Project Viva-voce

Paper Code: 
ATG 618
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

The objective of this paper is to understand the practical application of provisions of GST and audit practices.

 

COURSE OUTCOMES (COs):

Course

Learning outcome

 (at course level)

Learning and teaching strategies

Assessment Strategies

Paper Code

Paper Title

ATG  618

Project Viva Voce

CO 232:Acquaintance with the Comprehensive Problems containing detailed provisions of GST.

CO233:Clarity of insights of types of Forms for filing of GST Returns.

CO234:Interpreting the insight of Comprehensive Problems containing detailed provisions regarding Appeals, Revisions, and Inspection.

CO235:Analyzing the cases Studies of Audit of Governments Companies, Audit of Accounts of Private Concerns.

CO236:Inferring and Interpreting  the case studies related to Tax Audit, Management Audit, Social Audit, Environment Audit, EDP Audit

Approach in teaching:

Explanations,

Discussion, Project, Field Trip

 

Learning activities for the students:

Field activities, Presentation, Giving tasks

Observation, Presentation, Report writing

 

6.00
Unit I: 
IGST Act:

Comprehensive Problems containing detailed provisions regarding Place of supply and Zero Rated Supply in IGST

6.00
Unit II: 
IGST Act:

Types of Forms for filing of GST Returns

6.00
Unit III: 
IGST Act:

Comprehensive Problems containing detailed provisions regarding Appeals, Revisions, Inspection, Search and Seizure

6.00
Unit IV: 
Audit

Case Studies of Audit of Governments Companies,
Audit of Accounts of Private Concerns and Partnership Firms

6.00
Unit V: 
Audit

Case studies related to Tax Audit, Management Audit, Social Audit, Environment Audit, EDP Audit (Audit in Computerized environment)

Essential Readings: 

1. Students Guide to Auditing: Aruna Jha(Taxmann)
2. Auditing: Jain, Khandelwal, Pareek (Ramesh Book Depot)
3. Auditing- Agarwal, Agarwal, Tailor(Ajmera Book Company)
4. Basics of GST- Nitya Tax Associates (Taxmann’s Publications)
5. GST- A Practical Approach— Vashistha Chaudhary, Ashu Dalmia, Shaifaly Girdharwal (Taxmann’s Publications)
6. Illustrated Guide to Goods and Services Tax- CA Rajat Mohan (Bharat Publications)

Academic Year: