Course |
Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
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Paper Code |
Paper Title |
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ATG 422 |
Practical Approach to Goods and Services Tax |
CO 97: Learn and interpret the specified provisions of IGST Act CO 98 : Recall the process of filing returns under GST CO 99 : Interpret the provisions relating to Offences, Penalties and Punishments- Compounding of offences, Appeals and Revisions CO 100 : Recognize the statutory compliances related to Advanced Ruling, Miscellaneous Provisions, Job Work Procedures and Anti Profiteering.Have an overview of Customs Act (on points specified) and compute Customs Duty CO 101: To emphasise the application of theoretical concepts of GST CO 102: To apply critical thinking and problem solving approach on various GST issues |
Interactive Lectures, Discussion, Tutorials · Reading assignments, Demonstration · Learning activities for the students · Self learning assignments, Application based questions
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Class test, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects Semester end examinations, |
Integrated Goods and Service Tax Act
• Definition, levy and collection of Tax in IGST,
• Place of supply
• Zero Rated Supply in IGST,
• Administration, Refund and Apportionment of Tax and settlement of funds in IGST
• Filing of Tax Return
• Demand, Recovery and liability to pay
• Inspection, Search, Seizure and Arrest
• Offences, Penalties and Punishments- Compounding of offences
• Appeals and Revisions,
• Advance Ruling,
• Miscellaneous Provisions
• Job Work Procedure and Anti-Profiteering
Customs Act :An Overview of Customs Act
Levy and collection of customs duties; Types of Custom duties;
Tax Liability and valuation of Goods,
Computation of Customs duty,
Procedure for Import and Export
1. Basics of GST- Nitya Tax Associates (Taxmann’s Publications)
2. GST- A Practical Approach—VashisthaChaudhary, AshuDalmia, ShaifalyGirdharwal(Taxmann’s Publications)
3. Illustrated Guide to Goods and Services Tax- CA Rajat Mohan (Bharat Publications)
4. Biginner’s Guide to GST- VandanaBangar, YogendraBangar (Aadhya Publications)
5. Goods and Service Tax-Patel, Choudhary (ChoudharyPrakashan)