1. Indirect Ax : Meaning, Features, Difference Between Direct and Indirect Tax, Types
   of Indirect Tax Before GST, Shortcoming of Indirect Tax System During Pre GST
   Era. GST Meaning Advantages, Disadvantages of Evaluation of GST, Structure of
   GST, CGST, SGST, IGST UTGST and Important Definition Under GST Act.
2. Time of Supply : Meaning of Goods and Services, TOS under Reverse Charge
   Mechanism, Invoicing Provisions, Provisions Related with Change in GST Rate. Place of Supply : POS Meaning, POS of Goods and Services, Intra-state and Inter- state Supply, Value of Supply : Meaning, Provisions Related with Determination of Value of Supply of Goods and Services, Determination of GST Liability
3. Input Tax Credit ITC : Meaning of Utilization of ITC, Block Credit, Supply Not Eligible for ITC, Matching, Reversal and Reclaim of ITC. Payment under GST : Manner of Payment of GST Liability, Concept of Elecctronic, Cash Credit and Liability Ledger, Refund of Excess GST. Return : Meaning, Purpose and Importance, Different Types of Return, Due date of Filing Return.Assessment under GST : Meaning, Types Self Assessment, Provisional Assessment, Summary Assessment, Best Judgment Assessment.
4. Registration : Meaning of Final Registration, Compulsory Registration and Procedure for New Registration, Amendment and Cancellation of Registration. Account and Records : Manner of Maintenance of Accounts, Period of Retentionof Relevant Records. Invoice : Format, Types Debit and Credit Note, Voucher. Audit : Meaning, Types Mandatory, Departmental and Specific Audit, Penalty and Under GST, E-Way Bill.

माल और सेवा कर Goods and Services Tax Book विषय-सूची

1. अप्रत्यक्ष कर : परिचय
2. माल और सेवाकर (जी. एस. टी.)
3. जी. एस. टी. के अधीन करारोपण व्यवस्था
4. ग.एस.टी. परिषद्, मुनाफाखोरी निरोधक व्यवस्था, प्रमुक परिभाषाए और दोहरे नियन्त्रण से बचाव
5. व्यापार, निर्माण एवं सेवाओं आदि पर जी. एस. टी. का प्रभाव
6. पूर्ति: अर्थ, समय मूल्यांकन
7. पूर्ति का स्थान
8. जी. एस. टी की वसूली एवं संग्रह
9. पंजीयन
10. इनपुट टैक्स क्रेडिट
11. ‘कम्पोजीशन स्कीम’ एवं ‘रिवर्स चार्ज तंत्र’
12. करयोग्य मूल्य एवं जी. एस. टी. की गणना
13. जाॅब-वर्क, ई-काॅमर्स और ऑनलाइन डाटा पूर्ति
14. ई-वे बिलिंग
15. रिटन्र्स
16. कर भुगतान और रिफण्ड: टी. डी. एस. एवं टी. सी. एस. सहित
17. बीजक और लेखे
18. निर्धारण एवं अंकेक्षण
19. जी. एस. टी अधीन मांग एवं वसूली
20. जी. एस. टी. प्रशासन, अधिकारियों की शक्तियां, अर्थदण्ड एवं अभियोजन एवं सुलह
21. अपील, पुनरीक्षण और अग्रिम नियमन प्राधिकारी
22. जी. एस. टी. एवं टेक्नोलॉजी

The post माल और सेवा कर Goods and Services Tax (G.S.T) appeared first on Sahitya Bhawan Publications.

• Amendments in GST made by the Finance Act, 2022 and the Finance Act, 2023 have been duly incorporated in the book.
• The book covers all topics of the syllabus of B.Com. V Semester prescribed for various universities and colleges of Uttar Pradesh.
• Significant Notifications and Circulars issued by the Central Board of Indirect Taxes and Customs upto 30th September, 2023 have been incorporated in the revised edition of the book.
• Most authentic, up-to-date and comprehensive text book on GST.
• Efforts have been made to present the complex law of GST in easy language and in a lucid manner. Care has been taken to present the matter in a logical sequence to facilitate easy understanding by
  the students.
• In the present revised edition almost all the chapters have been thoroughly revised and updated.
• At the end of each chapter large number of MCQ and Short Questions with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter.

