Goods and Service Tax

Paper Code: 
ABF 501
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

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

9.00
Unit I: 
I

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

9.00
Unit II: 
II

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

9.00
Unit III: 
III

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

9.00
Unit IV: 
IV

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

9.00
Unit V: 
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. Goods and Service Tax-Patel, Choudhary (Choudhary Prakashan)

References: 

1. Illustrated Guide to Goods and Services Tax- CA Rajat Mohan (Bharat Publications) 2. Beginner’s Guide to GST- Vandana Bangar, Yogendra Bangar (Aadhya Publications) 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: 
2019-2020
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