CA Final GroupII (Classes in Laxmi Nagar, Delhi) – Paper 8 – Advanced Indirect Tax Laws
Services CGST
Services IGST
Procedure
CA Final GroupII - Paper 8
CA Preparation Course Highlights
Faculties
Our team of faculties consist the professionals with proven track record from various field (CA/CS/CMA/LLB/IT Proffesional)
Batch Size
We kept our Batch Size quite rational so that individual attention can be given on one to one basis. Special arrangement for students on article ship or on job otherwise.
Study Notes
Class notes customized with ICAI Study-material is provided online as well as offline.
Practical Exposure
This may not be very important from examination point of view but it will prepare you for post-exam real world scenario.
Mock Test
Daily Class Test followed with periodical test to equipped the student for examination hall.
Student Support
Life time access to 24*7 student support login on our portal for their doubts and other clarification.
| Paper Details | ||
|---|---|---|
| Paper Title | Faculty Name | No. of Classes |
| CA Final GroupII – Paper 8 | Faculty Name | 20 Classes |
| Final Course Paper 8: Indirect Tax Laws (100 Marks) | ||
|---|---|---|
| Part-I: GST (75 Marks) | ||
| Sections | Weightage | Content Area |
| I | 25%-35% | 1 (ii) Levy and collection of CGST and IGST – Application of CGST/IGST law; Concept of supply including composite and mixed supplies, inter-State supply, intra-State supply, supplies in territorial waters; Charge of tax (including reverse charge); Exemption from tax; Composition levy |
| 1 (iii) Place of supply | ||
| 1 (iv) Time and value of supply | ||
| 1 (v) Input tax credit | ||
| II | 20%-30% | 1 (vi) Computation of GST liability |
| III | 10%-30% | 1 (vii) Procedures under GST – All procedures including registration, tax invoice, credit and debit notes, electronic way bill, accounts and records, returns, payment of tax, refund, job-work |
| 1(viii) Provisions relating to electronic commerce | ||
| 1 (ix) Liability to pay in certain cases | ||
| IV | 10%-25% | 1(xii) Demand and Recovery |
| 1(xiii) Offences and Penalties | ||
| 1(xiv) Advance Ruling | ||
| 1(xv) Appeals and Revision | ||
| V | 5%-10% | 1(i) Constitutional aspects |
| 1(x) Administration of GST; Assessment and Audit | ||
| 1(xi) Inspection, Search, Seizure and Arrest | ||
| 1(xvi) Other provisions | ||
| Part-II: Customs and FTP (25 Marks) | ||
| I | 20%-40% | 1(ii) Levy of and exemptions from customs duties – All provisions including application of customs law, taxable event, charge of customs duty, exceptions to levy of customs duty, exemption from custom duty |
| 1(iii) Types of customs duties | ||
| 1(iv) Valuation of imported and export goods | ||
| II | 40%-70% | 1(vi) Import and Export Procedures – All import and export procedures including special procedures relating to baggage, goods imported or exported by post, stores |
| 1(viii) Warehousing | ||
| 1(ix) Drawback | ||
| 1(x) Demand and Recovery; Refund | ||
| 1(xi) Provisions relating to prohibited goods, notified goods, specified goods, illegal importation/exportation of goods | ||
| 1(xii) Searches, seizure and arrest; Offences; Penalties; Confiscation and Prosecution | ||
| 1(xiii) Appeals and Revision; Advance Rulings; Settlement Commission | ||
| Foreign Trade Policy | ||
| 2(iii) Basic concepts relating to export promotion schemes provided under FTP | ||
| III | 10%-20% | 1(i) Introduction to customs law including Constitutional aspects |
| 1(iv) Classification of imported and export goods | ||
| 1(v) Officers of Customs; Appointment of customs ports, airports etc. | ||
| 1(vii) Provisions relating to coastal goods and vessels carrying coastal goods | ||
| 1(xiv) Other provisions | ||
| Foreign Trade Policy | ||
| 2(i) Introduction to FTP – legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions | ||
| 2(ii) Basic concepts relating to import and export of goods | ||