1. Indirect Taxes (An Introduction)
2. Goods And Services Tax (GST)
3. Taxation Mechanism Under GST
4. Gst Council, Avoidance Of Dual Control And Key Definitions
5. Supply: Meaning, Time And Valuation
6. Place Of Supply Of Goods Or Services
7. Levy And Collection Of Tax  (Including Exemptions and Exempt Supplies)
8. Registration
9. Input Tax Credit (ITC)
10. Composition Levy And Reverse Charge Mechanism
11. Computation Of Taxable Value And GST
12. Job Work And E-Commerce
13. Tax Invoice, Credit And Debit Notes, E-Way Bill
14. Returns
15. Payment And Refund Of Tax (With TDS And TCS)
16. Accounts And Records
17. Assessment And Audit
18. Demands And Recovery of Tax
19. Administration, Inspection, Search And Seizure, Offences And Penalties
20. Appeals, Revision And Authority For Advance Ruling
21. Gst Network

The post Goods and Services Tax (G.S.T) appeared first on Sahitya Bhawan Publications.

• Introduction to Banking: Historical background of banking, Definition, principles, and importance of bank, Classification of the bank, Functions of the commercial bank, Structure of commercial banking in India, Features of the Indian banking system, credit creation. Central Banking: RBI and its functions, Credit control. Nationalization and Merger of Banks: General Introduction to Nationalization of Banks, Objective and Introduction to Private Banks Functioning and Usefulness or Importance, effects. Evaluation of Nationalization and Merger of Indian Banks.
• Bank Deposits: Meaning and types, Features of back accounts, Procedure to open and close bank accounts (Including online procedure). Loans and Advances: Principles to sanction loans and advances, Classification of loans
  and advances, Procedure to apply for house loan, personal loan, education loan, and commercial loans.
• Insurance: Historical background of Insurance, Meaning, elements, basic principles, and importance of insurance, Kinds of insurance, Regulation of insurance in India. IRDA : Functions and role to regulate insurance in India
• Life Insurance: Historical background, meaning, objectives, importance, essential elements, Life insurance policy and its types, `Insurance proposal to policy’–Procedure, Conditions of Life insurance policies, Claim to file procedure
  , and settlement of claims. Life Insurance Corporation of India: Functions, progress, and Evaluation.
• General Insurance: Meaning, Objectives and Importance, Kinds of general insurance and its features, Basic principles of general insurance, Procedure to apply general insurance policies, Claim filing procedure and settlement of
  claims. General Insurance Corporation of India: Functions, Progress and Structure, Performance of private sector companies in the general insurance sector.

बैंकिंग एवं बीमा Banking & Insurance Book विषय-सूूची

बैंकिंग (Banking)

1. बैंकिंग (अधिकोषण) का परिचय : परिभाषा, सिद्धान्त, प्रकार एवं महत्व
2. भारत में वाणिज्यिक बैंकों की संरचना और कार्य
3. भारतीय बैंकिंग (अधिकोषण) व्यवस्था, बैंको का नियंत्रण, राष्ट्रीयकरण तथा बैंको का विलय
4. साख निर्माण (सृजन)
5. केंद्रीय बैंकिंग (अधिकोषण) : रिजर्व बैंकिंग ऑफ़ इंडिया (साख नियन्त्रण सहित)
6. बैंको का निजीकरण
7. बैंको में जमा
8. ऋण एवं अग्रिम
9. ऋण हेतु आवेदन प्रक्रिया
   बिमा (Insurance)
10. बिमा
11. बिमा के सिद्धान्त
12. बिमा नियामक और विकास प्राधिकरण (आईआरडीए)
13. जीवन बिमा
14. प्रमुख बिमा पॉलिसियाँ और वार्षिकी
15. जीवन बिमा पॉलिसी की शर्ते
16. प्रीमियम निधार्रण
17. भारतीय जीवन बिमा निगम
18. सामान्य बिमा निगम का संगठन
19. सामान्य बिमा दावों का निपटारा

The post बैंकिंग एवं बीमा (Banking & Insurance) appeared first on Sahitya Bhawan Publications.

