Product Description

Contents

PART ? 1 Goods And Services Tax (GST)

1. Fundamentals of GST
2. Basics of GST
3. One Nation-One Tax
4. Goods and Services Tax Network (GSTN)
5. GST Council
6. Important Definitions
7. Supply
8. Composite and Mixed Supplies
9. Levy and Collection
10. Composition Levy
11. Exemptions
12. Reverse Charge Mechanism (RCM)
13. Time of Supply
14. Place of Supply
15. Value of Supply
16. Registration under GST
17. Input Tax Credit (ITC)
18. Payment of tax
19. Tax Invoice, Credit and Debit Notes
20. Interest on delayed payment of tax
21. Offences and Penalties under GST
22. Returns under GST
23. Accounts and Records under GST
24. Assessment
25. Audit
26. Refund
27. Transitional Provisions
28. GST Practitioners
29. Anti-Profiteering
30. Demand and Adjudication
31. Liability to pay in Certain Cases
32. Appeals and Revisions under GST
33. Advance Ruling
34. Goods and Services Tax (Compensation to State) Act, 2017

PART II – Customs Act

35. Basic Concepts
36. Valuation under Customs
37. Types of Duties
38. Administrative and Other Aspects
39. Import and Export Procedure
40. Baggage Rules, 1998
41. Appeals under Customs
42. Appeal to Commissioner (Appeal)
43. Appeals to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)
44. Appeals to High Court
45. Appeals to Supreme Court of India
46. Appeals to the Settlement Commission
47. Authority for Advance Ruling

PART III – Foreign Trade Policy 2015-2020

48. Foreign Trade Policy 2015-2020

PART IV – Comprehensive Issues under Customs

49. Comprehensive Issues under Customs

Additional Information