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CMA Inter Module 2: Indirect Taxation with MCQs for December 2023 Exam
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Book Name: CMA Inter Module 2 : Indirect Taxation with MCQs for December 2023 Exam
Author : Jaspreet Singh Johar
EDN.: 11th edn. 2023
ISBN: 978-81-9636-319-2
PAGES: 488
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Description
Get your copy of ‘CMA Inter Module 2: Indirect Taxation with MCQs for December 2023 Exam‘ by Jaspreet Singh Johar. This 11th edition book, with ISBN 978-81-9636-319-2, offers comprehensive coverage of Indirect Taxation. With 488 pages, it is the perfect guide for CMA students. Take advantage of our limited-time offer of a flat 15% discount and enjoy free shipping. Don’t miss out on this valuable resource to excel in your exam.
This edition of the book has several unique features, to name a few:
- Thoroughly revised edition upto 15/5/2023 and has been made reader friendly.
- The portion of Income Tax is relevant for Assessment Year 2023-2024 which is relevant for students who will be appearing in CMA examination in the year 2023.
- The portion of GST and Customs Act is relevant for Financial Year 2022-2023 which is relevant for students who will be appearing in CMA examination in the year 2023.
- List of all sections relevant to a chapter is given at the start of the chapter.
- Summary of each chapter is given at the end of the chapter. This will help the student to recapitulate the chapter at the time of revision in examination days.
- Many practical examples have been solved at relevant places to help the understanding of the topics.
- Keeping in mind latest examination pattern, more than 1,450 MCQs have been provided after end of every chapter with answers for the self assessment of students.
- Case Study based MCQs have also been incorporated to align with the latest trends of the examination.
CONTENTS
Chapter | Title | Page |
---|---|---|
Chapter 1 | Basic Introduction to Goods and Services Tax (GST) | 1 |
MCQs | 26 | |
Chapter 2 | Chargeability under CGST and IGST | 32 |
MCQs | 43 | |
Chapter 3 | Registration under GST (Section 22 to 30/Rule 8-26 of CGST Rules, 2017) | 46 |
Annexure: State Codes for GSTIN | 76 | |
MCQs | 77 | |
Chapter 4 | Supply under GST | 87 |
Extra Questions | 118 | |
MCQs | 124 | |
Chapter 5 | Exemptions under GST | 136 |
Extra Questions | 197 | |
MCQs | 201 | |
Chapter 6 | Value of Supply under GST | 205 |
Extra Questions | 210 | |
MCQs | 213 | |
Chapter 7 | Composition Scheme (Section 10/Rule 3-7 of CGST Rules, 2017) | 218 |
Extra Questions | 230 | |
MCQs | 235 | |
Chapter 8 | Input Tax Credit under GST (Sections 16, 17, 18) | 240 |
MCQs | 264 | |
Chapter 9 | Time of Supply under GST | 273 |
Extra Questions | 285 | |
MCQs | 288 | |
Chapter 10 | Payment of GST (Sections 49, 50 and Rules 85, 86, 87, 88) | 294 |
MCQs | 311 | |
Chapter 11 | Invoice under GST (Section 31 to 34 of CGST Act, 2017 & Section 20 of IGST Act, 2017) | 313 |
Extra Questions | 325 | |
MCQs | 325 | |
Chapter 12 | Provisions Relating To E-Way Bill (Section 68 and Rule 138) | 333 |
MCQs | 333 | |
Chapter 13 | Filing of Return under GST (Section 37 to 48 of CGST Act, 2017/Rules 59 to 84 of CGST Rules, 2017) | 347 |
MCQs | 367 | |
Chapter 14 | Multiple Choice Questions of Goods and Services Tax | 372 |
Chapter 15 | Valuation Rules for the Value of Supply | 416 |
Chapter 16 | Customs Act, 1962 | 435 |
Additional information
Publisher | Bharat |
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