The post अप्रत्यक्ष कर जी.एस.टी. सहित (Indirect Taxes with G.S.T.) appeared first on Sahitya Bhawan Publications.

• The law stated in this book is as amended upto July, 2022.
• The most unique feature of the book is that Notifications dated 30th July, 2022 regarding exemption to the registered persons whose aggregate turnover is up to Rs. 2 crores from filing GST Annual Return for the Financial Year 2022-23 and deletion of the requirement of Audit of accounts have been included in the book.
• Most authentic, up-to-date and comprehensive text book on GST.
• 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 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 with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter.
• Latest Examination Question Paper of Ranchi University has been included in the book.
• Law relating to GST has been discussed thoroughly in easy language and in lucid style.
• Amendments in GST made by the Finance Act, 2022 have been duly incorporated in the book.
• The questions asked in recent university examinations have been incorporated in the book.
• Every chapter contains complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.

Indirect Taxes and G.S.T. Syllabus For B. Com (Hons.) Semester IV of Ranchi University, Marwari College Ranchi, Ranchi Women’s College, St. Xavier’s College Ranchi and Nilambar Pitamber University Daltonganj (NPU)

Unit I: Overview of GST – Introduction, Challenges of Previous Tax Structure, Taxes under GST (Central Goods and Service Tax, State Goods and Service Tax Union Territory Goods and Service Tax, Integrated Goods and Service Tax & Cess), Difference between VAT, Service Tax & Excise Duty with GST

Unit II: Registration – Introduction, Threshold for Registration, Regular Tax Payer, Composition Tax Payer, Casual Taxable Person, Non-Resident Taxable Person, Unique Identification Number, Registration Number Format, Important Points, Special & Amendments / Cancellation.

Unit III: Determination of Value of Supply / Time of Supply – Taxable Supply, Supply of Goods and Supply of Services, Course or Furtherance of Business, Special Transactions, Time of Supply – Goods, Time of Supply – Services & Other Points.

Unit IV: Place of Supply – Concept of Place of Supply (Interstate Supply, Intrastate Supply, Export of Service & Export of Goods, Import of Service & Import of Goods), Where there is movement of Goods, Where there is no movement of Goods, Where Goods are installed and Assembled, Goods are shipped on board.

Unit V: Levy of and Exemption from Tax – Levy of GST – Introduction, Composition Scheme, Remission of Tax / Duty.

Unit VI: Input Tax Credit – Introduction, Input tax credit process, Negative list of the input tax credit, Input tax credit utilization, Input tax credit reversal, Job worker, Case Studies, Returns, GSTR-2, Other Taxable persons, Annual Return & GST Council.

Unit VII: TDS on GST, TCS on GST.

Unit VIII: Payment of Tax – Electronic Liability Register, Electronic Credit Ledger, Electronic Cash Ledger, Unique Identification Number.

Unit IX : Returns, Refund, Audit and Assessment.

Indirect Taxes and G.S.T. Book Contents

1. Indirect Taxes (An Introduction)
2. Goods And Services Tax (G.S.T.)
3. Taxation Mechanism Under GST
4. GST Council, GST Network, Anti-Profiteering Authority, Avoidance of Dual Control and Key Definitions
5. Impact of GST on Trade, Manufacture, Services, etc
6. Supply : Meaning, Time and Valuation
7. Place of Supply
8. Levy and Collection of GST
9. Registration
10. Input Tax Credit (ITC)
11. Composition Scheme and Reverse Charge Mechanism
12. Computation Of Taxable Value and GST
13. Jobwork, E-Commerce and Supply of Online Data
14. E-Way Billing
15. Returns
16. Payment and Refund of Tax (With TDS And TCS)
17. Invoice and Accounts
18. Assessment and Audit
19. Demand and Recovery Under GST
20. GST Administration, Powers of The Officers, Penalties
    and Prosecution and Compounding of Offences
21. Appeal, Revision and Authority Advance Ruling
22. GST and Technology and GST Network
    Examination Question Paper 2017-2020 of Ranchi University, Ranchi

The post Indirect Taxes and G.S.T. appeared first on Sahitya Bhawan Publications.

