Tax Book 2023

v

Syllabus

Ref Contents^ Level^ Learning Outcome^

and invoicing requirements registered person

LO5.4.2: State the requirements of tax

invoice

LO5.4.3: Explain the retention period of

record using simple examples.

5 Chapter V – Returns 2 LO5.5.1: Understand the various types of

returns required to be filed by registered and

un-registered persons.

b Sales Tax Rules, 2006

1 Chapter I – Registration,

Compulsory registration and

De-registration

2 LO6.1.1: Explain the requirement and

procedure of registration, compulsory

registration and deregistration using simple

examples.

2 Chapter II – Filing of return 2 LO6.2.1: Explain the requirement and

procedure of filing of return using simple

examples.

3 Chapter III – Credit and Debit

And Destruction of Goods

2 LO6.3.1: Explain the requirement and

procedure of issuing debit and credit notes

using simple examples

LO6.3.2: State the procedure for destruction

of goods.

4 Chapter IV – Apportionment of

Input Tax

2 LO6.4.1: Explain the requirement and

procedure of apportionment of input tax

using simple examples.