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 the appropriate places in the book. Dealt with problems and their keys on GST.
Quiz in GST and Customs Law covering 140 questions which would be highly useful to the students appearing for examinations and interviews.
- 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.
- Past years question papers of some of the Universities are also included in the book.
- 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)
PART II: Customs Act, 1962
- 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
PART III: Knowledge Refresher
- 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 IV: Annexures
- Quiz on GST & Customs Law
- Practical Problems with Key
- Model Question Paper and Past Years Question Papers
- 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
1st Edition 2021