Quick Overview

Authored By Balachandran V.

Publisher: Sultan Chand & Sons

Publishing Year: 2019

Size: 16.00 x 24.00

ISBN: 93-5161-078-0

MRP: 500.00

Availability: In Stock

₹500.00 + Add to Cart

Special Features

  • It is eighteenth revised edition, of course, retaining the basics of indirect taxes
  • It covers the syllabus of M.Com/MBA/CA/CS/CMA/all other undergraduate Business related courses completely.
  • 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.
The author, Dr. V. Balachandran speaks briefly about the book.

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: 978-93-5161-140-0

Weight: 610.00

Edition: 18th Thoroughly Revised Edition 2019

Language: English

Title Code: 249

Author

Authored By : Balachandran V.
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