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Home
Courses
CMA - 2016
CMA courses from the best in India.
CMA - 2022
CMA courses tailored to the most recent exam format.
CS
Achieve excellence in all CS papers.
CA
Online classes, video lectures, study material, and more for all levels.
Faculty
CA Ravi Shanker
CA Abhishek Kaushik
CA Angad Agnihotri
CA Vivek Goel
Prof. Rafi
CA Nitin Rajpal
CA Raghav Goel
Prof. Sanjay Welkins
Prof. H L Gupta
Prof. Adil
CMA Ujjawal Jain
CMA Rahul Gulati
CA CMA Santosh Kumar
Rahul Bhutani
Vinit Kumar
CA Praveen Sharma
Kuldeep Batra
CS Nitesh Kumar Jaiswal
Prof Rohit Sarawagi
CA ANUJ SINGH TOMAR
CS Sweta Chugh
CA CS Hitesh Gera
CS Megha Manchanda Bajaj
Prof Sapna Baid
CMA AKSHAY SEN
Shivam Gupta
CMA SANTOSH SHARMA
VP Palanichamy CMA US
CMA Md Asthaf Anandan
CA Shivakumar
CA Sreevathson V
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CMA
Final Group 4 - Indirect Tax Laws And Practice (ITLP)
Indirect Tax Laws And Practice (ITLP) CMA Final Group 4
Taught by Faculties:
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%
-
4.12%
8. E-way Bill -
4.12%
9. GST Refunds - Invert-
4.12%
-
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%
-
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%