Project Viva-Voce (Practical)

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 1:Understand the Comprehensive Problems containing detailed provisions of GST.

CO 2:Develop and insight of Types of Forms for filing of GST Returns.

CO 3:Develop and insight of Comprehensive Problems containing detailed provisions regarding Appeals, Revisions, and Inspection.

CO 4:Develop and insight of Case Studies of Audit of Governments Companies, Audit of Accounts of Private Concerns.

CO 5:Develop and insight of 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: 
Comprehensive Problems containing detailed provisions regarding Place of supply and Zero Rated Supply in IGST
6.00
Unit II: 
Types of Forms for filing of GST Returns
6.00
Unit III: 
Comprehensive Problems containing detailed provisions regarding Appeals, Revisions, Inspection, Search and Seizure
6.00
Unit IV: 
Case Studies of Audit of Governments Companies, Audit of Accounts of Private Concerns and Partnership Firms
6.00
Unit V: 
Case studies related to Tax Audit, Management Audit, Social Audit, Environment Audit, EDP Audit (Audit in Computerized environment)
Essential Readings: 

                                                                                  

 

                                                           

 

References: 
  • Students Guide to Auditing: Aruna Jha(Taxmann)
  • Auditing: Jain, Khandelwal, Pareek (Ramesh Book Depot)
  • Auditing- Agarwal, Agarwal, Tailor(Ajmera Book Company)
  • 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)

 

 

Academic Year: 
2020-2021
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