GST & Customs Law | By CA (Dr.) K.M. Bansal | 12th Edition | Taxmann Publications ( English Medium )

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GST & Customs Law | By CA (Dr.) K.M. Bansal | 12th Edition | Taxmann Publications ( English Medium ).

The book "GST & Customs Law" by CA (Dr.) K.M. Bansal is a comprehensive guide to the laws governing Goods and Services Tax (GST) and Customs in India. Now in its 12th Edition, this book is published by Taxmann Publications and is an essential resource for students, professionals, and anyone seeking a clear understanding of the GST and Customs laws in India.

Key Features:

In-depth Coverage:

The book thoroughly covers various aspects of GST and Customs Law, including detailed explanations on registration, levy, exemptions, input tax credit, GST returns, and assessment procedures.

It also covers Customs Law, focusing on the customs procedures, duties, and regulations applicable in India.

Updated and Latest Content:

The 12th Edition includes all recent updates and amendments related to GST and Customs, ensuring that the content is aligned with the current laws and government notifications.

Detailed explanations of the latest GST Act amendments, rules, and notifications are included.

Practical Approach:

The book provides practical insights, with real-life examples, case studies, and illustrations to help readers better understand the application of the laws in various scenarios.

It simplifies complex provisions, making the laws more accessible to students and professionals alike.

Comprehensive Structure:

The content is divided into well-organized chapters, covering the fundamental aspects of both GST and Customs Law in detail.

The book includes chapters on Customs Procedures, GST Returns, Taxation of Goods and Services, Classification of Goods, and Valuation for Customs.

Question Bank:

At the end of each chapter, there are questions and practice exercises, which help in self-assessment and reinforce the understanding of key concepts.

Useful for Exams:

This book is useful for CA, CS, CMA students, and anyone preparing for government exams related to GST and Customs Law.

It is also ideal for professionals working in tax, law, and accounting sectors.

Target Audience:

This book is designed for students, tax professionals, and corporates who require an in-depth understanding of GST and Customs Law for academic, examination, or professional purposes.

With its detailed, updated, and practical approach, "GST & Customs Law" by CA (Dr.) K.M. Bansal is a vital resource for anyone looking to build expertise in these crucial areas of Indian tax law.

GST & Customs Law offers an in-depth exploration of India's contemporary indirect taxation system, updated with changes and amendments introduced up to 31st December 2024. Anchored to the National Education Policy (NEP) guidelines, it is a coherent reference on the Goods and Services Tax (GST) and Customs Law, detailing their constitutional origins, operational frameworks, and recent policy shifts. The book thoroughly analyses the evolutionary course of GST since its rollout on 1st July 2017, focusing on the legal updates presented by the 55th GST Council Meeting (e.g., Invoice Management System), as well as amendments introduced by the Finance Act, 2024 and Finance (No. 2) Act, 2024. Its core objective is to simplify complex legislative provisions and equip readers with the knowledge to grasp, interpret, and practically apply GST and Customs Law in real-world settings. This book aims to fulfil the requirement of students of undergraduate courses in commerce and management, particularly the following: (i) Undergraduate Students of B.Com. (Hons.), B.Com. (Prog.), BBA, BMS, etc. (ii) University of Delhi (including Non-Collegiate Women's Education Board and School of Open Learning) and various Central/State Universities across India (iii) Candidates Preparing for Commerce and Management Examinations who require an updated, practice-oriented resource on GST and Customs Law (iv) Postgraduate & MBA Learners, where thorough knowledge of indirect taxation is essential The Present Publication is the 12th Edition | 2025 and amended till 31st December 2024. It is authored by CA. (Dr) K.M. Bansal, with the following noteworthy features: (i) [Contemporary Relevance] Incorporates the latest legislative developments, including the Invoice Management System (IMS) mandate and clarifications on rate changes for select commodities (ii) [Sequential Learning Path] Follows a structured progression—basic concepts, illustrative examples, practice exercises—allowing readers to build upon foundational knowledge before tackling advanced topics (iii) [Exam-focused] Curated for academic excellence, integrating past university questions (up to Dec. 2024) and discussion points that reflect typical examination patterns and real-world case scenarios (iv) [Practical Insights] Discusses the reverse charge mechanism, place of supply intricacies, input tax credit conditions, and online GST return filing, ensuring readers gain hands-on familiarity with compliance procedures (v) [Dedicated Customs Section] Offers a concise but thorough approach to Customs Law—from types of customs duties and territorial waters to valuation procedures, thereby demystifying this integral part of India's indirect tax regime (vi) [Student-centric Style] Language is kept clear and analytical, minimising jargon and reinforcing complex points with step-by-step guidance, flowcharts, and relevant examples (vii) [Compliance Orientation] Reflects how real-time changes—such as notifications, official circulars, and GST Council decisions—translate into day-to-day practices for taxpayers and practitioners (viii) [Interactive Learning Exercises] Encourages students to refer directly to government portals and official notifications, fostering research-oriented self-study and awareness of real-time updates (ix) [Alignment with NEP Principles] Each unit incorporates learning outcomes that facilitate comprehension, application, and analysis (C&K, A&A), supporting experiential and skill-based education (x) [Feedback-driven Enhancements] This 12th Edition incorporates insights from past readers and students to ensure clarity, accuracy, and streamlined presentation of intricate legal facets The contents and the structure of the book are as follows: (i) Pre-GST Era and Evolution (a) Explains the rationale behind GST's introduction, highlighting limitations of previous indirect taxes and the constitutional amendments required for GST implementation (ii) GST Framework and Registrations (a) Covers the structural composition of CGST, SGST, IGST, and UTGST; details registration thresholds, procedures, and special category states (iii) Levy, Collection, and Supply (a) Examines definitions and scope of "supply," including composite and mixed supplies, while discussing place, time, and value of supply to clarify how tax liability is determined (iv) Input Tax Credit Mechanism (a) Dissects eligibility norms, blocked credits, capital goods treatment, and special conditions such as the reverse charge mechanism, ensuring a solid grip on ITC rules (v) Tax Invoicing and Returns (a) Demonstrates how to prepare GST invoices, issues related to credit/debit notes, the importance of matching in GSTR-2B, and the filing of returns through GSTR-3B (vi) Payment of Taxes and e-Way Bills (a) Illustrates payment modalities, challan generation, and compliance obligations for transporting goods under the e-Way Bill system (vii) Customs Law Framework (a) Presents key principles of the Customs Act—types of customs duties (basic, countervailing, safeguard), territorial jurisdiction, valuation methods, and baggage exemptions (viii) Assessment and Penalties (a) Summarises the assessment mechanisms under GST and Customs, alongside the provisions for penalties, appeals, and dispute resolution (ix) Miscellaneous Provisions (a) It concludes with a review of transitional rules, anti-profiteering measures, audit procedures, and relevant departmental authorities.

