0 Bewertungen0% fanden dieses Dokument nützlich (0 Abstimmungen)
115 Ansichten6 Seiten
This document appears to be a course document that lists 57 students enrolled in a Business Taxation course. It includes the student registration numbers, names, and topics assigned for study, which include chapters on GST in India, supply under GST, charge of GST, exemptions from GST, time of supply, value of supply, and input tax credit. The document provides an overview of the topics and chapters being covered by the class and students enrolled in the course.
This document appears to be a course document that lists 57 students enrolled in a Business Taxation course. It includes the student registration numbers, names, and topics assigned for study, which include chapters on GST in India, supply under GST, charge of GST, exemptions from GST, time of supply, value of supply, and input tax credit. The document provides an overview of the topics and chapters being covered by the class and students enrolled in the course.
This document appears to be a course document that lists 57 students enrolled in a Business Taxation course. It includes the student registration numbers, names, and topics assigned for study, which include chapters on GST in India, supply under GST, charge of GST, exemptions from GST, time of supply, value of supply, and input tax credit. The document provides an overview of the topics and chapters being covered by the class and students enrolled in the course.
Batch 2017-19 - II Semester - CF 1 Course: Business Taxation Faculty: Dr BRR
Sl No Reg No Student Name Topic
1 17MBAR 4003 Akanksha Prasad
2 17MBAR 4005 Arfi Azam Chapter 1 GST in India Background, Features of Indirect Taxes, Genesis of GST 3 17MBAR 4016 Ashish Narayana Dash in India, Concept of GST, Need for GST, GST a cure, 4 17MBAR 4020 Abhishek Lalani Framework of GST, Seamless Flow of Credit 5 17MBAR 4023 Paromita Bhattacharya 6 17MBAR 4025 Kandavalli Sai Deepak Chapter 1 GST in India 7 17MBAR 4033 Amarnath A M GST Common Portal, Functions of GSTN, GSPs/ASPs, 8 17MBAR 4036 Bole Sri Lekha Taxes subsumed in GST, Benefits of GST, Constituional 9 17MBAR 4040 Devunapalli Umalatha Provisions - Artcle 265, 245, 246, 7th Schedule, 246A, 10 17MBAR 4059 Putakala Kishore 269A, Definitions, 279A 11 17MBAR 4060 S R Kushal Chapter 2 Supply under GST 12 17MBAR 4064 Rajesh D Introduction, relevant definitions, Concept of supply, 13 17MBAR 4073 Nanubala Vinodkumar Statutory provisions, Analysis, Modes of Supply, Consideration, In course or furtherance of business, 14 17MBAR 4078 Rejoice John Abraham Supply by a taxable person, Taxable Supply, Deemed 15 17MBAR 4087 Nivedita Sinha Supply, Gifts by employer or employee
16 17MBAR 4094 Noorain M
Chapter 2 Supply under GST 17 17MBAR 4105 Varun N Activities to be treated as supply of goods or supply 18 17MBAR 4113 Nilu Mahto of services, Negative list under GST, Composite & mixed 19 17MBAR 4116 Venkatesh Madalli supplies 20 17MBAR 4131 Shiva Chauhan 21 17MBAR 4134 Shreyas M G Chapter 3 Charge of GST Introduction to levy of GST for inter and intra state, 22 17MBAR 4136 Nandini R relevant definitions, Extent & Commencement of CGST, 23 17MBAR 4154 Swathi P SGST, UTGST, Levy & Collection of CGST, Liability to pay 24 17MBAR 4165 Sumanth R CGST - Forward Charge, Reverse Charge & E Commerce, 25 17MBAR 4177 Shweta Koirala Sahi CGST rates for goods & for services
26 17MBAR 4186 Albert Dominic
