• 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

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• 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.

माल और सेवा कर Goods and Services Tax (G.S.T) Book For B.Com. (General) and B.Com. (Hons) Semester Vth of Kurukshetra University (KUK), Chaudhary Ranbir Singh University Jind & Guru Jambheshwar University of Science and Technology Hisar

1 जुलाई, 2017 से GST को प्रभावी किए जाने से ‘एक राष्ट्र-एक कर-एक बाजार’ के लक्ष्य की प्राप्ति की और बड़े साहसिक चरण का साक्ष्य है। केन्द्र एवं राज्य दोनों स्तरों पर अनेक अप्रत्यक्ष करों को इसमें समाहित किया गया है। दीर्घकाल में GST के प्रचलन से GST में वृद्धि के साथ-साथ करवंचना में प्रभावी कमी प्रत्याशित है। बड़ी संख्या में करदाताओं द्वारा GST के अधीन पंजीयन से GST के प्रभावी क्रियान्वयन में सुविधा होगी, जिससे उनकों करों में समरूपता, निर्बाध क्रेडिट के लाभों की उपलब्धता से पर्याप्त सीम तक करों के सोपानी प्रभाव में कमी प्रकट होगी। प्रचलित अप्रत्यक्ष कराधान व्यवस्था से GST की नवीन व्यवस्था की ओर सहज अग्रसर होने को सुनिश्चित करने के लिए सरकार एवं सभी सम्बन्धित एजेन्सियां जैसे GST Council, GSTN आदि विभिन्न स्तरों पर अनुभव की जा रही समस्याओं के निवारण के लिए नियमित रूप से निर्णयन कर रही है और जन-जागरण के लिए FAQ’s का प्रिन्ट मीडिया में प्रचार कर रही हैं।

माल और सेवा कर Goods and Services Tax Book इस प्रकार से संरचित है कि प्रारम्भ में ही भारत में GST के प्रचलन को संक्षिप्त रूप में सारांशित करके प्रकट किया गया है।

माल और सेवा कर Goods and Services Tax Book की अद्वितीय विशेषता यह है कि इसमें सभी नवीनतम संशोधनों का  समावेश किया गया है तथा विषय को सरलता से समझने हेतु व्यावहारिक प्रश्न (Numerical Questions) हल सहित तथा प्रत्येक अध्याय के अन्त में जी. एस. टी. पर लधु उत्तरीय प्रश्न उतर सहित (Short Answer Question with Answer) दिए गए है।

1 अक्टूबर, 2018 से प्रभावी को पुस्तक में सम्मिलित किया गया है। पाठ्यक्रम के प्रत्येक शीर्षक को पुस्तक में विस्तृत विवेचना अत्यंत सरल भाषा में की गयी है।

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
• Offences and Penalties

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

1. अप्रत्यक्ष कर: परिचय
2. माल और सेवा कर (जी. एस. टी.)
3. जी. एस. टी.के अधीन करारोपण व्यवस्था
4. जी. एस. टी. परिषद, मुनाफाखोरी निरोधक व्यवस्था, प्रमुख परिभाषाएं और दोहरे नियंत्रण 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. रिटर्न्स
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

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