Indirect Tax Goods And Services Tax Gst

1. Overview of GST, 2. Important Definitions, 3. Supply Under GST, 4. Levy and Collection of Tax, 5. Exemption From GST, 6.Composition Levy, 7. Nature and Place of Supply, 8. Time of Supply, 9. Value of Supply, 10. Input Tax Credit, 11. Registration, 12. Tax Invoice, Credit and Debit Notes, 13.E-Way Bill, 14.Paymeny of Tax, 15. Return, 16.Job Work, 17. Tax Deduction and Tax Collection at Sources, 18. Account , Assessement and audit, 19. Insepction, Search, Seizure and Arrest, 20. The Intergrated Goods and Service Tax Act (Definition, Features, Levy and Collection of IGST), 21. Refunds, 22. Anti - Profiteering Measure, 23.Avoidance of Dual Control, 24. Demand and Recovvery, 25. Miscellaneous Provision of Transitional Provisions, 26. Penalties.

Strictly according the the syllabus prescribed by: Himachal Pradesh University, Shimla for B.Com.-III Guru Nanak Dev University, Amritsar for B.Com. (Pass & Hons.), Sem.-IV Panjab University, Chandigarh for B.Com.-II, Sem.-III and BBA-II, Sem.-IV

1.Overview of GST, 2 .Important Definitions , 3. Supply under GST, 4. Levy and Collection of Tax, 5. Exemption from GST, 6. Composition Levy, 7. Nature and Place of Supply, 8. Time of Supply, 9. Value of Supply , 10. Input Tax Credit , 11. Registration, 12. Tax Invoice, Credit and Debit Notes , 13. E-Way Bill , 14. Payment of Tax , 15. Return , 16. Job Work , 17. Tax Deduction and Tax Collection at Source, 18. Account, Assessment and Audit, 19. Inspection, Search, Seizure and Arrest ,20. The Integrated Goods and Services Tax Act (Definition, Features, Levy and Collection of IGST), 21.Refunds , 22. Anti-Profiteering Measure , 23. Avoidance of Dual Control, 24. Demand and Recovery, 25. Miscellaneous Provisions of Transitional Provisions, 26.Penalties .

About the Goods and Services Tax Book: The law stated in this book is as amended up to June 2020. Most authentic, up-to-date, and comprehensive textbook on GST. The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. In the present revised edition almost all the chapters have been thoroughly revised and updated and a chapter on Payment and Refund of Tax (with TDS and TCS) has been completely rewritten. At the end of each chapter large number of MCQ and Short Questions (Over 300 in number) with Ans. have been given which enables students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. Law relating to GST has been discussed thoroughly in easy language and in a lucid style. The questions asked in recent university examinations have been incorporated in the book. Every chapter contains a complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.

Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

Studies the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977.

About the book This book deals with the general rules of Interpretation and topics covered by the four main enactments pertaining to indirect taxes namely Customs, Central Excise, Services Tax and GST. It also covers the general provisions relating to taxation such as classification, valuation and demand pertaining to short recovery and refund of the excess payment. It also covers the topics such as strict liability, Res judicata, other general concepts of law, relating to taxation such as rule of stare decisis and exceptions to the rule of stare decisis. Key features Concepts of interpretation of tax statutes lucidly explained Exclusive chapter on: - GST - Service Tax Exhaustive coverage on Natural Justice and theory of precedent Special emphasis on the decisions of the CESTAT on all the topics Comprehensive coverage of cases on: - Levy of Customs, Central Excise, Service tax and GST - Classification of goods and services - Exemptions - Valuation of goods and services - CENVAT Credit/Input Tax Credit - Recovery of Tax dues - Refund/Rebate - Small Scale Exemption