Quick Overview

Publisher: Sultan Chand & Sons

Publishing Year: 2026

Size (mm): 240.00 x 185.00

ISBN: 93-49290-21-1

Page nos.:

MRP: 295.00

Subject: Commerce & Management

₹295.00 + Add to Cart

Salient Features

  • The First edition of the book is co-ordinated into Four units as per the syllabus.
  • Efforts taken to cover the syllabus for the students of various colleges affiliated to Universities in Odisha State and presented in a simple and lucid style.
  • Comprehensive coverage of the subject-matter given in a lucid form.
  • Incorporated the changes in the Finance Act, 2024, 2025 and 2026.
  • Included recent developments taken place in GST and Customs Law.
  • Emphasis both on theoretical and practical aspects
  • Incorporated many illustrations, examples and explanation which make the book interesting.
  • Included the latest developments in both GST and Customs Law.
  • As per the question paper pattern, Included very very short  answer questions, short questions, long answer questions, Multiple choice questions at the end of every chapter.
  • Also included Model question papers, Fill in the blanks question sets, Quizzes, figures/charts for easy

Unit I – Basic Concepts

  • Basics of Indirect Taxes 
  • GST – Genesis and Developments 
  • GST Council 
  • GST Administration 
  • Input Tax Credit 
Unit II – Concepts of Supply and Levy of GST
  • GST – Supply and its Scope 
  • Time, Value and Place of Supply 
  • Charges of GST 
  • Composition Scheme and Reverse Charge 
Unit III – Procedures Under GST
  • Registration under GST 
  • Tax Invoice, Credit and Debit Notes 
  • GST Returns and Payment of Tax 
  • Assessment and Audit 
Unit IV – E-Filing of GST Returns and Customs Law
  • E-Filing of GST Return 
  • GST Compliance 
  • Basic Concepts of Customs Law 
Unit V – Knowledge Refresher
  • Figures & Charts 
  • Question Bank 
  • Questions Papers
  • Annexures
  • References

ISBN13: 978-93-49290-21-1

Weight: 0.00

Edition: 1st Edition

Language: English

Title Code: 1360

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