• The law stated in this book is as amended upto July, 2022.
• The most unique feature of the book is that Notifications dated 30th July, 2021 regarding exemption to the registered persons whose aggregate turnover is up to Rs. 2 crores from filing GST Annual Return for the Financial Year 2021-22 and deletion of the requirement of Audit of accounts have been included in the book.
• Most authentic, up-to-date and comprehensive text book on GST.
• 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 chapter on Payment and Refund of Tax (with TDS and TCS) has been completely rewritten.
• The book covers all topics of the syllabus for B.Com IIIrd Year for various Universities of Madhya Pradesh.
• A Comparative Study of CGST Act, 2017, M.P.GST Act, 2017 and IGST Act, 2017 has been included in the book which is a unique feature of the book.
• At the end of each chapter large number of MCQ and Short Questions with Ans. have been given which enable students to
  learn faster.
• Law relating to GST has been discussed thoroughly in easy language and in lucid style.
• Amendments in GST made by the Finance Act, 2021 and 43rd GST Council (held on 28.05.2021) have been duly incorporated in the book.
• The questions asked in recent university examinations have been incorporated in the book.
• Every chapter contains complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.

Goods and Services Tax & Customs Duty Syllabus For B.Com. III Year of Awadhesh Pratap Singh University Rewa (APSU), Barkatullah University Bhopal, Rani Durgavati Vishwavidyalaya Jabalpur (RDVV), Vikram University Ujjain, Dr Harisingh Gour University Sagar (DHGU)

Unit – I: CGST/SGST: Important Terms and Definitions under Central Goods and Service Tax Act, 2017 and State Goods and Service Basic elements of GST. Meaning and Scope of Supply Levy and Collection Tax.

Unit – II: CGST/SGST: Time and Value of Supply of Goods and Services Input Tax Credit Transitional Provisions Computations of GST Liability, Registration Under CGST/SGSCT Act and Necessary Documentation, Filing of Returns, Assessment, Payment of Tax, Payment of Tax on Reverse Charge Basis, Refund Under the Act.

Unit – III: CGST/SGST: Maintenance of Accounts and Records, Composition Scheme, Job work and its procedure, Various exemptions under GST, Demand, and recovery under GST Miscellaneous provisions under GST

Unit – IV: IGST: Scope of IGST. Important Terms and Definitions under integrated Goods and Services Tax Act, 2017, Levy and Collection of IGST, Principles for Determining the place of supply of goods and services, Zero Related supply.

Unit – V: Introduction and brief background of customs duty, Important definition: Goods dutiable goods, person In-Charge, Indian customs water, types of customs duty, Valuation for custom duty, items to be included and excluded in customs value, computation of Assessable value and custom duty (Practical)

Goods and Services Tax & Customs Duty Book Contents

1. CGST Act, 2017, M. P. GST Act, 2017 and IGST Act, 2017: A Comparative Study
2. Basic Elements of Goods and Services Tax (G.S.T.)
3. Terms and Definitions (Under Central Goods and Services Tax Act, 2017 and Madhya Pradesh Goods and Services Tax Act, 2017)
4. Time and Value of Supply of Goods and Services
5. Levy and Collection Tax
6. Input Tax Credit (ITC)
7. Computation of GST Liability
8. Registration (Under CGST and SGSCT Act and Necessary Documentation)
9. Filing of Returns
10. Assessment
11. Payment of Tax and Refund (with TDS and TCS)
12. Composition Scheme and Reverse Charge Mechanism
13. Maintenance of Accounts and Records (Tax Invoice, Credit and Debit Notes)
14. Job Work and Its Procedure and Various Exemptions Under GST
15. E-Way Billing
16. Demand and Recovery Under GST
17. Miscellaneous Provisions Under GST
18. The Integrated Goods and Services Tax Act, 2017 (IGST) (Meaning, Scope, and Important Terms and Definitions)
19. Levy and Collection of IGST and Zero Rated Supply
20. Determination of Place of Supply

Customs Duty

1. Introduction
2. Customs Duty (Important Definitions)
3. Valuation Rules for Customs Duty
4. Computation of Assessable Value and Calculation of Customs Duty

The post Goods and Services Tax & Customs Duty appeared first on Sahitya Bhawan Publications.

