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Indirect Tax Laws and Practice

Paper 19100 marks27 chapters

CMA Syllabus 2022Official source (ICMAI)

Section A: Goods and Services Tax Act & Rules (70%)

  1. Supply under GST - A Refresh5 topics4.1 marks
  2. Time of Supply (Advanced)4 topics4.1 marks
  3. Place of Supply4 topics4.1 marks
  4. Valuation (Advanced)6 topics4.1 marks
  5. Input Tax Credit (Advanced)3 topics4.1 marks
  6. Zero Rated Supplies and Deemed Exports4.1 marks
  7. TDS & TCS under GST4.1 marks
  8. E-way Bill4.1 marks
  9. GST Refunds - Inverted Duty Structure and Zero Rated Supplies4.1 marks
  10. GST Returns4 topics4.1 marks
  11. Accounts and Records4.1 marks
  12. GST Annual Return and GST Audit Return3 topics4.1 marks
  13. Transition to GST (Transitional Provisions)4.1 marks
  14. Dispute Resolution Mechanism under GST4 topics4.1 marks
  15. Inspection, Search, Seizure, Arrest and Prosecution4.1 marks
  16. Anti-profiteering2 topics4.1 marks
  17. Walkthrough of GSTN Portal4.1 marks

Section B: Customs Act and Rules (30%)

  1. Valuation and Related Party Transactions1 topic3 marks
  2. Customs Procedures - Baggage & Courier / Post1 topic3 marks
  3. Manufacture in Bond3 marks
  4. Duty Drawback3 marks
  5. Customs (Import of Goods at Concessional Rate of Duty) Rules, 20173 marks
  6. Remission of Duties3 marks
  7. Refund3 marks
  8. Trade Facilitation Measures3 marks
  9. Export Promotion Schemes under Foreign Trade Policy8 topics3 marks
  10. Special Economic Zone Scheme (with Amended SEZ Rules)3 marks
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