Coming soon
Goods and Services Tax Act-II
Objective- This course will enable the students to:
• Know the procedure for Payment of GST involving various E-ledgers
• Understand the rules for generation of E-way Bills and its requirement
• Know the essentials of filing Tax Returns, Tax Assessments and Tax Refund
• Have an overview of Demand, Recovery, Inspection, Search, Seizure and Arrest
• Know the summarized provisions related to Offences, Penalties and Punishments
COURSE LEARNING OUTCOME:
Students will be able to:
• Know the procedure for payment of GST
• Understand the concept and requirement of E-way Bills
• Comprehend the procedure of tax filing, tax assessment and tax refund
• Outline the broad framework of Demand, Recovery, Inspection, Search, Seizure and Arrest
• Have an idea about the provisions related to Offences, Penalties and Punishments
Applicable rates of GST
Payment of Tax-Electronic Cash Ledger, Electronic Credit Ledger, Electronic Liability Register, Interest on Delayed Payment, TDS, TCS
Maintenance of Records
E-ways Bills and rules,
Administration and Audit,
Filing of Tax Return, Tax Assessment, Tax Refund
Demand, Recovery and liability to pay
Inspection, Search, Seizure and Arrest,
Appeals and Revisions
Offences, Penalties and Punishments , Advance Ruling
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)
