Part I- GST (75 Marks)

Sections Units Weightage Module MTP Past Que Papers

RTP Note
Section I 45%-65%
Chapter 1:(ii) Levy and collection of CGST and IGST – Application of
CGST/IGST law; Concept of supply including composite and and mixed
supplies, inter-State supply, intra-State supply, supplies in territorial
waters; Charge of tax (including reverse charge); Exemption from tax;
Composition levy
1 (iii) Place of supply
1 (iv) Time and value of supply
1 (v) Input tax credit
1 (vi) Computation of GST liability

Section II 1 (vii) Procedures under GST including registration, tax invoice, credit 10%-30%
and debit notes, electronic waybill, accounts and records, returns,
payment of tax including tax deduction at source and tax collection at
source, refund, job work
1 (viii) Liability to pay in certain case

Section III 1(xi) Demand and Recovery 10%-25%

1(xii) Offences and Penalties
1(xiii) Advance Ruling
1(xiv) Appeals and Revision

Section IV 1) Introduction to GST in India including Constitutional aspects 5% -10%

1(ix) Administration of GST; Assessment and Audit
1(x) Inspection, Search, Seizure, and Arrest
1(xv) Other provisions