Goods and Services Tax-Practical

Paper Code: 
25DFSG 614A
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

This course will enable the students develop an understanding of the practical applicability of provisions of Goods and Services Tax Act.

 

Course Outcomes: 

Course

Learning outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

 

Course Code

Course Title

 

25DFSG614A

Goods and Services Tax-Practical

(Practical)

 

CO235: Attain an understanding about nitty-gritties(Forms) involved in seeking Registration under GST and assess the awareness about recent amendments regarding exemptions under GST        

CO236: Classify types of supply and infer provisions and compliances applicable to composition dealers.                  

CO237: Analyze various types of GST Liabilities and infer provisions pertaining to Reverse Charge Mechanism             

CO238: Generation of E waybills on the portal – Steps involved

CO239: Evaluate Case studies on GST Audits and maintenance of records

CO240: Contribute effectively in course-specific interaction

Approach in

teaching: Interactive Lectures, Discussions, Tutorials, Problem solving sessions, Presentations

 

 

Learning activities for the students: Self-learning assignments, Case Study Analysis, Presentations, Group Discussions

Continuous Assessment Test, Semester End Examinations, Quiz, Solving Numerical Problems, Assignments, Class Presentations, Individual and group projects.

 

6.00
Unit I: 
Application Form for Registration under GST:

 

 

  • Study of various forms involved for seeking registration under GST and amendment thereof.
  • Recent amendments regarding exemptions of goods and services from GST

 

 

 

 

 

 

 

6.00
Unit II: 
Composition Dealers and Types of Supply:
 

 

  • Differentiation between exempt, zero rated and taxable supplies taking practical examples of these supplies.
  • Detailed practical study of composition dealers and compliances observed by them.

 

 

    
  •  

 

 

 

6.00
Unit III: 
GST Liabilities and Reverse Charge Mechanism:
 
 
  
 
  • Case studies based on various GST liabilities and identifying live examples where reverse charge mechanism is applicable

 

 

    

 

 

 

 

 

 

6.00
Unit IV: 
Generation of E-Way Bills:

:
  • Procedure for Generation of E-Way Bills on the common portal

 

 

  
 
   

 (6 Hours)

 

 

  •  
  

 

6.00
Unit V: 
GST Audits and Maintenance of Records:
   

 (6 Hours)

 
  • Case studies on GST Audits and maintenance of records

 (6 Hours)

 

 

 

 

 

 

 

 

Essential Readings: 

 

    
   

 (6 Hours)

 

Suggested Text Books: 

  • Chaudhary, V., Dalmia, A., & Girdharwal, S. GST- A practical Approach. Taxmann's Publications.
  • Patel, & Choudhary. Goods and Service Tax. Choudhary Prakashan.
  • Shah, & Mangal. Goods and Services Tax. Ramesh Book Depot.
  • Nitya Tax Associates, Basics of GST. Taxmann’s Publications
  • Ahuja, G. & Gupta, R. Professional Approach to Direct Taxes. Bharat Law House Pvt Ltd, New Delhi
  • Vinod. K. Singhania. Direct Tax Planning and Management. Taxmann’s
  • Tax Planning. RBD Publications

 

Suggested Refrence Books:

  • Mohan, R. Illustrated Guide to Goods and Services Tax. Bharat Publications
  • Bangar, V. & Bangar, Y. Beginner’s Guide to GST. Aadhya Publications
  • Bhargava, S.R & Jain N.L . Tax Planning via Status in Direct tax matters
  • Shrivastva , E. A. Corporate Tax Planning

 

 

 

 

 

References: 

 

e-Resources:

 

Reference Journals:

  • Tax World
  • The Chartered Accountant
  • The Economist
  • Business World

 

 

 

 

Academic Year: 
2025-2026
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