Jain University CMS Business School

Batch 2017-19 - II Semester - CF 1 Course: Business Taxation Faculty: Dr BRR

Sl No Reg No Student Name Topic

1 17MBAR 4003 Akanksha Prasad

2 17MBAR 4005 Arfi Azam Chapter 1 GST in India
Background, Features of Indirect Taxes, Genesis of GST
3 17MBAR 4016 Ashish Narayana Dash in India, Concept of GST, Need for GST, GST a cure,
4 17MBAR 4020 Abhishek Lalani Framework of GST, Seamless Flow of Credit
5 17MBAR 4023 Paromita Bhattacharya
6 17MBAR 4025 Kandavalli Sai Deepak Chapter 1 GST in India
7 17MBAR 4033 Amarnath A M GST Common Portal, Functions of GSTN, GSPs/ASPs,
8 17MBAR 4036 Bole Sri Lekha Taxes subsumed in GST, Benefits of GST, Constituional
9 17MBAR 4040 Devunapalli Umalatha Provisions - Artcle 265, 245, 246, 7th Schedule, 246A,
10 17MBAR 4059 Putakala Kishore 269A, Definitions, 279A
11 17MBAR 4060 S R Kushal Chapter 2 Supply under GST
12 17MBAR 4064 Rajesh D Introduction, relevant definitions, Concept of supply,
13 17MBAR 4073 Nanubala Vinodkumar Statutory provisions, Analysis, Modes of Supply,
Consideration, In course or furtherance of business,
14 17MBAR 4078 Rejoice John Abraham
Supply by a taxable person, Taxable Supply, Deemed
15 17MBAR 4087 Nivedita Sinha Supply, Gifts by employer or employee

16 17MBAR 4094 Noorain M

Chapter 2 Supply under GST
17 17MBAR 4105 Varun N
Activities to be treated as supply of goods or supply
18 17MBAR 4113 Nilu Mahto
of services, Negative list under GST, Composite & mixed
19 17MBAR 4116 Venkatesh Madalli supplies
20 17MBAR 4131 Shiva Chauhan
21 17MBAR 4134 Shreyas M G Chapter 3 Charge of GST
Introduction to levy of GST for inter and intra state,
22 17MBAR 4136 Nandini R
relevant definitions, Extent & Commencement of CGST,
23 17MBAR 4154 Swathi P SGST, UTGST, Levy & Collection of CGST, Liability to pay
24 17MBAR 4165 Sumanth R CGST - Forward Charge, Reverse Charge & E Commerce,
25 17MBAR 4177 Shweta Koirala Sahi CGST rates for goods & for services

26 17MBAR 4186 Albert Dominic

27 17MBAR 4192 Batchu Srinithin
Chapter 3 Charge of GST
28 17MBAR 4195 Chandrashekarreddy K Composition levy, Analysis - Overview, Turnover limit,
Dharmagadda Krishna Who can opt for the composition levy scheme,
29 17MBAR 4201
Chaitanya Intimation of opting for composition levy, Conditions
and restrictions for composition levy, Who are not
eligible to opt for composition scheme, Validity of
30 17MBAR 4208 Diksha composition levy
31 17MBAR 4212 Jasreen Kohli
Chapter 3 Charge of GST
32 17MBAR 4216 Karthik J
EXTENT AND COMMENCEMENT OF IGST, LEVY &
33 17MBAR 4231 Madhu Lath COLLECTION OF IGST - Statutory provisions & Analysis,
34 17MBAR 4233 Mahmood Ahmed Rahil Extent & Commencement of CGST Act/ SGST Act/ UTGST
Act/ IGST Act (Table of summary)
35 17MBAR 4238 Priyanka
36 17MBAR 4243 Nikita Maria Gonsalves
Chapter 4 Exemptions from GST
37 17MBAR 4248 Tarun P Introduction, Relevant definitions of exempt supply &
38 17MBAR 4251 Rashika other important terms, POWER TO GRANT EXEMPTION
39 17MBAR 4255 Sagar N FROM TAX [SECTION 11 OF THE CGST ACT/SECTION 6 OF
IGST ACT] & Analysis.
40 17MBAR 4262 Vaishali Chirania
41 17MBAR 4269 Anubhav Agarwal
42 17MBAR 4284 Anto Diana Chapter 4 Exemptions from GST
43 17MBAR 4292 Aravindhan R GOODS EXEMPT FROM TAX, LIST OF SERVICES EXEMPT
FROM TAX - Summary
44 17MBAR 4296 Shankar Ram R
45 17MBAR 4302 Shashank Singh
46 17MBAR 4305 Mohammed Hashim N S Chapter 5 Time of Supply: Unit 1
TIME OF SUPPLY OF GOODS [SECTION 12] - Analysis -
47 17MBAR 4316 Solipuram Harika Reddy Supply of goods where supplier is liable to pay tax under
Forward charge, (ii) Receipt of goods that are taxable
48 17MBAR 4318 Soundharya A under reverse charge [Section 12(3)], (iii) Vouchers
[Section 12(4)], (iv) Residual case [Section 12(5)],
49 17MBAR 4324 Syed Yasir Tauheed Enhancement in value on account of interest/late fee
50 17MBAR 4327 Meera A S etc. for delayed payment of consideration [Sec12(6)]

