Quick Overview

Authored By

Publisher: Sultan Chand & Sons

Publishing Year: 2023

Size (mm): 240.00 x 160.00

ISBN: 93-91820-15-2

Page nos.: xlii + 414

MRP: 350.00

Subject: Commerce & Management

₹350.00 + Add to Cart

About the Book
The book has been designed for the students pursuing B.Com., BBA, M.Com., MBA, Allied Business Courses. The latest development/recent trends in GST and Customs Law has been incorporated in the book.

Salient Features

  • Efforts to cover the syllabi at all India level and is written in a simple and lucid style to be understood by a common man.
  • Many illustrations, examples and explanations which make reading of the book interesting.
  • The book comprises of two parts, namely, Part 1 – GST and Part II – Customs Law. The latest developments/recent trends in GST and Customs Law have been incorporated at appropriate places in the book.
  • Incorporated and highlighted the changes in the Finance Act, 2020, pertaining to GST and Customs Act, 1962.
  • At the end of every chapter adequate questions for Part A and Part B are given.
  • Incorporated important figures/charts for easy recapitulation at the end of each chapter.
  • Included MODEL Question paper series for the Faculty and Students community.
  • Incorporated latest Decided Case Laws on GST and Customs Act, 1962.
  • Incorporated Statutory Forms under GST and List of GST Rates on Goods and Services separately.
  • Included details about syllabus, question pattern, conduct of examination to become a GST Practitioner.

PART I: Goods & Services Tax (GST)

  • Basics of Indirect Taxes
  • GST – Genesis and Developments
  • GST Council
  • Definitions Under CGST Act, 2017
  • Legislative Frame Work and Levy of GST
  • GST – Administration
  • GST – Supply and Its Scope
  • Time, Value and Place of Supply
  • Registration Under GST
  • Input Tax Credit
  • Composition Scheme, Reverse Charge, E-commerce, E-invoicing and E-way Bill
  • Tax Invoice, Credit and Debit Notes
  • Returns, Payment of Tax and Refunds
  • Accounts and Records
  • Assessment and Audit
  • Demand, Recovery and Advance Ruling
  • Appeals and Revisions
  • Offences and Penalties
  • Integrated GST Act, 2017
  • Union Territory GST Act, 2017
  • GST Practitioner
  • GST (Compensation to States) Act, 2017
PART II: Customs Act, 1962
  • Customs Duty and Customs Officers
  • Classification of Goods
  • Prevention of Illegal Import and Export
  • Levy, Collection and Assessment of Customs Duty
  • Valuation of Goods and Exempted Goods
  • Clearance of Goods Under Customs Law
  • Baggage and Warehousing
  • Customs Duty Drawback
  • Search, Seizure, Arrest and Confiscation of Goods
  • Offences and Penalties
PART III: Knowledge Refresher
  • Quiz on GST & Customs Law
  • Practical Problems with Key
  • Recapitulation
  • Model Question Paper and Past Years Question Papers
PART IV: Annexures
  • Annexure I: GST – Revenue Generation
  • Annexure II: Prescribed forms under the Customs Law
  • Annexure III: Compensation  to States and Highlights of 43 rd GST Council
  • Annexure IV
References

ISBN13: 978-93-91820-15-2

Weight: 0.00

Edition: 2nd Edition 2023

Language: English

Title Code: 027

Author

Authored By : Balachandran V
Customer Reviews
  • Dr.G.BHOOPATHY 25/11/2023

    Recommend

  • Dr. S.SUNDARAMOORTHY 23/10/2023

    It is provides a comprehensive overview of the entire GST field. It is not only beneficial for academics but also highly valuable for professionals actively engaged in GST practices. The author has dedicated significant effort to ensure that this book remains up-to-date, incorporating the latest budget-related changes and updates.

  • Sunil Tiwari 27/2/2023

    Interesting and easily understandable !! The book included details about the syllabus, question pattern, and conduct of examination to become a GST Practitioner.

