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.