Description
Aadhya Prakashan Comprehensive Guide to Taxation (Part-II GST) for Nov 2021 Exam by Yogendra Bangar and Vandana Bangar
This book covers the syllabus prescribed for CA Intermediate Course (New Scheme) as well as CA Intermediate (IPCC) (Old Scheme).
The book incorporates the following :
Analysis of provisions of CGST Act, 2017, IGST Act, 2017 and relevant Rules;
GST Laws as amended by Finance Act, 2020 (Effective Provisions);
New and Unique 198 Illustrations arranged topic-wise/section-wise;
Tables, Flowcharts and Diagrams for easy understanding and Quick Recap of GST Laws;
All the latest developments in the GST Laws, including latest Circulars and Notifications upto April 30th, 2021
Table of Contents:
GST in India – A Brief Introduction
Supply under GST
Charge of GST
Composition Levy
Exemptions from GST
Time of Supply
Value of Supply
Input Tax Credit
Registration
Tax Invoice, Credit and Debit Notes
Payment of Tax
Returns