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    Farooq Haque Classes: Exclusions From Syllabus of IDT of CA Final

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    Nikhil
    The document outlines exclusions from the syllabus of Indirect Tax Laws of CA Final as notified by ICAI on February 9, 2018. It lists 7 topics from the syllabus and specifies provisions within those topics that have been excluded. Some of the major exclusions include the CGST Act and IGST Act in their entirety, as well as certain procedures around tax deduction at source, collection of tax at source, registration requirements for certain entities, and return filing requirements. Page references are provided pointing to relevant sections in study material that discuss the excluded provisions.

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    Farooq Haque Classes: Exclusions From Syllabus of IDT of CA Final

    Uploaded by

    Nikhil
    75 views1 page
    The document outlines exclusions from the syllabus of Indirect Tax Laws of CA Final as notified by ICAI on February 9, 2018. It lists 7 topics from the syllabus and specifies provisions within those topics that have been excluded. Some of the major exclusions include the CGST Act and IGST Act in their entirety, as well as certain procedures around tax deduction at source, collection of tax at source, registration requirements for certain entities, and return filing requirements. Page references are provided pointing to relevant sections in study material that discuss the excluded provisions.

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    gst

    Original Title

    Gst Exclusions

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    The document outlines exclusions from the syllabus of Indirect Tax Laws of CA Final as notified by ICAI on February 9, 2018. It lists 7 topics from the syllabus and specifies provisions within those topics that have been excluded. Some of the major exclusions include the CGST Act and IGST Act in their entirety, as well as certain procedures around tax deduction at source, collection of tax at source, registration requirements for certain entities, and return filing requirements. Page references are provided pointing to relevant sections in study material that discuss the excluded provisions.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    75 views1 page

    Farooq Haque Classes: Exclusions From Syllabus of IDT of CA Final

    Uploaded by

    Nikhil
    The document outlines exclusions from the syllabus of Indirect Tax Laws of CA Final as notified by ICAI on February 9, 2018. It lists 7 topics from the syllabus and specifies provisions within those topics that have been excluded. Some of the major exclusions include the CGST Act and IGST Act in their entirety, as well as certain procedures around tax deduction at source, collection of tax at source, registration requirements for certain entities, and return filing requirements. Page references are provided pointing to relevant sections in study material that discuss the excluded provisions.

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    © All Rights Reserved
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    Exclusions from syllabus of IDT of CA Final Farooq Haque Classes

    Exclusions from syllabus of Indirect Tax Laws of CA Final


    ICAI Notification dt. 09/02/2018

    (1) (2) (3) (4)


    S. No. in Topics of Exclusions Corresponding
    the the (Provisions which are excluded page no. of notes
    syllabus syllabus from the corresponding topic of
    the syllabus)
    1(ii) Levy and collection of CGST and CGST Act, 2017 & IGST Act, 2017
    IGST – Application of CGST/IGST (i) Rate of tax prescribed for supply of (i) Pg 76 (Module I)
    law; Concept of supply including goods
    composite and mixed supplies, inter- (ii) Rate of tax prescribed for supply of (ii) Pg 76 (Module I)
    State supply, intra-State supply, services
    supplies in territorial waters; Charge (iii) Exemptions for supply of goods
    of tax; Exemption (iii) Pg 80 (Module I)
    from tax; Composition levy
    1(vii) Procedures under GST – All CGST Act, 2017 and CGST Rules, 2017
    procedures including registration, tax (i) Tax deduction at source except the (i) Pg 72 (Module II)
    invoice, credit and debit notes, provisions made effective vide (Sec 51)
    electronic way bill, accounts and Notification No. 33/2017 CT dated
    records, returns, payment of tax 15.09.2017
    including reverse charge, refund, job (ii) Pg 74 (Module II)
    (ii) Collection of tax at source
    work (Sec 52)
    (iii) Registration of persons required to
    (iii) Pg 12 (Module II)
    collect tax at source
    (Rule 12)
    (iv) Filing of return by a person required
    (iv) Pg 50 (Module II)
    to deduct tax at source
    (Rule 66)
    (v) Submission of statement of supplies
    through an e-commerce operator (v) Pg 50 (Module II)
    (vi) Categories of supply of goods, tax on (Rule 67)
    which is payable on reverse charge (vi) Pg 204 (Module I)
    basis under section 9(3) & Pg 58 (Sec 9(3))
    (vii) Chapter XVI: E-Way Rules [Rules (vii) Not Covered
    138- 138D] of CGST Rules, 2017
    IGST Act, 2017
    Categories of supply of goods, tax on which Pg 270 (Module I)
    is payable on reverse charge basis under (Sec 5(3))
    section 5(3)

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