Commercial CMA Inter Systematic Approach to Indirect Taxation (Including GST and Customs) By Dr. Girish Ahuja, Dr. Ravi Gupta Applicable for June 2022 Exams

Description

• 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.
• Upto date with all the latest amendments as notified by the department.
• For better clarity on GST and Customs, the book has been framed with more than 100 Examples,
• 200 Multiple Choice Questions, “100 Theoretical Questions, 50 Illustrations and150 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 I    –    GST
Chapter 1    :    Basic Concepts of Indirect Taxes and Introduction of GST
Chapter 2    :    Supply under GST
Chapter 3    :    Levy and Collection (Taxable Event)
Chapter 4    :    Exemption from GST
Chapter 5    :    Taxability of Compositon and Mixed Supply
Chapter 6    :    Location of the Supplier and Place of Supply of Goods and ServiceS
Chapter 7    :    Composition Levy (Composition Scheme)
Chapter 8    :    Time of Supply
Chapter 9    :    Value of Supply
Chapter 10  :    Input Tax Credit and its Utilisation
Chapter 11  :    Tax Invoice, E-Way Bill and Credit and Debit Notes
Chapter 12  :    Registration
Chapter 13  :    Payment of Tax
Chapter 14  :    Returns
Chapter 15  :    Accounts and Records under GST
Chapter 16  :    Assessment and Audit
Chapter 17  :    Miscellaneous Provisions
Part II    –    Customs Duty
Chapter 18  :    18.1 Customs Law
Chapter 19  :    Levy and Types of Duties
Chapter 20  :    Clearance of Goods
Chapter 21  :    Valuation of Goods
Chapter 22  :    Provisions Relating to Baggage and Exemption (not in CWA Study Material)
Chapter 23  :    Miscellaneous Provisions
Appendix I  –    Solutions to Chapter wise Question
Questions set for CMA Intermediate Examination with Solutions

Author Details
Dr. GIRISH AHUJA did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He was a senior faculty member of Shriram College of Commerce (Delhi University) and also has been visiting faculty member of the Institute of Chartered Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a Special Invitee to the Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of Finance and Taxation. He has also been appointed by the Govt. of India to the Central Board of Director of State Bank of India.
Dr. RAVI GUPTA did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes. He has addressed more than 2000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc. He has been appointed by the Government of India as a member of the Committee constituted for Simplification of Income Tax Act. He is an independent director of many reputed companies. He has also been nominated Central council member of the Institute of Chartered Accountants of India by the govt. of India. Departmental examinations of the Income-Tax Department.