02125nam a22001937a 450000500170000000800410001702000180005804000070007604100080008308200220009110000170011324500440013026000440017430000270021836500500024552016010029565000180189670000170191420220926143139.0220923b           ||||| |||| 00| 0 eng d  a9789388408561  cAL  aeng  223a336.242bMEHG  aMehrotra H C  aGoods and services tax and customs duty  aAgrabSahitya Bhawan Publicationsc2021  aii,397p.bPBc24x17cm.  2Generala4394b₹220.00c₹d₹275.00e20%  ahe law stated in this book is as amended upto July, 2021.The most unique feature of the book is that Notifications dated 30th July, 2021 regarding exemption to the registered persons whose aggregate turnover is up to Rs.2 crores from filing GST Annual Return for the Financial Year 2020-21 and deletion of the requirement of Audit of accounts have been included in the book.Most authentic, up-to-date and comprehensive text book on GST.The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses.In the present revised edition almost all the chapters have been thoroughly revised and updated and chapter on Payment and Refund of Tax (with TDS and TCS) has been completely rewritten.The book covers all topics of the syllabus for B.Com IIIrd Year for various Universities of Madhya Pradesh.A Comparative Study of CGST Act, 2017, M.P.GST Act, 2017 and IGST Act, 2017 has been included in the book which is a unique feature of the book.At the end of each chapter large number of MCQ and Short Questions with Ans. have been given which enable students tolearn faster.
Law relating to GST has been discussed thoroughly in easy language and in lucid style.Amendments in GST made by the Finance Act, 2021 and 43rd GST Council (held on 28.05.2021) have been duly incorporated in the book.The questions asked in recent university examinations have been incorporated in the book.Every chapter contains complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.  2TaxationaGST  aAgarwal, V P