By : CS K. K. Agrawal
CBIC extended Due date for filing of Annual return for FY 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C extended to 31st March, 2019 vide Press Release Dated 7th December, 2018. Official Order is expected today.
Press Release
7th December, 2018
Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C
FORM GSTR-9 and FORM GSTR-9A have been notified vide notification No. 39/2018-Central Tax, dated 04.09.2018 while FORM GSTR-9C has been notified vide notification no. 49/2018-Central Tax, dated 13.09.2018 as part of the CGST Rules.
2. The competent authority has decided to extend the due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C till 31St March, 2019. The requisite FORMs shall be made available on the GST common portal shortly. Relevant order is being issued.

The most comprehensive discussion on GST Annual Return coming soon

Sections Weightage of marks - Indirect Tax Paper (ICAI) - CA Final - MCQ 30%

By : CS K. K. Agrawal
Final Course Paper 8: Indirect Tax Laws (100 Marks)
Part-I: GST (75 Marks)
Sections Weightage Content Area

GST (75)
Customs and Foreign Trade Policy (25)

I 25%-35%
(ii) Levy and collection of CGST and IGST – Application of CGST/IGST law;
Concept of supply including composite and mixed supplies, inter-State supply,
intra-State supply, supplies in territorial waters; Charge of tax (including reverse charge);
Exemption from tax; Composition levy
(iii) Place of supply
(iv) Time and value of supply
(v) Input tax credit

II 20%-30%
(vi) Computation of GST liability

III 10%-30%

(vii) Procedures under GST – All procedures including registration, tax invoice,
credit and debit notes, electronic way bill, accounts and records, returns, payment of tax,
refund, job-work
(viii) Provisions relating to electronic commerce
(ix) Liability to pay in certain cases

IV 10%-25%
(xii) Demand and Recovery
(xiii) Offences and Penalties
(xiv) Advance Ruling
(xv) Appeals and Revision

V 5% -10%
(i) Constitutional aspects
(x) Administration of GST; Assessment and Audit
(xi) Inspection, Search, Seizure and Arrest
(xvi) Other provisions
Part-II: Customs and FTP (25 Marks)
Sections Weightage Content Area
I 20% - 40%
(ii) Levy of and exemptions from customs duties – All provisions including application of
customs law, taxable event, charge of customs duty, exceptions to levy of customs duty,
exemption from custom duty
(iii) Types of customs duties
(iv) Valuation of imported and export goods
II 40% - 70%
(vi) Import and Export Procedures – All import and export procedures including special
procedures relating to baggage, goods imported or exported by post, stores
(viii) Warehousing
(ix) Drawback
(x) Demand and Recovery; Refund
(xi) Provisions relating to prohibited goods, notified goods, specified goods,
illegal importation/exportation of goods
(xii) Searches, seizure and arrest; Offences; Penalties; Confiscation and Prosecution
(xiii) Appeals and Revision; Advance Rulings; Settlement Commission
Foreign Trade Policy
(iii) Basic concepts relating to export promotion schemes provided under FTP

III 10% - 20%
(i) Introduction to customs law including Constitutional aspects
(iv) Classification of imported and export goods
(v) Officers of Customs; Appointment of customs ports, airports etc.
(vii) Provisions relating to coastal goods and vessels carrying coastal goods (xiv) Other provisions
Foreign Trade Policy
(i) Introduction to FTP – legislation governing FTP, salient features of an FTP,
administration of FTP, contents of FTP and other related provisions

(ii) Basic concepts relating to import and export of goods

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