• -22%

GOODS & SERVICES TAX By Jyoti Rattan 5th Edition 25

₹595.00
₹464.10 Save 22%
Tax excluded
Quantity

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
Bharat
30 Items

Specific References