GST for Final Bcom Students - Syllabus and Chapter 1 (BNU)
GFGC CHIKKABALLAPUR Name of the Program: Bachelor of Commerce (B.Com) Course Code: B.Com 5.6 Name of the Course: Vocational Course – GST – LAW & PRACTICE Syllabus Module: 1 – INTRODUCTION TO GST (THEORETICAL BASED) 10 Hrs The Concept of Tax and the Objective for its Levy, the Concept of Direct and Indirect Tax and the Differences between the two types of Taxes, the Basic Features of Indirect Taxes and the Principal Indirect taxes in India, Source Based Vs Destination Based Taxation Structure and its Features. The need for GST in India, The Historical background of GST in India, The Framework of GST (Dual Model) and various benefits to be accrued from Implementation of GST. The Significant Amendments made in Constitution (101st Amendment) Act, 2016. GST Council: Constitution, Power and Functions. Module: 2 – IMPORTANT DEFINITIONS IN GST AND SUPPLY UNDER GST 14 Hrs Definitions of: Goods, Services, Person, Consideration, Aggregate ...
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