Project Viva-voce

Paper Code: 
ATG 518
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

The objective of this paper is to develop an understanding of  the practical aspects of GST and Tax Planning.

6.00

Practical compliances regarding procedure for registration.

Recent amendments regarding exemptions of goods and services from GST

6.00

Practical apportionment of Input Tax Credits

6.00

Comprehensive Problems containing detailed provisions regarding  Reverse Charge Mechanism

6.00

Tax Planning: Doctrine of Form and Substance , Doctrine of Precedence

Judicial Thinking: M/s Mc Dowell and co. Ltd. vs Commercial Tax officer(SC), Ramsay vs. Inland Revenue commissioners, System of Advance Ruling.

6.00

Detailed study of the latest Finance Act (Provisions related to Individual Assessee)

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
  • Printer-friendly version
  • PDF version