• Amendments in GST made by the Finance Act, 2022 and the Finance Act, 2023 have been duly incorporated in the book.
• Significant Notifications and Circulars issued by the Central Board of Indirect Taxes and Customs upto 31st July, 2023 have been incorporated in the revised edition of the book.
• At the end of each chapter large number of MCQ and Short Questions with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter.
• In the chapter of ‘‘Computation of Assessable Value and Calculation of Customs Duty’’ all illustrations and questions have been revised on the basis of the latest rates of exchange of various currencies.
• In the chapter ‘‘Computation of Taxable Value and G.S.T.’’ several new illustrations have been included in the book.
• Most authentic, up-to-date and comprehensive text book on Indirect Taxes and GST.
• Efforts have been made to present the complex law of GST in easy language and in a lucid manner. Care has been taken to present the matter in a logical sequence to facilitate easy understanding by the students.
• In the present revised edition almost all the chapters have been thoroughly revised and updated.

माल एवं सेवाकर तथा सीमा शुल्क Goods and Services Tax & Customs Duty Book Syllabus For B.Com. III Year of Awadhesh Pratap Singh University Rewa (APSU), Devi Ahilya University Indore (DAVV), Rani Durgavati Vishwavidyalaya Jabalpur (RDVV), Dr Harisingh Gour University Sagar (DHGU), Barkatullah University Bhopal, Jiwaji University Gwalior, Vikram University Ujjain

• UNIT-I Goods and Service Tax : Introduction, Meaning, Features and basic Elements. Important terms and Definition Regarding GST. Background and implemention of GST in India. Structure and Classification of GST.
• UNIT-II Meaning and scope of Supply, Tax Liability on composite and mixed supply, Levy and Collection of Tax, Registration under GST. List of exempt goods under GST. Time and place of supply of goods and services, Determination of value of Taxable supply. Practical problems, Preparation of Tax invoice and rules and proforma.
• UNIT-III Composition Levy : Person eligible to opt composition, intermation for composition option.
  Condition and restriction for composition, Rate of tax of the composition levy and the rules
  regarding Return, Practical, Problems, relating to composition levy. Lectures 18
  UNIT-IV Rules Provisions and procedure for Input Tax Credit, Provisions regarding job-work.
  Classification of taxable Goods and Services at the basis of tax rates and Practical
  Problems. Lectures 18
  UNIT-V Customs Duty : History, Introduction and Nature, types of customs duty. Prohibition of Import and Export, Valuation rules, Computation of assessable value and calculation of customs duty.

The post माल एवं सेवाकर तथा सीमा शुल्क (Goods and Services Tax & Customs Duty) appeared first on Sahitya Bhawan Publications.

Unique features of the revised edition of the book

• Amendments in GST made by the Finance Act, 2022 and the Finance Act, 2023 have been duly incorporated in the book.
• Significant Notifications and Circulars issued by the Central Board of Indirect Taxes and Customs upto 31st July, 2023 have been incorporated in the revised edition of the book.
• At the end of each chapter large number of MCQ and Short Questions with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter.
• In the chapter of ‘‘Computation of Assessable Value and Customs Duty’’ all illustrations and questions have been revised on the basis of the latest rates of exchange of various currencies.
• In Chhattisgarh State Excise, New Rates of Excise Duty fixed by the Excise Commissioner of Chhattisgarh for the years 2022-23 and 2023-24 have been included and all the illustrations and questions have been solved on the basis of the latest rates of Excise. New illustrations based on the new rates for the year 2023-24 have also been included in the book.
• In the chapter ‘‘Computation of Taxable Value and G.S.T.’’ several new illustrations have been included in the book.
• Most authentic, up-to-date and comprehensive text book on Indirect Taxes and GST.
• Efforts have been made to present the complex law of GST in easy language and in a lucid manner. Care has been taken to present the matter in a logical sequence to facilitate easy understanding by the students.

