This book incorporates: GST Introduction GST Overview Taxable Person in GST GST Migration Process – Migration of the persons registered under earlier law in GST. Registration in GST What is Supply Time of Supply of Goods and Services Value of Supply Place of Supply of Goods or Services or both Determination of Supply in the course of Inter-State trade or Commerce or Intra-State trade or Commerce or Intra-State supplies GST Invoice Format Credit Notes & Debit Notes GST Registration process online- Brief about persons requiring mandatory registration Returns under GST E-Way Bill.