CMA Final Paper 18 | Indirect Tax Laws and Practice

About Indirect Tax Laws and Practice

An Indirect Tax is collected by one entity in the supply chain (usually a producer or retailer) and paid to the government, but it is passed on to the consumer as part of the purchase price of a good or service. The consumer is ultimately paying the tax by paying more for the product.

To gain understanding on various concepts & issues related to Indirect Taxes in the Country.Helps in addressing issues of conflicts of the assessee and their respective tax authorities.

The topics covered in Indirect Tax Laws & Practice at the CMA Final Level

GST i.e., Goods and Service Tax Act is the recent drift faced in indirect taxation system of law, and as such occupies a great portion in syllabus and share of marks
Case study analysis stands as an important area to be learnt as final level students are expected have an expert knowledge
Various new small concepts of Customs law and Foreign Trade Policy are the other laws that needs a good understanding

The best approach to study Indirect Tax Laws & Practice paper

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 and Foreign Trade Policy.

1 GST in India - An Introduction

Lecture icon 8 Lectures Know More

2 Levy of GST

Lecture icon 2 Lectures Know More

2A Glossary

Lecture icon 4 Lectures Know More

3 Taxable Event - Supply

Lecture icon 8 Lectures Know More

4 Reverse Charge

Lecture icon 8 Lectures Know More

5 Time of Supply

Lecture icon 5 Lectures Know More

6 Value of Supply

Lecture icon 10 Lectures Know More

7 Registration

Lecture icon 13 Lectures Know More

8 Composition Scheme

Lecture icon 5 Lectures Know More

9 Input Tax Credit

Lecture icon 20 Lectures Know More

10 Tax Invoice, Credit and Debit Notes

Lecture icon 8 Lectures Know More

11 Payment of Tax

Lecture icon 5 Lectures Know More

12 Returns

Lecture icon 4 Lectures Know More

13 Exemption

Lecture icon 11 Lectures Know More

14 E-way Bill

Lecture icon 5 Lectures Know More

15 Accounts and Records

Lecture icon 2 Lectures Know More

16 Electronic Commerce

Lecture icon 1 Lectures Know More

17 TCS and TDS

Lecture icon 2 Lectures Know More

18 IGST (Place of Supply)

Lecture icon 14 Lectures Know More

19 Refund

Lecture icon 11 Lectures Know More

20 Audit and Assesment

Lecture icon 4 Lectures Know More

21 Demand & Recovery

Lecture icon 6 Lectures Know More

22 Appeals & Revision

Lecture icon 3 Lectures Know More

23 Appointment and Qualifications of Directors

Lecture icon 2 Lectures Know More

24 Inspection, Search, Seizure & Confiscation

Lecture icon 2 Lectures Know More

25 Offences & Penalities

Lecture icon 2 Lectures Know More

26 Liability to Pay in Certain Cases

Lecture icon 2 Lectures Know More

1 Customs Law - Basic Concepts

Lecture icon 3 Lectures Know More

2 Classification under Customs

Lecture icon 1 Lectures Know More

3 Types of Duties

Lecture icon 3 Lectures Know More

4 Valuation under Customs

Lecture icon 8 Lectures Know More

5 Import and Export Procedure

Lecture icon 7 Lectures Know More

6 Warehousing

Lecture icon 1 Lectures Know More

7 Duty Drawbacks

Lecture icon 1 Lectures Know More

8 Baggage and Postal Articles

Lecture icon 2 Lectures Know More

9 Administrative and Other Aspects

Lecture icon 1 Lectures Know More

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

Lecture icon 1 Lectures Know More

11 Search, Seizure, Confiscation and Miscellaneous Provisions

Lecture icon 1 Lectures Know More

12 Comprehensive Issues under Customs

Lecture icon 2 Lectures Know More

13 Foreign Trade Policy 2015 - 2020

Lecture icon 6 Lectures Know More

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Resources

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Resources

Paper 18

Indirect Tax Laws and Practice

About Indirect Tax Laws and Practice

Duration: 3 hours

Faculty

Resources

Indirect Tax Laws and Practice

1 GST in India - An Introduction

2 Levy of GST

2A Glossary

3 Taxable Event - Supply

4 Reverse Charge

5 Time of Supply

6 Value of Supply

7 Registration

8 Composition Scheme

9 Input Tax Credit

10 Tax Invoice, Credit and Debit Notes

11 Payment of Tax

12 Returns

13 Exemption

14 E-way Bill

15 Accounts and Records

16 Electronic Commerce

17 TCS and TDS

18 IGST (Place of Supply)

19 Refund

20 Audit and Assesment

21 Demand & Recovery

22 Appeals & Revision

23 Appointment and Qualifications of Directors

24 Inspection, Search, Seizure & Confiscation

25 Offences & Penalities

26 Liability to Pay in Certain Cases

1 Customs Law - Basic Concepts

2 Classification under Customs

3 Types of Duties

4 Valuation under Customs

5 Import and Export Procedure

6 Warehousing

7 Duty Drawbacks

8 Baggage and Postal Articles

9 Administrative and Other Aspects

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

11 Search, Seizure, Confiscation and Miscellaneous Provisions

12 Comprehensive Issues under Customs

13 Foreign Trade Policy 2015 - 2020

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