GST to spur overhaul of CA, CS and CMA course syllabus

CS K. K. Agrawal 1:34:00 PM

The implementation of the goods and services tax (GST) bill will call for major changes in the CA, CS and CMA syllabus.
GST shall replace following Acts.
  • Service Tax
  • Excise Act
  • Central Sales Tax Act
  • Value Added Tax
In place of 4 Acts one Act will be introduced which is GST. Govt. has notified 1-4-2017 as the date of implementation of GST.
We expect GST to be implemented in CA, CS and CMA exam for following attempts assuming the rule of 6 months gap between implementation and month prior to exam month.
CA
April to October : 7 months gap.
  1. Nov 2017
CS / CMA
April to November  : 8 months gap.
  1. Dec 2017
Therefore GST will not be implemented in May 2017 / June 2017 exam.
Let us see the predict the proposed syllabus after implementation of GST.
Old Syllabus (IDT)
New Syllabus (GST)
  • Service Tax
  • Excise Act
  • Central Sales Tax Act
  • Value Added Tax
  • Customs Act 1962
  • GST
  • Customs Act 1962


Course
Subject
Old Syllabus
New Syllabus
CA IPCC
Taxation
IDT (50 Marks)
GST (40 Marks)
CA Final
Indirect Tax
IDT (100 Marks)
GST (100 Marks)
CS Executive
Tax Laws and Practice
IDT (30 Marks)
GST (30 Marks)
CS Professional
Advanced Tax Laws and Practice
IDT (70 Marks)
GST (70 Marks)
CMA Inter
Indirect Tax
IDT (100 Marks)
GST (100 Marks)
CMA Final
Indirect Tax
IDT (50 Marks)
GST (100 Marks)

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