27 17MBAR 4192 Batchu Srinithin Chapter 3 Charge of GST 28 17MBAR 4195 Chandrashekarreddy K Composition levy, Analysis - Overview, Turnover limit, Dharmagadda Krishna Who can opt for the composition levy scheme, 29 17MBAR 4201 Chaitanya Intimation of opting for composition levy, Conditions and restrictions for composition levy, Who are not eligible to opt for composition scheme, Validity of 30 17MBAR 4208 Diksha composition levy 31 17MBAR 4212 Jasreen Kohli Chapter 3 Charge of GST 32 17MBAR 4216 Karthik J EXTENT AND COMMENCEMENT OF IGST, LEVY & 33 17MBAR 4231 Madhu Lath COLLECTION OF IGST - Statutory provisions & Analysis, 34 17MBAR 4233 Mahmood Ahmed Rahil Extent & Commencement of CGST Act/ SGST Act/ UTGST Act/ IGST Act (Table of summary) 35 17MBAR 4238 Priyanka 36 17MBAR 4243 Nikita Maria Gonsalves Chapter 4 Exemptions from GST 37 17MBAR 4248 Tarun P Introduction, Relevant definitions of exempt supply & 38 17MBAR 4251 Rashika other important terms, POWER TO GRANT EXEMPTION 39 17MBAR 4255 Sagar N FROM TAX [SECTION 11 OF THE CGST ACT/SECTION 6 OF IGST ACT] & Analysis. 40 17MBAR 4262 Vaishali Chirania 41 17MBAR 4269 Anubhav Agarwal 42 17MBAR 4284 Anto Diana Chapter 4 Exemptions from GST 43 17MBAR 4292 Aravindhan R GOODS EXEMPT FROM TAX, LIST OF SERVICES EXEMPT FROM TAX - Summary 44 17MBAR 4296 Shankar Ram R 45 17MBAR 4302 Shashank Singh 46 17MBAR 4305 Mohammed Hashim N S Chapter 5 Time of Supply: Unit 1 TIME OF SUPPLY OF GOODS [SECTION 12] - Analysis - 47 17MBAR 4316 Solipuram Harika Reddy Supply of goods where supplier is liable to pay tax under Forward charge, (ii) Receipt of goods that are taxable 48 17MBAR 4318 Soundharya A under reverse charge [Section 12(3)], (iii) Vouchers [Section 12(4)], (iv) Residual case [Section 12(5)], 49 17MBAR 4324 Syed Yasir Tauheed Enhancement in value on account of interest/late fee 50 17MBAR 4327 Meera A S etc. for delayed payment of consideration [Sec12(6)]
51 17MBAR 4329 Surabhi Agrawal
52 17MBAR 4342 Tribala Pandey
Chapter 5 Time of Supply: Unit 1 53 17MBAR 4367 Manish Verma TIME OF SUPPLY OF SERVICES [SECTION 13] - analysis, Supply of service where supplier is liable to pay tax (Forward charge) [Section 13(2) read with sub-sections 54 17MBAR 4378 Yash Dave (2), (5) & (6) of sec 31 and rule 47 of CGST Rules], (ii) Receipt of services that are taxable under reverse charge [Sec. 13(3)], (iii) Vouchers [Section 13(4)], (iv) Residual case [Sec. 13(5)], (v) Enhancement of value on account of interest/late fee etc. for delayed payment of consideration [Sec 13(6)] 55 17MBAR 4387 Gowtami Dinesh 56 17MBAR 4397 Gayathri K V Chapter 5 Value of Supply: Unit 2 57 17MBAR 4402 Shalini Gupta VALUE OF SUPPLY [SECTION 15] - Analysis - A. Supplies to unrelated persons where price is the sole 58 17MBAR 4406 Syed Nasir Tauheed consideration - (i) Transaction value [Section 15(1)], (ii) Inclusions in transaction value [Section 15(2)], (iv)Exclusion of discounts from transaction value 59 17MBAR 4413 Mihir Bothra [Section 15(3)], B. Supplies where value cannot be determined u/s 15(1) and 60 17MBAR 4420 Mehal K Shah notified supplies [Sub-sections (4) and (5) of section 15], (i) Related persons [Explanation to section 15] 61 17MBAR 4428 Krithika U
