Description

For B.Com, M.Com & B.B.A., M.B.A Courses of Various Universities Tenth Revised and Updated Edition. About the G.S.T (Goods and Services Tax) & Customs Duty Book: The law stated in this book is amended up to October 2022. Most authentic, up-to-date, and comprehensive textbook on GST and Customs Duty. The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. In the present revised edition almost all the chapters have been thoroughly revised and updated and a chapter on Payment and Refund of Tax (with TDS and TCS) has been completely rewritten. At the end of each chapter large number of MCQ and Short Questions (Over 300 in number) with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. Law relating to GST and Customs Duty has been discussed thoroughly in easy language and in a lucid style. Amendments in GST and Customs Duty made by the Finance Act, 2022 have been duly incorporated in the book. The questions asked in recent university examinations have been incorporated into the book. Every chapter contains a complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans. Good and Services Tax (G.S.T.) & Customs Duty Book Contents Good and Services Tax (G.S.T.) Indirect Taxes (An Introduction) Goods and Services Tax (G.S.T.) Taxation Mechanism Under Gst GST Council, GST Network, Anti-Profiteering Authority, Avoidance of Dual Control and Key Definitions Impact of GST On Trade, Manufacture, Services, Etc Supply: Meaning, Time, and Valuation Place of Supply Levy and Collection of GST Registration Input Tax Credit (ITC) Composition Scheme and Reverse Charge Mechanism Computation of Taxable Value and GST Job Work, E-Commerce, and Supply of Online Data E-Way Billing Returns Payment and Refund of Tax (With TDS and TCS) Invoice and Accounts Assessment and Audit Demand and Recovery Under GST GST Administration, Powers of The officers, Penalties and Prosecution and Compounding of offenses Appeal, Revision, and Authority For Advance Ruling GST and Technology and GST Network Customs Duty Introduction Customs Duty (Important Definitions) Valuation Rules for Customs Duty Computation of Assessable Value and Calculation of Customs Duty Baggage, Postal Articles, and Stores Rules Import Procedure and Documents Export Procedure and Documents