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Kerala PSC State Tax Officer Syllabus 2023, Download PDF

Kerala PSC State Tax Officer Syllabus: Kerala Public Service Commission has released the Kerala PSC State Tax Officer Syllabus on its official website. In this article, we will provide the detailed syllabus of the upcoming  State Tax Officer Exam 2023. In order to crack the exam, one needs to have a clear understanding of the syllabus, therefore read through Kerala PSC State Tax Officer Syllabus to broaden your perspective. You can also download Kerala PSC State Tax Officer Syllabus in PDF format.

Kerala PSC State Tax Officer Syllabus 2023

Kerala PSC State Tax Officer Syllabus 2023: പരീക്ഷയ്ക്കുള്ള തയ്യാറെടുപ്പുകൾ ആരംഭിക്കാൻ  സമയമായി. പരീക്ഷയിൽ വിജയിക്കുന്നതിന്, സിലബസിനെക്കുറിച്ച് വ്യക്തമായ ധാരണ ഉണ്ടായിരിക്കണം, അതിനാൽ കേരള PSC സ്റ്റേറ്റ് ടാക്സ് ഓഫീസർ സിലബസ് 2023 വിശദമായി വായിച്ച് മനസിലാക്കുക. നിങ്ങൾക്ക്  Kerala PSC State Tax Officer Syllabus 2023 PDF രൂപത്തിൽ ഡൗൺലോഡ് ചെയ്യാം.

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State Tax Officer Kerala PSC Syllabus: Overview

ചുവടെ നൽകിയിരിക്കുന്ന പട്ടികയിൽ  State Tax Officer Kerala PSC Syllabus 2023 സംബന്ധമായ എല്ലാ പ്രധാനപ്പെട്ട വിവരങ്ങളും ലഭിക്കും.

State Tax Officer Kerala PSC Syllabus 2023
Organization Kerala Public Service Commission
Category Exam Syllabus
Department State Goods and Service Tax
Post Name State Tax Officer
Category No. 123/2021
Last Date to Submit Confirmation 9th February 2023
Mode of Examination OMR/ONLINE (Objective Multiple Choice)
Medium of Questions English
Total Marks 100
Duration of Examination 1 Hour 30 min
Official Website

Kerala PSC State Tax Officer Exam Pattern 2023

Kerala PSC State Tax Officer Exam Pattern 2023
Parts Main Topics Marks
Part I Accountancy and Financial Management 40 Marks
Part II Law 40 Marks
Part III Basics of Computer 10 Marks
Part IV General Knowledge, Current Affairs and Renaissance in Kerala 10 Marks

Kerala PSC State Tax Officer Syllabus PDF

Kerala PSC State Tax Officer Syllabus PDF ചുവടെ നൽകിയിരിക്കുന്ന ലിങ്ക് വഴി ഡൗൺലോഡ് ചെയ്യാവുന്നതാണ്.

