CS Executive Tax Laws Video Lectures :Â The purpose of these Video Lectures is to impart conceptual understanding to the students of the provisions of the Direct Tax Laws (Income Tax) and Indirect Tax Laws (GST) covered in the ICSI Syllabus. These Video Lectures have been updated and contains relevant amendments made by Finance Act, 2019 applicable for the Assessment Year 2020-21.
31% Off
CS Executive Video Lectures New Syllabus
₹4,000 – ₹6,000 + GST
71% Off
CS Executive Video Lectures OLD Syllabus
CS Executive Tax Video Lectures by CMA Vipul Shah | Old Syllabus
₹1,999 – ₹3,800 + GST
For Other Subjects Video Lectures, Click on Below mentioned Subjects
CS Executive Group 1 Video Lectures |
CS Executive Group 2 Video Lectures |
| 1. CS Executive Company Law Video Lecture
2. CS Executive Economic Commercial Laws Video Lectures
3. CS Executive Tax Laws Video Lectures
|
1.CS Executive Industrial Labour General Law Video Lectures
2. CS Executive Capital Market Securities Laws Video Lectures
|
We have provided the chapter wise index for this subject below
CS Executive Tax Laws Video Lectures : Chapter 1 : INTRODUCTION AND IMPORTANT DEFINITIONS |
| Topics Covered in this Chapter |
|
INTRODUCTION, BASIC CONCEPTS OF INCOME TAX ACT, PERSON [SECTION 2(31)], ASSESSEE [SECTION 2(7)], ASSESSMENT YEAR [SECTION 2(9)], PREVIOUS YEAR [SECTION 3], CONCEPT OF INCOME, CAPITAL AND REVENUE RECEIPTS, TYPE OF CAPITAL, COMPUTATION OF TAXABLE INCOME AND TAX LIABILITY OF AN ASSESSEE, TAX RATES FY 2017-18, AY 2018-19, LESSON ROUND UP, SELF TEST QUESTIONS
|
a
CS Executive Tax Laws Video Lectures : Chapter 2 : BASIS OF CHARGE, SCOPE OF TOTAL INCOME AND RESIDENTIAL STATUS |
| Topics Covered in this Chapter |
|
CHARGE OF INCOME-TAX [SECTION 4], RESIDENTIAL STATUS AND TAX LIABILITY [SECTION 6], TEST FOR RESIDENCE OF INDIVIDUAL, TESTS OF RESIDENCE FOR HINDU UNDIVIDED FAMILIES, FIRMSAND OTHERASSOCIATIONS OF PERSONS, TESTS OF RESIDENCE FOR COMPANIES, GUIDING PRINCIPLES FOR DETERMINATION OF PLACE OF EFFECTIVE MANAGEMENT (POEM) OF A COMPANY MEANING AND SCOPE OF TOTAL INCOME (SECTION 5), PLACE AND DATE OF RECEIPT OF INCOME, INCOME RECEIVED IN INDIA, INCOME DEEMED TO BE RECEIVED IN INDIA, INCOME ACCRUED IN INDIA, INCOME DEEMED TOACCRUE ORARISE IN INDIA, APPORTIONMENT OF INCOME BETWEEN SPOUSES GOVERNED BY PORTUGUESE CIVIL CODE (SECTION 5A), TAX INCIDENCE VIS-A-VIS RESIDENTIAL STATUS, LESSON ROUND UP, SELF TEST QUESTIONS
|
a
