INDIRECT TAXATION Containing GST & Customs (For CMA Inter)

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