Description
Pooja Law House Gst Law And Analysis With Conceptual Procedures by Bimal Jain and Isha Bansal
Pooja Law House GST Law And Analysis With Conceptual Procedures (Set of 4 Volumes) By Bimal Jain and Isha Bansal Edition February 2019
This GST book extensively covers in-depth analyses of CGST, SGST, IGST, UTGST and GST Compensation Cess Laws along with the Rules, Notifications, Circulars and Clarifications issued there under and comprehensively discusses all the key GST provisions along with challenges and way forward suggestions, in commentary as well as tabular/pictorial formats with multiple case studies. This book provides an insight to the readers for ensuring proper understanding as good and simple tax and can be used by professionals, corporate, regulators, etc., for immediate reference
Highlights
GST Referencer – Containing various chapters on multiple topics of GST Laws along with the Rules made there under, in tabular format
Snapshot and tabular presentation of all procedural requirements with relevant forms and their due dates
Gist of all updated provisions and rules along with various notifications, circulars, clarifications, etc. as on 01.02.2019 including recent amendments pursuant to 31st and 32nd GST Council meeting
Summary of CGST/UTGST/IGST/ Compensation Cess Amendment Acts, 2018
Manual for GST Rate schedule for goods and services as updated on 01.02.2019
Manual for Exemptions of goods and services in GST as updated on 01.02.2019
How to file Annual Return (Form GSTR-9) and Reconciliation statement (Form GSTR-9C) as per revised formats as on 01.02.2019 and key precautions required
Key Features
Detailed commentary on CGST, SGST, IGST, UTGST and GST Compensation Cess Laws along with the Rules made there under to encapsulate the provisions for easy digest
Discussion on various domains – viz. supply of goods or services – intra-state and inter-state, principles of place of supply & time of supply, taxable person, exports and imports, job work, GST rates, TDS, TCS, e-way bill, transitional provisions, appeals and revision, demand and recovery etc.
In-depth analyses of meaning and scope of term ‘supply’ with multiple case studies and likely issues with way forward suggestions
Detailed discussion on meaning of taxable persons, liability to be registered, exclusion and compulsory registration
Analyses and discussion on flow of input tax credit in GST with multiple illustrations
Deliberation on principles of time of supply and place of supply with multiple examples and practical illustrations for conceptual clarity
Case studies for bringing clarity on various aspects of ‘valuation’ – transaction value, related party transactions, valuation in case of stock transfers, money exchanger etc.
Analyses of Exports and Imports of goods or services and supplies to SEZs in GST along with documentation required vis-a-vis refund mechanism
Flowcharts on various rules and procedural aspects of GST – registration, payment, invoice, returns and refund
Elaborated analyses of various provisions for assessment & audit, demands & recovery and offences & penalties along with procedural flowcharts for appeals & revision and advance ruling
Analytical discussion on all important advance rulings and its likely effect on businesses along with suggesting key precautions
How to file Annual Return (Form GSTR-9) and Reconciliation statement (Form GSTR-9C) as per revised formats as on 01.02.2019 and key precautions required
All updated provisions and rules along with various notifications, circulars, clarifications, etc., as on 01.02.2019 including recent amendments pursuant to 31st and 32nd GST Council meeting and CGST/UTGST/ IGST/ Compensation Cess Amendment Acts, 2018
Topic wise bifurcation of all departmental clarifications, CBIC FAQs as updated on 15.12.2018, press releases, circulars, orders, e-fliers, etc., for easy reference and understanding view point of government on various aspects of GST.
About the Author
Bimal Jain has more than 21 years of experience in Indirect Taxation GST, Service tax, Excise, Customs, VAT/CST, Foreign Trade Policy, DGFT matters, etc. Bimal Jain qualified as a Chartered Accountant in May 1994 and as a Company Secretary in December 2006. He has worked in renowned Companies viz. LG Electronics India Pvt. Ltd, Honda Motorcycle & Scooters India Pvt. Ltd, Hindustan Development Corporation Ltd, Khaitan & Company. Currently, he is the Executive Consultant of A2Z Taxcorp LLP. Bimal is Chairman of the Indirect Tax Committee of PHD Chamber of Commerce, Chairman of the Corporate Advisory Committee of IPEM Group of Institutions, Member of Indirect Tax Committee of FICCI & Assocham, Member of Service Tax Committee of ICAI, ICSI and ICMA and Member of eminent faculties in Indirect tax committee of ICAI/ ICSI/ ICMA. He was awarded Best Participant Award in SMTP 11 7th Batch by ICSI, Business Leader Award by Amity School Noida, Best Speaker Award by NIRC ? ICAI/ ICMA and Young Achievers Award at Igniting Minds, 2015. He regularly writes articles on multiple indirect tax issues and has also authored a book, Service Tax Voluntary Compliance Encouragement Scheme, 2013. He has also represented PHD Chamber of Commerce before various Government Committees viz. Ease of Business Committee, Empowered Committee of State Finance Ministers, etc. Bimal’s core competency and area of expertise are indirect taxation, international and corporate taxation. He specializes in all aspects of GST, Excise, Service tax, Customs, Sales tax/VAT laws, Free trade/economic cooperation agreements, anti-dumping duty, foreign trade policy, etc., and carrying a blend of industrial and professional acumen, knowledge and experience in carrying out diagnostic review of business operations, opinion & advisory services, process review, structuring of various business models, litigation services at all appropriate forum including Commissioner(Appeals), CESTAT, representation before the TRU/ CBEC/ DGFT, etc., for various matters concerning to Trade, industry and commerce.