Description
Taxmann GST Mini Ready Reckoner 4th Edition April 2023 by Akhil Singla
This book provides a ‘basic working knowledge’ of the GST mechanism, right from understanding the GST process, to the procedure and payment of tax & penalties under the law.
This book will be helpful for beginners, students & professionals who wish to understand the concepts of GST Law in a simplified manner.
The Present Publication is the 4th Edition and has been amended by the Finance Act 2023. This book is authored by CA Akhil Singla & Adv. Pavan Kumar Gaur, with the noteworthy features:
[Step-by-Step Guide] for a basic understanding of GST law & compliances
[Lucid & Simple Language] to explain the entire GST process
[FAQs, Examples, Flow Charts & Diagrams] are used to aid the learning process
[GST Compliance Chart] for April 2022 – March 2023
[Coverage of GST Amendments] made by the Finance Act 2023
The contents of the book are as follows:
Levy and Collection on Supply
Nature of Supply
Time and Value of Supply
Input Tax Credit (ITC)
GST Registration & Types of Taxpayers
Composition Scheme under GST (Section 10)
Tax Invoice, Credit & Debit Notes
E-Way Bill
Accounts & Records
GST Returns
Payment of Tax & other Dues
Zero Rated Supply & Refund
Assessment and Audit
Offences & Penalties