Coming soon
Indirect Tax Laws-I
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Course |
Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
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Paper Code |
Paper Title |
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BCP-514 |
Direct Tax Laws-II |
CO 168: Analyze Appeals and Revision, Settlement of Tax Cases, Penalties, Offences & Prosecution CO 169: Describe the Liability in Special Cases CO 170:Compare and contrast the concept of equalization levy and model tax conventions CO 171:Explain the concepts, principles and provisions of International Taxation and Non residents CO 172:Comprehend and appreciate the country by country reporting requirements and matters related to tax treaties and FBPS
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Approach in teaching: Interactive Lectures, Discussion, Tutorials, Reading assignments
Learning activities for the students: Self learning assignments, Effective questions, Seminar presentation,
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Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects |
Introduction to GST in India including Constitutional aspects
Levy and collection of CGST and IGST – Application of CGST/IGST law; Concept of supply including composite and mixed supplies, inter-State supply, intra-State supply, supplies in territorial waters;
Charge of tax including reverse charge; Exemption from tax; Composition levy, Place of supply
Time and Value of supply, Input tax credit, Computation of GST liability
Procedures under GST including registration, tax invoice, credit and debit notes, electronic way bill, accounts and records
Procedures under GST including returns, payment of tax including tax deduction at source and tax collection at source, refund, job work Liability to pay in certain cases
1. Indirect Tax Law & Practice- Yogendra Bangar (Aadhya Academy)
2. Study Material Published by ICAI
3. Scanner: Arun Kumar (Suchitra Prakashan P Ltd)
