Indirect Taxation

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