The objective of this course is to gain knowledge of the provisions of Goods and Service Tax and Customs Act
IGST- Definition, levy and collection of Tax in IGST, Place of supply and Zero Rated Supply in IGST
Administration, Refund and Apportionment of Tax in IGST
Applicable Rates of GST, Computation of GST Liability, Appeals and Revisions
Customs Duty
Customs Act, 1962: Brief Introduction, Important Definitions, Types of customs duties, Tax Liability and Valuation of Goods
Computation of Customs Duty. Authorities and their powers, Penalty and Prosecutions, Appeals and Revision, Procedure for Import and Export
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)