Taxmann's GST & Customs Law

The contents of the book are as follows:
o Indirect Taxes in India: Pre-GST Era
o GST in India: An Introduction
o Registration
o Supply under GST
o Levy and Collection of GST
o Exemptions from GST
o Place of Supply
o Time of Supply
o Value of Supple
o Input Tax Credit
o Payment of Taxes
o Job Work
o Reverse Charge Mechanism
o Tax Invoice, Credit and Debit Notes
o Returns under GST
o Accounts, Records & Audit
o Assessment
o Offences, Penalties & Appeals
o Miscellaneous Provisions
o Basic Concepts of Customs Law
o Types of Customs Duty
o Valuation under Customs
o Customs Procedure
o Baggage and Exemptions

Taxmann’s flagship publication on GST & Customs Law, aims to fulfil the requirement of students of undergraduate courses in commerce and management, particularly the following:
Choice Based Credit System
o B.Com. (Hons.) Semester VI: Paper BCH 6.2: Goods and Services Tax (GST) and Customs Law/
o B.Com.
Various Central Universities throughout India.
The objective behind this book is to minimize the need to consult multiple books while preparing the exam, and also to give the students a step-by-step guide for learning the subject. This book is written in a simple language, explaining the provision of the law in a step-by-step manner – with the help of suitable illustrations, without resorting to paraphrasing of sections and legal jargons. This book helps in bridging the gap between theory and application of the subject matter.
This book is an authentic, up to date & amended text book on GST & Customs Law. The Present Publication is the 5th Edition & Updated till 01st January 2021, authored by CA (Dr.) K.M. Bansal, with the following noteworthy features:
[Self-Learning/Practice Book] Features teach yourself technique enabling students to learn faster
[Student-Oriented Book] This book has been developed, keeping in mind the following factors:
o Interaction of the author/teacher with his/her students in the class-room
o Shaped by the author/teachers experience of teaching the subject-matter at different levels
o Reaction and responses of students have also been incorporated at different places in the book
Each para starts with an introduction, which aims to set the objective and focus of students regarding the content that will follow
Each chapter contains complete explanation of the topic with suitable examples followed by graded illustrations and questions for practice
[Question of Recent University Examinations] have been incorporated in the book:
o B.Com. | December 2017
o B.Com. (Hons.) | May 2018
o B.Com. | December 2018
o B.Com. (Hons.) | May 2019
o B.Com. | December 2019
o B.Com. (Hons.) | August 2020
o B.Com. | December 2020
[Thoroughly Revised] as per the following:
o Amendments in Sections 119-124, 126, 127 & 131 of the Finance Act, 2020 vide Notification No. 92/2020-CT dated 22-12-2020 enforced with effect from 1-1-2021; these amendments have been carried in the 5th Edition
o Chapter relating to GST Registration & GST Returns has been thoroughly revised
o Amendments made in Rule 36(4), vide Notification No. 94/2020-CT dated 22-12-2020, relating to restriction on availability of ITC in respect of invoices not furnished; the illustrations in Chapter 10 have been modified
o New Sub-Rule 6 has been inserted inn Rule 59 vide Notification No. 01/2021-CT dated 01-01-2021, which imposes a restriction on furnishing the GSTR-1, in case of default in furnishing GSTR-3B; is included in Chapter 15
Follows Six-Sigma Approach to achieve the benchmark of 'Zero-Error'

English