Hello Dear CA Inter Students,
We are Sharing With You CA Inter GST List of topic-wise exclusions from the syllabus for November, 2022 examination. So kindly Check Out our http://www.castudynotes.com website and ALL the Best for Your Nov 22 Exams.
CA STUDY NOTES
Study Guidelines for November 2022 examination
Intermediate Course – Paper 4: Taxation – Section B: Indirect Taxes
Applicability of the GST law
The provisions of the CGST Act, 2017 and the IGST Act, 2017 as amended by the Finance Act, 2021, including significant notifications and circulars issued and other legislative amendments made, up to 30th April, 2022, are applicable for November 2022 examination.
The Study Guidelines given below specify the exclusions from the syllabus for November 2022 examination.
List of topic-wise exclusions from the syllabus
(1) |
(2) |
(3) |
S.No. in the syllabus |
Topics of the syllabus |
Exclusions (Provisions which are excluded from the corresponding topic of the syllabus) |
2(ii)(c) |
Charge of tax including reverse charge |
CGST Act, 2017
IGST Act, 2017
|
2(ii)(d) |
Exemption from tax |
CGST Act, 2017 & IGST Act, 2017 Exemptions for supply of goods |
2(iii) |
Basic concepts of time and value of supply |
CGST Act, 2017 & CGST Rules, 2017
|
2(iv) |
Input tax credit |
CGST Act, 2017 read with CGST Rules, 2017
|
|
||
2(viii) |
Returns |
CGST Act, 2017 read with CGST Rules, 2017
|
2(ix) |
Payment of tax |
CGST Act, 2017
|
*Rates specified for computing the tax payable under composition levy are included in the syllabus. Notes:
- The syllabus includes select provisions of the CGST Act, 2017 and IGST Act, 2017 and not the entire CGST Act, 2017 and the IGST Act, 2017. The provisions covered in any topic(s) of the syllabus which are related to or correspond to the topics not covered in the syllabus shall also be excluded.
- In the above table, in respect of the topics of the syllabus specified in column (2) the related exclusion is given in column (3). Where an exclusion has been so specified in any topic of the syllabus, the provisions corresponding to such exclusions, covered in other topic(s) forming part of the syllabus, shall also be excluded. For example, since provisions relating to ISD and tax collection at source are excluded from the topics “Input tax credit” and “Payment of tax including reverse charge” respectively, the provisions relating to registration of ISD and person required to collect tax at source and (ii) filing of returns by an ISD and submission of TCS statement by an electronic commerce operator required to collect tax at source are also excluded from the topics “Registration” and “Returns” respectively.
- August 2021 edition of the Study Material is relevant for November 2022 examinations. The amendments in the GST law made after the issuance of this Study Material – to the extent covered in the Statutory Update for November 2022 examination alone shall be relevant for the said examination. The Statutory Update shall be hosted on the BoS Knowledge Portal.
Though the Statutory Update for November 2022 examination shall provide the precise scope and coverage of the amendments, for the sake of clarity, it may be noted that the amendments made in the various provisions of the GST law for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) shall not be applicable for November 2022 examinations.
4. The entire content included in the August 2021 edition of the Study Material (except the exclusions mentioned herein) and the Statutory Update for November 2022 examination shall be relevant for the said examination.
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