The objective of this course is to gain knowledge of the provisions of Goods and Service Tax
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)
Administration under IGST, Refund of IGST to International Tourists, Apportionment of Tax in IGST
Settlement of Funds
Filing of Tax Return, Tax Assessment, Tax Refund
Demand, Recovery and liability to pay Inspection, Search, Seizure and Arrest, Appeals and Revisions
Offences, Penalties and Punishments , Transitional Provisions, Advance Ruling
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