Basic To Advanced GST Law By CS K K Agrawal Edition 2023
Basic To Advanced GST Law By CS K K Agrawal Edition 2023
Content of the book
CGST Act, 2017
- Concept and Features of Indirect Taxes
- Constitution aspects of GST
- Overview of GST
- Adjustment of Credit
- Meaning of Goods or Services
- Composite Supply & Mixed Supply
- Person
- Business
- Consideration
- Scope of Supply
- Schedule I
- No Supply – Schedule III and notification
- Levy and Collection as per CGST and IGST
- Reverse charge on services and goods
- Aggregate Turnover
- Composition levy and Composition Rules
- Registration and Registration Rules
- Time of supply of goods
- Time of supply of Services
- Change in rate of tax
- Value of taxable supply
- Input Tax Credit and ITC Rules
- Tax Invoice, credit and debit notes
- Returns and Returns Rules
- Payment of tax and Payment of tax rules
- GST rate of goods and Services
- Schedule I, II and III
- Exemption of supply of services
- E Way Bill
- Special cases
- Schedule II
- Valuation Rules
- Job Work – ITC and Procedures
- Input Service Distributor
- TDS
- TCS
- GST Practitioners