Description
Taxmann Publications GST & Customs Law (University Edition) 6th Edition 2021 by K M Bansal
Taxmann’s flagship publication on GST & Customs Law aims to fulfil the requirement of students of undergraduate courses in commerce and management, particularly the following:
Choice Based Credit System
B.Com. (Hons.) Semester VI: Paper BCH 6.2: Goods and Services Tax (GST) and Customs Law
B.Com. Semester V: Paper BC 5.2(b): Goods & Services Tax (GST) and Customs Law
Non-Collegiate Women’s Education Board
School of Open Learning of University of Delhi
Various Central Universities throughout India.
The objective behind this book is 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 illustrations, without resorting to paraphrasing of sections and legal jargons. This book helps in bridging the gap between theory and application of the subject matter.
This book is an authentic, up to date & amended textbook on GST & Customs Law. The Present Publication is the 6th Edition & Updated till 30th June 2021, authored by CA (Dr.) K.M. Bansal, with the following noteworthy features:
[Self-Learning/Practice Book] Features teach yourself technique enabling students to learn faster
[Student-Oriented Book] This book has been developed, keeping in mind the following factors:
Interaction of the author/teacher with their students in the classroom
Shaped by the author/teachers experience of teaching the subject-matter at different levels
Reaction and responses of students have also been incorporated at different places in the book
Each paragraph starts with an introduction, which aims to set the objective and focus of students regarding the content that will follow
Each chapter contains a complete explanation of the topic with suitable examples followed by graded illustrations and questions for practice
[Question of Recent University Examinations] have been incorporated in the book:
B.Com. (Hons.) | 2018 – 2021
B.Com. | 2017 – 2020
Follows Six-Sigma Approach to achieve the benchmark of ‘Zero-Error’
The contents of the book are as follows:
Indirect Taxes in India: Pre-GST Era
GST in India: An Introduction
Registration
Supply under GST
Levy and Collection of GST
Exemptions from GST
Place of Supply
Time of Supply
Value of Supply
Input Tax Credit
Payment of Taxes
Job Work
Reverse Charge Mechanism
Tax Invoice, Credit and Debit Notes
Returns under GST
Accounts, Records & Audit
Assessment
Offences, Penalties & Appeals
Miscellaneous Provisions
Basic Concepts of Customs Law
Types of Customs Duty
Valuation under Customs
Customs Procedure
Baggage and Exemptions