CA Inter new syllabus in Goods and Services Tax

CA Inter new syllabus in Indirect Taxes applicable from may 2018

  • Section B: Indirect Taxes (40 Marks)
    1. Concept of indirect taxes
    i. Concept and features of indirect taxes
    ii. Principal indirect taxes
  • 2. Goods and Services Tax (GST) Laws
    i. GST Laws: An introduction including Constitutional aspects
    ii. Levy and collection of CGST and IGST
    a. Application of CGST/IGST law
    b. Concept of supply including composite and mixed supplies
    c. Charge of tax
    d. Exemption from tax
    e. Composition levy
    iii. Basic concepts of time and value of supply
    iv. Input tax credit
    v. Computation of GST liability
    vi. Registration
    vii. Tax invoice; Credit and Debit Notes; Electronic way bill
    viii. Returns
    ix. Payment of tax including reverse charge