Description
Wolters Kluwer Systematic Approach To Indirect Taxation As Per New Syllabus For Cma Inter by Dr Girish Ahuja And Dr Ravi Gupta
Highlights of this Book
A simplified, systematic approach to the understanding of a complex subject written in a unique, simple, easy to understand language that enables a quicker grasp for the student. The topics are explained with the help of Tabular and Graphical Presentation, to make it simple for students, to understand the concept.
Each topic, after a theoretical exposition, is followed by plenty of illustrations with solutions to facilitate the busy student to master the practical application of the law. Numerous problems and solutions have been given to enable the students to clearly grasp the intricate provisions.
One stop solution to understand new legislation Goods and Service Tax in a detailed manner.
Up to date with all the latest amendments as notified by the department.
For better clarity on GST and Customs, the book has been framed with 100 Examples, 200 Multiple Choice Questions, 100 Theoretical Questions, 50 Illustrations and 150 Practical Questions.
Provisions are explained with the help of tabular and graphical presentation.
100% Coverage of Syllabus, as issued by the Institute of Cost Accountants of India recently.
The book is useful for the students appearing in CMA Inter and other Specialised Studies. It will also be useful for graduate/post graduate students of various Universities and Management Institutes as well as the Departmental examinations of the Income-tax Department.
Table of Contents:
Part 1
GST
Basic Concepts Of Indirect Taxes And Introduction Of GST
Supply Under GST
Levy And Collection
Exemption From GST
Taxability Of Composite And Mixed Supply
Location Of The Supplier And Place Of Supply Of Goods And Services
Composition Levy
Time Of Supply
Value Of Supply
Input Tax Credit And Its Utilisation
Tax Invoice, Credit And Debit Notes
Registration
Payment Of Tax
Returns
Accounts And Records Under GST
Assessment And Audit
Anti Profiteering Measure
Miscellaneous Provisions
Part II
Customs Duty
Introduction To Customs Duty
Levy And Types Of Duties
Clearance Of Goods
Valuation Of Goods
Provisions Relating To Baggage And Exemptions
Miscellaneous Provisions
Solutions To Chaper Wise Questions