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

ISBN13: 978-93-91820-15-2

Weight: 0.00

Edition: 2nd Edition 2023

Language: English

Title Code: 027


Authored By : Balachandran V
Customer Reviews
  • 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

    "Textbook of GST and Customs Law " by Professor Dr. V. Balachandran is a library on all the contents on GST and Customs Law. I have been teaching this subject at both UG and PG levels and had been using sir's book on Indirect taxation. AT first sight this book impressed me a lot due to its cover and information on the wrapper itself tells us about its contents.. Characterization is excellent which shows the Professor's hard work, dedication and interest towards this subject. No doubt this book would be a ready reckon-er for both students of commerce stream as well as future company secretaries. This book has been a boon to teachers as well as students to under about what is GST, procedures for registration, accounts, assessment, offences an penalties in chapter- I , Chapter -II highlights on Customs Act, 1962 with the rules for import and export, seizures, penalties and prosecution implementing the latest amendments init. Chapter-III is quiet interesting titled Knowledge refresher., which focuses on practical problems with solutions and question bank and quizzes for better practice to enhance their knowledge which would be benefited both for students as well teachers. Part-IV gives us all the pictorial and detailed study about the GST, model returns , model application for GST filling and annexure- II has all relevant forms and its format and atlast the least the highlights of Budget 2021.

  • 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

    Book contains recent changes onGST. Part 3coverage is excellent. Quiz on GST and customs law, problems and solutions on GST, model question paper series are more useful to students, teaching faculty, practioners to gain knowledge. Further the forms and various annexures are very useful to the students of company Secretaryship and other professional courses and practicing professionals. Author prof. Balachandran has taken more pain to write this book. Very interesting to read and capture information. Happy and joyful learning of GST and customs law

  • 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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