We have great pleasure in presenting the first edition “Customs Duty and GST” written for students of UG and PG courses. The subject matter is written in a simple and easily understandable language with sufficient support from real information.
The language of the book is simple and the coverage of various unit is exhaustive with examples. This work is prepared as a basic material for the learners to know fully about Customs Duty and GST. We have tried to make the book very useful for the students but still we will thankfully solicit and incorporate the suggestions of our readers. This title “Customs Duty and GST” provides them an opportunity to develop the skills necessary to meet the challenges.
This is an attempt to provide the students with thorough understanding of Practical’s on Customs Duty and GST concepts.
Contents –
Module – 1 Introduction to GST
1. Basic Concepts of GST
2. GST Act and Definitions
3. Dual GST Model and GST Council
4. Exemption from GST
5. Rates of GST
6. Registration
7. GST Network and GSP
Module – 2 Levy and Collection of GST
8. Levy and Collection of GST
9. Nature of Supply
10. Time of Supply and Place of Supply
11. Value of Taxable Supply (Computation of GST)
Module – 3 Input Tax Credit
12. Input Tax Credit
13. Composition Scheme and Reverse Charge
14. Valuation and Consideration of GST
Module – 4 Procedure and Administration Under GST
15. Tax Invoice, Credit Note & Debit Note
16. Returns under GST
17. GST Assessment & Audit
18. Payment and Refund under GST
19. Appeals, Revision and Advance Ruling
20. Offences and Penalties
Module – 5 Customs Act, 1962
21. Customs Act, 1962
