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

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

9.00

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

9.00

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

9.00

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

9.00

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. Biginner’s Guide to GST- Vandana Bangar, Yogendra Bangar (Aadhya Publications)

Academic Year: 
2019-2020
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