Bharat Indirect Taxation Containing GST & Customs CMA Inter Mohd. Rafi
Bharat Indirect Taxation Containing GST & Customs CMA Inter Mohd. Rafi
Description
The focus of this edition is to facilitate easy learning by the student community, taking into Account the paucity of time at their disposal. Tax professionals and businesses may also find the Book very useful. The book stands revised based on the provisions as amended by the Finance Act, 2020 and Notifications/Circulars issued? which are relevant for examinations of CMA (inter) in June 2021. The book is based as per the New Syllabus
Contents
PART I GOODS AND SERVICES TAX (GST)
Chapter 1???????Fundamentals of GST
Chapter 2???????Basics of GST
Chapter 3???????One Nation-One Tax
Chapter 4???????Goods and Services Tax Network (GSTN)
Chapter 5???????GST Council
Chapter 6???????Important Definitions
Chapter 7???????Supply
Chapter 8???????Composite and Mixed Supplies
Chapter 9???????Levy and Collection
Chapter 10?????Composition Levy
Chapter 11?????Exemptions
Chapter 12?????Reverse Charge Mechanism (RCM)
Chapter 13?????Time of Supply
Chapter 14?????Place of Supply
Chapter 15?????Value of Supply
Chapter 16?????Registration under GST
Chapter 17?????Input Tax Credit (ITC)
Chapter 18?????Payment of tax
Chapter 19?????Tax Invoice, Credit and Debit Notes
Chapter 20?????Interest on delayed payment of tax
Chapter 21?????Offences and Penalties under GST
Chapter 22?????Accounts and Records under GST
Chapter 23?????Audit
Chapter 24?????TDS under GST
Chapter 25?????TCS under GST
Chapter 26?????GST Practitioners
PART II? CUSTOMS ACT
Chapter 1???????Basic Concepts
Chapter 2???????Valuation under Customs
Chapter 3???????Types of Duties
Chapter 4???????Administrative and Other Aspects
Chapter 5???????Import and Export Procedure
About the Author
Mohd. Rafi Syed,?B.Com(College topper) is an associate member of the Institute of Cost and Works Accountants of India and an MBA graduate from Alagappa University. He has a rich and diverse teaching experience. He is a faculty member of the ICWAI, ICSI, Chennai and ICAI, Coimbatore Chapter for Indirect Taxes. He is also a visiting faculty of the Anna University, Madras University, SRM University, various private coaching centers for professional examinations as also Business schools. He is also the author of Indian Financial System and International Financial Market and Services at Anna University Distance Education for MBA Professional course
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