Goods and Services Tax - Practical

Paper Code: 
25CATG512
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

This course will enable the students develop an understanding of the practical applicability of provisions of Goods and Services Tax

Course Outcomes: 

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Course

Learning outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course title

25CATG512

Goods and Services Tax – Practical

(Practical)

CO151: Attain an understanding about nitty-gritties(Forms) involved in seeking Registration under GST and assess the awareness about Recent amendments regarding exemptions under GST     CO152:   Classify types of supply and infer provisions and compliances applicable to composition dealers.               CO153: Analyze various types of GST Liabilities and infer provisions pertaining to Reverse Charge Mechanism.        

CO154: Generation of E waybills on the portal – Steps involved

CO155: Evaluate Case studies on GST Audits and maintenance of records

CO156: Contribute effectively in course-specific interaction

Approach in

teaching: Interactive Lectures, Tutorials, Class discussions

 

Learning

activities for the

students: Assignments, application based questions, case studies and group discussions

Class test, Semester end examinations, Quiz, Solving Numerical problems in tutorials, Assignments, Class Presentation, Individual and group projects

 

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6.00
Unit I: 
Applicable Forms for Registration under GST:

• Study of various forms involved for seeking registration under GST and amendment thereof.
• Recent amendments regarding exemptions of goods and services from GST

6.00
Unit II: 
Composition Dealers and Type of Supply

• Differentiation between exempt, zero rated and taxable supplies taking practical examples of these supplies.
• Detailed practical study of composition dealers and compliances observed by them

6.00
Unit III: 
GST Liabilities and Reverse Charge Mechanism:

• Case studies based on various GST liabilities and identifying live examples where reverse charge mechanism is applicable

6.00
Unit IV: 
Generation of E-Way Bills

• Procedure for Generation of E-Way Bills on the common portal

6.00
Unit V: 
GST Audit and Maintenance of Records:

• Case studies on GST Audits and maintenance of records

Essential Readings: 

● Chaudhary, V., Dalmia, A., & Girdharwal, S. GST- A practical Approach. Taxmann's Publications.
● Patel, & Choudhary. Goods and Service Tax. Choudhary Prakashan.
● Shah, & Mangal. Goods and Services Tax. Ramesh Book Depot.
● Nitya Tax Associates, Basics of GST. Taxmann’s Publications
● Ahuja, G. & Gupta, R. Professional Approach to Direct Taxes. Bharat Law House Pvt Ltd, New Delhi
● Vinod. K. Singhania. Direct Tax Planning and Management. Taxmann’s
● Tax Planning. RBD Publications

References: 

Suggested Readings:
● Mohan, R. Illustrated Guide to Goods and Services Tax. Bharat Publications
● Bangar, V. & Bangar, Y. Beginner’s Guide to GST. Aadhya Publications
● Bhargava, S.R & Jain N.L . Tax Planning via Status in Direct tax matters
● Shrivastva , E. A. Corporate Tax Planning

e-Resources
● https://selfservice.gstsystem.in
● http://www.idtc.icai.org/gst.html
● https://taxmantra.com/wp-content/uploads/2017/03/GST-Ebook.pdf
● https://gstcouncil.gov.in
● https://cleartax.in/s/gst-book-online-pdf
● https://cbic-gst.gov.in

Reference Journals:
● Tax World
● The Chartered Accountant
● The Economist

Academic Year: 
2025-2026
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