Applications of Goods and Service Tax

Paper Code: 
ATG 616
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

The objective of this course is to gain knowledge of the provisions of Goods and Service Tax

9.00

IGST Act- Definition, Extent and Scope, Levy and collection of Tax in IGST, Power to grant Exemptions

Determination of Nature of Supply (Chapter 4 of IGST Act), Place of supply of both Goods and Services in IGST (Chapter 5 of IGST Act), Provisions regarding Payment of Tax by a supplier of OIDAR Services

 Zero Rated Supply in IGST (Chapter 7 of IGST Act)

9.00

Administration under IGST, Refund of IGST to International Tourists, Apportionment of Tax in IGST

Settlement of Funds

9.00

Filing of Tax Return, Tax Assessment, Tax Refund

9.00

Demand, Recovery and liability to pay Inspection, Search, Seizure and Arrest, Appeals and Revisions

9.00

Offences, Penalties and Punishments , Transitional Provisions, Advance Ruling

Essential Readings: 
  1. Basics of GST- Nitya Tax Associates (Taxmann’s Publications)
  2. GST- A Practical Approach—  Vashistha Chaudhary, Ashu Dalmia, Shaifaly Girdharwal (Taxmann’s Publications)
  3. Illustrated Guide to Goods and Services Tax- CA Rajat Mohan (Bharat Publications)
  4. Biginner’s Guide to GST- Vandana Bangar, Yogendra Bangar (Aadhya Publications)
  5. Goods and Service Tax-Patel, Choudhary (Choudhary Prakashan)
References: 

Note- The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless

Academic Year: 
2019-2020
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