INDIRECT TAXATION Containing GST & Customs (For CMA Inter)

INDIRECT TAXATION Containing GST & Customs (For CMA Inter)

ART 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