51 17MBAR 4329 Surabhi Agrawal

52 17MBAR 4342 Tribala Pandey

Chapter 5 Time of Supply: Unit 1
53 17MBAR 4367 Manish Verma TIME OF SUPPLY OF SERVICES [SECTION 13] - analysis,
Supply of service where supplier is liable to pay tax
(Forward charge) [Section 13(2) read with sub-sections
54 17MBAR 4378 Yash Dave (2), (5) & (6) of sec 31 and rule 47 of CGST Rules], (ii)
Receipt of services that are taxable under reverse
charge [Sec. 13(3)], (iii) Vouchers [Section 13(4)], (iv)
Residual case [Sec. 13(5)], (v) Enhancement of value on
account of interest/late fee etc. for delayed payment of
consideration [Sec 13(6)]
55 17MBAR 4387 Gowtami Dinesh
56 17MBAR 4397 Gayathri K V
Chapter 5 Value of Supply: Unit 2
57 17MBAR 4402 Shalini Gupta VALUE OF SUPPLY [SECTION 15] - Analysis - A. Supplies
to unrelated persons where price is the sole
58 17MBAR 4406 Syed Nasir Tauheed consideration - (i) Transaction value [Section 15(1)], (ii)
Inclusions in transaction value [Section 15(2)],
(iv)Exclusion of discounts from transaction value
59 17MBAR 4413 Mihir Bothra [Section 15(3)], B. Supplies where value cannot be
determined u/s 15(1) and
60 17MBAR 4420 Mehal K Shah notified supplies [Sub-sections (4) and (5) of section 15],
(i) Related persons [Explanation to section 15]
61 17MBAR 4428 Krithika U

