APPLICATIONS OF GOODS & SERVICES TAX– PRACTICAL

Paper Code: 
DATG 612 A
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

COURSE OUTCOMES (COs):

Course outcomes

 

Learning and teaching strategies

Assessment Strategies

On completion of this course, the students will be able to:

CO186: Acquaintance with the Comprehensive Problems containing detailed provisions of GST.

CO187: Clarity of insights of types of Forms for filing of GST Returns.

CO188: Interpreting the insight of Comprehensive Problems containing detailed provisions regarding Appeals, Revisions, and Inspection.

CO189: Analyzing the cases Studies of Audit of Governments Companies, Audit of Accounts of Private Concerns.

CO190: Inferring and Interpreting  the case studies related to Tax Audit, Management Audit, Social Audit, Environment Audit, EDP Audit

Explanations,

Discussion, Project, Field Trip

 

 

Observation, Presentation, Report writing

 

6.00

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

6.00

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

6.00

Comprehensive Problems containing detailed provisions regarding Inspection, Search and Seizure

6.00

Case Studies on types of appeals and revisions

6.00

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 REFERENCE BOOKS:
• 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: 
2023-2024
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