Course Outcomes (COs):
Course Outcomes |
Learning and teaching strategies |
Assessment Strategies |
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On completion of this course, the students will be able to: CO202: Organize the broad framework of Indirect Taxes in India and learn the process of registration under CGST. CO203: Evaluate different types of supply and provisions regarding composition levy and various Exemptions under GST. CO204: Calculate Time, Value, and place of money along with input tax credit CO205: Consider the concept of reverse charge Mechanism & Computation of GST Liability CO206: Outline about provisions related to maintenance of records, Generation of E waybills and Filing of tax return |
Interactive Lectures, Tutorials, Class discussion, assignments & application based questions |
Class test, Semester end examinations, Quiz, Solving Numerical problems in tutorials, Assignments, Class Presentation, Individual and group projects |
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· CGST: Basic Knowledge, Important Definitions, Legal, Framework of CGST, Procedure for registration under CGST
· Supply: Meaning, Nature, Concept, Scope and Types of Supply. Composition levy, Levy and Collection of Tax, Exemptions from GST
· Time of Supply: Value of Supply, Place of Supply, Input Tax Credit
· Reverse Charge Mechanism: Applicable rates of GST, Payment of Tax, Computation of GST liability
· Maintenance of Records: E-ways Bills and rules, Filing of Tax Return
https://taxmantra.com/wp-content/uploads/2017/03/GST-Ebook.pdf
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