Mcom Indirect Tax: GST and Custom Law Notes
Mcom Indirect Tax: GST and Custom Law Notes:- In this post, we want to tell you that, mcom 1st year, all unit available in this post. Unit 1 Introduction Mcom Notes, Unit 2 Levy and Collection of G.S.T Mcom Notes, Unit 3 Input Tax Credit & value of Supply Mcom Notes, Unit 4 Registrations & Assessment Procedures Registration Mcom Notes, Unit 5 Custom Low Mcom Notes,
Unit 1 Introduction Mcom Notes
Unit 2 Levy and Collection of G.S.T Mcom Notes
Unit 3 Input Tax Credit & value of Supply Mcom Notes
Unit 4 Registrations & Assessment Procedures Registration Mcom Notes
Unit 5 Custom Low Mcom Notes
Covered Syllabus:
Unit 1: Introduction: Constitutional Framework of Indirect Taxes before GST (Taxation Powers of Union & State Government); Major Defeat in The Structure of Indirect Taxes prior to GST; Structure of GST (SGST, CGST, UTGST & IGST), GST Council, GST Network; State Compensation Mechanism.
Unit 2: Leavy and Collection of GST: Taxable Event; “Supply” of Goods and Services; Place of Supply; Within State, Interstate, Import, and Export; Time of Supply. Valuation for GST – Valuation Rules, Taxability of Reimbursement of Expenses; Exemption from GST; Small Supplies and Composition Scheme; Classification of Goods and Services; Composite and Mixed Supplies.
Unit 3: Input Tax Credit & Value of Supply: Eligible and Ineligible Input Tax Credit; Apportionments of Credit and Blocked Credits; Tax Credits in respect of Capital Goods; Recovery of Excess Tax Credit; Availability of Tax Credit in Special Circumstances: Transfer of Input Credit (Input Service Distribution); Payment of Taxes; Refund; Doctrine of Enrichment; TDS, TCS; Reverse Charge Mechanism, Job Work; Valuation Procedure.
Unit 4: Registrations & Assessment Procedures Registrations: Tax Invoice, Credit and Debit Notes GST Return, Audit in GST. Assessment: Self-Assessment; Summary and Scrutiny.
Unit 5: Customs Law: Introduction Levy and Collection Duties; Taxable Events; Custom Duties, Classification and Valuation of Import and Export Goods; Assessment; Abatement and Remission of Duty; Exemptions; Refund and Recovery.
Indirect GST Custom Law
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