Accounting and Taxation
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Home > Goods and Service Tax

Goods and Service Tax [1]

Paper Code: 
BCS 414
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

To acquire knowledge, interpretational skills and practical applications on Custom and GST Laws.

9.00

An Overview on Goods and Services Tax ‘GST’: Introduction; Constitutional Aspects & Administration; GST models; Levy and collection of CGST and IGST; Composition scheme & Reverse Charge, Exemptions.

Supply : Meaning & scope, types of supply (composite/mixed inter/ intra); Time, Place and Value of Taxable Supply.

9.00

Supply: Import and Export of Goods or Services under GST, Classification of Goods and Services; Job work provisions, agency contracts, e-commerce & TCS.

Input Tax Credit & Computation of GST Liability: Input tax credit; Computation of GST liability.

9.00

Procedural Compliance under GST: Registration; Tax Invoice, Debit & Credit Note, Account and Record, Electronic way Bill, Payment of Tax, TDS, Returns & Refund, Valuation, Audit & Scrutiny; Assessment.

9.00

Demand and Recovery, Advance Ruling, Appeals and Revision.

Inspection, search, seizure, offences & penalties.

Compliance rating, anti-profiteering, GST practitioners, authorised representative, professional opportunities.

9.00

Integrated Goods and Services Tax (IGST).

Union Territory Goods and Services tax (UTGST).

GST Compensation to States.

Industry / Sector Specific Analysis.

References: 
  1. Study Material Published by Institute of Companies Secretary of India
  2. Scanner-Arun Kumar(ShuchitaPrakashans(P) Ltd)
Academic Year: 
2019-2020 [2]

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Source URL: https://accountingtaxation.iisuniv.ac.in/courses/subjects/goods-and-service-tax-5

Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/goods-and-service-tax-5
[2] https://accountingtaxation.iisuniv.ac.in/academic-year/2019-2020