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.
CGST- Basic Knowledge, Legal Framework of CGST, Procedure for registration under CGST, Composition levy, Levy and Collection of Tax, Payment of Tax
Time, Value and Types of Supply, Exemptions from GST, Input Tax Credit, Reverse Charge Mechanism, Tax Refund, Administration, Tax Assessment and Audit
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
Administration, Refund and Apportionment of Tax in IGST; Applicable Rates of GST, Computation of GST Liability.
Appeals and Revisions, Advance Ruling, , Inspection, Search, Seizure and Arrest, Offences, Penalties and Punishments; Transitional Provisions, Miscellaneous Provisions, Job Work Procedure and Anti-Profiteering
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