Taxmann's Students' Guide to GST & Customs Law

Page 1

v
vi

CHAPTER 1

BASIC CONCEPTS OF GST

UNIT 1 : GST

vii

CHAPTER 2

CONCEPT OF SUPPLY

Contentsviii
CHAPTER 3
ixContents
LEVY OF GST

CHAPTER 4

EXEMPTIONS FROM GST

CHAPTER 5

PLACE OF SUPPLY

CHAPTER 6

TIME OF SUPPLY

Contentsx

CHAPTER 7

VALUE OF TAXABLE SUPPLY

CHAPTER 8

REVERSE CHARGE MECHANISM

xiContents

CHAPTER 9 INPUT TAX CREDIT

CHAPTER 10

COMPOSITION SCHEME AND ALTERNATIVE COMPOSITION SCHEME

Contentsxii

CHAPTER 11 REGISTRATION

xiiiContents

CHAPTER 12 TAX INVOICE, CREDIT AND DEBIT NOTES

Contentsxiv

RETURNS, TAX PAYMENT AND INTEREST

CHAPTER 13
xvContents

CHAPTER 14

PROVISIONS GOVERNING REAL ESTATE SERVICES

CHAPTER 15

PROBLEMS ON GST

UNIT 2 : CUSTOMS DUTY

CHAPTER 16

BASIC CONCEPTS OF CUSTOMS LAW

CHAPTER 17

TYPES OF CUSTOMS DUTY

Contentsxvi

CHAPTER 18 VALUATION

CHAPTER 19

CUSTOMS PROCEDURES, BAGGAGE, EXEMPTIONS

APPENDIX 1

GST EXAMINATION QUESTIONS AND ANSWERS

CA Intermediate, November 2022

CA Intermediate, May 2022

CA Intermediate, December 2021 (New)

CA Intermediate, July 2021 (New)

CA Intermediate, July 2021 (Old)

CA Intermediate, January 2021 (New)

CA Intermediate (IPC), January 2021 (Old)

CA Intermediate, November 2020 (New)

CA Intermediate, November 2019 (New)

CA Intermediate, May 2019 (New)

CA Intermediate, November 2018 (New)

CA Intermediate, May 2018 (New)

Delhi University B.Com. (Hons.), May 2018

APPENDIX 2

ANSWERS TO UNSOLVED EXERCISES

xviiContents
140
141TaxinvoicePara493.2
Para493.3Inputtaxcredit142
143Receiptofgoods/servicesPara493.5
Para493.6Inputtaxcredit144
145ItemsnoteligibleforinputcreditPara493.9
Para493.9Inputtaxcredit146
147ItemsnoteligibleforinputcreditPara493.9
Para493.9Inputtaxcredit148
149ITCforpaymentofCGST,SGST,UTGST&IGSTPara494
Para494.1Inputtaxcredit150
151OrderofutilizationofinputtaxcreditPara494.1
Para495Inputtaxcredit152
153ComputationofinputtaxcreditpertainingtocapitalgoodsPara496
Para497Inputtaxcredit154
155FreshregistrationPara499.1
Para499.2Inputtaxcredit156
157ITCchangeintheconstitutionofregisteredpersonPara499.5

Students’ Guide to GST & Customs Law

PUBLISHER : TAXMANN

DATE OF PUBLICATION : AUGUST 2023

EDITION : 11TH EDITION

ISBN NO : 9789357782388

NO. OF PAGES : 360

BINDING TYPE : PAPERBACK

Description

This book has been written to minimize the need to consult multiple books while preparing for the exam and give the students a step-by-step guide for learning the subject.

This book is written in simple language, explaining the provision of the law in a step-by-step manner with the help of suitable ‘original’ illustrations, without resorting to paraphrasing of sections and legal jargons. This book helps bridge the gap between theory and application of the subject matter.

The Present Publication is the 11 th  Edition & updated till 15 th July 2023. This book is authored by Dr Vinod K. Singhania, with the following noteworthy features:

 Coverage of this book includes:

n Unit 1 covers GST comprehensively

n Unit 2 covers Custom Duty comprehensively

 [ Self-Learning/Practice Book ] Features teach yourself technique enabling students to learn faster

 [ Analytical Discussion ] Each para starts with analytical discussions supported by ‘well-thought-out-original-problems’. A unique style of illustrating all complex provisions has been adopted

 [ Theoretical Discussions Supplemented by 300+ ‘Unique’ Illustrations ] providing solutions to the knotty problems with reference to the latest position of the law

 [ Unique Illustrations ] The problems/illustrations provided in this book have neither come in any examination paper nor are these to be found in print anywhere

 [ Solved/Unsolved Problems for Practice ] Every solved problem is followed by an unsolved exercise, for which answers are given at the end of the book

 [ Previous Examination Questions & Answers ] are included in this book

n CA Intermediate, November 2022

n CA Intermediate, May 2022

n CA Intermediate, December 2021 (New)

n CA Intermediate, July 2021 (New)

n CA Intermediate, July 2021 (Old)

n CA Intermediate, January 2021 (New)

n CA Intermediate (IPC), January 2021 (Old)

n CA Intermediate, November 2020 (New)

n CA Intermediate, November 2019 (New)

n CA Intermediate, May 2019 (New)

n CA Intermediate, November 2018 (New)

n CA Intermediate, May 2018 (New)

n Delhi University B.Com. (Hons.), May 2018

 [ Follows Six-Sigma Approach ] to achieve the benchmark of ‘Zero-Error’

ORDER NOW
Rs. 895 | USD 42

Turn static files into dynamic content formats.

Create a flipbook
Issuu converts static files into: digital portfolios, online yearbooks, online catalogs, digital photo albums and more. Sign up and create your flipbook.