Your roadmap · आपका रोडमैप
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Admission & first meetingप्रवेश और पहली मुलाकातEnquire at your nearest NDSS centre, meet the teacher, fix the batch time and get your study material.
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Part 1 of the syllabusपाठ्यक्रम भाग 1Unit-wise coaching with notes and doubt classes.
Unit 1: Introduction to GSTUnit 2: Supply and LevyUnit 3: Registration and Composition
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Part 2 of the syllabusपाठ्यक्रम भाग 2Unit-wise coaching with notes and doubt classes.
Unit 4: Input Tax Credit, Payment and ReturnsUnit 5: Customs Law
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Unit tests & assignmentsयूनिट टेस्टRegular tests in the university / board pattern.
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Semester 5 exam (university / board)विश्वविद्यालय / बोर्ड परीक्षाPrevious papers and full revision before the exam.
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Online tests & resultऑनलाइन टेस्ट और रिज़ल्टTake the tests online; your marks and result show in your student login and at the centre.
Syllabus · पाठ्यक्रम
1 subject · 5 chapters · 25 topics
01Unit 1: Introduction to GST
5 topics+
- Indirect taxes before GST
- 101st Constitutional Amendment and GST Council
- Dual GST: CGST, SGST, UTGST and IGST
- Taxes subsumed in GST
- GST Network
02Unit 2: Supply and Levy
5 topics+
- Meaning and scope of supply
- Composite and mixed supply
- Intra-state and inter-state supply
- Time, place and value of supply
- Exemptions
03Unit 3: Registration and Composition
4 topics+
- Threshold limits and compulsory registration
- Registration procedure
- Composition scheme
- Amendment and cancellation of registration
04Unit 4: Input Tax Credit, Payment and Returns
6 topics+
- Conditions for input tax credit
- Blocked credits
- Reverse charge mechanism
- Payment of tax and electronic ledgers
- Returns: GSTR-1, GSTR-3B and GSTR-9
- E-way bill
05Unit 5: Customs Law
5 topics+
- Customs Act 1962 and Customs Tariff Act 1975
- Types of customs duty
- Valuation of imported goods
- Import and export procedure: bill of entry and shipping bill
- Baggage rules
About this course
You will be able to
- Explain the constitutional framework and structure of GST in India
- Determine supply, composite and mixed supply and the type of GST applicable
- Explain registration, composition scheme, input tax credit and reverse charge
- Describe GST returns, payment and e-way bill
- Explain customs duties, valuation and import and export procedures
Who it is for
- B.Com students (General and Accounting & Taxation streams) of Semester 5 under the UP State Universities NEP 2020 syllabus
- Students aiming for GST practice, tax assistant jobs or CA / CMA studies
What you need
- Basic accounting and Income Tax Law of Semester 4 are helpful
Online tests & result
Practice and unit tests online; marks and result show in your student login and at the centre.
Student login →
Questions
GST rates keep changing. How is that handled?
Rates and limits are notified by the GST Council from time to time; we update notes and follow the provisions applicable for your university exam.
Is practical GST filing part of this paper?
This is a theory paper. Practical filing is taught in the separate GST Return Filing vocational course.
Which syllabus does the course follow?
It follows the UP State Universities NEP 2020 common minimum syllabus for B.Com. Where your own university's syllabus differs, the centre teaches as per your university syllabus and papers.
