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

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

12.00

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

12.00

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

12.00

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

12.00

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)

Academic Year: 
2019-2020
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