Quick Overview

Authored By

Publisher: Sultan Chand & Sons

Publishing Year: 2023

Size (mm): 240.00 x 185.00

ISBN: 93-91820-38-1

Page nos.: xxx + 394

MRP: 545.00

Subject: Commerce & Management

₹545.00 + Add to Cart

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

  • New concepts have been explained in a lucid manner.

  • It is written in a simple language and the text is self-explanatory.

  • Adequate questions have been incorporated at the end of every chapter including multiple choice questions.

  • Tables and Diagrams are provided wherever necessary to illustrate the text.

SECTION A – INTRODUCTION

  • Indirect Taxation

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

  • Tax Planning in 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

Author

Authored By : Balachandran V
Customer Reviews
  • manish 2/6/2023

    nice

  • Sunil Tiwari 27/2/2023

    Let me congratulate to authors for this most needed piece of work. The book covers syllabi at all Indian levels and is written in a simple and lucid style to be understood by an ordinary man.

  • Dr. S. VIJAYALAKSHMI 26/2/2023

    As we are aware after the implementation of GST in India, it a game changer in Indian economy that too after the recovery this pandemic due to Covid 2019. This book being the need of our which highlights on the State GST, Central GST and IGST. How the calculations are to be made has been explained in a lucid manner by the author with lots of inputs in calculations of ITC which many are not to do so. This book would be really helpful not only to the students of Under Graduate or Post Graduate, this book would be mandatory for the students who are pursing career in Professional courses like CA, CS etc. Even the entrepreneurs can have idea on the various terminology in the GST and customs laws in India. They can learn how to file their GST returns. Nowadays due to the GSTN every trader should be aware of online filing and this book would serve the purpose by enlightening them on the IT filing function. This contains objective type questions,and practical problems for practice to students who want to have good knowledge on the subject. Congratulation sir for this wonderful book.

  • Prof.Dr.R.Thamilselvan 26/2/2023

    This Book of Indirect Taxation (GST and Customs law) will help you understand the GST, important terminologies and concepts, how to register, details of Input Tax Credit, how to file Return and get refund, Accounts and Audit, appeals and revisions, how to become a GST Practitioner certificate. This book also explains details on Customs Act in depth. B.Com and M.B.A (Finance),CA CMA Students, business professionals, entrepreneurs, tax practitioners and accountants will find this book comprehensive and helpful in understanding GST and Customs law.

  • Pratap Vaish 24/2/2023

    A number of favourable reviews can be seen on product page. Can anybody suggest some point to further improve the book.

  • Dr.R.Kamaraj 20/2/2023

    This book is written in simple language, explaining the provision of the law in a step by step. This book is useful for business community and which cover the syllabus of many universities.

  • Dr.K.Sravana 20/2/2023

    The book is recommendable to all UG and PG students. Even tax practitioners can use for their reference and business. Prof. V.Balachandran has given the content in a simplified and understandable manner. Previous tax structures has also been explained clearly which will be beneficial for reference. This is a standard book for Indirect Taxation, GST and Customs Law.

  • Dr.K.PADMANABHAN 18/2/2023

    The book covered the required topics of indirect taxes. The author took meticulous effort in presenting the topics in simple way.

  • Dr. S. Kowsalya 18/2/2023

    The authors of the book has given the content in a simplified and understandable manner. Previous tax structures has also been explained clearly which will be more helpful for students to understand.

  • Dr. Bharat Patel 18/2/2023

    Very well organized and good content covering all aspects in simplified manner. Can feel authors hard work and commitment for gathering information for the benefit of students.

  • Dr. Ahmed Hussain 16/2/2023

    Recommendable as a self tutorial material, covering all the latest development with respect to Indirect Taxation. It is worthy of being meeting expectation of both UG and PG students as it covers entire syllabus of both UG and PG Courses in our University.

  • Lakshmi Varma 16/2/2023

    The book delivers elaborate concepts on various forms of Taxes like GST & VAT, Input Tax Credits, and Customs Act and also covers the topics on liabilities to pay, appeals to various authorities, etc. The Lucid language makes it easy to understand.

  • AMEEN BASHA H 10/2/2023

    Excellent , cover the entire syllabus.

  • Dr. S. Thothadri 9/2/2023

    Complete Syllabus covered. Student friendly Book. Easy to understand the fundamental concepts. This book covers the entire syllabus of all Universities.

  • Dr Senthil Srinivasan S 9/2/2023

    The book is recommendable to all UG and PG students. Even tax practitioners can use for their reference and business.

  • salomi backia jothi j 9/4/2021

    THANK YOU VERY MUCH FOR BRINGING OUT A STANDARD BOOK FOR GST & OTHER INDIRECT TAXES

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