  • Prof.Dr.R.Thamilselvan 26/2/2023

    GST is a huge reform for indirect taxation in India, the likes of which the country has not seen post Independence. GST will simplify indirect taxation, reduce complexities, and remove the cascading effect. Experts believe that it will have a huge impact on businesses both big and small, and change the way the economy functions. This Text book of 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.

  • Dr.Johnpaul M 22/2/2023

    The word Tax always has some fearful and negative connotations for everyone to understand and to pay. But it is a must and unavoidable for both the Government and its citizens to have a fair and healthy environment to create the welfare of the Nation. In order to avoid double taxation, India adopted GST in 2006 to make a single tax mechanism. However, it is much more complicated to understand. The Book by Prof. V. Balachandran on GST& Customs Law is a simple narration which can also help a layman to understand various aspects of Tax and its origin and its path to the present GST. Regarding academics, the curriculum highly demands GST syllabus for the students of bachelor’s degrees and master’s across the Universities in India. This Book is very simple and easy to understand each and every concept without much difficulty to be thorough in Taxation and breaks the stigmata of word tax for both students and the assesses. The author drives the attention of the reader with simple narration and its application in various fields.

  • Dr. R. Kamaraj 20/2/2023

    The book is a comprehensive guide to indirect tax law in general, GST and other taxes particular.Book encourages a trend of professional towards the betterment of commerce and management.

  • Dr.K.Sravana 20/2/2023

    Prof. Dr. V Balachandran's Textbook of GST & Customs Law is is the first Comprehensive Book catering to knowledge requirements of various Allied Business Courses as well as GST Practitioners simultaneously. The contents are well structured into 4 parts. Part I on Good & Services Tax (GST) comprehensively covered the need, development, implementation and practice of GST in India with all the updated information illustrated in 12 chapters. Part II, Customs Act, 1962 covers the legal aspects in very simple and layman terms which is understandable for anyone who is curious to know about Customs Law. Part III, Knowledge refresher is earmarked with excellent coverage including practical problems, Quiz, Case laws and Model Question Papers. This section would be very useful for academicians as teaching aids and for students as knowledge tools to enrich them for employability skills. Part IV – annexures is another highlight which presented updated rich information on GST in a well-structured format. This section can be an excellent reference for academicians and practitioners in their careers and for students as source of awareness. The book is incorporating all the latest developments and trends in GST.

  • Dr.K.PADMANABHAN 18/2/2023

    This book covered the entire field of GST. Apart from the academicians, this book will be immensely helpful to the professionals who are practicing in the field of GST. The author has made strenuous effort in updating this book based on the latest budget.

  • Dr. S. Kowsalya 18/2/2023

    This book gives a detailed and updated information about GST and Customs. Useful for college students, Professional course learners, Faculty and also for general public who is interested in knowing the GST and other related informations.

  • Swathi A 18/2/2023

    This book is extremely helpful for professional students with updated and well structured contents.

  • Dr. Bharat Patel 18/2/2023

    Well organized and simplified. Beneficial for learner. Sincere attempt by Author. Strongly recommended.

  • Dr. Ahmed Hussain 16/2/2023

    A recommendable text book written in "Read n Understand' format on GST Covering all the latest development. Additionally, it caters the needs of not only academic courses taught at colleges and universities but also of professional courses.

  • Lakshmi Varma 16/2/2023

    This book is ideal for CA, CS, Law, and Business students who wish to learn about Taxation. In-depth descriptions are provided for each part of the GST and Customs Act. Prof. Balachandran has diligently presented the data in simple terms so that it is understandable for both students and the instructors of the topic.

  • Kavya P Hegde 14/2/2023

    Good book

  • Dr.S.G.Chapke 10/2/2023

    Excellent

  • Dr Senthil Srinivasan S 9/2/2023

    The book is extremely helpful not only for reading but also for professional course students CA and ACS. The price of the book is affordable covering all aspects till date in customs as well as GST.

