Description
GST Laws
(TL – T 0103)
Diploma in Taxation Law
As Per New Syllabus 2025
Syllabus:
Central GST Act and State GST Act
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1) Constitutional aspects
2) Levy and collection of CGSTApplication of CGST law; Concept of supply including composite and mixed supplies, interState supply, intraState supply, supplies in territorial waters; Charge of tax; Exemption from tax; Composition levy
3) Place of supply
4) Time and Value of supply
5) Input tax credit
6) Computation of GST liability
7) Procedures under GST All procedures including registration, tax invoice, credit and debit notes, electronic way bill, accounts and records, returns, payment of tax including reverse charge, refund, job work
8) Provisions relating to electronic commerce
9) Liability to pay in certain cases
10) Administration of GST; Assessment and Audit
11) Inspection, Search, Seizure and Arrest
12) Demand and Recovery
13) Offences and Penalties
14) Advance Ruling
15) Appeals and Revision
16) Other provisions
Integrated GST Act
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1) Levy and collection of Tax
2) Determination of nature of Interstate and Intra state supply
3) Place of supply of Goods or Services or both
4) Refund of Integrated Tax to International Tourist
5) Zero rated supply
6) Apportionment of tax and settlement of funds
7) Miscellaneous provisions
