CA Inter GST List of topic-wise exclusions from the syllabus for November, 2022 examination

CA Inter Amendments, CA Inter G1, CA Intermediate, P4: Taxation, Sec-B: Indirect Taxes One comment

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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

  1. Rate of tax prescribed for supply of goods*
  2. Rate of tax prescribed for supply of services*
  3. Categories of supply of goods, tax on which is payable on reverse charge basis under section 9(3)

IGST Act, 2017

  1. Rate of tax prescribed for supply of goods
  2. Rate of tax prescribed for supply of services
  3. Categories of supply of goods, tax on which is payable on reverse charge basis under section 5(3)
  4. Determination of nature of supply – Inter-State supply; Intra-State supply; Supplies in territorial waters
  5. Special provision for payment of tax by a supplier of online information and database access or retrieval [OIDAR] services

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

  1. Provisions relating to change in rate of tax in respect of supply of goods or services
  2. Chapter IV: Determination of Value of Supply [Rules 27-35] of CGST Rules, 2017

2(iv)

Input tax credit

CGST Act, 2017 read with CGST Rules, 2017

  1. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof [Rule 42]
  2. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases [Rule 43]
  3. Input tax credit provisions in respect of inputs and capital goods sent for job work
  4. Input tax credit provisions relating to distribution of credit by Input Service Distributor [ISD]
   
  1. Manner of recovery of credit distributed in excess
  2. Manner of reversal of credit of additional duty of customs in respect of Gold dore bar

2(viii)

Returns

CGST Act, 2017 read with CGST Rules, 2017

  1. Furnishing of GSTR-2, GSTR-1A, GSTR-3
  2. Matching, reversal & reclaim of input tax credit
  3. Matching, reversal & reclaim of reduction in output tax liability

2(ix)

Payment of tax

CGST Act, 2017

  1. Tax deduction at source
  2. Collection of tax at source

*Rates specified for computing the tax payable under composition levy are included in the syllabus. Notes:

  1. 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.
  2.  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.
  3. 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.

Download CA INTER GST Guidelines for Nov22 PDF

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