अप्रत्यक्ष कर जी.एस.टी. सहित (Indirect Taxes with G.S.T.)

About the अप्रत्यक्ष कर जी.एस.टी. सहित (Indirect Taxes with G.S.T.) Book

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