Goods and Service Tax

Paper Code: 
AAF515
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 as mentioned below.

9.00
Unit I: 
CGST

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

9.00
Unit II: 
Supply

Meaning, Nature, Concept, Scope and Types of Supply
Composition levy, Levy and Collection of Tax, Exemptions from GST

9.00

Time of Suuply
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
Filing of Tax Return

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)

Academic Year: 
2019-2020
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