GGSIPU (BCOM304) Goods & Services Tax

Notes According to New Syllabus (Upated in 2019)

	UNIT 1 [Book Link]
1	GST in India	VIEW
2	Constitutional Provisions of Indirect Taxes	VIEW
3	Basic Concepts: Supply, Composite and Mixed Supplies	VIEW
4	Services under GST	VIEW
5	Levy and Charges of GST	VIEW
6	Procedure for Registration	VIEW
7	Person and Taxable Person	VIEW
8	Payment of Tax	VIEW

	UNIT 2 [Book Link]
1	Assessment of Tax	VIEW
2	Tax Invoice	VIEW
3	Credit and Debit Notes	VIEW
4	Accounts and Records	VIEW
5	Input Tax Credit	VIEW
6	Place and Time of Supply	VIEW
7	Valuation and Exemptions	VIEW
8	Job work	VIEW

	UNIT 3 [Book Link]
1	Steps to fill GST returns and their due dates	VIEW
2	Tax collection at Source	VIEW
3	Demands and Recovery	VIEW
4	Inspection, Search, Seizure, Arrest	VIEW
5	Advance Ruling	VIEW
6	Appeals and Revisions	VIEW

	UNIT 4 [Book Link]
1	GST Audit	VIEW
2	Offences	VIEW
3	Penalties	VIEW
4	Activities or transactions which shall be treated as neither supply of goods nor as supply of services	VIEW
5	Role of GST Practitioner	VIEW

Notes According to Old Syllabus

	UNIT 1 Indirect Taxes [Book Link]
1	Meaning and Types of Indirect Taxes	VIEW
2	Central Excise Duty-features, Nature, Scope	VIEW
3	Salient features of Central Excise Duty Act	VIEW
4	Procedure for excise registration and documents needed	VIEW
5	CENVAT MODVAT provisions	VIEW
6	Exemptions to small scale industries	VIEW
7	Introduction to custom duties, Types, Calculation and related issues	VIEW

	UNIT 2 VAT [Book Link]
1	VAT: Introduction, Meaning, features, Merits, Demerits	VIEW
2	Tax Calculation, Difference from Sales Tax, Value addition	VIEW
3	Different forms for VAT, VAT Refund	VIEW
4	Importance of CST Act 1956, Various Provisions, Different Categories	VIEW
5	CST Calculations	VIEW
6	Introduction to Services Tax Act 2007, Types of Services Covered, Relevant Provisions	VIEW
7	Rates of Service Tax and its calculation	VIEW

	UNIT 3 Goods and Service Tax [Book Link]
1	Constitutional Amendment, Features of GST	VIEW
2	Importance and Benefits of GST	VIEW
3	Difference between GST and other Tax	VIEW
4	Migration to GST	VIEW
5	Registration of Dealers under GST, Exempted List	VIEW
6	Rate structure under GST	VIEW
7	Procedure for obtaining Registration Certificate	VIEW
8	Concept of IGST, CGST, SGST and its calculation	VIEW

	UNIT 4 Implementation of GST [Book Link]
1	GST council, its Members, Composition, it’s role	VIEW
2	GST infrastructure, impact of GST on Business	VIEW
3	Salient features of GST Model	VIEW
4	How to file refund under GST	VIEW
5	Transfer of input tax credit and its related issues	VIEW
6	Penalties and appeals under GST	VIEW
7	Future of GST in INDIA	VIEW

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