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
References
ISBN13:
978-93-91820-15-2
Weight:
0.00
Edition:
2nd Edition 2023
Language:
English
Title Code:
027