tax return
Retail tax return
Special return
Final return
Return deemed to have been made