Introduction to GST By Professor Anirban Ghosh

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Language: 
English
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 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

 

 

Profile photo

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.
Summary
Course Status : Upcoming
Course Type : Core
Duration : 12 weeks
Start Date : 01 Sep 2021
End Date :  
Exam Date :  
Category :
  • Commerce
Level : Diploma
Knowledge Partner: 

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