CS Executive Tax Laws Video Lectures : Chapter 3 : INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME |
| Topics Covered in this Chapter |
|
GENERAL EXEMPTION, AGRICULTURAL INCOME [SECTION 10(1)], INCOME FROM MANUFACTURE OF RUBBER (RULE 7A), INCOME FROM THE MANUFACTURE OF COFFEE (RULE 7B), INCOME FROM GROWING AND MANUFACTURING OF TEA (RULE 8), DETERMINATION OF TAX LIABILITY, MONEY RECEIVED BYAN INDIVIDUALAS A MEMBER OF H.U.F. [SECTION 10(2)], SHARE OF PROFIT FROM PARTNERSHIP FIRM [SECTION 10(2A)], INTEREST INCOME OF NON-RESIDENTS [SECTION 10(4)], INTEREST INCOME OF NON-RESIDENTS FROM SPECIFIED SAVINGS CERTIFICATES [SECTION 10(4B)], TRAVEL CONCESSION ORASSISTANCE TOA CITIZEN OF INDIA[SECTION 10(5)], EXEMPTIONS TOAN INDIVIDUAL WHO IS NOTACITIZEN OF INDIA[SECTION 10(6)], TAX PAID ON BEHALF OF FOREIGN COMPANIES IN RESPECT OF CERTAIN INCOME [SECTION 10(6A)], INCOME DERIVED BY NON-RESIDENTS/FOREIGN COMPANY [SECTION 10(6B)], INCOME OF FOREIGN AIRCRAFT BUSINESS FROM LEASE [SECTION 10(6BB)], FEES FOR TECHNICAL SERVICES RECEIVED BY FOREIGN COMPANIES [SECTION 10(6C)], ALLOWANCE PAYABLE OUTSIDE INDIA[SECTION 10(7)], CO-OPERATIVE TECHNICALASSISTANCE PROGRA |
a
CS Executive Tax Laws Video Lectures : Chapter 4 : COMPUTATION OF TOTAL INCOME UNDER VARIOUS HEADS: |
| Topics Covered in this Chapter |
|
BASIS OF CHARGE, DUE BASIS OF TAXATION, COMPUTATION OF SALARY IN THE GRADE SYSTEM, EMPLOYER AND EMPLOYEE RELATIONSHIP, SALARY RECEIVED FROM FORMER EMPLOYER, OTHER POINTS FOR CONSIDERATION FOR TAXABILITY OF SALARY, SALARY [SECTION 17(1)], ALLOWANCES, FULLY TAXABLE ALLOWANCES, ALLOWANCES NOT FULLY TAXABLE, TREATMENT OF ENTERTAINMENT ALLOWANCE, PERQUISITES [SECTION 17(2)], (A) TAX-FREE PERQUISITES (IN ALL CASES), (B) TAXABLE PERQUISITES (IN ALL CASES), (C) PERQUISITES TAXABLE ONLY IN THE CASES OF SPECIFIED EMPLOYEES VALUATION OF PERQUISITES, (1) VALUATION OF RESIDENTIAL ACCOMODATION, (2) VALUATION OF PERQUISITE IN RESPECT OF MOTOR CAR, (3) SWEEPER, GARDENER, WATCHMAN ORA PERSONAL ATTENDANT (SUB-RULE 3), (4) GAS, ELECTRIC ENERGY OR WATER (SUB-RULE 4), (5) FREE OR CONCESSIONAL EDUCATION (SUB-RULE 5), (6) OTHER FRINGE BENEFITS OR AMENITIES (SUB-RULE 7), PROFITS IN LIEU OF OR IN ADDITION TO SALARY, (1) GRATUITY, (2) COMMUTED VALUE OF PENSION, (3) RETRENCHMENT COMPENSATION, (4)AMOUNT RECEIVED FROM STATUTORY PROVIDENT FUND ND/OR PUBLIC PROVIDENT FUND RECOGNISED PROVIDENT FUND, (5) HOUSE RENT ALLOWANCE RECEIVED FROM THE EMPLOYER, DEDUCTIONS ALLOWED FROM SALARIES (SECTION 16), PROVIDENT FUNDS – TREATMENT OF CONTRIBUTIONS TO AND MONEY RECEIVED FROM THE PROVIDENT FUND, INCOMES EXEMPT FROM TAX AND NOT INCLUDIBLE IN ‘SALARY’, TAX DEDUCTED AT SOURCES, LESSON ROUND UP, SELF TEST QUESTIONS