  • Dr.M.Baby 21/1/2022

    I received books for Company Law and GST ,Both covers the topics . Updated content will help our students to acquire knowledge on new amendments

  • Dr. S. VIJAYALAKSHMI 2/1/2022

    Happen to see the updated version of the book in 2023 with gist of all latest amendments which would cater to the needs of not only the UG and PG students but it be a ready reckon er for the professional courses like CA, Cs, ICWA and ICMA. The author had framed the syllabi with special care on GST and customs laws. Incorporated latest quiz to cate to the needs of most of the college students. The coverage of the book more adequate for any one to gain knowledge on the subject.. The book is arranged neatly and sequentially into 4 parts and 21 chapter which gives a exhaustive study in this topic.

  • Dr Arunima K V 11/8/2021

    The “Textbook of GST & Customs Law” authored by Prof. Dr. V Balachandran is the first Comprehensive Book catering to knowledge requirements of various Allied Business Courses as well as GST Practitioners simultaneously. The contents are well structured into 4 parts. Part I on Good & Services Tax (GST) comprehensively covered the need, development, implementation and practice of GST in India with all the updated information illustrated in 12 chapters. Part II, Customs Act, 1962 covers the legal aspects in very simple and layman terms which is understandable for anyone who is curious to know about Customs Law. Part III, Knowledge refresher is earmarked with excellent coverage including practical problems, Quiz, Case laws and Model Question Papers. This section would be very useful for academicians as teaching aids and for students as knowledge tools to enrich them for employability skills. Part IV – annexures is another highlight which presented updated rich information on GST in a well-structured format. This section can be an excellent reference for academicians and practitioners in their careers and for students as source of awareness. The book is a professional work incorporating all the latest developments and trends in GST and is very interesting in terms of readability. The publisher needs to be appreciated for the cover page, overall structure of the book, font size, and print quality making the books very appealing to the readers.

  • Pratheep Kumar R 11/8/2021

    This GST book extensively covers in-depth analyses of CGST, SGST, IGST, UTGST, and GST Compensation Cess Laws along with the Rules, Notifications, Circulars, and Clarifications issued thereunder and comprehensively discusses all the key GST provisions along with challenges and way forward suggestions, in commentary as well as tabular/pictorial formats with multiple practical case studies and examples. This book provides an insight to the readers for ensuring proper understanding as good and Simple tax and very much useful for students to get the concept of indirect taxation, professionals for easy and immediate reference. Another unique insight of this book is interrelated to Custom law which helps the students to think on an interdisciplinary note, which enhances and enriches the skills of students. I am very much happy to express gratitude to V. Balachandran sir who took a lot of pain to develop the GST book, from the perspective of academics and professionals

  • Mrs.Sudha Ramarathinam 10/8/2021

    After reading the book, I feel that this book really would be useful to all students of business courses. I am deeply impressed by PART III, Knowledge Refresher which contains abundant details and updated information including latest Finance Act 2021. An indispensible book for students of Business related courses.

  • Dr.A.Mohamed Yunus 10/8/2021

  • Dr. R. Srinivasan 9/8/2021

    After reading the contents of this book, it is very essential for the faculty to update and revise the syllabus periodically for the benefits of students. Author has taken lot of efforts to revise GST chapters and other Acts. So it is very useful for me to revise the syllabus. Wonderful presentation. Easy to understand the provisions and interesting to read the material. Complicated provisions in GST and customs Act were explained effectively. Very useful to professional course students to score more marks. Congrats to Dr. V. Balachandran. , eminent and scholarly professor. Good contribution to students and practicing professionals.

  • Dr.R.Sundari 9/8/2021

    Good content to meet the needs of objective based education. Faculty friendly text book at affordable price

  • Dr. S. THOTHADRI 14/7/2021

    Cover Page was Excellent Chapters are well organised Easy to understand the concepts Syllabus Fully covered Knowledge Refresher is the highlight of this book Structure of the Contents is good. Model Question Papers and Past Examination Papers included Various Forms as Annexure provides better understanding A Comprehensive Book for Under Graduate & Post Graduate Students

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