Project Viva-Voce (Practical)

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.

COURSE OUTCOMES (COs):

Course

Learning outcome

 (at course level)

Learning and teaching strategies

Assessment Strategies

Paper Code

Paper Title

ATG 518

Project Viva Voce

CO 1:Have knowledge of exemptions of goods and services from GST.

CO 2:Understand practical apportionment of Input Tax Credits.

CO 3:Utilize information by generating E-Way bills on the common portal.

CO 4:Demonstrate a basic understanding of tax planning.

CO 5:Able to understand amendments made from  time to time in Finance Act related to individuals.

 

Approach in teaching:

Interactive Lectures, Discussion, Tutorials, Team teaching

 

Learning activities for the students:

Self learning assignments, Effective questions, Seminar presentation, Giving tasks.

Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects

 

 

 

 

 

 

 

 

 

 

6.00
Unit I: 
Practical compliances regarding procedure for registration
  • Recent amendments regarding exemptions of goods and services from GST 
6.00
Unit II: 
Practical apportionment of Input Tax Credits
6.00
Unit III: 
Practical problems related to computation of tax liability
  • Procedure for Generation of E-Way Bills on the common portal
6.00
Unit IV: 
Tax Planning:
  • Case studies on tax planning related to Investments.
  • Tax incentives for industrial development and Tax holidays
6.00
Unit V: 
Detailed study of the latest Finance Act (Provisions related to Individual Assessee)
References: 
  • Basics of GST- Nitya Tax Associates (Taxmann’s Publications)
  • GST- A Practical Approach—  Vashistha Chaudhary, Ashu Dalmia, Shaifaly Girdharwal (Taxmann’s Publications)
  • Illustrated Guide to Goods and Services Tax- CA Rajat Mohan (Bharat Publications)
  • Biginner’s Guide to GST- Vandana Bangar, Yogendra Bangar (Aadhya Publications)
  • Goods and Service Tax-Patel, Choudhary (Choudhary Prakashan)
Academic Year: 
2020-2021
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