GST Semester 6 Syllabus & Guidelines | DU B.Com Hons 2026 | GST & Customs Law Explained

Описание: In this video, we walk you through the complete Semester 6 GST syllabus and exam guidelines for Delhi University (DU) B.Com (Hons) students under the latest curriculum. This lecture covers GST & Customs Law (DSC 6.2 / 6.3) with unit-wise topics, exam pattern tips, and practical preparation strategy to help you score high in your final semester exams.

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📌 Topics Covered in This Video (Unit-wise)

🔹 UNIT 1: Introduction to GST
• Meaning, Objectives & Features of GST
• Constitutional framework of indirect taxes before GST
• Structure of GST (CGST, SGST, IGST, UTGST)
• GST Council, GST Network & Compensation Mechanism

🔹 UNIT 2: Levy and Collection of GST
• Taxable event: Supply of goods & services
• Place of Supply (intra-state/inter-state/import/export)
• Time of supply
• Valuation for GST & Tax Liability computation

🔹 UNIT 3: Input Tax Credit (ITC)
• Input tax eligibility & conditions
• Restricted & non-eligible credits
• Set-off & carry forward of input tax credit

🔹 UNIT 4 & 5: Procedures & Special Provisions
• GST Registration process
• Return filing & payment of tax
• E-way bills, invoices & compliance procedures
• Reverse charge mechanism & composition scheme

🔹 UNIT 6: Customs Law Overview
• Meaning, scope & principles of Customs Law
• Types of Customs duties
• Valuation for Customs purposes
• Import/Export procedures under Customs Law

📌 Exam Guidelines & Preparation Tips

✔ Unit-wise weightage estimation for semester exams
✔ Focus areas for practical and theory questions
✔ How to prepare short and long answers
✔ Important definitions & key provisions to remember

Whether you’re preparing for DU B.Com Honours Sem 6 exams, DUSOL (School of Open Learning), or need an exam-ready GST revision guide, this video is your complete resource.

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