Goods And Services Tax (GST) B.Com 5th Semester Syllabus According To NEP - 2020  (Paperback, Dr. A. Karim, R.K. Tyagi)

1. INDIRECT TAX : INTRODUCTION 2. PRE GST TAX REGIME 3. HISTORY OF GST IN WORLD 4. IMPORTANT MEANINGS AND DEFINITIONS 5. REGISTRATION 6. LEVY AND COLLECTION OF GST 7. TIME OF SUPPLY 8. PLACE OF SUPPLY OF GOODS AND SERVICES 9. EXEMPTED GOODS AND SERVICES 10. DETERMINATION OF GOODS AND SERVICES TAX 11. INPUT TAX CREDIT 12. ASSESSMENT AND PAYMENT UNDER GOODS AND SERVICES TAX 13. GOODS AND SERVICES TAX RETURNS 14. E-WAY BILL SYSTEM, COMPOSITION SCHEME, REVERSE CHARGE 15. ASSESSMENT AND AUDIT 16. GOODS AND SERVICES TAX NETWORK GSTN 17. OFFENSE, PENALTIES AND PROSECUTIONS 18. INTEGRATED GOODS AND SERVICES TAX IGST ACT