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CMA
Final
Indirect Tax Laws and Practice
GST Returns

Module 10A: Goods and Services Tax Act & Rules

Module 10 GST Returns

Paper 19 Indirect Tax Laws and Practice · CMA · Final · Entry 32 of 72

Module 10 of 72 syllabus entries

Full Paper 19 syllabus

What's in Module 10 GST Returns

IntroductionIntroduction
Specific Provisions - Monthly Returns, Matching, Reversal and Reclaim of Input Tax CreditSpecific Provisions - Monthly Returns, Matching, Reversal and Reclaim of Input Tax Credit
Annual Return, Final ReturnAnnual Return, Final Return
Penal Provisions for Return FilingPenal Provisions for Return Filing

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PreviousModule 9 GST Refunds- Inverted Duty Structure and Zero-rated Supplies NextIntroduction

All 72 entries in Paper 19

A: Goods and Services Tax Act & Rules

Supply under GST - A Refresh5 chapters

This entry is transcribed from “CMA Syllabus 2022” (CMA Syllabus 2022). View the source →

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4

Important Circulars covering Clarifications on Supply

5Analysis of Key Advance Rulings

Module 2Time of Supply (Advanced)4 chapters

Introduction
Domestic Transactions including Reverse Charge
International Transactions including Reverse Charge
Case Studies / Analysis of Advance Rulings

Module 3Place of Supply4 chapters

Supplies in Territorial Waters
Detailed discussion on Place of Supply Provisions
Place of Supply- OIDAR Services
Case Studies and Illustrations on Place of Supply

Module 4Valuation (Advanced)6 chapters

Introduction
Related Party Transactions
Distinct Person Transactions
Specific Valuation Rules
Case Studies and Illustrations on Valuation
Key Advance Rulings

Module 5Input Tax Credit (Advanced)3 chapters

Introduction
Specific Provisions on Input Tax Credit
Case Studies and Illustrations on Input Tax Credit including Job Work, Input Service Distributor

Module 6Zero Rated Supplies and Deemed Exports

Module 7TDS & TCS under GST

Module 8E-way Bill

Module 9GST Refunds- Inverted Duty Structure and Zero-rated Supplies

Module 10GST ReturnsYou are here4 chapters

Introduction
Specific Provisions - Monthly Returns, Matching, Reversal and Reclaim of Input Tax Credit
Annual Return, Final Return
Penal Provisions for Return Filing

Module 11Accounts and Records

Module 12GST Annual Return and GST Audit Return3 chapters

Key Points for GST Annual Return and GST Audit
Approach for GST Audit- Audit Plan, Checklists, Methodology, Management Representations, Reconciliations
Case Studies and Illustrations

Module 13Transition to GST (Transitional Provisions)

Module 14Dispute Resolution Mechanism under GST4 chapters

Demands
Assessment and Appeals
Advance Ruling
Offences and Penalties

Module 15Inspection, Search, Seizure, Arrest and Prosecution

Module 16Anti-profiteering2 chapters

Provisions
Key Rulings

Module 17Walkthrough of GSTN Portal

B: Customs Act and Rules

Valuation and Related Party Transactions1 chapter
- Valuation of Imported and Exported Goods
Customs Procedures - Baggage & Courier / Post1 chapter
- Provision regarding Baggage
Manufacture in Bond
Duty Drawback
Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
Remission of Duties
Refund
Trade Facilitation Measures
Export Promotion Schemes under Foreign Trade Policy8 chapters
Special Economic Zone Scheme (With Amended SEZ Rules)

6New Scheme: RODTEP

7EOU, EHTP, STP & BTP Schemes

8Deemed Exports

Module 10 GST Returns · Paper 19 Indirect Tax Laws and Practice | CA CMA CS Hub