|
a
CS Executive Tax Laws Video Lectures : Chapter 5 : INTRODUCTION AND IMPORTANT DEFINITIONS |
| Topics Covered in this Chapter |
|
INCOME OF OTHER PERSONS INCLUDED IN ASSESSEE’S TOTAL INCOME AND SET-OFF OR CARRY FORWARD OF LOSSES
|
a
CS Executive Tax Laws Video Lectures : Chapter 6 : DEDUCTIONS FROM GROSS TOTAL INCOME INTRODUCTION
|
| Topics Covered in this Chapter |
|
DEDUCTION ON LIFE INSURANCE PREMIA, CONTRIBUTION TO PROVIDENT FUND, ETC [SECTION 80C], DEDUCTION FOR CONTRIBUTION TO PENSION FUND [SECTION 80CCC], DEDUCTION IN RESPECT OF CONTRIBUTION TO PENSION SCHEME OF CENTRAL GOVERNMENT [SECTION 80CCD], LIMIT ON DEDUCTIONS UNDER SECTIONS 80C, 80CCCAND 80CCD [SECTION 80CCE], DEDUCTION IN RESPECT OF INVESTMENT MADE UNDERANY EQUITY SAVING SCHEME [SECTION 80CCG] DEDUCTION IN RESPECT OF MEDICAL INSURANCE PREMIA [SECTION 80D], DEDUCTION IN RESPECT OF MAINTENANCE INCLUDING MEDICAL TREATMENT OF A DEPENDANT WHO ISA PERSON WITH DISABILITY [SECTION 80DD] DEDUCTION IN RESPECT OF MEDICAL TREATMENT, ETC. [SECTION 80DDB READ WITH RULE 11DD], DEDUCTION IN RESPECT OF REPAYMENT OF LOAN TAKEN FOR HIGHER EDUCATION [SECTION 80E], DEDUCTION IN RESPECT OF INTEREST ON LOAN TAKEN FOR RESIDENTIAL HOUSE PROPERTY [SECTION 80EE], DEDUCTION IN RESPECT OF DONATIONS TO CERTAIN FUNDS, CHARITABLE INSTITUTIONS ETC [SECTION 80G], DEDUCTION IN RESPECT OF RENT PAID [SECTION 80GG], DEDUCTION IN RESPECT OF CER
|
a
CS Executive Tax Laws Video Lectures : Chapter 7 : COMPUTATION OF TAX LIABILITY OF HINDU UNDIVIDED FAMILY / FIRM /ASSOCIATION OF PERSONS/CO-OPERATIVE SOCIETIES
|
| Topics Covered in this Chapter |
|
TAXATION OF HINDU UNDIVIDED FAMILIES, POSITION UNDER HINDU SUCCESSION ACT, 1956, COMPUTATION OF INCOME OF THE H.U.F, PARTITION OF A HINDU UNDIVIDED FAMILY [SECTION 171], TAXATION OF FIRMS, ASSESSMENT OF PARTNERS, SUCCESSION OF ONE FIRM BY ANOTHER FIRM [SECTION 188], COMPUTATION OF INCOME ON ESTIMATED BASIS IN CASE, TAXPAYERS ARE ENGAGED IN CERTAIN BUSINESS [SECTION 44AD], PRESUMPTIVE TAXATION FOR PROFESSIONALS [SECTION 44ADA], ALTERNATE MINIMUM TAX (AMT) [SECTION 115JC], TAXATION OF ASSOCIATION OF PERSONS, FORMATION OFAN ASSOCIATION OF PERSONS, TAX LIABILITY OF ASSOCIATION OF PERSONS, METHOD OF COMPUTING SHARE OF A MEMBER OF ASSOCIATION OF PERSONS, ETC. [SECTION 67A], ASSESSMENT IN CASE OF DISSOLUTION OF AN ASSOCIATION OF PERSONS [SECTION 177], TAXATION OF CO-OPERATIVE SOCIETIES, COMPUTATION OF INCOME OF CO-OPERATIVE SOCIETIES, DEDUCTION IN RESPECT OF INCOME OF CO-OPERATIVE SOCIETIES [SECTION 80P], ASSESSMENT OF CO-OPERATIVE SOCIETIES, INCOME OF CO-OPERATIVE SOCIETIES [SECTION 80P], RATES OF INCOME-TAX, TONNAGE
