Coming soon
GOODS AND SERVICES TAX ACT -I
Course Outcome (COs):
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Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
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CO 06: Understand the Broad Framework of Indirect Taxes in India and Learn the process of registration, amendment and cancellation of registration CO 07: Understand different types of Supply and provisions regarding Composition Scheme under GST CO 08: Calculate Time, Value of Supply as per GST Provisions CO 09: Calculate Place of Supply as per GST Provisions and understand the concept of Input Tax Credit CO 10 : Compute GST liability
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Approach in teaching: Interactive Lectures, Discussion, Tutorials, Team teaching
Learning activities for the students: Self learning assignments, Effective questions, Seminar presentation, Giving tasks. |
Class test, Quiz
Solving problems in tutorials, Assignments
Presentation, Individual and group projects Semester end examinations |
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Concept of Indirect Taxes at a glance
Indirect taxes in India – An overview;
Pre-GST tax structure and deficiencies; Existing tax structure.
CGST- Basic Knowledge, Definitions
Registration: Procedure for registration under GST, Cancellation and revocation of Cancellation
Meaning, concept and scope of supply
· Inter State and Intra State Supply,
· Composite and Mixed Supply,
· Continuous Supply and Zero Rated Supply,
· Taxable and Non Taxable supplies,
Composition levy, Levy and Collection of Tax
Time of Supply
Value of supply
Place of Supply
Input Tax Credit
Computation of Tax Liability
- Basics of GST- Nitya Tax Associates (Taxmann’s Publications)
- GST- A Practical Approach— Vashistha Chaudhary, Ashu Dalmia, Shaifaly Girdharwal (Taxmann’s Publications)
- Goods and Service Tax-Patel, Choudhary (Choudhary Prakashan)
- Illustrated Guide to Goods and Services Tax- CA Rajat Mohan (Bharat Publications)
- Biginner’s Guide to GST- Vandana Bangar, Yogendra Bangar (Aadhya Publications)