Introduction, ELIGIBILITY AND CONDITIONS FOR TAKING 63 17MBAR 4438 Manjinder Singh INPUT TAX CREDIT [SECTION 16] Analysis, (i) Eligibility for taking ITC [Section 16(1)] (a) Registration under GST, (b) 64 17MBAR 4445 Hemanth Kumar A Goods/services to be used for business purposes, (ii) Conditions for taking ITC [Section 16(2)], (a) Possession 65 17MBAR 4450 Kratika Porwal of tax paying document, (b) Receipt of the goods and / or services, (c) Tax leviable on supply actually paid to Government, (d) Filing of return, (iii) Goods received in 66 17MBAR4128 Nikhil T U lots: ITC available only on receipt of last lot, (iv) Payment for the invoice to be made within 180 days & Exceptions, (v) If depreciation claimed on tax component, ITC not allowed, (vi) Time limit for availing ITC & Exception, (vii)Restriction of ITC in proportion of 67 17MBAR4371 Ponanna C M (i) taxable supplies (ii) business purposes, (viii)ITC not allowed on certain supplies Jain University CMS Business School Batch 2017-19 - II Semester - CF 2 Sl Reg No Student Name Topic No 1 17MBAR 4004 Ambati Mohan Raj Chapter 6 Input Tax Credit 2 17MBAR 4011 Rohini M Nair APPORTIONMENT OF CREDIT & BLOCKED CREDITS [SECTION 17] Analysis - A. Apportionment of ITC, (i) 17MBAR 4024 Prajjawal Jain 3 Methodology of apportionment of credit on inputs and input services and reversal thereof, Step 1 to Step 4 (ii) 17MBAR 4034 Amarnath B K Methodology of apportionment of credit of capital 4 Boyapati goods and reversal thereof, Step 1 to Step 5, (iii) 17MBAR 4038 Optional method for banks etc, B. Blocked credits 5 Venkatesh 6 17MBAR 4061 Monika Agrahari Chapter 6 Input Tax Credit Manpreet Kaur CREDIT IN SPECIAL CIRCUMSTANCES [SECTION 18] - 17MBAR 4065 Analysis, (i) Entitlement of ITC at the time of 7 Gaidu registration/voluntary registration or switching to 17MBAR 4075 Neelima Vinayan regular tax paying status or coming into tax-paying 8 status, (ii) Reversal of ITC on switching to composition 9 17MBAR 4088 Sahana Ballal R levy or exit from tax-paying status, (iii)Amount payable on supply of capital goods or plant and machinery on which ITC has been taken, (iv)Transfer of ITC on 17MBAR 4103 V K Sushank account of change in constitution of registered person, 10 HOW ITC IS AVAILED & UTILISED Analysis 11 17MBAR 4110 Ashwini N Dixit Chpater 7 Registration Tathireddy Introduction, PERSONS LIABLE FOR REGISTRATION 17MBAR 4115 [SECTION 22] Analysis, (i) Threshold limit for 12 Yugandhar Reddy 13 17MBAR 4118 Vijay Sadashiv registration, (ii) Aggregate Turnover, (iii) Registration 17MBAR 4121 Y K Navaneeth required only for a place of business from where 14 taxable supply takes place, (iv) Taxpayers registered under earlier indirect tax laws required to migrate, (v) 17MBAR 4135 Shubakar K Person liable for registration in case of transfer of 15 business 16 17MBAR 4152 Sonia Ratre Syamagari Chpater 7 Registration 17MBAR 4155 COMPULSORY REGISTRATION IN CERTAIN CASES 17 Praveena [SECTION 24] Analysis, CONCEPT OF TAXABLE PERSON, 18 17MBAR 4159 Srilalitha A PERSONS NOT LIABLE FOR REGISTRATION [SECTION 23] 19 17MBAR 4166 Sumit Kumar Naik Analysis, PROCEDURE FOR REGISTRATION [SECTIONS 17MBAR 4183 25, 26 & 27] Mithesh S R 20 21 17MBAR 4184 Yashaswi Shrestha Aakanksha 17MBAR 4189 22 Agarwal Chpater 7 Registration 23 17MBAR 4194 Chandra Prakash C AMENDMENT OF REGISTRATION [SECTION 28] Analysis, Devisetty CANCELLATION OF REGISTRATION AND REVOCATION 17MBAR 4200 OF CANCELLATION [SECTIONS 29 & 30] Analysis, 24 Narasimha 25 Chatakonda 17MBAR 4207 Venkata Santhosh Guggilam Mani 17MBAR 4209 26 Kumar Harideep P Chpater 8 TAX INVOICE, CREDIT, Debit Notes 17MBAR 4210 TAX INVOICE [SECTION 31] Analysis, A. TAX INVOICE 27 Shreeyan 28 17MBAR 4213 Jassim Noorani ISSUED BY A SUPPLIER OF TAXABLE GOODS/ TAXABLE 29 17MBAR 4226 Pianeti Ramu SERVICES - Full discussion is required.
