000 01895nam a22002057a 4500
999 _c2296
_d2296
005 20220225101932.0
008 220225b ||||| |||| 00| 0 eng d
020 _a9789353500924
082 _a343.056
_bSAH
100 _aSahi, Shilpi
_95174
245 _aConcept building approach to goods and services tax (GST), and customs law
260 _bCengage Learning India Pvt. Ltd.
_aNew Delhi
_c2019
300 _aviii, 328 p.
365 _aINR
_b325.00
504 _aTable of content UNIT 1: INTRODUCTION TO GOODS AND SERVICES TAX Chapter 1: Pre-GST Regime Chapter 2: Introduction to GST Regime Chapter 3: Registration UNIT 2: LEVY UNDER GST Chapter 4: Supply under GST Chapter 5: Levy and Collection of GST Chapter 6: Composition Levy Chapter 7: Time of Supply Chapter 8: Place of Supply Chapter 9: Value of Supply UNIT 3: INPUT TAX CREDIT AND PAYMENT OF TAXES Chapter 10: Input Tax Credit Chapter 11: Reverse Charge Mechanism Chapter 12: Payment and Refund of Tax UNIT 4: ASSESSMENT AND RETURNS Chapter 13: Tax Invoice, Debit and Credit Notes Chapter 14: GST Returns Chapter 15: Audit and Assessment in GST Chapter 16: Miscellaneous Provisions UNIT 5: CUSTOMS LAW Chapter 17: Introduction to Customs Law Chapter 18: Valuation Chapter 19: Baggage and Exemptions
520 _aGoods and Services Tax, & Customs Law is designed specifically for the B.Com. (Hons.) and B.Com. under CBCS. This book brings about simplified treatment of stated provisions in Central Goods and Services Act 2017, Integrated Goods and Services Tax Act, 2017, Goods and Services Tax (Compensation to States) Act, 2017 along with, GST Rules as per Central Goods and Services Tax (CGST) Rules, 2017 and Integrated Goods and Services Tax (IGST) Rules, 2017.
650 _aServices tax
_95621
650 _aCustoms law
_95622
942 _2ddc
_cBK