Description
Lexis Nexis India Needs Gst - Giant Leap Towards Reforms (Also Incorporating Analysis Of Draft Model Gst Law As Released On 14Th June 2016) by Abhishek A Rastogi
Key Highlights
• Comprehensive introduction to draft GST framework
• Evaluates Model GST law as released on 14th June 2016
• Analyses the Constitutional amendment bill as passed by Lok Sabha
• Discusses levy & collection provisions under draft GST framework
• Elucidates concept of supply & valuation principles in draft GST framework
• Accentuates judicial pronouncements which will remain valid in the proposed GST framework
• Probes into the diverse impacts that variegated sectors may potentially have
• Highlights the reports of the Joint Committee on business processes for Registration, Return, Payment & Refund
• Provides an insight into the broad contours of demands, assessments and audits
• Counsels the readers through all the nuances of the GST framework and analyses the impact on various sectors
• Apprises the readers of the strengths required to shield against possible impediments to their growth in a changing tax environment