Indirect Taxes I

Paper Code: 
TPT-232
Credits: 
4
Contact Hours: 
60.00
Max. Marks: 
100.00
Objective: 

The objective of this course is to gain knowledge of the provisions of Goods and Service Tax.

12.00
Unit I: 

CGST- Basic Knowledge, Legal Framework of CGST, Procedure for registration under CGST.

12.00
Unit II: 

Composition levy, Levy and Collection of Tax, Payment of Tax.

12.00
Unit III: 

Time, Value and Types of Supply, Exemptions from GST, Input Tax Credit.

12.00
Unit IV: 

Reverse Charge Mechanism, Tax Refund, Administration, Tax Assessment and Audit.

12.00
Unit V: 

Maintenance of Records and E-ways, Filing of Tax Return, Demand, Recovery and Liability to tax .

Essential Readings: 

 

  1. Basics of GST- Nitya Tax Associates (Taxmann’s Publications)
  2. GST- A Practical Approach—  Vashistha Chaudhary, Ashu Dalmia, Shaifaly Girdharwal (Taxmann’s Publications)
  3. Illustrated Guide to Goods and Services Tax- CA Rajat Mohan (Bharat Publications)
  4. Biginner’s Guide to GST- Vandana Bangar, Yogendra Bangar (Aadhya Publications)
  5. Goods and Service Tax-Patel, Choudhary (Choudhary Prakashan)
References: 

 

Note- 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

Academic Year: 
2018-2019
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