Quick Overview

Publisher: Sultan Chand & Sons

Publishing Year: 2023

Size (mm): 240.00 x 185.00

ISBN: 93-91820-44-2

Page nos.: xl + 360

MRP: 350.00

Subject: Commerce & Management

₹350.00 + Add to Cart

Despite the complications faced by the common man in implementation of GST in their concerned organizations as well as gaining an understanding of the new taxation system put in place, an attempt has been made to provide an insight to the taxation system introduced by the Government effective from 1st July, 2017.

All the acts, rules, notifications, circulars and other relevant text have been compiled in a meticulous and methodical manner with the sole purpose of providing an insight to the      readers. We have made an attempt to transform technicalities in legal provisions into simplified analysis thereby providing the readers a wholistic insight on each topic covered      under several chapters complied in this book. Series of illustrations, FAQs, MCQs, unsolved problems under the heading of knowledge testers incorporated in each chapter is devised in a way to maximize the understanding of readers on each topic with ease.

Salient Features

  • Legal provisions simplified for ease of understanding.
  • Apt with syllabus.
  • MCQs included.
  • Knowledge testers both theory & practical for better understanding.
  • Writer's enlightenment for deeper insight.
  • Latest amendments incorporated.

Unit I – Introduction

  • Constitutional Framework of Indirect Taxes Before GST (Taxation Powers of Union and State Government)
  • Concept of VAT
  • Major Defects in the Structure of Indirect Tax Prior to GST
  • Rationale for GST
  • Structure of GST
  • Registration
Unit II – Levy and Collection of GST
  • Taxable Event Supply of Good & Service Tax
  • Place of Supply
  • Time of Supply
  • Value of Supply
  • Exemption from GST
  • Classification of Good or Services
Unit III – Input Tax Credit
  • Eligible and Ineligible Input Tax Credit
  • Apportionment of Credit and Blocked Credits
  • Recovery of Excess Tax Credit
  • Availability of Tax Credit in Special Circumstances
  • Manner of Distribution of Credit by Input Service Distributor
  • Payment of Taxes
  • Refund
  • Reverse Charge Mechanism
  • Job Worker
Unit IV – Procedures
  • Tax Invoice
  • Returns
  • Audit Under GST
  • Assessment: Self-Assessment, Summary and Scrutiny
Unit V – Special Provisions
  • Taxability of E-Commerce
  • Anti-Profiteering Clause
  • Avoidance of Dual Control
  • E-way Bill
  • Zero-Rated Supply
  • Offences and Penalties
  • Appeal
Unit VI – Customs Law
  • Basic Concepts
  • Territorial Water of India
  • High Seas
  • Type of Customs Duty
  • Valuation under Customs Act
  • Baggage Rules and Exemptions
Examination Papers

ISBN13: 978-93-91820-44-2

Weight: 0.00

Edition: 3rd Edition

Language: English

Title Code: 006


Authored By : Gupta Vineet (FCA) , Gupta NK
Customer Reviews
  • Dr Mohammad Aadil Khan 17/6/2023

    The book is up to date and covered all the topics related to GST which will help graduate students in very positive way.

  • Parul 29/9/2022

    Book is good for ipu students as it covered all topics

  • D. Andrews Scott 8/7/2022

    The topic covered are current one. Highly recommended to our students. Simple to understand the concepts and contends. Very good book

  • Jyoti Tandon 23/10/2021

    The book is comprehensive and contains the relevant study material for the students of BBA & B. Com(H) Course of GGSIPU University.

  • Nirmala raghavan 22/4/2021

  • Padmanabhan A.P. 30/1/2021

    Excellent Book and very useful for students. Comprehensive Book. The book covers all syllabus and recent trends. It Is a very good book and helpful for students. The book contains all latest questions and syllabus and all the recent topics have been updated in the book.

  • professor prana shankar mahapatra 18/11/2020

    this book on gst is an excellent book written in a simple manner with suitable examples.letter size &printing quality is very good.A must read for students and professionals.

  • Sapna 3/11/2020

    I look forward to your next article. Please share it with me when it comes out.

  • Pratap Vaish 26/10/2020

    Congratulations for "Certificate of Merit" at the 'AWARDS FOR Excellence in Book Production 2020 by the Federation of Indian Publishers.

  • Farheen Khan 26/10/2020

    The getup of the book, its printing & binding is excellent & is very reasonably priced within the reach of all students

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