62 17MBAR 4431 Nischay J R Chapter 6 Input Tax Credit

Introduction, ELIGIBILITY AND CONDITIONS FOR TAKING
63 17MBAR 4438 Manjinder Singh INPUT
TAX CREDIT [SECTION 16] Analysis, (i) Eligibility for
taking ITC [Section 16(1)] (a) Registration under GST, (b)
64 17MBAR 4445 Hemanth Kumar A
Goods/services to be used for business purposes, (ii)
Conditions for taking ITC [Section 16(2)], (a) Possession
65 17MBAR 4450 Kratika Porwal of tax paying document, (b) Receipt of the goods and /
or services, (c) Tax leviable on supply actually paid to
Government, (d) Filing of return, (iii) Goods received in
66 17MBAR4128 Nikhil T U lots: ITC available only on receipt of last lot, (iv)
Payment for the invoice to be made within 180 days &
Exceptions, (v) If depreciation claimed on tax
component, ITC not allowed, (vi) Time limit for availing
ITC & Exception, (vii)Restriction of ITC in proportion of
67 17MBAR4371 Ponanna C M (i) taxable supplies (ii) business purposes, (viii)ITC not
allowed on certain supplies
 Jain University CMS Business School
Batch 2017-19 - II Semester - CF 2
Sl
Reg No Student Name Topic
No
1 17MBAR 4004 Ambati Mohan Raj Chapter 6 Input Tax Credit
2 17MBAR 4011 Rohini M Nair APPORTIONMENT OF CREDIT & BLOCKED CREDITS
[SECTION 17] Analysis - A. Apportionment of ITC, (i)
17MBAR 4024 Prajjawal Jain
3 Methodology of apportionment of credit on inputs and
input services and reversal thereof, Step 1 to Step 4 (ii)
17MBAR 4034 Amarnath B K Methodology of apportionment of credit of capital
4
Boyapati goods and reversal thereof, Step 1 to Step 5, (iii)
17MBAR 4038 Optional method for banks etc, B. Blocked credits
5 Venkatesh
6 17MBAR 4061 Monika Agrahari Chapter 6 Input Tax Credit
Manpreet Kaur CREDIT IN SPECIAL CIRCUMSTANCES [SECTION 18] -
17MBAR 4065 Analysis, (i) Entitlement of ITC at the time of
7 Gaidu
registration/voluntary registration or switching to
17MBAR 4075 Neelima Vinayan regular tax paying status or coming into tax-paying
8 status, (ii) Reversal of ITC on switching to composition
9 17MBAR 4088 Sahana Ballal R levy or exit from tax-paying status, (iii)Amount payable
on supply of capital goods or plant and machinery on
which ITC has been taken, (iv)Transfer of ITC on
17MBAR 4103 V K Sushank account of change in constitution of registered person,
10 HOW ITC IS AVAILED & UTILISED Analysis
11 17MBAR 4110 Ashwini N Dixit Chpater 7 Registration
Tathireddy Introduction, PERSONS LIABLE FOR REGISTRATION
17MBAR 4115 [SECTION 22] Analysis, (i) Threshold limit for
12 Yugandhar Reddy
13 17MBAR 4118 Vijay Sadashiv registration, (ii) Aggregate Turnover, (iii) Registration
17MBAR 4121 Y K Navaneeth required only for a place of business from where
14
taxable supply takes place, (iv) Taxpayers registered
under earlier indirect tax laws required to migrate, (v)
17MBAR 4135 Shubakar K Person liable for registration in case of transfer of
15 business
16 17MBAR 4152 Sonia Ratre
Syamagari Chpater 7 Registration
17MBAR 4155 COMPULSORY REGISTRATION IN CERTAIN CASES
17 Praveena
[SECTION 24] Analysis, CONCEPT OF TAXABLE PERSON,
18 17MBAR 4159 Srilalitha A
PERSONS NOT LIABLE FOR REGISTRATION [SECTION 23]
19 17MBAR 4166 Sumit Kumar Naik
Analysis, PROCEDURE FOR REGISTRATION [SECTIONS
17MBAR 4183 25, 26 & 27]
Mithesh S R
20
21 17MBAR 4184 Yashaswi Shrestha
Aakanksha
17MBAR 4189
22 Agarwal Chpater 7 Registration
23 17MBAR 4194 Chandra Prakash C AMENDMENT OF REGISTRATION [SECTION 28] Analysis,
Devisetty CANCELLATION OF REGISTRATION AND REVOCATION
17MBAR 4200 OF CANCELLATION [SECTIONS 29 & 30] Analysis,
24 Narasimha
25 Chatakonda
17MBAR 4207
Venkata Santhosh
 Guggilam Mani
17MBAR 4209
26 Kumar
Harideep P Chpater 8 TAX INVOICE, CREDIT, Debit Notes
17MBAR 4210 TAX INVOICE [SECTION 31] Analysis, A. TAX INVOICE
27 Shreeyan
28 17MBAR 4213 Jassim Noorani ISSUED BY A SUPPLIER OF TAXABLE GOODS/ TAXABLE
29 17MBAR 4226 Pianeti Ramu SERVICES - Full discussion is required.

