Coming soon
Indirect Tax Laws-I
To acquire the ability to analyze and interpret the provisions of the goods and services tax law and recommend solutions to practical problems.
Goods and Services Tax (GST) Law as contained in (CGST) Act, 2017 and (IGST) Act, 2017
• Constitutional aspects
• Levy and collection of CGST and IGST;
• Concept of supply including composite and mixed supplies,
• inter-State supply, intra-State supply, supplies in territorial waters;
• Composition levy
• Charge of tax;
• Exemption from tax;
• Place of supply
• Time and Value of supply
• Input tax credit
• Computation of GST liability
• Procedures under GST – All procedures including registration, tax invoice, credit and debit notes, electronic way bill, accounts and records, returns, payment of tax including reverse charge, refund, job work
• Provisions relating to electronic commerce
• Liability to pay in certain cases
• Administration of GST;
• Assessment and Audit
• Inspection, Search, Seizure and Arrest
• Demand and Recovery
• Offences and Penalties
• Advance Ruling
• Appeals and Revisions
Reference Books
1. Indirect Tax Law & Practice- Yogendra Bangar (Aadhya Academy)
2. Study Material Published by ICAI
3. Scanner: Arun Kumar (Suchitra Prakashans P Ltd)
Note- (1) 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
(2) If new legislations are enacted in place of the existing legislations relating to Goods and Service tax and Customs Act, the syllabus will accordingly include such new legislations in the place of the existing legislations with effect from the date to be notified by the Institute.
