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Home / Syllabus / Master of Commerce (M.Com.) / Advance Accountancy / Semester 2 / Direct and Indirect Taxation Goods and Service Tax

Master of Commerce (M.Com.) Direct and Indirect Taxation Goods and Service Tax Syllabus - Mumbai University

Direct and Indirect Taxation Goods and Service Tax Syllabus.pdf
Mandatory course · Semester 2 · M.Com. Advance Accountancy · 4 credits · 100 marks

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Syllabus for Direct and Indirect Taxation Goods and Service Tax

Mandatory course · Semester 2 · M.Com. Advance Accountancy · 4 credits · 100 marks

Module I: (2 CREDITS)

  • Unit 1 Introduction to GST & Levy and Collection of GST A) Introduction to GST – Genesis of GST in India, Power to tax GST (ConstitutionalProvisions), B) B) Extent and Commencement, Meaning and Definition of GST, Benefits of GST, Conceptual Framework
  • – CGST, IGST,SGST,UTGST, Imports of goods or services or both, Export of goods or services or both, Taxes subsumed and not subsumed under GST.
  • Definitions:
  • Section2(13) Audit
  • Section 2(17) Business
  • Section 2(31) Consideration
  • Section 2(45) Electronic Commerce Operator Section 2(52) Goods Section 2(56) India
  • Section2 (78) Nontaxable Supply Section 2(84) Person
  • Section 2(90) Principal Supply Section 2(93) Recipient Section 2(98) Reverse charge
  • Section 2(102) Services
  • Section 2(105) Supplier Section 2(107) Taxable Person Section 2(108) Taxable Supply
  • Extent & Commencement of CGST Act/ SGST Act/ UTGST Act/ IGST Act Goods and Services Tax Council (GST Council)
  • Goods & Services Tax Network (GSTN) Composition Scheme (Section 10 of CGST Act)
  • Unit 2 Concept of Supply A) Concept of Supply (Section 7, 8 & 9 of CGST Act) Taxable & Non Event Supply (Section 11 of CGST Act)Place of Supply (Section 10 of IGST Act) B) Time of Supply (Section 12 & 13 of CGST Act)Value of Supply (Section 15 of CGST Act)

Module II: (2 CREDITS)

  • Unit 3 Input Tax Credit and Computation of GST (Section 16-19 of CGST Act) A) Eligibility and conditions for taking Input Tax Credit Apportionment of credit & Blocked Credit, Credit in special circumstances B) Computation of GST under Inter State supplies and Intra State Supplies
  • Unit 4 Registration (Section 22-30 of CGST Act) A) Registration – Persons liable for Registration, Persons not liable for Registration, B) Procedure for Registration, Deemed Registration, Amendment, Cancellation and Revocation of Registration.

References

  • Indirect Taxes: Law and Practice by V.S. Datey, Taxmann
  • Indirect Taxes by V.S. Balchandra, Sultan Chand and Sons, New Delhi
  • GST Law & practice with Customs & FTP by V.S. Datey, Taxmann
  • GST by V.S. Datey, Taxmann
  • GST & customs Law by K.M. Bansal, University Edition
  • GST Law & practice with Customs & FTP by Vineet Sodhani, Snow White Publications
  • GST Law & practice with Customs & FTP by Sanjiv Agarwal, Snow White Publications
  • Indirect taxes (Containing GST, Customs & FTP) by Mohd. Rafi, Bharat Publications

Reproduced from the University of Mumbai syllabus for M.Com. (Advance Accountancy) under NEP 2020, in force from the academic year 2023-24. Wording is as printed in that syllabus. Module numbering is as printed there too.

The complete syllabus

This subject is cut from the University circular for its specialisation. Open a document here if you want the whole thing rather than a single subject.

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