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