30 17MBAR 4227 Plabita Medhi

31 17MBAR 4230 M Guruprasad
32 17MBAR 4232 Mahesha Hegde Chpater 8 TAX INVOICE, CREDIT, Debit Notes
B. SPECIAL CASES (i) Revised Tax Invoice to (vii)Supplier
33 17MBAR 4237 Prajwal B
permitted to issue any document other than tax
34 17MBAR 4247 Taniya Mukherjee
invoice, Delivery challan
35 17MBAR 4249 Narpath Singh
Ryan Aston Chpater 8 TAX INVOICE, CREDIT, Debit Notes
17MBAR 4254
36 Rebeiro CREDIT AND DEBIT NOTES [SECTION 34] Analysis - (i)
37 17MBAR 4258 Sameera S Rao Issuance of Credit Note, (ii) Issuance of Debit Note, (iii)
38 17MBAR 4260 Tonmoy Gogoi Details of Debit Note/Credit Note to be declared in
Valikela Sowmya Return, PROHIBITION OF UNAUTHORISED COLLECTION
17MBAR 4263 OF TAX [SECTION 32], 6. AMOUNT OF TAX TO BE
39 Keerthi
Thrishla INDICATED IN TAX INVOICE
17MBAR 4265 AND OTHER DOCUMENTS [SECTION 33]
40 Prabhakaran
17MBAR 4293 Archana Singh Chapter 9 Payment of Tax
41
Introduction, PAYMENT OF TAX, INTEREST, PENALTY
Nendrambaka
17MBAR 4300 AND OTHER
42 Srihitha
AMOUNTS [SECTION 49], ANALYSIS A. ELECTRONIC
43 17MBAR 4304 Girish N R
CASH LEDGER, Mode of Deposit in Electronic Cash
Juturu Sandeep Ledger, What are CPIN, CIN, BRN and E-FPB, Other
17MBAR 4314
44 Sarin Reddy Aspects relating to Challan, Manner of utilization of
45 17MBAR 4317 Sonakshi Sharma amount reflected in Electronic Cash Ledger
Syed Mohammed Chapter 9 Payment of Tax
17MBAR 4321
46 Madani B. ELECTRONIC CREDIT LEDGER [SECTION 49(2),(4) & (5)
47 17MBAR 4325 Krishnanunni K READ WITH , RULE 86 OF CGST RULES], Manner of
48 17MBAR 4334 Mamidi Tejaswini utilisation of ITC, Transfer of input tax credit, What
17MBAR 4336 Suhaas K happens if the taxable person files the return but does
49
not make payment of tax, C. ELECTRONIC LIABILITY
17MBAR 4360 Jannela Anusha REGISTER [SECTION 49(7), (8) & (9) READ
50 WITH RULE 85 OF CGST RULES]
51 17MBAR 4382 Harshitha K
52 17MBAR 4390 Ritika Agarwal
53 17MBAR 4391 Abhishek Goel Chapter 9 Payment of Tax
17MBAR 4393 Tarun Reddy R INTEREST ON DELAYED PAYMENT OF TAX [SECTION 50]
54
Analysis, When interest is payable, Rate of interest,
Computation of period for calculation of interest, Other
relevant points relating to interest, TAX WRONGFULLY
55 17MBAR 4404 Sonali D COLLECTED AND PAID TO CENTRAL GOVERNMENT OR
STATE GOVERNMENT,
56 17MBAR 4408 Chandan K Chapter 10 Returns
57 17MBAR 4411 Sanjay Bhandari Provisions relating to filing returns of income Chapter
Shakshi IX of the CGST Act [Sections 37 to 48], FURNISHING
17MBAR 4418 DETAILS OF OUTWARD SUPPLIES [SECTION 37] Analysis,
58 Khandelwal
17MBAR 4427 Megha K Rajpal From (i) Who is required to furnish details of outward
59
supplies to (vii)How are the details of outward supply
17MBAR 4432 Kishma Xavier F furnished in prior periods
60 amended? [Section 37(3)] - all seven points
61 17MBAR 4441 Harsha S Chapter 10 Returns
62 17MBAR 4443 Aashish Jain FURNISHING DETAILS OF INWARD SUPPLIES [SECTION
17MBAR 4454 Harsha Sharma 38] Analysis, From (i) Who is required to furnish details
63
of inward supplies to (vii) How are the details of inward
64 17MBAR4029 Abhilash B R
supply furnished in prior periods
65 17MBAR4054 Patel Hitenkumar amended? [Section 38(5)] - all seven points,
66 17MBAR4368 NEELI VIKRAM FURNISHING OF RETURNS [SECTION 39], Special
returns, FIRST RETURN [SECTION 40]