Indirect Tax Laws-I

Paper Code: 
BCP-514
Credits: 
3
Max. Marks: 
100.00
9.00
Unit I: 

Goods and Services Tax (GST) Law as contained in the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017

  • 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; Exemption from tax; Composition levy

 

9.00
Unit II: 
  • Place of supply
  • Time and Value of supply
  • Input tax credit
  • Computation of GST liability

 

9.00
Unit III: 
  • 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

 

9.00
Unit IV: 
  • Liability to pay in certain cases
  • Administration of GST; Assessment and Audit
  • Inspection, Search, Seizure and Arrest

 

9.00
Unit V: 
  • Demand and Recovery
  • Offences and Penalties
  • Advance Ruling

 

References: 
  1. Indirect Taxes Law & Practices-V.S Datey(Taxmann Publications New Delhi)
  2. Indirect Taxtion- V Balachandran ( Sultan Chand & Sons New Delhi)
  3. Systematic Approach to Indirect Taxes-Dr Sanjeev Kumar (Bharat Law House New Delhi)
  4. Customs Law & Procedure- SP Bhatnagar (Centex Publications New Delhi)
  5. Central Excise-Law, Practice & Procedure-Acharya Shuklendra(Modern Law House Allahbad)
  6. Study Material Published by ICAI
  7. Scanner: Arun Kumar (Suchitra Prakashans )
     

 

 

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 central excise, customs and service tax, the syllabus will accordingly include such new legislations in place of the existing legislations with effect from the date to be notified by the Institute. Students shall not be examined with reference to any particular State VAT Law.

Academic Year: 
2018-2019
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