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Master of Commerce (M.Com.) Advance Trends in Accounting III Syllabus - Mumbai University

Advance Trends in Accounting-III Syllabus.pdf
Mandatory course · Semester 3 · M.Com. Advance Accountancy · 2 credits · 50 marks

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Syllabus for Advance Trends in Accounting-III

Mandatory course · Semester 3 · M.Com. Advance Accountancy · 2 credits · 50 marks

Module I: (2CREDITS)

  • Unit 1 GST Registrations and Its Components
  • a Basic Procedures:
  • GST Registration for various entities. (Theoretical and Practical Aspects)
  • Amendment of Registration
  • Cancellation of Registration
  • Revocation of Cancellation of Registration
  • b GST Tax Invoices and Debit & Credit Note: Meaning, Conditions, Format and Preparation Procedure. (Theoretical and Practical Aspects)
  • c Bill of Supply and E-Invoicing: Meaning, Conditions, Format and Preparation Procedures. (Theoretical and Practical Aspects)
  • d E- Way Bill: Meaning, Conditions, Format and Preparation Procedures. (Theoretical and Practical Aspects)
  • Unit 2 GST Payment of Tax & Return Filing (Theoretical and Practical Aspects)
  • a Payment of Tax:
  • Electronic Cash Ledger
  • Electronic Credit Ledger
  • Electronic Liability Register
  • Interest on delayed payment of tax
  • b Tax Deduction at Source and Tax Collection at Source Deductors of Tax at Source Categories of persons not liable to deduct TDS.
  • Monthly & annual statements by Electronic Commerce Operator.
  • c E-Filling Returns:
  • Furnishing Details of Outward Supplies (GSTR-1)
  • Furnishing Details of Inward Supplies (GSTR-2A & GSTR-2B)
  • Furnishing of Returns Under Section 39 (GSTR-3B)
  • Return For Composition Supplier (GSTR-4)
  • Return for Non-Resident Taxable Person (GSTR-5)
  • Return for TDS (GSTR-7)
  • Statement for TCS (GSTR-8)
  • Annual Return (GSTR-9/9A & GSTR-9B)
  • Final Return (GSTR-10)
  • Due Dates for Payment of Tax and Filling of Returns
  • Default/Delay in Furnishing Return (Theoretical Aspects only)
  • Note:
  • Simulated Software/Specimen copies can be used to provide hands-on- training to the learners.

References

  •  Comprehensive Guide to Goods and Services Tax (GST) in India by Bangur&Bangur, 2023 Publisher: LexisNexis  GST Law & Practice by R.K. Jain Taxmann Publications Ltd.2024  GST Ready Reckoner by Taxmann Editorial Board Taxmann Publications Ltd.2024  The GST Handbook by PCS Tax Publications 2024  GST Bare Act.
  • 1 https://www.gst.gov.in/
  • 2 https://tutorial.gst.gov.in/userguide/returns/Create_and_Submit_GSTR3B.htm

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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