Goods and Service Tax

Paper Code: 
ATG-516
Credits: 
3
Contact Hours: 
45.00
Objective: 

The objective of this course is to gain knowledge of the provisions of Goods and Service Tax as mentioned below.

9.00
Unit I: 

CGST- Basic Knowledge, Legal Framework of CGST, Procedure for registration under CGST

9.00
Unit II: 

Composition levy, Levy and Collection of Tax, Payment of Tax

9.00
Unit III: 

Time, Value and Types of Supply, Exemptions from GST, Input Tax Credit

9.00
Unit IV: 

Reverse Charge Mechanism, Tax Refund, Administration, Tax Assessment and Audit

9.00
Unit V: 

Maintenance of Records and E-ways, Filing of Tax Return, Demand, Recovery and Liability to tax

 

 

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. Goods and Service Tax-Patel, Choudhary (Choudhary Prakashan)
References: 
  1. Illustrated Guide to Goods and Services Tax- CA Rajat Mohan (Bharat Publications)
  2. Biginner’s Guide to GST- Vandana Bangar, Yogendra Bangar (Aadhya Publications)

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: 
2018-2019
  • Printer-friendly version
  • PDF version