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Product Details

SKU / BOOK Code:	Taxmann-GST-Customs-Law-(E)
Publisher:	Taxmann Publicationsttaa
Author:	CA (Dr.) K.M. Bansal
Binding Type:	Paperback
No. of Pages:	712
ISBN-10:	ISBN-109364555570
ISBN-13:	ISBN-13978-9364555579
Edition:	12th Edition
Language:	English Medium
Publish Year:	2025-01
Weight (g):	910
Product Condition:	New
Reading Age:	Above 10 Years
Country of Origin:	India
Genre:	Books
Manufacturer:	Taxmann Publicationsttaa
Importer:	Not Applicable
Packer:	Fullfilled by Supplier

Product Description

GST & Customs Law | By CA (Dr.) K.M. Bansal | 12th Edition | Taxmann Publications ( English Medium ).

The book "GST & Customs Law" by CA (Dr.) K.M. Bansal is a comprehensive guide to the laws governing Goods and Services Tax (GST) and Customs in India. Now in its 12th Edition, this book is published by Taxmann Publications and is an essential resource for students, professionals, and anyone seeking a clear understanding of the GST and Customs laws in India.

Key Features:

In-depth Coverage:

The book thoroughly covers various aspects of GST and Customs Law, including detailed explanations on registration, levy, exemptions, input tax credit, GST returns, and assessment procedures.

It also covers Customs Law, focusing on the customs procedures, duties, and regulations applicable in India.

Updated and Latest Content:

The 12th Edition includes all recent updates and amendments related to GST and Customs, ensuring that the content is aligned with the current laws and government notifications.

Detailed explanations of the latest GST Act amendments, rules, and notifications are included.

Practical Approach:

The book provides practical insights, with real-life examples, case studies, and illustrations to help readers better understand the application of the laws in various scenarios.

It simplifies complex provisions, making the laws more accessible to students and professionals alike.

Comprehensive Structure:

The content is divided into well-organized chapters, covering the fundamental aspects of both GST and Customs Law in detail.

The book includes chapters on Customs Procedures, GST Returns, Taxation of Goods and Services, Classification of Goods, and Valuation for Customs.

Question Bank:

At the end of each chapter, there are questions and practice exercises, which help in self-assessment and reinforce the understanding of key concepts.

Useful for Exams:

This book is useful for CA, CS, CMA students, and anyone preparing for government exams related to GST and Customs Law.

It is also ideal for professionals working in tax, law, and accounting sectors.

Target Audience:

This book is designed for students, tax professionals, and corporates who require an in-depth understanding of GST and Customs Law for academic, examination, or professional purposes.

