Bharat GST for Decision Makers Rajat Mohan Edition March 2026
Bharat GST for Decision Makers Rajat Mohan Edition March 2026
Description
Leaders need to have an overall understanding of tax laws without going too much in detail. The leaders are positioned not to execute but to act only as a catalyst in the corporate framework pushing across professionals to yield results. This book has been written to fulfill the need of corporate leaders to know the prevailing GST Law in brief without spending too much precious time and efforts on the subject. The book, in a nutshell, dwells upon important topics, such as, meaning and scope of supply, levy and exemption, value of supply, input tax credit, registration, returns, rate of tax, IGST, Reverse Charge Mechanism, tax invoice and other such instruments, accounts and records, offences and penalties, job work, works contract, e-way bill, refunds, advance rulings, anti-profiteering, compensation cess, etc.
This book will be very helpful for the senior leadership team, such as, directors, CEOs, CFOs and senior management in similar roles to understand the subject of GST.
- Introduction
- GST Council and its Role
- Extent and Definitions
- Meaning and Scope of Supply
- Mixed Supply/Composite Supply
- Levy and Exemption
- Time of Supply
- Value of Supply
- Input Tax Credit
- Registration
- Returns
- Rate of Tax
- Integrated Goods and Services Tax Act
- Pure Agent
- Input Service Distributor
- Non-Resident Taxable Person
- Reverse-Charge Mechanism
- Tax Invoice and Other Such Instruments
- Accounts and Records
- Audit
- Offences and Penalties
- Job Work
- Works Contract
- E-Way Bill
- Imports
- Zero Rating of Supplies in GST
- Refunds
- Advance Ruling
- Compensation Cess in GST
- Imperative Tax Rulings
About Author:
Rajat Mohan : CA. Rajat Mohan is Fellow Member of Institute of Chartered Accountants of India (F.C.A.) and Fellow of Institute of Company Secretaries of India (F.C.S.). Furthermore, he also has qualified post qualification course of Institute of Chartered Accountants of India on ‘Information Systems Audit’ (D.I.S.A.). He has authored more than half a dozen books on indirect taxes, GST being his forte. He has been authoring books on GST since 2010 every year, which has gained wide popularity in India and internationally also. He is a regular contributor of articles on GST, which are published on several online portals and in the columns of reputed tax journals and magazines. His views are well respected by media which is the reason that his name is regularly placed in national dailies and top-notch online news por tals including Times of India, Economic Times, Hindustan Times, Indian Express, The Hindu, LiveMint, Hindu Business Line, Business Standard, Bloomberg, Business Today, Financial Express, Firstpost, NDTV, ETRetail, Monday News Alerts and various others. He worked on GST implementation and transition for various Multinational corporations and Big Indian business houses. He has conducted workshops and trainings for more than 5000 professional and corporate executives on GST. His core strength is his ability to assist in GST implementation in a seamless manner. His current client portfolio covers all the major sectors of the economy which include Infrastructure Sector, E-commerce Industry, Manufacturing Sector, travel & Tourism Services, Oil & Gas Sector, Education Sector, Banking Sector, Information Technology Services, Financial Services. He has been a member of Indirect Tax Committee of PHD Chamber of Commerce and ASSOCHAM National Council on Indirect Taxes.