|
a
CS Executive Tax Laws Video Lectures : Chapter 8 : COMPUTATION OF TAX LIABILITY OF COMPANIES |
| Topics Covered in this Chapter |
|
CONSTITUTIONAL PROVISIONS , MEANING OF COMPANY UNDER SECTION 2(17) OF THE INCOME-TAX ACT, CBDT ORDER, LIQUIDATING COMPANY, COMPANIES ESTABLISHED UNDER SECTION 8 OF THE COMPANIES ACT, 2013, DISCONTINUANCE OF BUSINESS, ASSESSMENT OF COMPANIES, CATEGORIES OF COMPANIES UNDER THE INCOME TAXACT, 1961, RATES OF INCOME TAX FOR ASSESSMENT YEAR 2018-19, MINIMUM ALTERNATE TAX (MAT), MEANING OF “BOOK PROFIT”, MAT CREDIT [SECTION 115JAA], DIVIDEND DISTRIBUTION TAX [SECTION 115-0], TAXATION OF FOREIGN DIVIDENDS [SECTION 115BBD], RATIONALIZATION OF TAXATION OF INCOME BYWAY OF DIVIDEND [SECTION 115BBDA], CARBON CREDIT [SECTION 115BG], LESSON ROUND UP, SELF TEST QUESTIONS
|
CS Executive Tax Laws Video Lectures : Chapter 9 : COMPUTATION OF TAX LIABILITY OF NON-RESIDENT ASSESSEES |
| Topics Covered in this Chapter |
|
INTRODUCTION, INCOMES EXEMPT IN THE HANDS OF NON-RESIDENT /FOREIGN COMPANY [SECTION 10], SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENT INDIAN, DEFINITIONS [SECTION 115C], COMPUTATION OF INVESTMENT INCOME OF NON-RESIDENT [SECTION 115D], TAX ON INVESTMENT INCOMEAND LONG-TERM CAPITAL GAINS [SECTION 115E], CAPITAL GAINS ON TRANSFER OF FOREIGN EXCHANGE ASSETS NOT TO BE CHARGED IN CERTAIN CASES [SECTION 115F], RETURN OF INCOME NOT TO BE FILED IN CERTAIN CASES [SECTION 115G], BENEFIT UNDER THIS CHAPTER TO BE AVAILABLE IN CERTAIN CASES EVEN AFTER THE ASSESSEE BECOMES RESIDENT [SECTION 115H], CHAPTER NOT TO APPLY IF THE ASSESSEE SO CHOOSES [SECTION 115-I], MODIFICATION IN THE PROVISIONS OF COMPUTATION OF CAPITAL GAINS FROM SHARES/DEBENTURES, TAX ON DIVIDENDS, ROYALTYAND TECHNICAL SERVICE FEES [SECTION 115A], TAX ON INCOME FROM UNITS PURCHASED IN FOREIGN CURRENCY [SECTION 115AB], TAX ON INCOME OF FOREIGN INSTITUTIONAL INVESTORS FROM SECURITIES OR CAPITAL GAINS ARISING FROM THEIR TRANSFER [SECTION 115AD
|
a
CS Executive Tax Laws Video Lectures : Chapter 10 : COLLECTION AND RECOVERY OF TAX |
| Topics Covered in this Chapter |
|
