Goods and Service Tax

Paper Code: 
ATG 516
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

The objective of this course is to gain knowledge of the provisions of Goods and Service tax

9.00

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

9.00

Supply- Meaning, Nature, Concept, Scope and Types of Supply

Composition levy, Levy and Collection of Tax, Exemptions from GST

9.00

Time of Supply, Value of Supply, Place of Supply

Input Tax Credit

9.00

Reverse Charge Mechanism, Applicable rates of GST, Payment of Tax, Computation of GST liability

9.00

Maintenance of Records , E-ways Bills and rules, Administration and Audit

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: 
2019-2020
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