Goods and Services Tax, & Customs Law is designed specifically for the B.Com. (Hons.) and B.Com. under CBCS. This book brings about simplified treatment of stated provisions in Central Goods and Services Act 2017, Integrated Goods and Services Tax Act, 2017, Goods and Services Tax (Compensation to States) Act, 2017 along with, GST Rules as per Central Goods and Services Tax (CGST) Rules, 2017 and Integrated Goods and Services Tax (IGST) Rules, 2017.
Features
Solved examples, objective type questions, theory questions and questions for practice in every chapter.
Figures and tables to simplify the provisions.
Past year questions from university examinations from 2017 onwards.
Latest notifications and circular incorporated in the text.
Opening case with latest news on GST at the beginning of the chapter.
Access Anywhere, Any Time Cengage App contains:
Central Goods and Services Tax Act 2017
Central Goods and Services Tax (Amendment) Act 2018
Integrated Goods and Services Tax Act, 2017
Integrated Goods and Services Tax (Amendment) Act, 2018
Central Goods and Services Tax (CGST) Rules, 2017
About the Author
Shilpi Sahi
Dr. Shilpi Sahi has attained all her academic qualifications from the University of Delhi. She has eleven years of continuous teaching experience in the University of Delhi. Before joining Bharati College, she has taught at Satyawati College and Hansraj College at undergraduate level, and in Department of Commerce, Delhi School of Economics at Post graduate level.She has presented papers in seven national and four international conferences. She has won four best paper awards including Best Business Academic of the Year Award (Gold Medal) in the year 2011 conferred by Indian Commerce Association. She has to her credit fifteen research papers published in peer reviewed journals and conference proceedings. As a student, she has received numerous awards atB. Com. (Hons.) and M.Com. college level. She is a life member of Indian Commerce Association and National HRD network.
Table of Contents:
UNIT 1: INTRODUCTION TO GOODS AND SERVICES TAX
Chapter 1: Pre-GST Regime
Chapter 2: Introduction to GST Regime
Chapter 3: Registration
UNIT 2: LEVY UNDER GST
Chapter 4: Supply under GST
Chapter 5: Levy and Collection of GST
Chapter 6: Composition Levy
Chapter 7: Time of Supply
Chapter 8: Place of Supply
Chapter 9: Value of Supply
UNIT 3: INPUT TAX CREDIT AND PAYMENT OF TAXES
Chapter 10: Input Tax Credit
Chapter 11: Reverse Charge Mechanism
Chapter 12: Payment and Refund of Tax
UNIT 4: ASSESSMENT AND RETURNS
Chapter 13: Tax Invoice, Debit and Credit Notes
Chapter 14: GST Returns
Chapter 15: Audit and Assessment in GST
Chapter 16: Miscellaneous Provisions
UNIT 5: CUSTOMS LAW
Chapter 17: Introduction to Customs Law
Chapter 18: Valuation
Chapter 19: Baggage and Exemptions
