Description
Taxmann GST and Customs Law Texrbook 11th Edition 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 the University of Delhi
Various Central Universities throughout India.
This book aims 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 bridge 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 11th Edition & amended till 31st December 2023. It is authored by CA (Dr) K.M. Bansal, with the following noteworthy features:
[Most Updated & Amended] This book incorporates all the updates & amendments under GST vide the Finance Act 2023 & notifications issued by CBIC till 31st December 2023
[Self-Learning/Practice Book] Features teach yourself technique enabling students to learn faster
[Systematic & Sequential Approach] is followed in all the topics
[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 Delhi University Examinations; Chapter-wise] have been incorporated in the book:
[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/teacher's experience of teaching the subject matter at different levels
Reactions and responses of students have also been incorporated at different places in the book
[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 & E-Way Bill
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