Indirect Tax Laws And Practice (ITLP) (Paper-19) CMA Final Group 4

Taught by Faculties:

CA Raghav Goel

Indirect Tax Laws And Practice (ITLP) (Paper-19)

₹3000 – ₹4500

CA CS CMA Priyanka Saxena

Indirect Tax Laws And Practice (ITLP) (Paper-19)

₹7000 – ₹8000

Syllabus

SECTION A: GOODS AND SERVICES TAX ACT & RULES [70%]

1. Supply under GST - A Refresh - 4.12%

Introduction
Case Studies and Illustrations on Supply - Taxable, Non-taxable, Exempted, Deemed Supplies, Reverse Charge
Notifications on Exempted Supplies
Important Circulars covering Clarifications on Supply
Analysis of Key Advance Rulings

2. Time of Supply (Advanced) - 4.12%

Introduction
Domestic Transactions including Reverse Charge
International Transactions including Reverse Charge
Case Studies / Analysis of Advance Rulings

3. Place of Supply - 4.12%

Supplies in Territorial Waters
Detailed discussion on Place of Supply Provisions
Place of Supply- OIDAR Services
Case Studies and Illustrations on Place of Supply

4. Valuation (Advanced) - 4.12%

Introduction
Related Party Transactions
Distinct Person Transactions
Specific Valuation Rules
Case Studies and Illustrations on Valuation
Key Advance Rulings

5. Input Tax Credit (Advanced) - 4.12%

Introduction
Specific Provisions on Input Tax Credit
Case Studies and Illustrations on Input Tax Credit including Job Work, Input Service Distributor

6. Zero Rated Supplies and Deemed Exports - 4.12%

7. TDS & TCS under GST - 4.12%-

8. E-way Bill - 4.12%

9. GST Refunds - Invert- 4.12%

10. GST Returns - 4.12%

Introduction
Specific Provisions - Monthly Returns, Matching, Reversal and Reclaim of Input Tax Credit
Annual Return, Final Return
Penal Provisions for Return Filing

11. Accounts and Records - 4.12%

12. GST Annual Return and GST Audit Return

Key Points for GST Annual Return and GST Audit
Approach for GST Audit- Audit Plan, Checklists, Methodology, Management Representations, Reconciliations
Case Studies and Illustrations

13. Transition to GST (Transitional Provisions) - 4.12%

14. Dispute Resolution Mechanism under GST - 4.12%

Demands
Assessment and Appeals
Advance Ruling
Offenses and Penalties

15. Inspection, Search, Seizure, Arrest, and Prosecution - 4.12%

16. Anti-profiteering - 4.12%

Provisions
Key Rulings

17. Walkthrough of GSTN Portal - 4.12%

SECTION B: CUSTOMS ACT AND RULES [30%]

18. Valuation and Related Party Transactions - 3%

Valuation of Imported and Exported Goods

19. Customs Procedures - Baggage & Courier / Post - 3%

Provision regarding Baggage

20. Manufacture in Bond - 3%

21. Duty Drawback - 3%

22. Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 - 3%

23. Remission of Duties - 3%

24. Refund - 3%

25. Trade Facilitation Measures - 3%

26. Export Promotion Schemes under Foreign Trade Policy - 3%

Merchandise Exports from India Scheme (MEIS)
Service Exports from India Scheme (SEIS)
Advance Authorization Scheme
Duty-Free Import Authorization (DFIA) Scheme
Export Promotion Capital Goods Scheme (EPCG)
New Scheme: RODTEP
EOU, EHTP, STP & BTP Schemes
Deemed Exports

27. Special Economic Zone Scheme (with Amended SEZ Rules) - 3%