Paper 11 :

Indirect Taxation

Indirect Taxation

Section A: Goods and Services Tax

01  GST in India – An Introduction

 

8 Lectures                Know More

02  Levy of GST

 

3 Lectures                Know More

06  Value of Supply

 

10 Lectures                Know More

07  Registration

 

12 Lectures                Know More

04  Reverse Charge

 

8 Lectures                Know More

05  Time of Supply

 

5 Lectures                Know More

02A  Glossary

 

4 Lectures                Know More 

03  Taxable Event – Supply

 

8 Lectures                Know More

14   Accounts Records

 

Lectures                Know More

15   Electronic Commerce

 

2 Lectures                Know More

08  Composition Scheme

 

 5 Lectures                Know More

9   Input Tax Credit

 

20 Lectures                Know More

12  Returns

 

  4 Lectures                Know More

13  Exception

 

11 Lectures                Know More

10  Tax Invoice, Credit and Debit Notes

 

8 Lectures                Know More

11   Payment of Tax

 

5 Lectures                Know More

18 Audit & Assessment

 

4 Lectures                Know More

19   GST Notes – By CA Praveen Jain

 

Lectures                Know More

16  TCS & TDS

 

Lectures                Know More

17   IGST [Place of Supply]

 

13 Lectures                Know More

Section B: Customs Laws

01    Customs Law – Basic Concepts

 

 3 Lectures                Know More

02   Types of Duties

 

3 Lectures                Know More

03   Valuation under the Customs Act, 1962

 

8 Lectures                Know More

04   Import & Export Procedure

 

11  Lectures                Know More

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

 

1 Lecture                 Know More

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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