The objective of this course is to gain knowledge of the provisions of Central Excise, Customs, Service Tax, Central Sales Tax and Value Added Tax as mentioned below.
Introduction and Definitions
Classification of Goods and Valuation of Excisable Goods
Computation of Central Excise Duty, Central Excise Duty and Small Scale Industries, Central Excise Duty-Administration and Appeal Procedure
Customs Act, 1962: Brief Introduction, Important Definitions, Tax Liability and Valuation of Goods
Computation of Customs Duty
Customs Duty Authorities and their powers, Penalty and Prosecutions, Appeals and Revision, Procedure for Import and Export
Concepts and general principles.Charge of service tax and taxable services.Valuation of Taxable Services.Payment of Service Tax and Filling of Returns
Introduction and Definitions, Inter State Sales, Declared Goods, Liability To Tax on Inter State Sales and Rates of Tax Determination of Taxable Turnover and Computation of Sales Tax, Registration of Dealers, Procedure of Assesment and Collection of Tax, Penalties and Prosecution, Prescribed Forms, Liability in Special Cases, Appeals
Introduction and Definitions, Incidence of Tax, Levy of Tax and Exemption of Tax Determination of Taxable Turnover and Computation of Tax, Registration of Dealers, Filing of Returns, Procedure of Assesment, Tax Liability, Payment, Recovery and Refund of Tax, Interest, Penalties, Prosecution and Composition, Appeals, Revision and Settlement, Value Added Tax Authorities and their Rights
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