Description
Taxmann Publications GST Made Easy Answer To all Your Queries on GST 11th Edition 2022 by Arpit Haldia
This book is a practical guide for understanding GST in a unique 'question & answer format'. It facilitates the learning of the complex concepts of GST in a step-by-step manner, with easy to understand language.
This book is helpful for people dealing with GST compliances on a day-to-day basis.
The Present Publication is the 11th Edition, authored by CA (Dr.) Arpit Haldia. This book is amended by the Finance Act 2022 with the following noteworthy features:
[Lucid Language & Tabular Presentation] is used to explain the concepts for a concrete understanding
[Detailed Analysis & Relevant Illustrations] have been used to cover the concepts of GST comprehensively
[Case Laws including Advance Rulings] to understand better the challenges of GST and resolution of the same
The contents of the book are as follows:
Introduction
An Overview of GST
Person Liable to Pay Tax in GST
Registration in GST
What is Supply
Time of Supply of Goods
Time of Supply of Services
Value of Supply
Place of Supply
Determination of Supply in the Course of Inter-State Trade or Commerce or Intra-State Supplies
Job Work
Invoice, Credit and Debit Notes
Input Tax Credit
Payment of Taxes
Brief about Persons requiring Mandatory Registration
Composition Levy – For Supplier of Goods and for Persons engaged in making Supplies referred to in clause (b) of Paragraph 6 of Schedule II
Returns
Assessment
Refund
Accounts and Records
E-Way Bill
Advance Ruling
Composition Scheme for Services or Mixed Suppliers
Demand and Recovery
Penalty
Rule 86B – Payment of 1% of Output Liability in Cash
About the author
Arpit Haldia
CA (Dr.) Arpit Haldia is in Practice since 2002. He has handled areas relating to Direct Tax, VAT and Audit assignments and possesses special expertise in Value Added Tax in Rajasthan. He has been regularly appearing before the appellate authorities under Income Tax and Rajasthan Value Added Tax Act.