COLLECTION AND RECOVERY OF TAX, (A) NOTICE OF DEMAND [SECTION 156] [RULES 15, 38, FORMS 7, 28], (B) INTIMATION OF LOSS [SECTION 157], (C)ASSESSEE IN DEFAULT, PAYMENT OF INCOME-TAX, DEDUCTION OF TAXAT SOURCE, (1) SALARY [SECTION 192], (1A) PREMATURE WITHDRAWAL FROM EMPLOYEES’ PROVIDENT FUND SCHEME (EPFS)[SECTIONS 192A], (2) INTEREST ON SECURITIES [SECTION 193], (3) DIVIDENDS [SECTION 194], (4) INTEREST OTHER THAN INTEREST ON SECURITIES [SECTION 194A], (5) WINNINGS FROM LOTTERIES OR CROSSWORD PUZZLES [SECTION 194B], (6) WINNINGS FROM HORSE RACES [SECTION 194BB], (7) PAYMENT TO RESIDENT CONTRACTOR OR SUB-CONTRACTOR [SECTION 194C], (8) INSURANCE COMMISSION [SECTION 194D], (9) PAYMENT IN RESPECT OF LIFE INSURANCE POLICY [SECTION 194DA], (10) PAYMENT IN RESPECT OF DEPOSITS UNDER NATIONAL SAVINGS SCHEME ETC.[SECTION 194EE], (11) COMMISSION, ETC. ON SALE OF LOTTERY TICKETS [SECTION 194G], (12) COMMISSION OR BROKERAGE [SECTION 194H], (13) RENT [SECTION 194-I], (14) PAYMENT ON TRANSFER OF CERTAIN IMMOVABLE PROPERTY OTH
|
a
CS Executive Tax Laws Video Lectures : Chapter 11 : PROCEDURE FOR ASSESSMENT |
| Topics Covered in this Chapter |
|
INCOME-TAXAUTHORITIES (APPOINTMENT, JURISDICTION AND POWERS) [SECTION 116], APPOINTMENT OF INCOME-TAXAUTHORITIES [SECTION 117], CONTROL OF INCOME-TAXAUTHORITIES [SECTION 118], JURISDICTION OF INCOME-TAXAUTHORITIES [SECTION 120], THE CENTRAL BOARD OF DIRECT TAXES (CBDT), APPOINTMENTAND WORKING OF THE BOARD, JURISDICTION, POWER, PRINCIPAL DIRECTOR-GENERAL OR DIRECTOR-GENERAL OR DIRECTOR OF INCOME-TAX, CHIEF COMMISSIONER OR COMMISSIONER OF INCOME-TAX, COMMISSIONER OF INCOME-TAX (APPEALS), RETURN OF INCOME [(SECTION 139(1)], COMPULSORY FILING OF INCOME TAX RETURN IN RELATION TOASSETS LOCATED OUTSIDE INDIA, EXEMPTION FROM FILING OF RETURN OF INCOME, DUE DATE FOR FILING RETURN OF INCOME, E-FILING OF RETURN, BULK FILING OF RETURN, POWER TO CENTRAL GOVERNMENT, RETURN OF LOSS- SECTION 139(3), BELATED RETURN —SECTION 139(4) [AMENDMENT VIDE FINANCE ACT, 2016 W.E.F. 1STAPRIL, 2016], RETURN OF INCOME OF CHARITABLE TRUST AND INSTITUTIONS — SECTION 139(4A), RETURN OF INCOME OF POLITICAL PARTY- SECTION 139(4B), RETURN OF INC
|
a
CS Executive Tax Laws Video Lectures : Chapter 14 : APPEALS, REVISIONS, SETTLEMENT OF CASES AND PENALTIES & OFFENCES |
| Topics Covered in this Chapter |
|
