Accounting and Taxation
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Home > Indirect Taxes

Indirect Taxes [1]

Paper Code: 
BCS 318
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

To acquire knowledge and understanding of Indirect Tax Laws.

9.00

Concept of Indirect Taxes at a glance : Background; Constitutional powers of taxation; Indirect taxes in India – An overview; Pre-GST tax structure and deficiencies; Administration of Indirect Taxation in India; Existing tax structure.

Basics of Goods and Services Tax β€˜GST’: Basics concept and overview of GST; Constitutional Framework of GST; GST Model – CGST / IGST / SGST / UTGST; Taxable Event; Concept of supply including composite and mixed supply; Levy and collection of CGST and IGST; Composition scheme & Reverse Charge; Exemptions under GST.

9.00

Concept of Time, Value & Place of Taxable Supply: Basic concepts of Time and Value of Taxable Supply; Basics concept of Place of Taxable Supply.

 

Input Tax Credit & Computation of GST Liability- Overview.

9.00

Procedural Compliance under GST: Registration; Tax Invoice, Debit & Credit Note, Account and Record, Electronic way Bill; Return, Payment of Tax, Refund Procedures; Audit.

9.00

Basic overview on Integrated Goods and Service Tax (IGST), Union Territory Goods and Service tax (UTGST), and GST Compensation to States.

9.00

Overview of Customs Act: Overview of Customs Law; Levy and collection of customs duties; Types of Custom duties;

Classification and valuation of import and export goods; Exemption; Officers of customs; Administration of Customs Law; Import and Export Procedures; Transportation, and Warehousing; Duty Drawback; Demand and Recovery; Confiscation of Goods and Conveyances; Refund.

References: 

1.  Study Material Published by ICSI

2. Scanner-Arun Kumar(Shuchita Prakashans (P) Ltd)

Academic Year: 
2019-2020 [2]

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Source URL: https://accountingtaxation.iisuniv.ac.in/courses/subjects/indirect-taxes-0

Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/indirect-taxes-0
[2] https://accountingtaxation.iisuniv.ac.in/academic-year/2019-2020