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