The objective of this course is to gain knowledge of the provisions of Goods and Service Tax as mentioned below.
Course Outcome (COs):
Course |
Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
|
Paper Code |
Paper Title |
|||
AAF 515 |
Goods and Service Tax |
Upon successful completion of this course, the student will be able to: CO 172: Organize the broad framework of Indirect Taxes in India and learn the process of registration under CGST. CO 173: Evaluate different types of supply and provisions regarding composition levy and various Exemptions under GST. CO 174: Calculate Time, Value, and place of money along with input tax credit CO 175: Consider the concept of reverse charge Mechanism & Computation of GST Liability CO 176: Outline about provisions related to maintenance of records, Generation of E waybills and Filing of tax return |
Approach in teaching: Interactive Lectures, Tutorials, Class discussion
Learning activities for the students: To give assignments & application based questions |
Class test, Semester end examinations, Quiz, Solving Numerical problems in tutorials, Assignments, Class Presentation, Individual and group projects |
• Basics of GST- Nitya Tax Associates (Taxmann’s Publications)
• GST- A Practical Approach— Vashistha Chaudhary, Ashu Dalmia, Shaifaly Girdharwal (Taxmann’s Publications)
• Goods and Service Tax-Patel, Choudhary (Choudhary Prakashan)
• Illustrated Guide to Goods and Services Tax- CA Rajat Mohan (Bharat Publications)
• Biginner’s Guide to GST- Vandana Bangar, Yogendra Bangar (Aadhya Publications)