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GST How to Meet Your Obligations in 2 vols

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Original price Rs. 5,995.00
Current price Rs. 4,796.00
Description

Author: S. S. Gupta
Year: 2021

Taxmann’s bestselling commentary on all provisions of GST, explains each and every concept of GST in lucid manner.

The Present Publication is the 10th Edition, authored by S.S. Gupta & updated till 1st February, 2021. This book comes in a set of 2 volumes & it is divided into six divisions, namely:

  • Basic Concepts
  • Exemption & Other Levies
  • Export & Import of Goods and Services
  • Procedures
  • Input Tax Credit
  • Appeals

The details contents of the book are as follows:

  • Division 1
    • Introduction & Basic Concepts
    • Constitutional Amendment
    • Transitional Provisions
    • Meaning & Scope of Supply and Levy of GST
    • Definition & Principle of Classification
    • Residential or Commercial Apartments – New Scheme
    • Non-Taxable Supplies
    • Payment under Reverse Charge
    • Time of Supply & Change in Rate of Tax
    • Place of Supply
    • Value of Supply
    • Job Work, Scrap & Waste Generated at Job-Worker
    • Electronic Commerce Operator & Collection of Tax at Source
    • Tax Deducted at Source
  • Division Two
    • Exemptions
    • Union Territory Goods & Services Tax
    • GST (Compensation to States) Act
    • Cess
    • Composition levy
  • Division Three
    • Export of Goods, Services and Export Incentives
    • Deemed Exports including EOU, STP
    • Special Economic Zone
    • Import of Goods & Services
    • Administration & Registration
  • Division Four
    • Taxable Person, Tax Invoice, Credit & Debit Notes & E-Way Bill
    • Payment of Tax and Interest – Computation of Tax Liability
    • Returns
    • Assessment
    • Demand, Recovery and Adjudication
    • Refund of Taxes
    • Audit of Assesse’s Accounts
    • Penalties, Confiscation & Fine
    • Arrest, Prosecution and Compounding
    • Advance Ruling
    • Inspection, Search & Seizure
    • Liability to Pay in Certain Cases
    • Goods and Services Tax Practitioners Scheme & Provisional Attachment
    • Anti-Profiteering Measure
    • Residual Matters
  • Division Five
    • Introduction to Input Tax Credit
    • Input
    • Input Service
    • Capital goods
    • Utilization of Input Tax Credit
    • Conditions, Time Limit and Documents for Availment of Credit
    • Common Inputs and Input Services for Exempted and Taxable Supplies
    • Removal of Input, Capital Goods and Waste Including for Job-Work
    • Procedures and Records for Input Tax Credit
    • Input Service Distributor
    • Matching of Credit and Black Listing of Dealer
    • Recovery of Input Tax Credit
    • Miscellaneous Provisions
  • Division Six
    • Appeal – General Provisions
    • Time Limit for Filing Appeal and Condonation of Delay
    • Pre-deposit of Duty for Entertaining Appeal
    • Departmental Appeal & Power of Revisional Authority
    • Appeal to Appellate Authority
    • Appeal before Goods & Services Tax Appellate Tribunal
    • Order of Appellate Tribunal
    • Procedure before Appellate Tribunal
    • Powers and Limitation of Appellate Tribunal
    • Appeal before High Court
    • Appeal before Supreme Court
ISBN
9789390585342
Category
Taxation
Offer Price
Rs. 4,796.00
List Price
Rs. 5,995.00
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