INTRODUCTION, APPEALS ORDERS BEFORE COMMISSIONER (APPEALS), APPEALABLE ORDER BEFORE COMMISSIONER (APPEALS) [SECTION 246A], PROCEDURE FOR FILING OFAPPEAL [SECTION 249(1)], PERIOD OF LIMITATION TO PREFERAN APPEAL [SECTION 249(2)], PAYMENT OF TAX BEFORE FILING APPEAL [SECTION 249(4)], PROCEDURE IN APPEAL [SECTION 250], POWERS OF THE COMMISSIONER (APPEALS) [SECTION 251], REVISION BY THE COMMISSIONER OF INCOME TAX [SECTIONS 263AND 264], REVISION OF ORDERS PREJUDICIAL TO THE INTEREST OF REVENUE [SECTION 263], REVISION OF ORDER IN THE INTEREST OF ASSESSEE [SECTION 264], CIRCUMSTANCES IN WHICH NO REVISION CAN BE MADE [SECTION 264(4)], REMEDYAGAINST THE REVISIONAL ORDER, APPELLATE TRIBUNAL [SECTION 252], APPEALABLE ORDERS [SECTION 253(1)AND (2)], PROCEDURE FOR FILING APPEAL [SECTION 253(3), (4)&(6)], PROCEDURE WHEN IN AN APPEAL BY REVENUE AN IDENTICAL QUESTION OF LAW IS PENDING BEFORE SUPREME COURT [SECTION 158AA], ORDER OF APPELLATE TRIBUNAL [SECTION 254], PROCEDURE OF APPELLATE TRIBUNAL [SECTION 255], APPEAL TO HIGH
|
a
CS Executive Tax Laws Video Lectures : Chapter 13 : TAX PLANNING & TAX MANAGEMENT |
| Topics Covered in this Chapter |
|
CONCEPT OF TAX PLANNING, TAX PLANNING, TAXAVOIDANCEAND TAX EVASION, DISTINCTION TAX EVASION, TAXAVOIDANCEAND TAX PLANNING, OBJECTIVE OF TAX PLANNING, ESSENTIALS OF TAX PLANNING, TYPES OF TAX PLANNING, IMPORTANCE OF TAX PLANNING, DIVERSION OF INCOMEAND APPLICATION OF INCOME, AREAS OF TAX PLANNING IN THE CONTEXT OF INCOME TAXACT, 1961, (A) SETTING UPAND COMMENCEMENT OF BUSINESS, (B) FORM OF THE ORGANISATION, (C) LOCATIONALASPECTS, (D) NATURE OF BUSINESS, (E)
|
a
CS Executive Tax Laws Video Lectures : Chapter 14 : BASIC CONCEPTS OF INTERNATIONAL TAXATION |
| Topics Covered in this Chapter |
|
AN OVERVIEW OF INTERNATIONAL TAX PROVISIONS— FROM INDIAN PERSPECTIVE, TAX HAVEN, DETERMINING FACTORS OF TAX HAVEN, METHODOLOGY, ACTION TAKEN TOAVOID HARMFUL TAX PRACTICES, CONTROLLED FOREIGN CORPORATION (CFC), MEANING OF THE TERM ‘RESIDENT OF CONTRACTING STATE, DOUBLE TAXATION RELIEF, (A) TAXATIONASPECT OF INTERNATIONAL MERGERANDACQUISITIONS, ACQUISITION, TRANSFER PRICING, IMPORTANCE OF TRANSFER PRICING, WHAT IS ARM’S LENGTH PRICE?, ASSOCIATED ENTERPRISES (AE), DEEMED ASSOCIATED ENTERPRISE
|
a
CS Executive Tax Laws Video Lectures : Chapter 15 : ADVANCE RULING AND GAAR |
| Topics Covered in this Chapter |
|
CONCEPT OFADVANCE RULING, WHO CAN SEEKADVANCE RULING?, AUTHORITY FORADVANCE RULING [SECTION 245-0], APPLICATION FORADVANCE RULING, POWERS OF THE ADVANCE RULING AUTHORITY, APPLICABILITY OFADVANCE RULING [SECTION 245-S], ADVANCE RULING TO BE VOID IN CERTAIN CIRCUMSTANCES, THE BENEFITS OF OBTAININGAN ADVANCE RULING, GENERALANTI-AVOIDANCE RULES (GAAR), GAAR IN INDIA, GENERALANTI-AVOIDANCE RULE, GAAR VERSUS SAAR, LESSON ROUND UP, SELF TEST QUESTIONS
