GST syllabus CONTENT

UNIT-I : INTRODUCTION

UNIT-II : LEVY AND COLLECTION OF GST

Chapter-1 : Concept and Scope of Supply under GST
Chapter-2 : Charge of GST
Chapter-3 : Composition Scheme [Section 10 of the CGST Act]
Chapter-4 : Time of Supply
Chapter-5 : Value of Supply
Chapter-6 : Place of Supply

UNIT-III : INPUT TAX CREDIT

Chapter-1 : Part-I. Input tax credit
Chapter-2 : Part-II. Input tax credit and computation of tax liability
Chapter-3 : Payment of Tax
Chapter-4 : Refund Under GST

UNIT-IV : PROCEDURES AND SPECIAL PROVISIONS UNDER GST

Chapter-1 : Registration Under GST
Chapter-2 : Audit and Assessment Under GST
Chapter-3 : Appeals Under Revision Under GST
Chapter-4 : Returns Under GST- Part-I
Chapter-5 : Returns Under GST- part-II

UNIT-V: CUSTOMS LAW

Chapter-1 : Introduction and Basic Concepts of Customs Law
Chapter-2 : Assessment of Customs Duty and Exemptions
Chapter-3 : Types of Duties Under Customs
Chapter-4 : Valuation Under Customs (Part 1 Valuation and Valuation of Export goods Rules)
Chapter-5 : Valuation Under Customs (Part 2 Valuation and Valuation of Imported goods Rules)
Chapter-6 : Refund and Recovery Under Customs
Chapter-7 : Baggage Rules Under Customs