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 |
2 thoughts on “GGSIPU (BCOM304) Goods & Services Tax”