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Indirect Tax – Introduction of Goods and Services Tax MCOM Semester IV

91.00140.00

Indirect Tax

Introduction of Goods and Services Tax

MCOM Part 2 Semester IV

Content:

 

1. Overview of Goods and Service Tax (15 Lectures)

 

Introduction and Meaning of GST and IGST

 

Scope of GST

 

Present / Old Tax Structure v/s GST

 

GST in Other Countries

 

Existing Taxes Proposed to be Subsumed under GST

 

Principles Adopted for Subsuming the Taxes

 

Dual GST

 

Benefits of GST

 

GST Council

 

GST Network (GSTN) and GST regime

 

Integrated Goods and Services Tax Act, 2017 :  Title and Definitions, Administration

 

2. Registration Under GST (15 Lectures)

 

Rules and Procedure of Registration

 

Special Provisions relating to Casual Taxable Person and Non-Resident Taxable Person

 

Amendment of Registration

 

Cancellation of Registration

 

Revocation of Cancellation of Registration

 

3. Collection of Tax under Integrated Goods and Services Tax Act, 2017 (10 Lectures)

 

Sec. 5 and Sec. 6

 

4. Place of Supply of Goods or Services or Both under Integrated Goods and Services Tax Act, 2017 (10 Lectures)

 

Sec. 10 and Sec. 12

 

5. Payment of GST (10 Lectures)

 

l Introduction

 

l Time of GST Payment

 

l How to make Payment

 

l Challan Generation & CPIN

 

l TDS & TCS

Note :

 

Relevant Law/Statute/Rules in force and relevant Standards in force on 1st April immediately preceding commencement of Academic Year is applicable for ensuring examination after relevant year.

 

Additional Information

BOARDMaharashtra  State Board
ISBN-13978-93-88626-31-6
AUTHORAinapure – Ainapure
PUBLISHERManan Prakashan
EDAll
PAGES264
SUBJECTIndirect Tax – MCOM Semester IV
LANGUAGEEnglish
BOOK QUALITY

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