• The book covers all topics of the syllabi of various universities of Chhattisgarh.
• In the present revised edition almost all the chapters have been thoroughly revised and updated.

अप्रत्यक्ष कर जी.एस.टी. सहित Indirect Taxes with G.S.T. Syllabus For B.Com Part III of Guru Ghasidas Vishwavidyalaya (GGU), Pandit Ravishankar Shukla University Raipur (PRSU), Bastar University, Atal Bihari Vajpayee Vishwavidyalaya Bilaspur, Sarguja University.

Unit-I : Customs: Role of customs in international trade; Important terms and definitions goods; Duty; Exporter; Foreign going vessel; Aircraft goods; Import; Import Manifest; Importer; Prohibited goods; Shipping bill; Store; Bill of lading; Export manifest; Letter of credit; Kinds of duties – basic, auxiliary, additional or countervailing; Basics of levy ad Valorem, specific duties; Prohibition of export and import of goods, and provisions regarding notified and specified goods; Import of goods – Free import and restricted import; Type of import – import of cargo, import of personal baggage, import of stores. Clearance procedure for import by post; Prohibited exports; Canalised exports; Export against licensing; Type of exports, the export of cargo, the export of baggage; Export of cargo by land, sea, and air routes.

Unit-II: State Excise, CENVAT. Detail study of State Excise during the calculation of Tax.

Unit-III: Introduction to Goods and Services Tax (GST) – Objectives and basic scheme of GST, Meaning – Salient features of GST – Subsuming of taxes-Benefits of implementing GST, Structure of GST (Dual Model) – Central GST – State / Union Territory GST – Integrated GST. GST Council: Structures Power and Functions. Provisions for amendments.

Unit-IV: Registration under GST: Procedure for registration, Persons liable for registration, Persons not liable for registration, Compulsory registration. Exempted goods and services – Rates of GST. Procedure relating to Levy : (CGST & SGST): Scope of supply, Tax liability on
Mixed and Composite supply, Time of supply of goods and services, Value of taxable supply. Eway-Billing

Unit-V: Assessment and Returns: Input tax Credit: Eligibility, Apportionment, Inputs on capital goods, Distribution of credit by Input Service Distributor (ISD). Furnishing details of outward supplies and inward supplies, First, return Annual return and Final return.

अप्रत्यक्ष कर जी.एस.टी. सहित Indirect Taxes with G.S.T. Book विषय-सूची

सीमा शुल्क

1. परिचय एवं प्रकृति
2. सीमा शुल्क: महत्वपूर्ण परिभाषाएं
3. सीमा शुल्क के लिए मूल्यांकन नियम
4. शुल्कयोग्य मूल्य निर्धारण एवं सीमा शुल्क की गणना
5. बैगेज, डाक वस्तुएं एवं स्टोर्स नियम
6. आयात कार्यविधि एवं प्रपत्र
7. निर्यात प्रक्रियाएं एवं प्रपत्र

छत्तीसगढ़ आबकारी शुल्क

1. राज्य आबकारी, CENVAT सहित
2. स्थापना, संरचना एवं नियन्त्रण
3. आयात, निर्यात तथा परिवहन
4. उत्पादन, धारण एवं विक्रय
5. लाइसेन्स (अनुज्ञप्ति), परमिट एवं पास
6. अपराध एवं अर्थदण्ड
7. शुल्क एवं फीस

माल और सेवा कर (Goods and Services Tax)

1. अप्रत्यक्ष कर : परिचय
2. माल और सेवा कर (जी. एस. टी.)
3. जी. एस. टी. के अन्तर्गत करारोपण व्यवस्था
4. कम्पोजीशन स्कीम एवं रिवर्स चार्ज तंत्र 
5. जी. एस. टी. परिषद्, दोहरे नियन्त्रण से बचाव और प्रमुख परिभाषाएं 
6. पंजीयन
7. कर-मुक्त माल एवं सेवाएं और जीएसटी की दरें
8. पूर्ति: अर्थ, समय एवं मूल्यांकन
9. पूर्ति का स्थान
10. इनपुट टैक्स क्रेडिट (आईटीसी)
11. ई-वे बिल
12. रिटर्न्स
13. कर-निर्धारण
14. करयोग्य मूल्य एवं जी.एस.टी. की गणना

The post अप्रत्यक्ष कर जी.एस.टी. सहित (Indirect Taxes with G.S.T.) appeared first on Sahitya Bhawan Publications.