Kerala PSC State Tax Officer Syllabus 2023 Download pdf

Kerala PSC State Tax Officer Exam Syllabus

Part 1: Accountancy and Financial Management (40 Marks)
Accountancy (25 Marks)
Module 1 – Basics of Accounting – Introduction to Accounting – Meaning – Definition- Need- Importance – Advantages- Capital and Revenue- Reserves and Provisions- Depreciation- Accounting Concepts and Conventions- Accounting Standards – Journal – Subdivision- Cash Book – Ledger – Reconciliation – Trail Balance – Rectification – Final Accounts of Sole Trader- Accounts from Incomplete Records – Accounts of Non-Profit Organizations. (4 Marks)
Module 2 – Partnership Accounts – Basic Concepts – Nature – Partnership Act 1932 – Limited Liability Partnership – Partnership Deed – Preparation of Final Accounts – Reconstitution of Partnership Firm – Admission, Retirement, Death – Dissolution of the firm – Gradual Realization of Assets. (4 Marks)
Module 3 – Company Accounts – Accounting for Share Capital – Issue and Redemption Debentures – Preparation of Final Accounts – Profit Prior to Incorporation – Internal Reconstruction – Alteration of Share Capital, Consolidation and Subdivision of Shares – Reduction of Share Capital – Reconstruction through Surrender of Shares Method. (4 Marks)
Module 4 – Cost Accounting – Meaning – Objectives – Cost Concepts – Elements of Cost – Material, Labour, Overheads – Cost Sheet – Cost Classification – Cost Unit – Cost Centre Cost Estimation and Ascertainment – Cost Allocation and Apportionment – Cost Reduction and Cost Control – Installation of Costing System – Methods of Costing – Contract Costing, Job Costing, Batch Costing. Techniques of Costing – Marginal Costing – Transfer Pricing – Standard Costing. (5 Marks)
Module 5 – Management Accounting – Meaning – Definitions- Functions- Scope Management Accounting Principles- Tools of Management Accounting- Fund Flow Analysis- Need, Meaning, Uses, Schedule of Changes in Working Capital, Preparation of Fund Flow Statement, Funds Forecast – Cash Flow Analysis – Need, Meaning, Importance, Utility, Sources of Cash, Applications of Cash – Cash from Operating Activities, Cash From Financing Activities, Cash from Investing Activities, Preparation of Cash Flow Statement, Difference between Fund Flow Statement and Cash Flow Statement, Cash Forecast – AS 3 Cash Flow Statement. (4 Marks)
Module 6 – Budgetary Control – Meaning of Budget, Budgeting and Budgetary Control, Preparation of Functional Budgets, Classification of Budgets, Fixed and Flexible, Budgetary Control as a Management Tool, Installation of Budgetary Control System, Limitation of Budgetary Control System, Zero Based budgeting. Ratio Analysis- Need – Meaning – Importance – Classification of Ratios- Liquidity, Turnover, Solvency, Profitability – Advantages and Disadvantages, Du Pont Control Chart. (4 Marks)
Financial Management (15 Marks)
Module 1 – Finance Function – Meaning, Scope, Objectives of Financial Management, Financial Forecasting, Financial Planning, Steps in Financial Planning (1 Mark)
Module 2 – Investment Decision – Long Term investment, Capital Budgeting Process, Estimation of Cash Flows, Evaluation Techniques- Payback Period, ARR, NPV, IRR (3 Marks)
Module 3 – Financing Decisions – Sources of Funds, Long Term – Medium Term- Short Term – Equity Shares, Preference shares, Debentures and Bonds, Institutional Borrowings, Public Deposits, Lease Financing, Venture Capital, Commercial Paper, Factoring. (2 Marks)
Module 4 – Dividend Decisions – Factors influencing dividend policy, Cash Dividend, Stock Dividend and Stock Split, Dividend Models – Walter’s Model, Gordon’s Model, MM Model. (2 Marks)
Module 5 – Cost of Capital and Capital Structure Theories – Cost of Capital- Meaning, Computation, Cost of Debt, Cost of Preference shares, Cost of Equity Shares, Weighted Average Cost of Capital. – Capital Structure – Meaning, Capital Structure planning, optimal Capital Structure, Capital Structure Theories- NI Approach, NOI Approach, Traditional Approach, MM Approach. (4 Marks)
Module 6 – Working Capital Management – Concept of Working Capital, Definition, Types, Factors determining Working Capital, Estimation of Working Capital, Working Capital Management, Meaning- Management of Cash, Management of Inventories, Management of Accounts Receivables and Management of Accounts Payable- Over Trading and Under Trading, Banking Policy- Dehejia, Tandon, Chore, Marathe, Chakraborty Committees. (3 Marks)

