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Customs, Excise, and GST Syllabus

This document outlines the syllabus for a course on customs, excise, and goods & service tax. The syllabus covers 5 units: (1) customs and excise duties, (2) an introduction to goods and service tax, (3) goods and service tax registration, (4) the levy and collection of GST, and (5) assessment, returns, and refunds of GST. Key topics include objectives of customs acts, classification of goods, central excise duty, an overview of GST including objectives and challenges, GST registration requirements, provisions on input tax credit, methods for valuing supply, and furnishing various tax returns.

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krishna kumar r
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149 views2 pages

Customs, Excise, and GST Syllabus

This document outlines the syllabus for a course on customs, excise, and goods & service tax. The syllabus covers 5 units: (1) customs and excise duties, (2) an introduction to goods and service tax, (3) goods and service tax registration, (4) the levy and collection of GST, and (5) assessment, returns, and refunds of GST. Key topics include objectives of customs acts, classification of goods, central excise duty, an overview of GST including objectives and challenges, GST registration requirements, provisions on input tax credit, methods for valuing supply, and furnishing various tax returns.

Uploaded by

krishna kumar r
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

CUSTOM, EXCISE AND GOODS & SERVICE TAX

COURSE CODE: 19CM619


SYLLABUS

UNIT –I Customs and Excise Duty


Customs act 1962- Objectives of Customs Act , Levy and collection of Customs duty ,
classification of goods , Goods Exempted from Customs duty, Searches ,seizures,
confiscation and penalties. Central excise duty 1944- Nature of excise duty, levy and
collection of excise duty - Type of excise duty , valuation of goods- clearance of goods-
clearance of samples (Remove)- registration and exemption from registration.

UNIT –II Introduction to Goods and Service Tax


Goods and Service Tax – Meaning, History of Goods and Service Tax, Features, Objectives,
Challenges, Types – SWOT (Strength, Weakness, Opportunities, and Threats of Goods and
Service Tax), Scope of Goods and Service Tax - Difference between Indirect Tax and Goods
and Service Tax - Advantages and Disadvantages of Goods and Service Tax – Dimension of
Goods and Service Tax – Effects of Goods and Service Tax in Indian Economy – Impact of
Goods and Service Tax and its Implication.(Remove)

UNIT-III Goods and Service Tax Registration


Meaning, Importance, Types, Person Liable to get Registered (Add)- Procedure for Resident
and Non- Resident – Application Process and (Remove) Enrolment process under Goods and
Service Tax – Documents required – Penalties – Cancellation of Registration – Revocation of
Cancellation of Registration.

UNIT-IV Levy and Collection of GST


Supply– Meaning, Place of Supply, Time of Supply, Value of Supply, Methods of Valuation
- Goods and Service Tax on Exports. Provisions and rules regarding Input Tax Credit–
Matching and Reversal and Reclaim at Reduction in Output tax liability (Add)

UNIT-V Assessment Returns and Refund of Goods and Service Tax


Assessment – Meaning and types – Accounts and Other Records – Periods of Retention of
Accounts. Returns – Furnishings of details of Outward Supply – Furnishing of Returns – First
Return – Claim of Input tax credit and Provisional Acceptance thereof – Matching and
Reversal and Reclaim at Reduction in Output tax liability - Annual Return and Final Return.
Payments of Goods and Service Tax –TDS and TCS under Goods and Service Tax – Refund
of Goods and Service Tax.

OR

UNIT-V Assessment Returns and Refund of Goods and Service Tax


Assessment – Meaning and types – Periods of Retention of Accounts - Furnishings of details
of Outward Supply – Furnishing of Returns – Furnishing of First Return-Furnishing of
Annual Return- Furnishing of Final Return– Payments of Goods and Service Tax TDS and
TCS under Goods and Service Tax – Refund of Goods and Service Tax.

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