• The law stated in this book is amended up-to-date .
• The latest rates of Excise Duty of Chhattisgarh Excise for the year 2021-22 have been included in the chapter of “DUTIES AND FEES”.
• At the end of each chapter Short Questions with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter.
• Chapter-wise large number of MCQ with Ans. have been given.
• The book covers all topics of the syllabus of Indirect Taxes with G.S.T.
• Most authentic, up-to-date, and comprehensive textbook on Customs, Chhattisgarh State Excise, and G.S.T.
• Law relating to GST has been discussed thoroughly in easy language and lucid style.
• 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.
• Latest Examination Question Papers (of the year 2021) of various universities of Chhattisgarh have been included at the end of the book.

Indirect Taxes with G.S.T. Syllabus For B.Com Part III 

Unit-I : Customs: Role of customs in international trade; Important terms and definitions goods; Duty; Exporter; Foreign going vessel; Aircraft goods; Import; Import Manifest; Importer; Prohibited goods; Shipping bill; Store; Bill of lading; Export manifest; Letter of credit; Kinds of duties – basic, auxiliary, additional or countervailing; Basics of levy ad Valorem, specific duties; Prohibition of export and import of goods, and provisions regarding notified and specified goods; Import of goods – Free import and restricted import; Type of import – import of cargo, import of personal baggage, import of stores. Clearance procedure for import by post; Prohibited exports; Canalised exports; Export against licensing; Type of exports, the export of cargo, the export of baggage; Export of cargo by land, sea, and air routes.

Unit-II: State Excise, CENVAT. Detail study of State Excise during the calculation of Tax.

Unit-III: Introduction to Goods and Services Tax (GST) – Objectives and basic scheme of GST, Meaning – Salient features of GST – Subsuming of taxes-Benefits of implementing GST, Structure of GST (Dual Model) – Central GST – State / Union Territory GST – Integrated GST. GST Council: Structures Power and Functions. Provisions for amendments.

Unit-IV: Registration under GST: Procedure for registration, Persons liable for registration, Persons not liable for registration, Compulsory registration. Exempted goods and services – Rates of GST. Procedure relating to Levy : (CGST & SGST): Scope of supply, Tax liability on
Mixed and Composite supply, Time of supply of goods and services, Value of taxable supply. Eway-Billing

Unit-V: Assessment and Returns: Input tax Credit: Eligibility, Apportionment, Inputs on capital goods, Distribution of credit by Input Service Distributor (ISD). Furnishing details of outward supplies and inward supplies, First, return Annual return and Final return.

Indirect Taxes with G.S.T. Book Contents

Customs Act, 1962

1. Introduction
2. Customs Duty: Important Definitions
3. Valuation Rules for Customs Duty
4. Computation of Assessable Value and Calculation of Customs Duty
5. Baggage, Postal Articles, and Stores Rules
6. Import Procedure and Documents
7. Export Procedure and Documents

Chhattisgarh Excise Duty

1. State Excise with Cenvat
2. Establishment, Structure, and Control
3. Import, Export, and Transport
4. Manufacture, Possession, and Sale
5. Licenses, Permits, and Passes
6. Offences and Penalties
7. Duties and Fees

Goods and Services Tax (G.S.T.)

1. Goods and Services Tax (G.S.T.)
2. Taxation Mechanism Under G.S.T.
3. Composition Scheme and Reverse Charge Mechanism
4. Gst Council, Gst Network, E-Way Bill, Anti-Profiteering Authority, Avoidance of Dual Control and Key Definitions
5. Registration
6. Supply
7. Place of Supply
8. Input Tax Credit (ITC)
9. Returns
10. Assessment
11. Computation of Taxable Value and GST

