Published on Accounting and Taxation (https://accountingtaxation.iisuniv.ac.in)

Home > Indirect Taxes I

Indirect Taxes I [1]

Paper Code: 
TPT-232
Credits: 
4
Contact Hours: 
60.00
Max. Marks: 
100.00
Objective: 

The objective of this course is to gain knowledge of the provisions of Goods and Service Tax.

12.00
Unit I: 

CGST- Basic Knowledge, Legal Framework of CGST, Procedure for registration under CGST.

12.00
Unit II: 

Composition levy, Levy and Collection of Tax, Payment of Tax.

12.00
Unit III: 

Time, Value and Types of Supply, Exemptions from GST, Input Tax Credit.

12.00
Unit IV: 

Reverse Charge Mechanism, Tax Refund, Administration, Tax Assessment and Audit.

12.00
Unit V: 

Maintenance of Records and E-ways, Filing of Tax Return, Demand, Recovery and Liability to tax .

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)
References: 

 

Note- The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless

Academic Year: 
2018-2019 [2]

Follow Accounting and Taxation on:

IIS (Deemed to be University)

Gurukul Marg, SFS, Mansarovar, Jaipur 302020, (Raj.) India Phone:- +91-141-2400160-61, 2397906-07, Fax: 2395494, 2781158

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

Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/indirect-taxes-i
[2] https://accountingtaxation.iisuniv.ac.in/academic-year/2018-2019