Indirect Taxation Compact Book on GST CA RajKumar Nov 2023

Indirect Taxation Compact Book on GST CA RajKumar Nay 2023

Contents

1. Introduction
2. Constitution
3. Definition
4. Administration of GST
5. Introduction to IGST
6. Goods and Services
7. Supply of Goods or Services (Taxable Event)
8. Place of supply
9. Taxable person
10. Exemptions
11. Computation of GST
12. Reverse charge mechanism
13. Invoice
14. Time of supply
15. Input Tax Credit
16. Registration
17. Manner of payment
18. Return
19. Accounts and Records
20. Refund
21. Assessment
22. Advance Ruling
23. Audit Inspection
24. Demand and Recovery
25. Penalties
26. Appeals
27. E-Way Bill
28. List of Section of CGST Act 2017
29. List of Section of IGST Act 2017

About The Author

Raj Kumar is a dynamic & qualified Chartered Accountant. As a brilliant student and a position holder at Graduation & Post Graduation level, he has 12 years of teaching experience in the field of Indirect Taxation. He is a favourite amongst CA Students for the astute & insightful academic inputs provided by him and for his pleasing & endearing personality and lucid art of teaching