Final Course-May/June 2021 Exam, Start from: 28th October, 2020
Intermediate Course-May/June 2021 Exam, Start from: 8th February, 2021
Foundation Course-May/June 2021 Exam, Start from: 1st February, 2021
| Date | Topic Covered |
|---|---|
| 06-07-2019 | Introduction to GST, Concept of supply and Charge of GST • Concept of Supply including composite and mixed supplies • Levy of GST including composition levy Reverse charge Exemptions for goods and services |
| 07-07-2019 | Place of supply Place of supply of goods and services including import and export of goods and services Time of supply Value of supply • Transaction value under section 15 Valuation Rules |
| 13-07-2019 | Input Tax Credit • Provisions under sections 16-20 including relating rules Provisions under section 21 including Job work procedure under section 143 |
| 14-07-2019 | Registration Tax invoice, Credit and Debit Notes E-way bill; Accounts and Records Payment of tax including TDS and TCS |
| 20-07-2019 | Returns • GSTR-1, GSTR-3B, GSTR-4, GSTR-9, GSTR-9C • Final return • Levy of late fee Offences and Penalties Refunds Assessment Miscellaneous • Anti-profiteering measure • GST compliance rating etc. |
| 21-07-2019 | • What are Ind AS? • Why and how Ind AS is different from IFRS, what is carve outs/in from IFRS • Ind AS based Schedule III • Ind AS 115: Revenue from contracts with customers |
| 27-07-2019 | • Ind AS 12: Income Taxes • Ind AS 33: Earnings per Share |
| 28-07-2019 | • Ind AS 103: Business Combinations • Ind AS 27: Separate Financial Statements |
| 03-08-2019 | • Ind AS 28: Investment in Associates and Joint Ventures • Ind AS 110: Consolidated Financial Statements |
| 04-08-2019 | • Ind AS 32: Financial Instruments: Presentation • Ind AS 109: Financial Instruments |
| 10-08-2019 | Overview of Non-resident Taxation and Double Taxation Avoidance Agreements |
| 11-08-2019 | Transfer Pricing Overview of transfer pricing provisions, touching upon the meaning of international transaction and associated enterprise, methods of transfer pricing, purpose of Safe Harbour Rules, advance pricing agreement, secondary adjustment, NJA and limitation of interest benefit under section 94B |
| 17-08-2019 | Account of companies and Audit and Auditors |
| 18-08-2019 | Appointment and qualifications of Director |
| 24-08-2019 | Appointment & Remuneration of Managerial person |
| 25-08-2019 | Meeting of Board and its powers |
| 31-08-2019 | Corporate Insolvency Resolution Process for Corporate Person |
| 01-09-2019 | Liquidation Process for Corporate Person |
| 09-09-2019 | FEMA covering significant provisions with relevant Rules & Regulations therewith. |