30 17MBAR 4227 Plabita Medhi
31 17MBAR 4230 M Guruprasad 32 17MBAR 4232 Mahesha Hegde Chpater 8 TAX INVOICE, CREDIT, Debit Notes B. SPECIAL CASES (i) Revised Tax Invoice to (vii)Supplier 33 17MBAR 4237 Prajwal B permitted to issue any document other than tax 34 17MBAR 4247 Taniya Mukherjee invoice, Delivery challan 35 17MBAR 4249 Narpath Singh Ryan Aston Chpater 8 TAX INVOICE, CREDIT, Debit Notes 17MBAR 4254 36 Rebeiro CREDIT AND DEBIT NOTES [SECTION 34] Analysis - (i) 37 17MBAR 4258 Sameera S Rao Issuance of Credit Note, (ii) Issuance of Debit Note, (iii) 38 17MBAR 4260 Tonmoy Gogoi Details of Debit Note/Credit Note to be declared in Valikela Sowmya Return, PROHIBITION OF UNAUTHORISED COLLECTION 17MBAR 4263 OF TAX [SECTION 32], 6. AMOUNT OF TAX TO BE 39 Keerthi Thrishla INDICATED IN TAX INVOICE 17MBAR 4265 AND OTHER DOCUMENTS [SECTION 33] 40 Prabhakaran 17MBAR 4293 Archana Singh Chapter 9 Payment of Tax 41 Introduction, PAYMENT OF TAX, INTEREST, PENALTY Nendrambaka 17MBAR 4300 AND OTHER 42 Srihitha AMOUNTS [SECTION 49], ANALYSIS A. ELECTRONIC 43 17MBAR 4304 Girish N R CASH LEDGER, Mode of Deposit in Electronic Cash Juturu Sandeep Ledger, What are CPIN, CIN, BRN and E-FPB, Other 17MBAR 4314 44 Sarin Reddy Aspects relating to Challan, Manner of utilization of 45 17MBAR 4317 Sonakshi Sharma amount reflected in Electronic Cash Ledger Syed Mohammed Chapter 9 Payment of Tax 17MBAR 4321 46 Madani B. ELECTRONIC CREDIT LEDGER [SECTION 49(2),(4) & (5) 47 17MBAR 4325 Krishnanunni K READ WITH , RULE 86 OF CGST RULES], Manner of 48 17MBAR 4334 Mamidi Tejaswini utilisation of ITC, Transfer of input tax credit, What 17MBAR 4336 Suhaas K happens if the taxable person files the return but does 49 not make payment of tax, C. ELECTRONIC LIABILITY 17MBAR 4360 Jannela Anusha REGISTER [SECTION 49(7), (8) & (9) READ 50 WITH RULE 85 OF CGST RULES] 51 17MBAR 4382 Harshitha K 52 17MBAR 4390 Ritika Agarwal 53 17MBAR 4391 Abhishek Goel Chapter 9 Payment of Tax 17MBAR 4393 Tarun Reddy R INTEREST ON DELAYED PAYMENT OF TAX [SECTION 50] 54 Analysis, When interest is payable, Rate of interest, Computation of period for calculation of interest, Other relevant points relating to interest, TAX WRONGFULLY 55 17MBAR 4404 Sonali D COLLECTED AND PAID TO CENTRAL GOVERNMENT OR STATE GOVERNMENT, 56 17MBAR 4408 Chandan K Chapter 10 Returns 57 17MBAR 4411 Sanjay Bhandari Provisions relating to filing returns of income Chapter Shakshi IX of the CGST Act [Sections 37 to 48], FURNISHING 17MBAR 4418 DETAILS OF OUTWARD SUPPLIES [SECTION 37] Analysis, 58 Khandelwal 17MBAR 4427 Megha K Rajpal From (i) Who is required to furnish details of outward 59 supplies to (vii)How are the details of outward supply 17MBAR 4432 Kishma Xavier F furnished in prior periods 60 amended? [Section 37(3)] - all seven points 61 17MBAR 4441 Harsha S Chapter 10 Returns 62 17MBAR 4443 Aashish Jain FURNISHING DETAILS OF INWARD SUPPLIES [SECTION 17MBAR 4454 Harsha Sharma 38] Analysis, From (i) Who is required to furnish details 63 of inward supplies to (vii) How are the details of inward 64 17MBAR4029 Abhilash B R supply furnished in prior periods 65 17MBAR4054 Patel Hitenkumar amended? [Section 38(5)] - all seven points, 66 17MBAR4368 NEELI VIKRAM FURNISHING OF RETURNS [SECTION 39], Special returns, FIRST RETURN [SECTION 40]