CMA Final Paper-19 New Syllabus June 2023

Download and print CMA Final New Syllabus 2022 for ICMAI June 2023 Exams for elective Paper-19 Indirect Tax Laws and Practice (ITLP).

CMA Final New Syllabus 2023: The Institute of Cost Accountants of India has revised new syllabus for CMA Final elective Paper-19 Indirect Tax Laws and Practice (ITLP). The new ICMAI Syllabus-2022 shall be applicable from June 2023 term of examinations.

Students taking enrollments in the Final Course have to give one time option about choice of “Elective Paper”.

New Syllabus for ITLP

SECTION A: Goods and Services Tax Act & Rules

  1. Supply under GST – A Refresh
    1.1 Introduction
    1.2 Case Studies and Illustrations on Supply – Taxable, Non-taxable, Exempted, Deemed Supplies, Reverse Charge
    1.3 Notifications on Exempted Supplies
    1.4 Important Circulars covering Clarifications on Supply
    1.5 Analysis of Key Advance Rulings
  2. Time of Supply (Advanced)
    2.1 Introduction
    2.2 Domestic Transactions including Reverse Charge
    2.3 International Transactions including Reverse Charge
    2.4 Case Studies / Analysis of Advance Rulings
  3. Place of Supply
    3.1 Supplies in Territorial Waters
    3.2 Detailed discussion on Place of Supply Provisions
    3.3 Place of Supply- OIDAR Services
    3.4 Case Studies and Illustrations on Place of Supply
  4. Valuation (Advanced)
    4.1 Introduction
    4.2 Related Party Transactions
    4.3 Distinct Person Transactions
    4.4 Specific Valuation Rules
    4.5 Case Studies and Illustrations on Valuation
    4.6 Key Advance Rulings
  5. Input Tax Credit (Advanced)
    5.1 Introduction
    5.2 Specific Provisions on Input Tax Credit
    5.3 Case Studies and Illustrations on Input Tax Credit including Job Work, Input Service Distributor
  6. Zero Rated Supplies and Deemed Exports
  7. TDS & TCS under GST
  8. E-way Bill
  9. GST Refunds – Inverted Duty Structure and Zero Rated Supplies
  10. GST Returns
    10.1 Introduction
    10.2 Specific Provisions – Monthly Returns, Matching, Reversal and Reclaim of Input Tax Credit
    10.3 Annual Return, Final Return
    10.4 Penal Provisions for Return Filing
  11. Accounts and Records
  12. GST Annual Return and GST Audit Return
    12.1 Key Points for GST Annual Return and GST Audit
    12.2 Approach for GST Audit- Audit Plan, Checklists, Methodology, Management Representations, Reconciliations
    12.3 Case Studies and Illustrations
  1. Transition to GST (Transitional Provisions)
  2. Dispute Resolution Mechanism under GST
    14.1 Demands
    14.2 Assessment and Appeals
    14.3 Advance Ruling
    14.4 Offences and Penalties
  3. Inspection, Search, Seizure, Arrest and Prosecution
  4. Anti-profiteering
    16.1 Provisions
    16.2 Key Rulings
  5. Walkthrough of GSTN Portal

SECTION B: Customs Act and Rules

  1. Valuation and Related Party Transactions
    18.1 Valuation of Imported and Exported Goods
  2. Customs Procedures – Baggage & Courier / Post
    19.1 Provision regarding Baggage
  3. Manufacture in Bond
  4. Duty Drawback
  5. Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
  6. Remission of Duties
  7. Refund
  8. Trade Facilitation Measures
  9. Export Promotion Schemes under Foreign Trade Policy
    26.1 Merchandise Exports from India Scheme (MEIS)
    26.2 Service Exports from India Scheme (SEIS)
    26.3 Advance Authorization Scheme
    26.4 Duty Free Import Authorization (DFIA) Scheme
    26.5 Export Promotion Capital Goods Scheme (EPCG)
    26.6 New Scheme: RODTEP
    26.7 EOU, EHTP, STP & BTP Schemes
    26.8 Deemed Exports
  10. Special Economic Zone Scheme (with Amended SEZ Rules)


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