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Swayam Central

Introduction to GST

By Professor Anirban Ghosh   |   Netaji Subhas Open University
Course Objectives: The course is intended to give an idea on Goods and Service Tax (GST).  The course is divided into ten units which include various aspects of GST. GST is the biggest ever  reform in the indirect taxes. The course is designed in such a way that after successful completion of the course the students would be able to help the industry and small trader to workout their GST and timely submission tax return to avail the benefit of tax credit mechanism. 

Intended Audience: Under graduate and Post Graduate students of Commerce / Management/ Business Studies and working professionals

SUMMARY

Course Status : Upcoming
Course Type : Core
Duration : 12 weeks
Start Date : 01 Aug 2019
End Date :
Exam Date :
Category :
  • Commerce
  • Level : Diploma

    COURSE LAYOUT


    Week

    Topic

    Unit Title

    1

    Introduction and Overview of GST

     

    U-1: Introduction to GST

    U-2: Benefits of GST

    U-3: Overview of GST 

    2

    Concept of supply

     

    U-4: Scope of Supply

    U-5:levy of GST

    3

    Reverse Charge Mechanism (RCM)

    U-6: Concept of RCM

    4

    Composition Scheme

    U-7: Composition Scheme

    5

    Valuation of GST

    U-8: Valuation Rules

    6

    Payment of GST

    U-9: Payment of GST

    7

    Input Tax Credit

    U-10: Concept of ITC& payment of GST

    8

    Returns under GST

    U-11: Furnishing of Returns

    9

    Books of Accounts

    U-12: Different books of accounts

    10

    Interest, Penalty and Prosecution-I

    U-13: Provision of Interest

    11

    Interest, Penalty and Prosecution-II

    U-14: Provision of penalty & Prosecution

    12

    Revision

     



    BOOKS AND REFERENCES

    Acharjee, M. [2017].Goods and Service Tax

    Chatterjee T.B. and Sony, V.[2018] Goods and Service Tax, Book Corporation

    Subramanian, P.L.[2017]:  Guide to GST : Snow white Publications,India: 3rd Edition - April 2017

    Datey, V.S. [ 2017] :  GST Ready Reckoner: Taxmann Publications, New Delhi, India: Ed. 1. April 2017

    Garg, Keshav. R [2017]:  GST Ready Reckoner :  Bharat Publisher,New Delhi, India:Ed.3, 2017

    Gupta , S.S. [ 2017 ] : GST Law & Practice : Taxmann Publications, New Delhi, India: 2017 Edition

    INSTRUCTOR BIO



    Professor Anirban Ghosh has been teaching post graduate courses of commerce and management for last ten years. He is the course coordinator of SWAYAM for Corporate Tax Planning (PG-Commerce). He has the credit of good number of publication in International and national journal.

    COURSE CERTIFICATE

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