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Chapter

Goods and Services Tax (GST) Laws

Direct and Indirect TaxationSection B: Indirect Taxation (50%)35 marks

12 topics

  1. Introduction to GST Law
  2. Levy and Collection of CGST and IGST: Application of CGST/IGST law
  3. Levy and Collection of CGST and IGST: Concept of Supply including Composite and Mixed Supplies
  4. Levy and Collection of CGST and IGST: Charge of Tax including Reverse Charge
  5. Levy and Collection of CGST and IGST: Exemption from Tax
  6. Levy and Collection of CGST and IGST: Composition Levy
  7. Basic concepts of Time and Value of Supply
  8. Input Tax Credit
  9. Computation of GST Liability
  10. Registration
  11. Tax Invoice – Electronic Way Bill
  12. Returns and Payment of Taxes
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