Concept building approach to goods and services tax (GST), and customs law
- New Delhi Cengage 2019
- 328p.
Table of Contents: 1. Pre-GST Regime 2. Introduction to GST Regime 3. Registration 4. Supply under GST 5. Levy and Collection of GST 6. Composition Levy 7. Time of Supply 8. Place of Supply 9. Value of Supply 10. Input Tax Credit 11. Reverse Charge Mechanism 12. Payment and Refund of Tax 13. Tax Invoice, Debit and Credit Notes 14. GST Returns 15. Audit and Assessment in GST 16. Miscellaneous Provisions 17. Introduction to Customs Law 18. Valuation 19. Baggage and Exemptions