Goods and Service Tax

Paper Code: 
BCS 414
Credits: 
3
Max. Marks: 
100.00
Objective: 

To acquire knowledge, interpretational skills and practical applications on Customs and GST Laws.

 

9.00
Unit I: 

An Overview on Goods and Services Tax ‘GST’: Introduction; Constitutional Aspects & Administration; GST models; Levy and collection of CGST and IGST; Composition scheme & Reverse Charge, Exemptions.

Supply: Meaning& scope, types of supply (composite/mixed inter/ intra); Time, Place and Value of Supply

 

9.00
Unit II: 

Taxable Supply; Import and Export of Goods or Services under GST, Classification of Goods and Services; Job work provisions, agency contracts, e-commerce & TCS.

Input Tax Credit & Computation of GST Liability: Input tax credit; Computation of GST liability.

 

9.00
Unit III: 

Procedural Compliance under GST: Registration; Tax Invoice, Debit & Credit Note, Account and Record, Electronic way Bill, Payment of Tax, TDS, Returns & Refund, Valuation, Audit & Scrutiny; Assessment.

 

9.00
Unit IV: 

Demand and Recovery, Advance Ruling, Appeals and Revision.

Inspection, search, seizure, offences & penalties.

Compliance rating, anti-profiteering, GST practitioners, authorized representative, professional opportunities

 

9.00
Unit V: 

Integrated Goods and Service Tax (IGST).

Union Territory Goods and Service tax (UTGST).

GST Compensation to States.

 Industry/ Sector Specific Analysis

 

References: 

Reference Books
1. Study Material Published by Institute of Companies Secretary of India
2. Scanner-Arun Kumar (Shuchita Prakashans(P) Ltd)

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
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