PART II: LAW (Mark 40)
Definition and sources of law including legislation and precedents – the doctrine of stare decisis ratio decidendi – obiter dicta – overruling –elements of law including legal right, duty, liability, property, ownership, possession and title; and their classifications- different kinds of statutes- contents of a statute- long title- short title- preamble-definition clause- delegation clause-proviso- non-obstante clause- repeal clause- general principles of interpretation construction of statutes- grammatical rule- logical rule- the golden rule- mischief rule-general rule- specific principles of interpretation- contextual interpretation- historical interpretation- contemporaneous exposition- in pari materia- in bonam partem- strict interpretation- beneficial interpretation- General Clauses Act, 1897- interpretation of penal statutes and fiscal statutes- interpretation of Constitution
Preamble- fundamental rights- structure of Governments- Union and States- executive, legislature and judiciary- Local Self Government Institutions – important Constitutional amendments (1, 3, 4, 6, 25, 38, 42, 44, 46, 60, 70, 73, 74, 80, 88, 97, 101)- CAG, Attorney General, Advocate General, Finance Commission- State Finance Commission- GST Council distribution of legislative powers- Union List- State List- Concurrent List- duties and powers of CAG – form of accounts of the Union and States- audit reports- Money Bills- procedure in financial matters- annual financial statement- procedure in Parliament with respect to estimates- Appropriation Bills- supplementary, additional or excess grants- votes on account votes of credit -exceptional grants – special provisions as to financial Bills- Restriction on powers of Legislative Council as to Bills – Bills reserved for consideration- extent of laws made by Parliament and by State legislatures – special provision with respect to GST – residuary powers – power of Parliament to legislate with respect to a matter in the State List Consolidated Funds – Contingency Fund- duties levied by Union but collected and appropriated by States- taxes levied and collected by Union but assigned to States- levy and collection of GST in course of inter State trade or commerce- taxes levied and distributed between Union and States- surcharge on certain duties and taxes for purposes of the Union grants in lieu of export duty – taxes on professions, trades, callings and employments exemption of property of the Union from State taxation- restrictions as to imposition of tax
on the sale or purchase of goods-exemption from taxes on electricity- freedom of trade, commerce and intercourse- power of Parliament to impose restrictions on trade, commerce and intercourse- restrictions on the legislative powers of the Union and of the States with regard to trade and commerce- restrictions on trade, commerce and intercourse among States writ jurisdiction- judicial review- scope and evolution of administrative law- delegated legislation and its controls- Constitutional law remedies against administrative arbitrariness doctrine of ultra vires- administrative discretion and its controls- administrative adjudication principles of natural justice- post decisional hearing – exception to the principles of natural justice- statutory remedies – contractual and tortious liability of the administration – privileges and immunities of administration in suits to withhold documents- rule of law legitimate expectation-promissory estoppel- maladministration and remedies- statutory provisions relating to Lokpal, Lokayuktha, CVC and prevention of corruption – right to information under the Right to Information Act, 2005 – exemptions- powers and functions of Information Commission- Constitutional protection of civil servants – services under the Union and the States- Administrative Tribunals under Administrative Tribunal Act, 1985- right to public services- The Kerala State Right to Service Act, 2012
(1) THE KERALA STATE GOODS AND SERVICES TAX ACT, 2017: Definitions -appointment and powers of officers – officers of central tax as proper officer- levy and collection of the tax- scope of supply- tax liability on composite and mixed supplies composition levy- the power to grant exemption from tax- time and value of supply of goods and services- input tax credit- apportionment of credit and blocked credits- distribution of credit by Input Service Distributor- registration- compulsory registration – procedure for
registration- deemed registration- special provisions relating to casual taxable person and non-resident taxable person- amendment and cancellation of registration- tax invoice, credit and debit notes- accounts and other records- returns- furnishing details of outward and inward supplies- first return- matching, reversal and reclaim of input tax credit and of reduction in output tax liability – annual return- final return- goods and services tax practitioners- payment of tax, interest, penalty and other amounts- interest on delayed
payment – tax deduction at source- a collection of tax at source- transfer of input tax credit refunds- assessment- audit by tax authorities- inspection, search, seizure and arrest- access to business premises- demands and recovery- liability in case of transfer of business, amalgamation or merger of companies, a company in liquidation, of partners of firm, guardians, trustees and Court of Wards- advance ruling- Authority for advance ruling appeals and revision- Appellate Authority- Revisional Authority- appearance by an authorized representative- offences and penalties- job work- presumption as to documents in certain cases- deemed exports- goods and services tax compliance rating- activities to be treated as supply even if made without consideration- activities to be treated as supply of goods or supply of services- activities or transactions which shall be treated neither as a supply of goods nor a supply of services- Schedule I, II & III of the Act
(2) THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017: Definitions- officers under the Act and their powers-levy and collection of tax-payment of tax-transfer of input tax credit-inspection, search, seizure and arrest-demands and recovery-advance ruling Authority for advance ruling-application of the provisions of the CGST Act
(3) THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017: Definitions- projected growth rate-base year revenue-projected revenue for a year-calculation and release of compensation-levy and collection of cess-provisions relating to cess-crediting proceeds of cess to Fund-Schedule of the Act
