000 03137nam a22002297a 4500
999 _c2378
_d2378
003 OSt
005 20190916104710.0
008 190916b ||||| |||| 00| 0 eng d
020 _a978-93-88983-56-3
028 _bAllied Informatics, Jaipur
_c6631
_d12/9/2019
_q2019-20
040 _aBSDU
_bEnglish
_cBSDU
082 _a336.2
_bDAT
100 _aDatey, V. S.
245 _aTaxmann's Indirect Taxes: Law and practice
250 _b43rd
260 _aNew Delhi
_bTaxmann Publication (P), Ltd.
_c2019
300 _a717
500 _aIncorporating: Simplified Theory with relevant illustrations Numerous numerical problems All amendments upto 30th April 2019 Covers entire syllabus of CA-Intermediate/Final/CS-Executive/Professional and CMA-Inter/Final Also useful for University and Management Courses
504 _aContents GST- An overview IGST, CGST, SGST AND UTGST Taxable event in GST Supply of goods or services or both Classification of goods and services Value of taxable supply of goods or services or both Valuation Rules if Value for GST not ascertainable VAT concept and its application in GST Input Tax Credit Numerical Illustrations of input tax credit Input Service Distributor (ISD) Person liable to pay tax Place of supply of goods or services or both other than exports or imports Place of supply in case of export or import goods or services or both Exports and imports Special Economic Zones (SEZ) and EOU Time of supply of goods and services Reverse Change Exemption from GST by issue or Notification Concession to Small Enterprises Construction and works Contract Services Real Estate Projects TDR/FSI/Upfront amount in Long term lease in real estate transactions Distributive Trade Services Passenger Transport Services Goods Transport Services Financial and related services Leasing or rental services and licensing services Software and IPR Services Business and production services Telecommunication, broadcasting and information supply Community, social, personal and other services Government related activities Basic procedures in GST Registration under GST Tax Invoice, Credit and Debit Notes Electronic Way Bill for transport of goods Payment of taxes by case and through input tax credit Returns under GST Assessment and Audit Demands and recovery Refund in GST Powers in GST Officers offences and penalties First appeal and revision in GST Appeal before Appellate Tribunal Appeals before High Court and Supreme Court Prosecution and compounding Provisions relating to evidence Electronic Commerce Anti-Profiteering Measures Tax Deduction at Source (GST TDS) Advance Ruling Miscellaneous Provisions GST Compensation cess Constitutional Background of GST Introduction to Customs Duty Valuation for Customs Duty Customs Procedures Baggage, Courier and Post Exemptions, remission in customs Demands, Recovery and Refunds in Customs Other provisions in Customs Offences and Penalties in Customs Act Overview of Foreign Trade Policy 2015-2020 Export Promotional Measures EOU and SEZ
650 _aEntrepreneurship
942 _2ddc
_cBK