|
a
CS Executive Tax Laws Video Lectures : Chapter 16 : OVERVIEW OF INDIRECT TAX STRUCTURE IN INDIA |
| Topics Covered in this Chapter |
|
BACKGROUND, CONSTITUTIONAL POWERS, CONSTITUTIONAMENDMENTACT, 2016, GOODS AND SERVICES TAX COUNCIL, CONSTITUTION OF GST COUNCIL, COMPENSATION TO STATES FOR DEFICIT IN TAX COLLECTIONS, POWER TO REMOVE DIFFICULTIES, GST COUNCIL CONSTITUTED UNDERARTICLE 279AOF CONSTITUTION, PREVIOUS TAX STRUCTURE, EVOLUTION OF INDIRECT TAXATION SYSTEM IN INDIA, MAJOR INDIRECT TAXES LEVIED EARLIER IN INDIA, PASSAGE OF GST IN INDIA, GST IN INDIA, GST COUNCIL, FRAMEWORK OF GST, GST INTERNATIONAL SCENARIO, MODELS OF GST, UNIQUENESS OF INDIAN GST SYSTEM, OVERVIEW OF PREVIOUS INDIRECT TAX REGIME IN INDIA, FREQUENTLYASKED QUESTIONS, SELF TEST QUESTIONS
|
a
CS Executive Tax Laws Video Lectures : Chapter 17 : AN OVERVIEW OF GOODS AND SERVICES TAX LAW |
| Topics Covered in this Chapter |
|
AN OVERVIEW OF GOODS AND SERVICES TAX LAW, GST MODELS IN THE WORLD, UNIQUE FEATURES OF INDIAN GST, WHY A COMMON PORTAL?, IMPORTANCE OF THE CLAUSE, ADMINISTRATION, ADMINISTRATION UNDER UTGST ACT, 2017, REVERSE CHARGE UNDER GST, FREQUENTLY ASKED QUESTIONS (FAQ), CLASSIFICATION OF GOODS & SERVICES UNDER GST, SELF TEST QUESTIONSÂ Â
|
a
CS Executive Tax Laws Video Lectures : Chapter 18 : CENTRAL GOODS & SERVICES TAX LAW “CGST” |
| Topics Covered in this Chapter |
|
INTRODUCTION TO CGST ACT, 2017, IMPORTANT DEFINITIONS, BASICS CONCEPTS RELATING TO SUPPLY OF GOODS AND SERVICES, SUPPLY, CHARACTERISTIC OF SUPPLY, SCHEDULE I UNDER CGST, SCHEDULE II UNDER CGST, ACTIVITIES WHICH ARE NEITHER SUPPLY OF GOODS NOR SUPPLY OF SERVICES, COMPOSITE AND MIXED SUPPLY, SCHEME OF SUPPLY [PART- 2], LEVY OF GST [SECTION 9], COMPOSITION LEVY, CONDITION & RESTRICTIONS [SECTION 10(2)], COMPOSITION RULES: (CGST RULES, 2017), INTIMATION FOR COMPOSITION LEVY [RULE 3], EFFECTIVE DATE FOR COMPOSITION LEVY [RULE 4], CONDITIONS AND RESTRICTIONS FOR COMPOSITION LEVY [RULE 5], VALIDITY OF COMPOSITION LEVY [RULE 6], RATE OF TAX OF THE COMPOSITION LEVY [RULE 7], FREQUENTLY ASKED QUESTIONS, LIABILITY UNDER GST, TIME OF SUPPLY, TIME OF SUPPLY OF GOODS, TIME OF SUPPLY OF SERVICES, TIME OF SUPPLY IN CASE OF CHANGE IN RATE OF TAX, VALUE OF SUPPLY, DEPOSIT IS NOT CONSIDERATION, SELF TEST QUESTIONS
|
a
