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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

HSN/SAC Code49011010
SKU: TG-BPG-DAITM2 Categories: , , , , ,

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:

  1. Thoroughly revised edition upto 15/5/2023 and has been made reader friendly.
  2. 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.
  3. 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.
  4. List of all sections relevant to a chapter is given at the start of the chapter.
  5. 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.
  6. Many practical examples have been solved at relevant places to help the understanding of the topics.
  7. 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.
  8. 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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