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Swayam

Introduction to GST

Netaji Subhas Open University, Kolkata and IGNOU via Swayam

Overview

Course Objectives:The course is intended to give an idea on Goods and Service Tax (GST). The course is divided into ten units which include various aspects of GST. GST is the biggest ever reform in the indirect taxes. The course is designed in such a way that after successful completion of the course the students would be able to help the industry and small trader to workout their GST and timely submission tax return to avail the benefit of tax credit mechanism.Intended Audience: Under graduate and Post Graduate students of Commerce / Management/ Business Studies and working professionals

Syllabus


Week

Topic

Unit Title

1

Introduction and Overview of GST

U-1: Introduction to GST

U-2: Benefits of GST

U-3: Overview of GST

Quiz: Week 1- MCQ

2

Concept of supply

U-4: Scope of Supply

U-5:levy of GST

Quiz: Week 2- MCQ

3

Reverse Charge Mechanism (RCM)

U-6: Concept of RCM

Quiz: Week 3- MCQ

4

Composition Scheme

U-7: Composition Scheme

Quiz: Week 4- MCQ

5

Valuation of GST

U-8: Valuation Rules

Quiz: Week 5- MCQ

6

Payment of GST

U-9: Payment of GST

7

Input Tax Credit

U-10: Concept of ITC & payment of GST

8

Returns under GST

U-11: Furnishing of Returns

9

Books of Accounts

U-12: Different books of accounts

10

Interest, Penalty and Prosecution-I

U-13: Provision of Interest

11

Interest, Penalty and Prosecution-II

U-14: Provision of penalty & Prosecution

12

Revision




Taught by

Professor Anirban Ghosh

Reviews

5.0 rating, based on 2 Class Central reviews

Start your review of Introduction to GST

  • Anonymous
    From when the course will start sir please kindly let me know. I would like to attend the classes. I, am eager to learn the course
  • Profile image for N Shyam Sunder
    N Shyam Sunder
    Interesting and waiting to join the course, as the subject Will be helpful in dealing business, I feel this will help in knowing in depth GST..

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