Goods and Service Tax

Paper Code: 
PPA 124
Credits: 
6
Contact Hours: 
90.00
Max. Marks: 
100.00
Objective: 

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.

 

18.00
Unit I: 

CGST- Basic Knowledge, Legal Framework of CGST, Procedure for registration under CGST,  Composition levy, Levy and Collection of Tax, Payment of Tax

18.00
Unit II: 

Time, Value and Types of Supply, Exemptions from GST, Input Tax Credit, Reverse Charge Mechanism, Tax Refund, Administration, Tax Assessment and Audit

18.00
Unit III: 

Maintenance of Records and E-ways, Filing of Tax Return, Demand, Recovery and Liability to tax; IGST- Definition, levy and collection of Tax in IGST, Place of supply and Zero Rated Supply in IGST

18.00
Unit IV: 

Administration, Refund and Apportionment of Tax in IGST; Applicable Rates of GST, Computation of GST Liability.

18.00
Unit V: 

Appeals and Revisions, Advance Ruling, , Inspection, Search, Seizure and Arrest, Offences, Penalties and Punishments; Transitional Provisions, Miscellaneous Provisions, Job Work Procedure and Anti-Profiteering

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. Illustrated Guide to Goods and Services Tax- CA Rajat Mohan (Bharat Publications)
  4. Biginner’s Guide to GST- Vandana Bangar, Yogendra Bangar (Aadhya Publications)
  5. Goods and Service Tax-Patel, Choudhary (Choudhary Prakashan)

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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