VAT – CAP II – Aims CA

In this course, we will be covering the VAT portion of Paper 7 of CAP II level i.e. Income Tax and VAT.

The course is based on FY 2079 – 80 and includes the updates made by FY 2080-81. Students appearing for CAP II exams in December 2023 or June 2024 can enroll in this course.

CA BISHAL BHATTARAI will be our tutor for this course. The entire class is based on recorded video and we will have 1 weekly live class for revision purposes.

Course Content

RESOURCE MATERIALS AND CLASS NOTES

Act, Rules and Directives

Class note and Summary

Introduction to Syllabus

Introduction to Syllabus

INTRODUCTION TO VAT

Meaning of tax, its type and Tax Law making process

Introduction to VAT and VAT Act 2052

Understanding Section, Subsection, Clause, Sub Clause

APPLICABILITY OF VAT AND VAT RATE

Imposition of VAT & Its Rate

REGISTRATION IN VAT

Compulsory Registration in VAT

Temporary Registration in VAT

Voluntary and Forced Registration

Threshold for No Registration

Duties of Registered Person

Cancellation of Registration in VAT

Deemed Disposal of Stock in Case of Cancellation of Registration

Last Minute Revision Video on Registration and Cancellation of Registration

PLACE AND TIME OF SUPPLY

Place and Time of Supply

VAT INVOICE

NON RESIDENT ELECTRONIC SERVICE PROVIDER

Non Resident Electronic Service Provider

TAXABLE VALUE

Taxable Value – Part 1

Taxable Value – Part 2

1 of 2

About Instructor

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3 Courses