Indirect Tax

(i) Concept and features of indirect taxes
(ii) Principal indirect taxes

(i) GST Laws: An introduction including Constitutional aspects
(ii) Levy and collection of CGST and IGST
a) Application of CGST/IGST law
b) Concept of supply including composite and mixed supplies

c) Charge of tax
d) Exemption from tax
e) Composition levy
(iii)Registration
(iv) Basic concepts of time and value of supply

(vi) Input tax credit
(vii) Computation of GST liability
(ix) Tax invoice; Credit and Debit Notes

; Electronic way bill
(x) Returns
(xi) Payment of tax including reverse charge