000			03101nam a22002177a 4500
003			CUTN
005			20250609145155.0
008			250609b |||||||| |||| 00| 0 eng d
020			_a9789391270179
041			_aEnglish
082			_a343.93 _bVAR
100			_aVaradharaj. S
245			_aGoods and Services Tax [GST] and Customs law / _cS. Varadharaj
260			_aIndia ; _bMJP Publishers , _c2022.
300			_a446p. : _bill ;
505			_aPart I: Goods & Services Tax (GST) Unit I: Introduction to Indirect Taxes & GST Constitutional Framework of Indirect Taxes Before GST Concept of VAT and its defects Rationale for GST (One Nation, One Tax, cascading effect removal, etc.) Structure of GST (CGST, SGST, IGST, UTGST) GST Council Key Definitions under CGST Act, 2017 Unit II: Levy and Collection of GST Taxable Event: Supply of Goods & Services (meaning and scope) Time of Supply Value of Supply Place of Supply Exemptions from GST Classification of Goods or Services Unit III: Input Tax Credit (ITC) Eligible and Ineligible Input Tax Credit Apportionment of Credit and Blocked Credits Availability of Tax Credit in Special Circumstances Manner of Distribution of Credit by Input Service Distributor (ISD) Payment of Taxes Refund procedures Reverse Charge Mechanism (RCM) Composition Scheme Job Work Unit IV: Procedures & Compliance Registration under GST Tax Invoice, Credit and Debit Notes Returns (types of returns, filing process) Accounts and Records Audit under GST Assessment (Self-Assessment, Summary, Scrutiny) Unit V: Special Provisions & Enforcement Taxability of E-Commerce Anti-Profiteering Clause Avoidance of Dual Control E-way Bill Zero-Rated Supply Offences and Penalties Appeals and Revisions Demand, Recovery and Advance Ruling GST Practitioner Part II: Customs Act, 1962 Basic Concepts of Customs Law Customs Duty and Customs Officers Territorial Water of India and High Seas Types of Customs Duty (Basic Customs Duty, IGST on imports, Safeguard, Countervailing Duty, etc.) Import and Export Procedures Classification of Goods Valuation under Customs Act Clearance of Goods Baggage Rules and Exemptions Warehousing Customs Duty Drawback Enforcement Prevention of Illegal Import and Export Search, Seizure, Arrest and Confiscation of Goods Offences and Penalties under Customs Act
520			_aThe book aims to offer a simplified yet comprehensive understanding of these complex indirect tax systems. It covers the constitutional framework of indirect taxes, the rationale and structure of GST, various components of GST (like supply, time, value, place of supply, input tax credit, reverse charge mechanism), and procedural aspects such as registration, returns, audit, and assessment. It also includes sections on special provisions like E-way Bill, anti-profiteering, and zero-rated supply. The Customs Law part delves into basic concepts, types of duties, valuation, and procedures for import/export.
650			_aGoods and Services Tax
650			_aCustoms Law
942			_2ddc _cBOOKS
999			_c44662 _d44662