(4) THE CENTRAL GOODS AND SERVICES TAX ACT, 2017: Definitions- appointment and powers of officers-authorization of officers of State tax or Union territory tax as proper officer-eligibility and conditions for taking input tax credit-apportionment of credit and blocked credits-availability of credit in special circumstances-persons liable for registration-persons not liable for registration-compulsory registration -procedure for registration-deemed registration-special provisions relating to casual taxable person and nonresident taxable person-tax invoice, credit and debit notes-accounts and other records furnishing details of outward and inward supplies-inspection of goods in movement demands and recovery-general provisions relating to determination of tax-tax collected but not paid to Government-initiation of recovery proceedings-recovery of tax-power to waive penalty or fee or both-detention, seizure and release of goods and conveyances in transit confiscation of goods or conveyances and levy of penalty-cognizance of offences- presumption of culpable mental state-relevancy of statements under certain circumstances – compounding of offences-migration of existing taxpayers
(5) THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017: Definitions- levy and collection of integrated goods and services tax- power to grant exemption from tax determination of nature of supply- inter-State and intra-State supply- supplies in territorial waters- a place of supply of goods or services or both- payment of tax by a supplier of online information and database access or retrieval services refund of integrated tax to international tourist- zero rated supply- apportionment of tax and settlement of funds- application of provisions of Central Goods and Services Tax Act
Concept of crime- general explanations or definitions under Indian Penal Code, 1860- principles of criminal liability, absolute liability, vicarious liability and constructive liability– general exceptions – punishments under IPC- abetment- conspiracy- offences by or against public servants– false evidence- offences against public justice- offences relating to documents and to property marks- classification of offences under the Code of Criminal Procedure, 1973- functionaries under Criminal Procedure Code and their powers and functions – arrest – detention- investigation-inquiry- search and seizure – classification and powers of criminal courts- public prosecutors- cognizance of offence and commencement of judicial proceedings –processes to compel the attendance of persons and production of documents- bail –anticipatory bail- fair trial – charge – discharge-acquittal- trial– summary trial- compoundable offence-plea bargaining- judgment –appeal – reference – revision inherent powers- execution of sentence- remission- commutation and other connected matters- Relevancy of facts as provided under the Indian Evidence Act, 1872– admissions and confessions –opinion evidence- character evidence – hearsay evidence- similar facts- oral and documentary evidence – doctrine of estoppel – burden of proof – competency of witnesses – privileged communications- examination of witnesses – presumptions – accomplice – approver – judicial notice –admissibility of electronic evidence- relevant
provisions of the Information Technology Act, of 2000
The law relating to contracts- Indian Contract Act, 1872- interpretation clause- capacity of parties- agreement, contract and ingredients- communication, acceptance and revocation of proposals- contracts, voidable contracts and void agreements- contingent contracts- quasi-contracts- quantum merit – consideration –performance of contracts- modes of discharge consequences of breach of contract- elements vitiating consent- indemnity and guarantee bailment- agency-pledge- provisions relating to the sale of goods under the Sale of Goods Act, 1930- provisions relating to the partnership under the Partnership Act, 1932- provisions relating
to limited liability partnership under the Limited Liability Partnership Act, 2008- standard form contracts- online contracts- clickwrap agreements- browse-wrap agreements- shrink wrap agreements- statutory provisions relating to online contracts under the Information Technology Act, 2000- definition of tort- development of the law of torts through case law tortuous liability- strict liability- absolute liability- vicarious liability
(1) THE KERALA AGRICULTURAL INCOME TAX ACT, 1991 & RULES: Definitions- charge of agricultural income tax- Total Agricultural Income- computation of agricultural income- amounts not deductible- depreciation and investment allowance- rebate and deduction- assessment of income- carrying forward of loss – composition of Agricultural Income Tax- clubbing of income – agricultural income tax authorities-appointment and control- procedure for assessment- liability in special cases- collection and recovery of tax and penalties- refunds- appeals and revisions- Appellate Tribunal- Settlement Commission penalties- offences and prosecutions- service of notices
(2) THE KERALA TAX ON LUXURIES IN HOTELS AND LODGING HOUSES ACT, 1976 & RULES: Definitions- Authorities- levy and collection of luxury tax exemptions- registration of hotels, houseboats, DTH broadcasting service providers, hospitals and home stays- returns- compounding of tax- assessment and collection of tax-appeal and revision- recovery of the tax- mode of recovery- reduction of arrears-inspection – stoppage of vehicles-confiscation- the power to order production of accounts and powers of entry and inspection- the imposition of penalties by assessing authority- composition of offence- offence by companies
(3) THE KERALA REVENUE RECOVERY ACT, 1968 & RULES: Definitions- charge and security for public revenue- payment of revenue in time- arrears due on land how recovered- interest- attachment and sale of movable property- procedure for attachment and sale of immovable property- mode of enforcing payment by sureties- application of the Act for the recovery of certain other due to Government- recovery of dues other than public revenue due on land- payment under protest- cognizance of questions relating to the rate of public revenue- attachment of salaries and debts of defaulters- the power of revision of Board of Revenue and Government-penalties
(4) THE KERALA MONEY LENDERS ACT, 1958 & RULES: Definitions- licence change of place of business- an exhibition of names over shops- interest and charges allowed- deposit of money due on loan in Court- maintenance of books and receipts pawn tickets- the redemption of pledge- sale of pledge and inspection of sale book liability of pawn broker in case of theft or fire- compensation for the depreciation of pledge- audit of accounts- inspectors and their powers- power to order production of accounts and powers of entry and inspection- the power to demand additional security offences and penalty- cognizance of offences- forfeiture of security-appeals imposition of penalty by Officers and Authorities- composition of offences- liabilities
for acts committed by agents or employees- the power of revision
Government Servant- Provisions in IPC- Legislative frame Work- offences relating to public servants under corruption- Vigilance Commission.

