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

Home > Goods and Services Tax Act -I

Goods and Services Tax Act -I [1]

Paper Code: 
TPT-132
Credits: 
4
Contact Hours: 
60.00
Max. Marks: 
100.00
Objective: 

To gain an elementary knowledge about the basic provisions of Goods and Services Tax Act

12.00

Concept of Indirect Taxes at a glance
Indirect taxes in India – An overview;
Pre-GST tax structure and deficiencies; Existing tax structure.
CGST- Basic Knowledge, Definitions
Registration: Procedure for registration under GST, Cancellation and revocation of Cancellation

12.00

Meaning, concept and scope of supply
• Inter State and Intra State Supply,
• Composite and Mixed Supply,
• Continuous Supply and Zero Rated Supply,
• Taxable and Non Taxable supplies,
Composition levy, Levy and Collection of Tax

12.00

• Time of Supply
• Value of supply
• Place of Supply

12.00

Input Tax Credit and Computation of Tax Liability

12.00

Reverse Charge Mechanism
Exemptions from GST

Academic Year: 
2020-2021 [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/goods-and-services-tax-act-i

Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/goods-and-services-tax-act-i
[2] https://accountingtaxation.iisuniv.ac.in/academic-year/2020-2021