Description
Taxmann Gst & Customs Law (Univ Ed) Jul 2022 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 SystemB.Com. (Hons.) Semester VI Paper BCH 6.2 Goods and Services Tax (GST) and Customs LawB.Com. Semester V Paper BC 5.2(b) Goods & Services Tax (GST) and Customs LawNon-Collegiate Women's Education BoardSchool of Open Learning of University of DelhiVarious 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 8th Edition & updated till 1st July 2022. It is authored by CA (Dr.) K.M. Bansal, with the following noteworthy features [Most Updated & Amended] This book features all the updates & amendments under GST till 1st July 2022 in a separate section titled 'Key Recent Developments and Amendments in GST'[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] have been incorporated in the book B.Com. (Hons.) | (May) 2018 – (June) 2022B.Com. | (December) 2017 – (December) 2021[Student-Oriented Book] This book has been developed keeping in mind the following factors Interaction of the author/teacher with their students in the classroomShaped by the author/teacher's experience of teaching the subject matter at different levelsReactions 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 EraGST in India An IntroductionRegistrationSupply under GSTLevy and Collection of GSTExemptions from GSTPlace of SupplyTime of SupplyValue of SupplyInput Tax CreditPayment of TaxesJob WorkReverse Charge MechanismTax Invoice, Credit and Debit NotesReturns under GSTAccounts, Records & AuditAssessmentOffences, Penalties & AppealsMiscellaneous ProvisionsBasic Concepts of Customs LawTypes of Customs DutyValuation under CustomsCustoms ProcedureBaggage and Exemptions