1. Hardware

  • Input Devices (Names and uses)
  • Output Devices (Names and uses/features)
  • Memory devices – Primary and Secondary (Examples, Features)

2. Software

  • Classification – System software and Application software
  • Operating System – Functions and examples
  • Popular Application software packages – Word processors, Spreadsheets,
  • Database packages, Presentation, Image editors (Uses, features and fundamental concepts of each)
  • Basics of programming – Types of instructions (Input, Output, Store, Control, Transfer) (Languages need not be considered)

3. Computer Networks

  • Types of networks – LAN, WAN, MAN (Features and application area)
  • Network Devices – Media, Switch, Hub, Router, Bridge, Gateway (Uses
    of each)

4. Internet

  • Services – WWW, E-mail, Search engines (Examples and purposes)
  • Social Media (Examples and Features)
  • Web Designing – Browser, HTML (Basics only)

5. Cyber Wrongs (Awareness Level)

  • Types of Cyber Wrongs (Awareness level)
  • Information Technology Act, 2000 (Awareness level)

PART IV: General Knowledge, Current Affairs and Renaissance in Kerala – 10 Marks

General Knowledge and Current Affairs
Salient Features of the Indian Constitution

  • Salient features of the Constitution – Preamble- Its significance and its place in the interpretation of the Constitution.
  • Fundamental Rights – Directive Principles of State Policy – Relation between Fundamental Rights and Directive Principles – Fundamental Duties.
  • Executive – Legislature – Judiciary – Both at Union and State Level. – Other Constitutional Authorities.
  • Centre-State Relations – Legislative – Administrative and Financial.
  • Services under the Union and the States.
  • Emergency Provisions.
  • Amendment Provisions of the Constitution.
  • Other Constitution Authorities:- Election Commission of India, Human Rights Commission
  • UPSC, State Public Service Commissions, Information Commission, etc.

