Introduction to GST

By Professor Anirban Ghosh | Netaji Subhas Open University

Learners enrolled: 7789

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

Course Enrollment Start Date	02 – Dec – 2019
Course Enrollment End Date	8 – March – 2020
Exam Date	Will be announced soon.
Exam Slot	Will be announced soon.
Mode of Exam	CBT (Computer Based Test)

Summary

Course Status :	Completed
Course Type :	Core
Duration :	12 weeks
Category :	Commerce
Credit Points :	4
Level :	Diploma
Start Date :	01 Jan 2020
End Date :	31 Aug 2020
Enrollment Ends :	08 Mar 2020
Exam Date :

Page Visits

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 Quiz: Week 1- MCQ
2	Concept of supply	U-4: Scope of Supply U-5:levy of GST Quiz: Week 2- MCQ
3	Reverse Charge Mechanism (RCM)	U-6: Concept of RCM Quiz: Week 3- MCQ
4	Composition Scheme	U-7: Composition Scheme Quiz: Week 4- MCQ
5	Valuation of GST	U-8: Valuation Rules Quiz: Week 5- MCQ
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

Netaji Subhas Open University

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.

SWAYAM Helpline / Support