Taxation-III (Indirect Tax-I) TYBAF Sem 5 Sheth Publication BAF Sem 5 -

Taxation-III (Indirect Tax-I) TYBAF Sem 5 Sheth Publication

  • Publisher : Sheth
  • Author: Vijay Singhvi & others
  • Edition: 2024-25
  • Availability: In Stock
  • Normally Deliver within 3-4 days
  • Rs.265

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  • Description :

    This Book is base on latest updated syllabus and paper pattern prescribed by Mumbai University for BAF (Bachelor of Accounting & Finance) 3rd Year semester 5 published by Sheth publication.The knowledge gained through the study of this subject will be useful to the students of all through their in Accounting & Finance professional lives.


    1. Introduction to Indirect Taxation and GST

    Basics for Taxation : Direct Taxes and Indirect Taxes – Features of Indirect Taxes, Difference, Advantages and Disadvantages, Sources and Authority of Taxes in India (Art 246 of the Indian Constitution)
    Introduction to GST : Genesis of GST in India, Power to tax GST (Constitutional Provisions), Meaning and Definition of GST, Benefits of GST, Conceptual Framework – CGST, IGST, SGST, UTGST, Imports of Goods or Services or both, Export of Goods or Services or both, Taxes subsumed and not subsumed under GST
    Section 2(13) Audit
    Section 2(17) Business
    Section 2(31) Consideration
    Section 2(45) Electronic Commerce Operator
    Section 2(52) Goods
    Section 2(56) India
    Section 2(78) Non Taxable Supply
    Section 2(84) Person
    Section 2(90) Principal Supply
    Section 2(93) Recipient
    Section 2(98) Reverse Charge
    Section 2(102) Services
    Section 2(105) Supplier
    Section 2(107) Taxable Person
    Section 2(108) Taxable Supply
    Extent and Commencement of CGST Act / SGST Act / UTGST Act / IGST Act
    Goods and Services Tax Council (GST Council)
    Goods and Services Tax Network (GSTN)

    2. Levy and Collection of Tax
    Charge of GST, Levy and Collection GST, Composite and Mixed Supplies under GST, Power to Grant Exemption, Negative List of GST, GST Rate Schedule for Goods and Services

    3. Concept of Supply
    Concept of Supply (Section 7 of CGST Act)
    Taxable Event under GST
    Place of Supply
    Time of Supply
    Value of Supply
    (Rules for Valuation of Supply of Goods and Services)

    4. Documentation
    Tax Invoices, Credit and Debit Notes

    5. Input Tax Credit and Computation of GST
    Eligibility and Conditions For Taking Input Tax Credit
    Apportionment of Credit and Blocked Credits
    Credit in Special Circumstances
    Computation of GST under Inter State Supplies and Intra State Supplies

    5. Registration Under GST Law
    Registration – Persons liable for Registration, Persons not liable for Registration, Procedure For Registration, Deemed Registration, Amendment, Cancellation and Revocation of Cancellation of Registration

    Note : Relevant Law / Statute / Rules in force and relevant Standards in force on 1st April immediately preceding commencement of Academic Year is applicable for ensuing examination.

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