Paper 11 :

Indirect Taxation

Indirect Taxation

Section A: Goods and Services Tax
01  GST in India – An Introduction

 

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02A  Glossary

 

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04  Reverse Charge

 

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06  Value of Supply

 

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08  Composition Scheme

 

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10  Tax Invoice, Credit and Debit Notes

 

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12  Returns

 

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14   Accounts Records

 

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16  TCS & TDS

 

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18 Audit & Assessment

 

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02  Levy of GST

 

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03  Taxable Event – Supply

 

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05  Time of Supply

 

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07  Registration

 

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9   Input Tax Credit

 

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11   Payment of Tax

 

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13  Exception

 

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15   Electronic Commerce

 

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17   IGST [Place of Supply]

 

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19   GST Notes – By CA Praveen Jain

 

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Section B: Customs Laws
01    Customs Law – Basic Concepts

 

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03   Valuation under the Customs Act, 1962

 

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05   Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017

 

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02   Types of Duties

 

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04   Import & Export Procedure

 

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About Indirect Taxation

 

Taxation is the system by which a government finances its expenditure by charging compulsory levies on individuals or business entities. These compulsory levies are known as Taxes. Indirect Taxes are taxes levied on goods and services rather than profits or losses. They are collected by an intermediary rather than directly from the person.

In order to make effective business decisions as a CMA, you need to understand the impact of indirect taxes.You need to be able to compute the assessable value of transactions under GST.Understand the procedure and framework of statues related to indirect taxation.

The topics covered in Indirect Taxation at the CMA Intermediate level

  • Canons of Taxation (GST)  
  • Customs Laws 

The best approach to study Indirect Taxation

  • Make your own notes. Your hand-written notes come to the rescue during last minute revision  
  • Study the case laws released for your exam  
  • Solve a good number of problems 
  • Try covering as much as possible in the syllabus; do not resort to selective study  
  • Make sure you are reading all the materials that are applicable to your exam  
  • Solve all Mock papers, revision test papers and Questions for practice released by the institute for GST  
  • You may also take suggested answers of May and Nov -18 exams to prepare for GST  
  • Do NOT ignore Customs Laws 

Faculty

CA Praveen Jain
CA Praveen Jain
CA Lijil Lakshman
CA Lijil Lakshman

Resources

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