Social Welfare Legislations and Programmes

  • Social Service Legislations like the Right to Information Act, Prevention of Atrocities against Women & Children, Food Security Act, Environmental Acts etc. and Social Welfare Programmes like the Employment Guarantee Programme, Organ and Blood Donation etc.


Towards A New Society
Introduction to English education – various missionary organisations and their functioning founding of educational institutions, and factories. printing press – CMS Press etc.
Efforts To Reform The Society
(A) Socio-Religious reform Movements
SNDP Yogam, Nair Service Society, Yogakshema Sabha, Sadhu Jana Paripalana Sangham, Vaala Samudaya Parishkarani Sabha, Samathwa Samajam, Islam Dharma Paripalana Sangham, Prathyaksha Raksha Daiva Sabha, Sahodara Prasthanam etc.
(B) Struggles and Social Revolts
Upper cloth revolts. Channar agitation, Vaikom Sathyagraha, Guruvayoor Sathyagraha, Paliyam Sathyagraha. Kuttamkulam Sathyagraha, Temple Entry Proclamation, Temple Entry Act. Malyalee Memorial, Ezhava Memorial etc. Malabar riots, Civil Disobedience Movement, Abstention movement etc.
Role Of Press In Renaissance
Malayalee, Swadeshabhimani, Vivekodayam, Mithavadi, Swaraj, Malayala Manorama, Bhashaposhini, Mathnubhoomi, Kerala Kaumudi, Samadarsi, Kesari, AI-Ameen, Prabhatham, Yukthivadi, Deepika – Nasrani Deepika, etc

Awakening Through Literature
Novel, Drama, Poetry, Purogamana Sahithya Prasthanam, Nataka Prashtanam, Library movement etc

Women And Social Change
Parvathi Nenmenimangalam, Arya Pallam, A V Kuttimalu Amma, Lalitha Prabhu.Akkamma Cheriyan, Anna Chandi, Lalithambika Antharjanam and others
Leaders Of Renaissance
Thycaud Ayya Vaikundar, Sree Narayana Guru, Ayyan Kali.Chattampi Swamikal, Brahmananda Sivayogi, Vagbhadananda, Poikayil Yohannan(Kumara Guru) Dr Palpu, Palakkunnath Abraham Malpan, Mampuram Thangal, Sahodaran Ayyappan, Pandit K P Karuppan, Pampadi John Joseph, Mannathu Padmanabhan, V T Bhattathirippad, Vakkom Abdul Khadar Maulavi, Makthi Thangal, Blessed Elias Kuriakose Chaavra, Barrister G P Pillai, TK Madhavan, Moorkoth Kumaran, C. Krishnan, K P Kesava Menon, Dr Ayyathan Gopalan, C V Kunjuraman, Kuroor Neelakantan Namboothiripad, Velukkutty Arayan, K P Vellon, P K Chathan Master, K Kelappan, P. Krishna Pillai, A K Gopalan, T R Krishnaswami Iyer, C Kesavan. Swami Ananda Theerthan, M C Joseph, Kuttippuzha Krishnapillai, Nidheerikkal Manikathanar and others
Literary Figures
Kodungallur Kunhikkuttan Thampuran, Kerala Varma Valiyakoyi Thampuran, Kandathil Varghese Mappila. Kumaran Asan, Vallathol Narayana Menon, Ulloor S Parameswara Iyer, G Sankara Kurup, Changampuzha Krishna Pillai, Chandu Menon, Vaikom Muhammad Basheer. Kesav Dev, Thakazhi Sivasankara Pillai, Ponkunnam Varky, S K Pottakkad and others.

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Is the State Tax Officer syllabus available in PDF format?

Yes, you can download State Tax Officer syllabus from here.

Is there any negative marking in State Tax Officer Exam?

Yes, there is a negative marking of 0.33 marks.