Indirect Taxes TYBAF – III Semester VI Manan Prakashan

Indirect Taxes TYBAF – III Semester VI Manan Prakashan

Syllabus

1. Payment of Tax and Refunds
Payment of Tax, Interest and other Amounts, Interest on delayed Payment, TDS, TCS
Refund of Tax, Refund in certain cases, Interest on delayed Refunds

2. Returns
Types of Returns and Provisions relating to filing of Returns

3. Accounts, Audit, Assessment and Records
Accounts and other records, Period of retention of accounts, Electronic Way Bill Self-Assessment, Provisional Assessment, Scrutiny of Returns, Assessment of non- filers of Returns, Assessment of Unregistered person, summary assessment in certain special cases, Audit by tax authorities, Special Audit

4. Custom Act – I
Introduction to customs law including Constitutional aspects
Levy of and exemptions from customs duties – All provisions including application of customs law, taxable event, charge of customs duty, exceptions to levy of customs duty, exemption from custom duty
Types of Customs Duties
Classification and valuation of imported and export goods

5. Custom Act – II
Import and Export Procedures – All import and export procedures including special procedures relating to baggage, goods imported or exported by post, stores
Provisions relating to coastal goods and vessels carrying coastal goods
Warehousing and Drawback

Additional Information