Shri Gujarati SevaSamaj, Sangli Sanchalit

Smt.Champaben BalchandShah Mahila Mahavidyalaya, Sangli.

Department of Commerce
Academic Year 2022-23
Add On Course – For U.G.
(B.Com. Part I, Semester- II)

Goods and Services Tax

Eligibility: -Passed Higher Secondary Class from recognized Boards.

Duration of Course: - 4 Months
Medium:-English
Credit: - 4

Total
Course L
Credit
P/T D TP(E) Int. P/V T

Goods and Services 4 4 - 2.5 75 25 - 100

Tax

Objectives:-
i) To help the students to get the required knowledge of different theoretical aspects GST.
ii) To know the tax structure before and after GST.
iii) To know the different terms of GST.

Out Comes:-
i) Understanding of different theoretical aspects GST.
ii) Understanding the tax structure before and after GST.
iii) Gain knowledge of accounting procedure of GST.
iv) Discuss various terminology of GST.

1
Structure of Syllabus:
Unit Unit Name L. P. Int. Ext. Total Credit
I GST:History, Introduction,
Meaning, Definition, Nature, 04 - 5 20 25 01
scope, Features, Merit and
demerits of GST, Need of GST in
India.
II Tax Structure Before GST,
Difference Between VAT and 04 01 5 20 25 01
GST, Types of GST, Different
slabs in GST, Goods and Services
Tax Registration process.
III Different Terms of GST:
Goods and Services Tax Returns:
Types of returns,
Goods and Services Tax Notices:
Types of Notices, 04 - 5 20 25 01
Goods and Services Tax Audit,
Goods and Services Tax Council
(GSTC), Goods and Service Tax
Network (GSTN), Goods and
Services Tax Identification
Number (GSTIN), Composition
Scheme & ITC.
IV Accounting Process of GST:
Journal Entries of GST 04 01 5 20 25 01
( Inter state, intra state supply of
goods and services)

 Abbreviations :
L = No. of Lectures per Week, CR = Credits, D = Duration of Theory Paper for Examination
in hrs. TP = Theory Paper-Marks, P/T / V = Practical / Tutorial / Viva Int. = InternalMarks ,
Ext. = External Marks,T = Total Marks

Reference Books:
1. SushilBansode (2020),Goods and service tax guide, 1st Edition, Kindle Publication
2. Sanjeet Sharma and ShailejaAnand (2020), Goods and services tax, 1st Edition, VK Global
Publications.
3. H.C. Mehrotra and V.P. Agrawal (2020), Goods and services tax GST,
4thEdition,SahityaBhavanPublication,Agra.
4. CA Vivek KR Agarwal (2017), GST guide for students: Making GST- Good and Simple Tax,
1st Edition, Neelam Book House.

2
5. CA ApekshaSolanki (2020).GST for the Layman: How it impacts your daily life,1st edition
,Bloomsbury India
6. Gupta, S. C.; Gupta, M. P.; Shukla, M. C.; Agrawal, B. M. and Grewal, T. S. (2019).
Advanced Corporate Accounting, S. Chand & Company, New Delhi.
7. Shukla, M. C.; Grewal, T. S. and Gupta, S. C.; (2016). Advanced Accounts, S. Chand &
Company, New Delhi.

Nature of Question Paper:

Q. 1 Multiple Choice Questions. 10 Marks

Q.2 State whether following statement is true or false 10 Marks

Q.3. Fill in the blank 10 Marks

Q.4.Match the column 5 Marks

Q.3 Write Short Notes (Any 4) Each Carry 5Marks. 20 Marks

Q.4Write Descriptive Answer (Any 3) Each Carry 15 Marks 45 Marks

Work Load of the Course:-

Sr. No. Days Name of the Teacher Work Load

1 Monday Shri. S. B. Patil Unit I
2 Monday Shri. S. B. Patil Unit II
3 Tuesday Shri. S. B.Bansode Unit III
4 Tuesday Shri. S. B.Bansode Unit IV

Shri.S. B. Patil Dr. S. N. Khilare

(Course Convener) Principal