• Examination Question Papers of the Year 2021 of various universities

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• The law stated in the book is as amended upto October, 2023.
• Amendments in GST made by the Finance Act, 2022 and the Finance Act, 2023 have been duly incorporated in the book.
  Unique Features of the Book
•  Amendments by the CGST Amendment Act, 2023 and IGST Amendment Act, 2023 effective from 01.10.2023 have been incorporated in this revised edition.
• With effect from 16th September, 2023 the Government has constituted Goods and Services Tax Appellate Tribunals in various states has also been included in the book.
• In the chapter of Appeals, Revision and Authority for Advance Ruling recommendations of the 52nd GST Council held on 7th October, 2023 have been incorporated.
• Significant Notifications and Circulars issued by the Central Board of Indirect Taxes and Customs upto 30th September, 2023 have been incorporated in the revised edition of the book.
• Most authentic, up-to-date and comprehensive text book on GST.
• Efforts have been made to present the complex law of GST in easy language and in a lucid manner. Care has been taken to present the matter in a logical sequence to facilitate easy understanding by the
  students.
• 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.
  At the end of each chapter large number of MCQ have been given which
  enable students to learn faster.

Goods and Services Tax (G.S.T.) For B.Com. (Hons) Semester V of Kurukshetra University (KUK), Chaudhary Ranbir Singh University Jind & Guru Jambheshwar University of Science and Technology Hisar

The GST roll-out on September 30, 2023, evidenced the stepping stone toward accomplishing a goal of ‘One Nation–One Tax–One Market’. It has subsumed many indirect taxes, both at the Centre and State level. Goods and Services Tax is expected to boost the GDP in the long run and contain tax evasion. The registration of a large number of the assessee under Goods and Services Tax will facilitate the effective implementation of GST thereby realizing the benefits of uniformity of taxes, seamless credit to reducing the cascading effect. It follows a multi-stage collection mechanism where tax is collected at every stage and the credit of tax paid at the previous stage is available as a set off at the next stage of the transaction. To ensure a smooth transition, the government and all related nodal agencies like Goods and Services Tax Council, GSTN, etc. have been regularly taking decisions to resolve the issues being faced at various levels and coming out with FAQs.

The unique features of the book are that the amendments made by the 32nd G.S.T. Council on 10-10-2023 have been included in the book and Numerical Questions with solutions have been given. Several charts have been included in the book for an easy and quick study of the subject. Also, a large number of Short Answer Questions on GST have been included in the book with Answers.

Provisions of T.D.S. and T.C.S. enforced w.e.f. 1 October  2023, and amendments in GST made by 32nd GST council on 10.10.2023 have been included in the book.

The book is very well structured. The book starts with a brief summary tracing the manner in which GST has been introduced in India.

Goods and Services Tax (G.S.T.) Syllabus For B.Com. (Hons) Semester V of Kurukshetra University (KUK), Chaudhary Ranbir Singh University Jind & Guru Jambheshwar University of Science and Technology Hisar

GST: meaning, taxable person, registration: procedure and documents required. Levy and collection of GST

Time and place of supply of goods and services, the value of taxable supply

Computation of input tax credit and transfer of input tax credit

Tax invoice credit and debit note

Various returns to be filed under GST

Payment of tax including TDS, Interest Provisions on delayed payment

Offenses and Penalties

Goods and Services Tax (G.S.T.) Book Contents

1. Indirect Taxes (An Introduction)
2. Goods And Services Tax (GST)
3. Taxation Mechanism Under GST
4. GST Council, Anti-Profiteering Authority, Avoidance of Dual Control and Key Definitions
5. Supply: Meaning, Time, and Valuation
6. Place of Supply of Goods or Services
7. Levy and Collection of Tax (Including Exemptions and Exempt Supplies)
8. Registration
9. Input Tax Credit (ITC)
10. Composition Scheme and Reverse Charge Mechanism
11. Computation of Taxable Value and GST
12. Job Work, E-Commerce
13. Tax Invoice, Credit and Debit Notes, E-Way Bill
14. Returns
15. Payment and Refund of Tax (with TDS and TCS)
16. Accounts and Records
17. Assessment and Audit
18. Demand and Recovery of Tax
19. Administration, Inspection, Search And Seizure, Offences And Penalties
20. Appeals, Revision and Authority For Advance Ruling
21. GST Network

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