Description
Bloomsbury India Complete Guide To Goods And Services Tax - Ready Reckoner In Q & A Format by Sanjiv Agarwal and Sanjeev Malhotra
About the Book
The book "Goods and Services Tax – Ready Reckoner in Q & A Format" contains over 1850 Frequently Asked Questions (FAQs) on Goods and Services Tax (GST) as introduced in India w.e.f. 1.7.2017, explaining the concept of GST with a 360° approach.
The concept of new tax, levy, charge, valuation, supply, Central GST (CGST), State GST (SGST), Integrated GST (IGST) and Union Territory GST (UTGST), Input Tax Credit, Invoices, Returns, Refunds etc and other procedural aspects have been explained in an easy to understand manner with FAQs backed by the authors' professional knowledge and practical experience. These FAQs are spread over 60 Chapters covering the entire gamut of GST laws, viz, Constitutional amendments, CGST Act, SGST Act, UTGST Act, IGST Act and Compensation Cess legislations. There are specific chapters devoted to important concepts like supply, valuation, place of supply and anti-profiteering law, compliance rating, GSTN, appellate procedures etc.
Key Features
A useful guide on GST for taxpayers, tax executives, professionals (CAs, CSs, CWAs, Advocates etc), Revenue Officers and professional/law courses.
Entire GST law explained by way of questions – answers, addressing all possible queries on GST.
Questions-Answers with illustrations, flow charts and practical view point spread in 60 Chapters.
Discussion on GST models, taxes subsumed/not subsumed, GSTN, composition levy, anti profiteering, compliance rating etc.
Questions based on GST law, rules and guidelines (i.e. registration, payment, returns, refunds, invoices, advance ruling, appeal etc) updated till October, 2017. About the Authors
Includes a special chapter on Constitutional (101 Amendment) Act, 2016.