The Eighteenth revised edition of the book covers the syllabus of M.Com./MBA/CA/CS/CMA and all other undergraduate Business related courses completely. The present edition has discussed provisions and practical aspects of Central GST, State GST and integrated GST act in simple way.
Salient Features
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New concepts have been explained in a lucid manner.
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It is written in a simple language and the text is self-explanatory.
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Adequate questions have been incorporated at the end of every chapter including multiple choice questions.
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Tables and Diagrams are provided wherever necessary to illustrate the text.
SECTION A – INTRODUCTION
SECTION B – GOODS AND SERVICES TAX
- Introduction to GST
- Framework of GST- Definitions
- Scope, Time and Value of Supply
- Input Tax Credit
- Registration
- Tax Invoice, Credit and Debit Notes
- Accounts and Records
- Returns
- Payment of Tax
- Refunds
- Assessment and Audit
- Inspection, Search, Seizure and Arrest
- Demands and Recovery
- Advance Ruling
- Appeals and Revision
- Offences and Penalties
- Integrated Goods and Services Tax Act, 2017 [IGST]
- Union Territory Goods and Services Tax Act, 2017
- Goods and Services Tax (Compensation to States ) Act, 2017
- Practical Aspects under GST Law
- Tax Planning under GST
SECTION C – THE CUSTOMS ACT, 1962
- Finance Act, 2018- Budgetary Changes in Customs Act, 1962
- Customs Duty Historical Background
- Levy and Collection of Customs Duty
- Prohibition on Importation and Exportation of Goods
- Special Provisions for Detection and Prevention of Illegal Import and Export
- Valuation of Goods Under Customs Act
- Exemption from Duty
- Refund of Customs Duty & Advance Ruling
- Clearance of Import Goods
- Clearance of Export Goods
- Warehousing
- Customs Duty Drawback
- Baggage, Postal Articles and Stores
- Search, Seizure Arrest and Confiscation of Goods
- Adjudication and Appeals
- Offences and Prosecutions
SECTION D – TAX PLANNING AND INDIRECT TAXES
SECTION E – QUIZ AND PRACTICAL QUESTIONS WITH KEY
- QUIZ on GST and Customs Law
- Practical Problems & Key Under Customs Law
- Problems and Key Under GST Law
ISBN13:
978-93-91820-38-1
Weight:
610.00
Edition:
19th Revised Edition
Language:
English
Title Code:
249