With its detailed, updated, and practical approach, "GST & Customs Law" by CA (Dr.) K.M. Bansal is a vital resource for anyone looking to build expertise in these crucial areas of Indian tax law.

GST & Customs Law offers an in-depth exploration of India's contemporary indirect taxation system, updated with changes and amendments introduced up to 31st December 2024. Anchored to the National Education Policy (NEP) guidelines, it is a coherent reference on the Goods and Services Tax (GST) and Customs Law, detailing their constitutional origins, operational frameworks, and recent policy shifts. The book thoroughly analyses the evolutionary course of GST since its rollout on 1st July 2017, focusing on the legal updates presented by the 55th GST Council Meeting (e.g., Invoice Management System), as well as amendments introduced by the Finance Act, 2024 and Finance (No. 2) Act, 2024. Its core objective is to simplify complex legislative provisions and equip readers with the knowledge to grasp, interpret, and practically apply GST and Customs Law in real-world settings. This book aims to fulfil the requirement of students of undergraduate courses in commerce and management, particularly the following: (i) Undergraduate Students of B.Com. (Hons.), B.Com. (Prog.), BBA, BMS, etc. (ii) University of Delhi (including Non-Collegiate Women's Education Board and School of Open Learning) and various Central/State Universities across India (iii) Candidates Preparing for Commerce and Management Examinations who require an updated, practice-oriented resource on GST and Customs Law (iv) Postgraduate & MBA Learners, where thorough knowledge of indirect taxation is essential The Present Publication is the 12th Edition | 2025 and amended till 31st December 2024. It is authored by CA. (Dr) K.M. Bansal, with the following noteworthy features: (i) [Contemporary Relevance] Incorporates the latest legislative developments, including the Invoice Management System (IMS) mandate and clarifications on rate changes for select commodities (ii) [Sequential Learning Path] Follows a structured progression—basic concepts, illustrative examples, practice exercises—allowing readers to build upon foundational knowledge before tackling advanced topics (iii) [Exam-focused] Curated for academic excellence, integrating past university questions (up to Dec. 2024) and discussion points that reflect typical examination patterns and real-world case scenarios (iv) [Practical Insights] Discusses the reverse charge mechanism, place of supply intricacies, input tax credit conditions, and online GST return filing, ensuring readers gain hands-on familiarity with compliance procedures (v) [Dedicated Customs Section] Offers a concise but thorough approach to Customs Law—from types of customs duties and territorial waters to valuation procedures, thereby demystifying this integral part of India's indirect tax regime (vi) [Student-centric Style] Language is kept clear and analytical, minimising jargon and reinforcing complex points with step-by-step guidance, flowcharts, and relevant examples (vii) [Compliance Orientation] Reflects how real-time changes—such as notifications, official circulars, and GST Council decisions—translate into day-to-day practices for taxpayers and practitioners (viii) [Interactive Learning Exercises] Encourages students to refer directly to government portals and official notifications, fostering research-oriented self-study and awareness of real-time updates (ix) [Alignment with NEP Principles] Each unit incorporates learning outcomes that facilitate comprehension, application, and analysis (C&K, A&A), supporting experiential and skill-based education (x) [Feedback-driven Enhancements] This 12th Edition incorporates insights from past readers and students to ensure clarity, accuracy, and streamlined presentation of intricate legal facets The contents and the structure of the book are as follows: (i) Pre-GST Era and Evolution (a) Explains the rationale behind GST's introduction, highlighting limitations of previous indirect taxes and the constitutional amendments required for GST implementation (ii) GST Framework and Registrations (a) Covers the structural composition of CGST, SGST, IGST, and UTGST; details registration thresholds, procedures, and special category states (iii) Levy, Collection, and Supply (a) Examines definitions and scope of "supply," including composite and mixed supplies, while discussing place, time, and value of supply to clarify how tax liability is determined (iv) Input Tax Credit Mechanism (a) Dissects eligibility norms, blocked credits, capital goods treatment, and special conditions such as the reverse charge mechanism, ensuring a solid grip on ITC rules (v) Tax Invoicing and Returns (a) Demonstrates how to prepare GST invoices, issues related to credit/debit notes, the importance of matching in GSTR-2B, and the filing of returns through GSTR-3B (vi) Payment of Taxes and e-Way Bills (a) Illustrates payment modalities, challan generation, and compliance obligations for transporting goods under the e-Way Bill system (vii) Customs Law Framework (a) Presents key principles of the Customs Act—types of customs duties (basic, countervailing, safeguard), territorial jurisdiction, valuation methods, and baggage exemptions (viii) Assessment and Penalties (a) Summarises the assessment mechanisms under GST and Customs, alongside the provisions for penalties, appeals, and dispute resolution (ix) Miscellaneous Provisions (a) It concludes with a review of transitional rules, anti-profiteering measures, audit procedures, and relevant departmental authorities.

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