CMA Inter Systematic Approach to Indirect Taxation new Syllabus By Girish Ahuja And Dr Ravi Gupta

This Book is useful for CMA Inter new Syllabus students Appearing in June 2020 Exam .

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General Information:
  • Publication: Wolters Kluwer
  • Cover: Paperback
  • Language: English
  • ISBN Number: 9789389702941
  • Edition: 5th ,2020
  • Useful For: CMA Inter

Highlights of this Book -

A simplified, systematic approach to the understanding of a complex subject written in a unique, simple, easy to understand language that enables a quicker grasp for the student. The topics are explained with the help of Tabular and Graphical Presentation, to make it simple for students, to understand the concept.

Each topic, after a theoretical exposition, is followed by plenty of illustrations with solutions to facilitate the busy student to master the practical application of the law. Numerous problems and solutions have been given to enable the students to clearly grasp the intricate provisions.

One stop solution to understand new legislation Goods and Service Tax in a detailed manner.

Up to date with all the latest amendments as notified by the department.

For better clarity on GST and Customs, the book has been framed with 100 Examples, 200 Multiple Choice Questions, 100 Theoretical Questions, 50 Illustrations and 150 Practical Questions.

Provisions are explained with the help of tabular and graphical presentation.

100% Coverage of Syllabus, as issued by the Institute of Cost Accountants of India recently.

The book is useful for the students appearing in CMA Inter and other Specialised Studies. It will also be useful for graduate/post graduate students of various Universities and Management Institutes as well as the Departmental examinations of the Income-tax Department.

CONTENTS:


PART 1

GST 

BASIC CONCEPTS OF INDIRECT TAXES AND INTRODUCTION OF GST

SUPPLY UNDER GST

LEVY AND COLLECTION

EXEMPTION FROM GST

TAXABILITY OF COMPOSITE AND MIXED SUPPLY

LOCATION OF THE SUPPLIER AND PLACE OF SUPPLY OF GOODS AND SERVICES

COMPOSITION LEVY 

TIME OF SUPPLY

VALUE OF SUPPLY

INPUT TAX CREDIT AND ITS UTILISATION

TAX INVOICE, CREDIT AND DEBIT NOTES

REGISTRATION

PAYMENT OF TAX

RETURNS

ACCOUNTS AND RECORDS UNDER GST

ASSESSMENT AND AUDIT

ANTI PROFITEERING MEASURE 

MISCELLANEOUS PROVISIONS



PART II

CUSTOMS DUTY

INTRODUCTION TO CUSTOMS DUTY

LEVY AND TYPES OF DUTIES

CLEARANCE OF GOODS

VALUATION OF GOODS

PROVISIONS RELATING TO BAGGAGE AND EXEMPTIONS

MISCELLANEOUS PROVISIONS

SOLUTIONS TO CHAPER WISE QUESTIONS