Chapter
Goods and Services Tax (GST) Laws
Direct and Indirect TaxationSection B: Indirect Taxation (50%)35 marks
12 topics
- Introduction to GST Law
- Levy and Collection of CGST and IGST: Application of CGST/IGST law
- Levy and Collection of CGST and IGST: Concept of Supply including Composite and Mixed Supplies
- Levy and Collection of CGST and IGST: Charge of Tax including Reverse Charge
- Levy and Collection of CGST and IGST: Exemption from Tax
- Levy and Collection of CGST and IGST: Composition Levy
- Basic concepts of Time and Value of Supply
- Input Tax Credit
- Computation of GST Liability
- Registration
- Tax Invoice – Electronic Way Bill
- Returns and Payment of Taxes