Applications of Goods and Services Tax - Practical

Paper Code: 
24DATG612A
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

This course will enable the students gain basic understanding about compliances under Goods and Services Tax

Course Outcomes: 

Course Outcomes (COs):

Course

Learning outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course Title

24CATG 612A

Goods and Services Tax – Practical

(Practical)

CO223:   Determine nature of Supply based on simple case studies and refunds on Zero Rated Supply

CO224:   Appraise Judgement passed by competent authorities on Tax Assessments

CO225: Interpret the provisions pertaining to Inspection, Search Seizure

CO226: Explain and comprehend Case Studies on Appeals and Revisions.

CO227: Analyze and infer the rules related to Compounding of offences and Advance Ruling.

CO228: Contribute effectively in course-specific interaction

Approach in teaching: Interactive Lectures, Discussions, Tutorials Problem solving sessions, Presentations.

 

Learning activities for the students: Self-learning assignments, Case Study Analysis, Presentations, Group Discussions.

 

Continuous Assessment Test,

Semester end Examinations,

Quiz,

Solving Numerical problems, Assignments, Class Presentations, Individual & group projects.

 

 

6.00
Unit I: 
Nature of Supply:

● Case Studies on determination of nature of supply, Refunds on Zero Rated supplies

6.00
Unit II: 
Tax Assessment:

● Case studies pertaining to various aspects of Tax Assessment and relevant judgements passes by competent authority

6.00
Unit III: 
Inspection, Search and Seizure:

● Comprehensive Problems containing detailed provisions regarding Inspection, Search and Seizure

6.00
Unit IV: 
Appeals and Revisions:

● Case Studies on types of appeals and revisions

6.00
Unit V: 
Compounding of Offences:

● Case studies on compounding of offences and Practical cases where Advance ruling sought

Essential Readings: 

● Chaudhary, V., Dalmia, A., & Girdharwal, S. GST- A practical Approach. Taxmann's Publications.
● Nitya Tax Associates, Basics of GST. Taxmann’s Publications
● Jha, A. Students Guide to Auditing. Taxmann
● Jain. Khandelwal & Pareek. Auditing. Ramesh Book Depot

References: 

Suggested Readings:
● Mohan, R. Illustrated Guide to Goods and Services Tax. Bharat Publications
● Bangar, V. & Bangar, Y. Beginner’s Guide to GST. Aadhya Publications
● Jain & Khandelwal. Auditing. Shivam Publisher
● Gupta, K. Contemporary Auditing. Tata Mc-Graw Hill
e-Resources
● https://cbic-gst.gov.in
● https://cleartax.in/s/gst-book-online-pdf
● http://www.idtc.icai.org/gst.html
● https://taxmantra.com/wp-content/uploads/2017/03/GST-Ebook.pdf
Reference Journals:
● Tax World
● The Chartered Accountant
● The Economist
● Business World

Academic Year: 
2024-2025
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