Goods and Services Tax (G.S.T.) & Customs Duty

About the G.S.T (Goods and Services Tax) & Customs Duty Book:

• The law stated in this book is amended up to October 2023.
• 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, 2023 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.)

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. Supply: Meaning, Time, and Valuation
6. Place of Supply of Goods or Services
7. Levy and Collection of Tax
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. Invoice and Accounts
17. Assessment and Audit
18. Demand and Recovery Under Tax
19. Administration, Inspection, Search And Seizure, Offences And Penalties
20. Appeal, Revision, and Authority For Advance Ruling
21. GST Network

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
5. Baggage, Postal Articles, and Stores Rules
6. Import Procedure and Documents
7. Export Procedure and Documents