Unit 1
Current Applicability, Items covered under Central Excise after the introduction of GST, Meaning of Manufacture, Taxable Event, returns to be filed under Central Excise, SSI Exemption.
| Course Name | GST Advanced Procedures and Practices |
| Course Code | 24COM316 |
| Program | B. Com. (Honours/ Honours with Research) in Taxation and Finance |
| Semester | 6 |
| Credits | 3 |
| Campus |
Current Applicability, Items covered under Central Excise after the introduction of GST, Meaning of Manufacture, Taxable Event, returns to be filed under Central Excise, SSI Exemption.
Extent and commencement of IGST, Levyand Collection ofIGST, OIDAR Services, Import of Goods and Services, Export of Goods and Services.
Charge of GST, Exemptions, Place of Supply, Time and Value of Supply, Input credit, Registration, TaxInvoice, Accounts and Records, Payment and Refund of Tax.
Job work, Provisions relating to TDS under GST, Electronic Commerce, Assessment and Audit, Inspection, Search and Seizure, Demand and Recovery of tax under GST.
Liability of pay tax in certain cases, offences and Penalties, Appeals and Revisions, Advance Rulings, Miscellaneous provisions under GST.
Course Objective:
To acquire the ability to analyse and interpret the provisions of GST and to be able to manage practical issues arising therein.
Course Outcomes:
The students will be able to
CO1.Understand various formats associated with the registration and filing of GST. CO2.Differentiate the category of GST and calculate the tax on that basis.
CO3.Calculate the overall tax liability of a service sector. CO4: Verify TDS calculations
CO5: identify the penalties, appeals and revisions in GST
|
PO1 |
PO2 |
PO3 |
PO4 |
PO5 |
PO6 |
PO7 |
PO8 |
PO9 |
PO10 |
PO11 |
PO12 |
PO13 |
PO14 |
PO15 |
|
|
CO1 |
1 |
0 |
0 |
1 |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
1 |
1 |
1 |
|
CO2 |
1 |
0 |
0 |
2 |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
0 |
1 |
0 |
0 |
|
CO3 |
1 |
1 |
2 |
1 |
0 |
2 |
0 |
2 |
0 |
3 |
2 |
0 |
1 |
0 |
0 |
|
CO4 |
2 |
3 |
0 |
1 |
2 |
2 |
0 |
0 |
0 |
1 |
3 |
0 |
2 |
0 |
0 |
|
CO5 |
3 |
2 |
2 |
1 |
0 |
2 |
0 |
2 |
1 |
1 |
1 |
0 |
2 |
0 |
0 |
Textbooks:
Reference Books:
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