GST – How To Meet Your Obligations (set of 2 volumes)
Description
It provides comprehensive coverage on GST law. It explains each and every concept of GST in lucid manner. This book is the 9th edition as amended up to February 1, 2020.
This book comes in a set of 2 volumes and includes the following:-
- GST Basic Concepts
- Exemption & other levies under GST
- Procedures for e-way bill, returns, assessment, refund, advance ruling, etc.
- Filing of appeals in GST
- GST Act, GST Rules and notification issued under GST
VOLUME 1 – Law
- Basic concepts
- Supply (meaning and scope)
- Levy of GST
- Non-Taxable Supplies
- Reverse Charge
- Time of Supply
- Place of Supply
- Value of Supply
- Job Work
- e-Commerce & TCS
- TDS
- Exemptions
- UTGST
- Compensation to States
- Compensation levy
- Export and import of goods and services
- SEZ
- Administration & Registration
VOLUME 2 – Procedures
- Taxable person
- Tax Invoice
- E-way bill
- Payment of tax and interest
- Returns
- Assessment
- Demands and Recovery
- Refund
- Audit
- Penalties
- Prosecution
- Advance ruling
- Inspection
- Anti-profiteering
- Input tax credit
- Input
- Input service
- Capital goods
- Utilization of input tax credit
- Conditions/time limit/documents for availment of credit
- Removal of input
- Procedures and records for input tax credit
- Input service distributor
- Matching of credit
- Recovery of input tax credit
- Appeals
- GST Acts
- GST Rules
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- Author : S S GUPTA
- Edition : 9th Edition 2020
- Date of Publication : February 2020
- ISBN No.:9789389546866
- Binding : Paperback
- No. Of Pages : 3644