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Goods and Services Tax – II (GST–II) M.COM ABST SEMSTER – 2

By KAILASHJISIR Categories: ACCOUNTS
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About Course

📘 Course Title: Goods and Services Tax – II (GST–II)

Course Code: ABS8032T
Program: M.Com (ABST), Second Semester
Credit: 4
Qualification Level: NHEQF Level 6

 

📝 Description:

This course is designed to impart an in-depth understanding of the Goods and Services Tax (GST) Act, 2017, especially focusing on procedural aspects, compliance mechanisms, and tax administration. Students will explore CGST, SGST, and the compensation to states, including various rules and exemptions. The course emphasizes real-world application through lectures, problem-solving activities, and assessments, forming a strong foundation in GST for commerce and business students.

What Will You Learn?

  • 🎓 What Will I Learn?
  • By the end of this course, students will be able to:
  • • Understand key terms and definitions under the CGST and SGST Acts.
  • • Comprehend the levy, collection, scope, and supply of tax.
  • • Learn the time and value of supply of goods/services and the Input Tax Credit system.
  • • Understand registration procedures, filing of returns, and assessment under GST.
  • • Know about reverse charge, refund mechanisms, and transitional provisions.
  • • Maintain GST-related accounts and records, understand composition schemes, job work, exemptions, and demand/recovery.
  • • Analyze audit, inspection, payment, and refund under the GST Act.
  • • Learn about GST input tax credit rules, compensation to states, and valuation rules.
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Course Content

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