Goods and Services Tax – II (GST–II) M.COM ABST SEMSTER – 2

What Will You Learn?

• 🎓 What Will I Learn?
• By the end of this course, students will be able to:
• • Understand key terms and definitions under the CGST and SGST Acts.
• • Comprehend the levy, collection, scope, and supply of tax.
• • Learn the time and value of supply of goods/services and the Input Tax Credit system.
• • Understand registration procedures, filing of returns, and assessment under GST.
• • Know about reverse charge, refund mechanisms, and transitional provisions.
• • Maintain GST-related accounts and records, understand composition schemes, job work, exemptions, and demand/recovery.
• • Analyze audit, inspection, payment, and refund under the GST Act.
• • Learn about GST input tax credit rules, compensation to states, and valuation rules.
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