Paper 4 - Tax Laws & Practices AY 2019-20 for June/ Dec 2019 Exam (CS Executive Old Syllabus Module I) by CA Raj K Agrawal
This video lecture is useful for CS Executive students For Dec 2019 Exams
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General Information:
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Format: USB / Pen Drive
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Video Language: English Hindi
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Course Material Language: English
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Video Runs On: Computer Laptop
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Study Material Format: Printed Books
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Duration: 160 Hours, Number of Lecture : 140
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Validity: Till Dec. 2019 (4 Times View )
Chapter 1 Basic Concepts
Chapter 2 Residential Status
Chapter 3 Exempt Income
Chapter 4 Salary
Chapter 5 House Property
Chapter 6 Profits & Gains from Business or Profession
Chapter 7 Capital Gains
Chapter 8 Income from Other Sources
Chapter 9 Clubbing of Income
Chapter 10 Set Off & Carry Forward of Losses
Chapter 11 Deductions
Chapter 12 Total Income
Chapter 13 Return of Income
Chapter 14 TDS & TCS
Topic
1 MAT & AMT
2 Income Tax Authorities
3 Rectification, Appeal and Revision
4 Penalty & Prosecution 5 Settlement Commission
6 Advance Ruling
7 General anti-avoidance rules (GAAR)
8 Double Taxation Relief
9 Tax Planning and Management
10 International Taxation and Transfer Pricing
Topic
1 Concept of Indirect Taxes
• Basis of Taxation
• Features of indirect Taxes
• Difference between Direct Taxes & indirect Taxes
• Seventh Schedule to Constitution
2 Introduction to GST
• Genesis of GST in India
• Power to tax GST (Constitutional Provisions)
• Extent and commencement
• Number of Legislations
• What is GS? (Goods and Service Tax)?
• Benefits of GST
• Definition of Good and Service Tax (GST)
• Conceptual framework
• Rates of CGST/Sf;ST and IGST
• Taxes subsumed into CST
• Amendment in 7th Schedule of Constitution
• Goods and Service Tax (Compensation to States) Cess
• Administration under GST
• Brief about GST Council
• Classification system under GST
• Definitions • Q&A
• MCQ
3 Levy and Collection of GST
• Levy & Collection of GST
• Composition Scheme under GST
• Power to grant Exemptions . GST rate schedule for Goods
• GST rate schedule for Services
• Q&A
• MCQ
4 Concept of Supply
• Taxable Event - Supply
• Meaning and Scope of Supply (Sec. 7)
• Schedule I
• Schedule lI
• Schedule-III
• Composite and Mixed Supplies (Sec. 8)
• Q&A
• MCQ
5 Place of Supply
• location of Supplier of Goods
• location of Supplier of Services
• Place of Supply of Goods - Supplies within India
• Place of Supply of foods- Imported or Exported
• Place of Supply of Services - Supplies within India
• Place of Supply of Services - imported or Exported
6 Time of Supply
• Time of Supply of Goods
• Time of Supply of Services
• Change In rate of tax in respect of supply of Goods or Services
• Q&A
• MCQ
7 Value of Supply
• Value of Taxable Supply
• Determination of Value of Supply Rules
• Q&A
• MCQ
8 input Tax Credit
• Eligibility and Conditions for taking ITC
• Apportionment of Credit and Blocked Credit
• CGST Rules. 2017
• Availability of Credit In Special Circumstances
• Manner of Distribution of Credit by ND
• Q&A
• MCQ
9 Computation of GST Liability
10 Registration
• Person liable for Registration
• Person not liable for RegLstratIon
• Compulsory Registration
• Procedure for Registration
• Registration for United Nations or Consulate or Embassy
• Deemed Registration
• Casual and Non. resident taxable person Registration
• Amendment of Registration
• Cancellation of Registration
• Q&A
• MCQ
11 Tax Invoke, Credit and Debit Notes
• Tax Invoice
• Credit and Debit Notes
• Q&A
• MCQ
12 Electronic Way BIll
13 Returns
• Various Returns
•Furnishing details of outward supplies
• Process and Formats for Filing of returns
• Furnishing details of inward supplies
• CGST Rules. 2017
• First Return
• Claim of ITC
• Matching. Reversal and Reclaim
• Annual Return
• Final Return
• GST Practitioner
• Q&A
• MCQ
14 Payment of Tax
• Payment of Tax. Interest. Penalty and other Amounts
• Tax Deducted at Source
• Tax Collected at Source
• Transfer of ITC
• Q&A
• MCQ
15 Reverse Charge
• Goods under Reverse Charge
• Services under Reverse Charge
16 Exemptions from CST
• Goods Exempt from Tax
• list of Services Exempt from Tax
• Charitable and religious activity related services
• Agriculture related services
• Education services
• Health care services
• Services provided by Government
• Construction services
• Passenger transportation services
• Goods transportation services
• Banking and financial services
• Life insurance business services
• Services provided by specified bodies
• General Insurance business services
• Pension schemes
• Business facilitator/correspondent
• Services provided to Government
• leasing services
• Legal services
• Sponsorship of sports events
• Skill Development services
• Performance by an artist
• Right to admission to various events
• Services by an unincorporated body or a nonprofit entity
• Other exempt services
• Services exempt from IGST
17 Accounts and Records
• Accounts and Other Records
• Period of Retention of Accounts
• Q&A
• MCQ
18 Refunds
• Tourist
• Zero rated supply
• Deemed Exports
• Refund of Tax
• Time limit within which refund claim can be filed
• Application for refund of tax, interest. penally. fees or any other amount
• Documents for filing refund claim
• Acknowledgment of refund daim
• Order of refund
• Grant of provisional refund
• Minimum refund claim
• Refund of integrated tax paid on export of goods or savkes under bond or Letter of Undertaking (LUT)
• Refund to un bodies. Embassies. etc.
• Interest on Delayed Refunds
• Refund of Integrated Tax paid on Supply of Goods to Tourist leaving India
19 Assessment and Audit
• Self Assessment
• Provisional Assessment
• Finalization of Provisional Assessment
• Scrutiny of Return
• Assessment of Non-Fliers of Returns
• Assessment of Unregistered Person
• Summary Assessment in Certain Special Cases
• Audit by Tax Authorities
• Special Audit
• Different ways to assess the tax liability by a registered person
20 Miscellaneous Provisions
• Presumption as to Documents In Certain Cases
• Taking Assistance from an Expert
• Rectification on Errors Apparent on the Face of Record
• Rounding off of Tax etc.
• Removal of Difficulties
• Power of Government to make Rules & Regulations
• Common Portal
• Goods and Services Tax Compliance Rating
• Power to Take Samples
• Burden of Proof
• Protection of Action Taken Under This Act
• Anti-Profiteering Measure
• National Anti-profiteering Authority
• Apportionment of Tax and Settlement of Funds
• Methodology of Apportionment
• Administration under GST
faculties
CA Raj K Agrawal, qualified Chartered Accountancy with all India 27th rank in CA Final and all India 29th rank in CA PE-I. He has been consistent school and college topper. He is endowed with the passion of winning as evinced through demonstrated excellence in Academics and Teaching Career. He is Educator of a renowned commerce coaching class in the name of "Elite Concepts" at Varanasi, providing finest education for CA/ CS/ CMA. His video classes have helped several thousand of students across India & Abroad to crack their professional exam. He has authored numerous books for professional courses. Few of his publications are best seller in Indian Market. His primary focus is on enhancing student's knowledge theoretically and practically as well as focused preparations to ensure success in the examinations and to achieve professional expertise.
