GOODS & SERVICES TAX By Jyoti Rattan 5th Edition 25

GOODS & SERVICES TAX By Jyoti Rattan 5th Edition 25

GOODS & SERVICES TAX By Jyoti Rattan 5th Edition 25

Content

• Tax Structure in India


• Defects in the pre-GST Indirect Tax Structure in India and a roadmap for introducing GST in India


• Taxation under Indian Constitution: Federal Structure and Fiscal Distribution


• Reasons, Aims & Objective and an Overview of the GST Law


• Basic Concepts


• GST Compensation Cess


• Administration


• Supply


• Levy and Collection


• Time of Supply of Goods


• Value of Supply of Goods and Services


• Place of Supply of Goods or Services


• Composition Scheme


• Input Tax Credit


• Statements & Returns


• Registration


• Document under GST: Tax Invoice, Credit and Debit Notes


• Accounts and Records


• E-Ledgers and Payment of Tax


• TDS/TCS


• Refunds


• Assessment


• Audit


• Appeals and Revision


• Inspection, Search, Seizure and Arrest


• Demands and Recovery


• Liability to Pay in Certain Cases


• GST and Limitation Act


• Offences and Penalties


• GST Council


• E-Way Rules          


• Anti-Profiteering