Taxation

Indirect Tax Laws

CA Final - Paper 8 : Indirect Tax Laws

In this paper Indirect Tax Laws at the CA Final Level, you will learn about The CGST Act, The IGST Act, read with rules, notifications and circulars, and The Customs Act and the Customs Tariff Act, rules, notifications, circulars and case laws.

Give a thought to this thought - “If it is important to you, you will find a way, else you will find an excuse. Is it the way or excuse, that you are trying to find?” Wish you all the best!  

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Indirect Tax Laws
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Need for GST in India - Part 1
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Paper 1
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Paper 2
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Paper 3
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Paper 4
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Paper 5
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Paper-6A
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Paper 7
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May 2018
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November 2018

More about Indirect Tax Laws

What are Indirect Tax Laws (IDT)?
  • Indirect tax laws include GST (Goods and Service Tax) which is a new law brought into force. The Indirect Taxes levied form a major source of revenue to the government 
  • New provisions are introduced at jet speed in this paper. The tax base of the country along with compliance seems to be widening in the (Goods and Service Tax) GST era  
Why did ICAI introduce this paper, Indirect Tax Laws, at the CA Final Level?
  • This paper upgrades the knowledge of GST (Goods and Service Tax) acquired during Inter to the level where student transforms as a professional i.e. he should be able to analyse this paper with a practical mind to cater to client’s needs such as how to save taxes, tax return, etc. 
  • Customs and FTP (Funds Transfer Pricing) provide added knowledge to a student in his career journey  
What are the topics covered in Indirect Tax Laws at CA Final Level?
  • The CGST Act, The IGST Act, read with rules, notifications and circulars  
  • The Customs Act and the Customs Tariff Act, rules, notifications, circulars and case laws  
What is the best approach to study Indirect Tax Laws?
  • Make your own notes. Your hand-written notes come to the rescue during last minute revision  
  • Compulsorily 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  
  • Compulsorily 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  
  • Never ignore customs and FTP  

 Note: All chapters of new syllabus are applicable for old syllabus also. There is no change in the syllabus  

See how CA Praveen Jain and CA Lijil Lakshman teach this paper Indirect Tax Laws

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Course Content Available

Faculty

Estimated Lectures

Lectures Available in the Portal

CA Praveen Jain

133

 133

CA Lijil Lakshman

35

31

Available Lectures for Indirect Tax Laws
 
Paper-8: Indirect Tax Laws 
Chapters No. of Lectures
Series 1:
Part-I Goods and Services Tax
Chapter 1: GST in India - An Introduction 6
Chapter 2: Levy of GST 2
Chapter 2A: Glossary 4
Chapter 3: Taxable Event - Supply 10
Chapter 4: Reverse Charge 4
Chapter 5: Time of Supply 4
chapter 6: Value of Supply 9
Chapter 7: Registration 8
Chapter 8: Composition Scheme 4
Chapter 9: Input Tax Credit 14
Chapter 10: Tax Invoice, Credit and Debit Notes 4
Chapter 11: Payment of Tax 2
Chapter 12: Returns 5
Chapter 13: Exemption 10
Chapter 14: Accounts and Records 1
Chapter 15: Electronic Commerce 1
Chapter 16: E-way Bill  5
Chapter 17: TCS & TDS 1
Chapter 18: IGST (Place of Supply) 13
Chapter 19: Refund 9
Chapter 20: Audit & Assessment  3
Chapter 21: Demand & Recover 5
Chapter 22: Appeals & Revision 3
Chapter 23: Advance Ruling 1
Chapter 24: Inspection, Search, Seizure & Confiscation 2
Chapter 25: Offences & Penalties 2
Chapter 26: Liability to Pay in Certain Cases 1

 Series 1 : Part II: Customs and FTP

 Chapter 1: Levy of and Exception from Customs duty  3
Chapter 2 : Types of Duty 3
 Chapter 3 : Classification of Imported and Export Goods   1
Chapter 4: Valuation under the Customs Act, 1962 8
Chapter 5:  Importation,Exportation and Transportation of Goods 9
Chapter 6: Warehousing 1
Chapter 7 : Duty Drawback 1
Chapter 8 : Demand and Recovery 1
Chapter 9 : Refund 1
Chapter 11: Appeals and Revision 1
Chapter 12: Settlement Commission 1
Chapter 13: Advance Ruling 1
Chapter 14: Miscellaneous Provisions 1
Chapter 15: Foreign Trade Policy 6