• 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

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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

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