Bharat GST for Decision Makers By Rajat Mohan
Bharat GST for Decision Makers By Rajat Mohan
Description
Leaders need to have an overall understanding of tax laws without going too much in detail. The leaders are positioned not to execute but to act only as a catalyst in the corporate framework pushing across professionals to yield results. This book has been written to fulfill the need of corporate leaders to know the prevailing GST Law in brief without spending too much precious time and efforts on the subject. The book, in a nutshell, dwells upon important topics, such as, meaning and scope of supply, levy and exemption, value of supply, input tax credit, registration, returns, rate of tax, IGST, Reverse Charge Mechanism, tax invoice and other such instruments, accounts and records, offences and penalties, job work, works contract, e-way bill, refunds, advance rulings, anti-profiteering, compensation cess, etc.
This book will be very helpful for the senior leadership team, such as, directors, CEOs, CFOs and senior management in similar roles to understand the subject of GST.
Chapter 1 Introduction
Chapter 2 GST Council and its Rule
Chapter 3 Extent and Definitions
Chapter 4 Meaning and Scope of Supply
Chapter 5 Mixed Supply/Composite Supply
Chapter 6 Levy and Exemption
Chapter 7 Time of Supply
Chapter 8 Value of Supply
Chapter 9 Input Tax Credit
Chapter 10 Registration
Chapter 11 Returns
Chapter 12 Rate of Tax
Chapter 13 Integrated Goods and Services Tax Act
Chapter 14 Pure Agent
Chapter 15 Input Service Distributor
Chapter 16 Non-Resident Taxable Person
Chapter 17 Reverse-Charge Mechanism
Chapter 18 Tax Invoice and Other Such Instruments
Chapter 19 Accounts and Records
Chapter 20 Audit
Chapter 21 Offences and Penalties
Chapter 22 Job Work
Chapter 23 Works Contract
Chapter 24 E-Way Bill
Chapter 25 Imports
Chapter 26 Zero Rating of Supplies in GST
Chapter 27 Refunds
Chapter 28 Advance Ruling
Chapter 29 Compensation Cess in GST
Chapter 30 Imperative Tax Rulings
About Author:
Rajat Mohan : CA. Rajat Mohan is Fellow Member of Institute of Chartered Accountants of India (F.C.A.) and Fellow of Institute of Company Secretaries of India (F.C.S.). Furthermore, he also has qualified post qualification course of Institute of Chartered Accountants of India on ‘Information Systems Audit’ (D.I.S.A.). He has authored more than half a dozen books on indirect taxes, GST being his forte. He has been authoring books on GST since 2010 every year, which has gained wide popularity in India and internationally also. He is a regular contributor of articles on GST, which are published on several online portals and in the columns of reputed tax journals and magazines. His views are well respected by media which is the reason that his name is regularly placed in national dailies and top-notch online news por tals including Times of India, Economic Times, Hindustan Times, Indian Express, The Hindu, LiveMint, Hindu Business Line, Business Standard, Bloomberg, Business Today, Financial Express, Firstpost, NDTV, ETRetail, Monday News Alerts and various others. He worked on GST implementation and transition for various Multinational corporations and Big Indian business houses. He has conducted workshops and trainings for more than 5000 professional and corporate executives on GST. His core strength is his ability to assist in GST implementation in a seamless manner. His current client portfolio covers all the major sectors of the economy which include Infrastructure Sector, E-commerce Industry, Manufacturing Sector, travel & Tourism Services, Oil & Gas Sector, Education Sector, Banking Sector, Information Technology Services, Financial Services. He has been a member of Indirect Tax Committee of PHD Chamber of Commerce and ASSOCHAM National Council on Indirect Taxes.