Description
Bharat Law House Pvt Ltd Gst Legal & Audit Manual Edition 2020 by Pritam Mahure
The idea of this book originated during a full-day training session we conducted for CST Authorities in Pune. The training received a overwhelming positive feedback and many participants requested for a book which covers topical issues of GST Audit. With the aforesaid objective, the book is designed for GST professionals, corporates and authorities. The book analyses various key issues including observations from important judgments of Apex Court, High Court and Advance Ruling Authorities on GST. Like our earlier books, we hope this book will be helpful to tax authorities, tax professionals, tax payers and students alike.
Table of Contents:
GST Audits – Policy
Process of Audit
Review’ of Financial Statements
Review of Income
Classification
Valuation
Input Tax Credit CITC)
Ratio Analysis
Time of Supply
Anti-profiteering Provisions
Place of Supply and its Challenges
DG Audit Letter
Appendix 1 Central Board of Indirect Taxes and Customs: Goods and Services Tax Audit Manual 2019
Appendix 2 The Central Goods and Services Tax Act 2017,
Appendix 3 Integrated Goods and Services Tax Act 2017,
Appendix 4 Goods and Services Tax (Compensation to States) Act, 2017
The’ Constitution (One Hundred and First Amendment) Act, 2016
Appendix 6 Constitution of India: Constitutional Amendment Bill
About the Author:
Pritam’ Mahure is Leader of CA Pritam Mahure and Associates, a boutique firm working-in the -field of indirect taxes including GST and Global VAT
Pritam has authored more than fifteen books and numerous articles for leading international media houses
Pritam has been invited as a Keynote Speaker in conferences/fintech events in India” Kuwait, UAE, Bahrain and Oman. Pritam has actively contributed on Tax Policy matters and trained more than 20,000 Government ‘ officials and professionals on GST/VAT