Goods and Services Tax

Course

Learning Outcomes (at Course Level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course Title

25DATG501A

Goods

and

Services

Tax

(Theory)

CO121:                Develop                      an

understanding about the broad

framework of Indirect Taxes in

India    and   the           process           of

registration,    its amendment

and cancellation under CGST.

CO122:                 Classify types of

supply  and  infer  provisions

regarding composition levy and

various Exemptions under GST.

CO123: Analyse Time, Value,

and place of supply

CO124: Explain the process of

reverse    charge Mechanism,

appraise  rates  of  GST  and

Computation of GST Liability

along with Interest on delayed

or excessive claim of ITC

CO125:               Interpret                    the

provisions                  related                        to

maintenance      of records,

Generation of E waybills and

Administration and Audit under

GST

CO126: Contribute effectively

in course-specific interaction

Approach

in

teaching:

Interactive

Lectures,

Discussion,

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.