PART 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 |