Indirect Tax Laws-I

Paper Code: 
BCP-515
Credits: 
4
Contact Hours: 
60.00
Max. Marks: 
100.00
Objective: 

Course

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

Paper Code

Paper Title

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

 

Approach in teaching:

Interactive Lectures, Discussion, Tutorials, Reading assignments

 

Learning activities for the students:

Self learning assignments, Effective questions, Seminar presentation,

 

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

 

12.00

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;

12.00

Charge of tax including reverse charge; Exemption from tax; Composition levy, Place of supply

12.00

Time and Value of supply, Input tax credit, Computation of GST liability

12.00

Procedures under GST including registration, tax invoice, credit and debit notes, electronic way bill, accounts and records

12.00

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

References: 

1. Indirect Tax Law & Practice- Yogendra Bangar (Aadhya Academy)
2. Study Material Published by ICAI
3. Scanner: Arun Kumar (Suchitra Prakashan P Ltd)

Academic Year: