ICMAI has introduced this paper Indirect Taxation at the CMA Intermediate level so that you can understand the impact of indirect taxes on businesses so as to make effective business decisions.
|
Faculty |
Estimated Lectures |
Lectures Available in the Portal |
Available fully by |
|
CA Praveen Jain |
100 |
100 |
Completed |
|
CA Lijil Lakshman |
25 |
25 |
Completed |
| Paper-8: Indirect Tax Laws | |
| Chapters | No. of Lectures |
| Part-I Goods and Services Tax | |
| GST in India - An Introduction | 6 |
| Levy of GST | 2 |
| Glossary | 4 |
| Taxable Event - Supply | 10 |
| Reverse Charge | 4 |
| Time of Supply | 6 |
| Value of Supply | 9 |
| Registration | 8 |
| Composition Scheme | 3 |
| Input Tax Credit | 14 |
| Tax Invoice, Credit and Debit Notes | 4 |
| Payment of Tax | 2 |
| Returns | 2 |
| Exemption | 10 |
| Accounts and Records | 1 |
| Electronic Commerce | 1 |
| TCS & TDS | 1 |
| IGST(Place of Supply) | 12 |
| Audit & Assesment | 1 |
| Section B: Customs Laws | |
| 1: Customs Law - Basic Concepts | 3 |
| 2 : Types of Duties | 3 |
| 3: Valuation under Customs | 8 |
| 4: Import & Export Procedure | 11 |
To empower every student aspiring to be a CA, CS or CMA to master all subjects in their curriculum and pass their exams at the first attempt with an easy to use tool which they can use to study anytime anywhere