Bharat Compendium of Issues and Solutions in GST Exhaustive
Bharat Compendium of Issues and Solutions in GST Exhaustive
Description
This book contains an exhaustive commentary on the subject and contains discussion on issues and solutions. It is useful to taxpayers and officers and is a good reference book for professionals. It contains analysis of important judgments under GST law and advance rulings. Judicial decisions of the past regime are discussed wherever relevant. Recommendations on law, administration, procedures and policy have been made with a commitment to ensure simplicity, certainty, clarity and transparency in GST law by providing sufficient inputs to the law and policy makers. It also serves as research material for students and avid readers. In sum, it contains all that one should know about GST as it stands now.
Key features
discussion of GST provisions and comparative analysis with Past legislation and judicial decisions elucidating GST concepts and procedures examining some of the significant transactions and impact of GST analysis of key advance rulings with critical comments GST case tabulated Chapter-wise for ready reference issues and solutions.
Contents
Part A
- Background Of GST
- International Scenario And GST Impact In India
- Concept Of GST
- CGST, SGST, UTGST And LGST
Part B
- Constitutional Aspects Relevant To Gst
- Levy Of Gst
- Composition Levy
- Taxable Event Supply
- Place Of Supply
- Time Of Supply
- Exemption
- Rate Of Tax And Classification
- Reverse Charge
- Valuation
- Input Tax Credit In Gst
- Transitional Challenges And Possible Way Forward
- Special Transactions
- Registration
- Invoices, Books Of Accounts And Returns Under Gst
- Payment Of Tax
- Refunds And Zero Rate
- Administration
- Assessment
- Measure To Avoid Tax Disputes
- Inspection Search And Seizure Anti Profiteering And Other Miscellaneous Provisions
- Demand And Recovery
- Appeal And Revision
- Appeal Andn Revision
- Advance Ruling
- Prosecution
- Audits In Gst
- Reform Suggestion / Recommendations
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