Lexis Nexis India Needs GST – Giant Leap Towards Reforms (Also Incorporating analysis of draft Model GST Law ) By Abhishek A Rastogi Edition 2016

Description

Key Highlights

• Comprehensive introduction to draft GST framework
• Evaluates Model GST law as released on 14th June 2016
• Analyses the Constitutional amendment bill as passed by Lok Sabha
• Discusses levy & collection provisions under draft GST framework
• Elucidates concept of supply & valuation principles in draft GST framework
• Accentuates judicial pronouncements which will remain valid in the proposed GST framework
• Probes into the diverse impacts that variegated sectors may potentially have
• Highlights the reports of the Joint Committee on business processes for Registration, Return, Payment & Refund
• Provides an insight into the broad contours of demands, assessments and audits
• Counsels the readers through all the nuances of the GST framework and analyses the impact on various sectors
• Apprises the readers of the strengths required to shield against possible impediments to their growth in a changing tax environment

About The Author

Abhishek is a graduate from Shri Ram College of Commerce, a qualified Chartered Accountant and a lawyer from Delhi University. Abhishek, Director with PricewaterhouseCoopers Pvt. Ltd. (PwC) , has an experience of more than one and a half decades with PwC and Ernst &Young.

Abhishek has authored several books on the Service Tax, Central Excise, GST and Foreign Trade Policy. He has been actively involved in advising business oriented solutions to mitigate risks. He has demonstrated consistent high-level performance in litigation in Tribunals and has argued zealously in Tribunals across India. Abhishek is well known with various Government authorities and Tribunals for his knowledge in the field of indirect taxation. He adeptly assists various industries and associations in representation before the CBEC/Ministry. He frequently shares his views and experiences at renowned institutions such as SRCC, his alma mater, the ICAI, the ICSI and various other colleges.