Description
Taxmann GST Practice Manual 7th Edition by Aditya Singhania
This book is a comprehensive guide for day-to-day compliance with GST. It helps you understand the following topics related to GST:
Background
Concepts
Execution
Challenges
Solution(s)
It also explains the provisions of the GST law lucidly. This book will be helpful for GST Professionals engaged in managing the client's day-to-day GST-related affairs, i.e., advisory, compliance and litigation services.
The Present Publication is the 7th Edition, amended by the Finance Act 2023 and updated till 1st June 2023. This book is authored by Aditya Singhania with the following noteworthy features:
[Comprehensive Coverage] with detailed analysis and relevant illustrations
[Stepwise Guide] for GST compliance procedures
[Judicial Outlook] of GST Case Laws (including Advance Rulings)
[GST Common Portal] The content in this book is synchronized with the current features available at GST common portal
[Topic-Wise Explanation] along with related GST Notifications and Circulars
[Practical Issues] with solutions
The contents of the book are as follows:
Time/Place of Supply & Valuation
Time of Supply
Place of Supply
Valuation
Accounting in GST
Invoicing
Accounts & Records
E-Way Bill
Job-Work
Registration
Basics of Registration
Compulsory Registration
Person not Liable to take Registration & Voluntary Registration
General Procedure of Registration
Amendment of Registration
Cancellation or Suspension of Registration
Revocation of Registration
Specified Taxable Person
Non-Resident Taxable Person
OIDAR
Unique Identification Number (UIN)
Composition Scheme
Basics of Composition Scheme
Compliances under the Composition Scheme
Withdrawal from the Composition Scheme
Returns under the Composition Scheme
Input Tax Credit (including ISD)
Eligibility of Input Tax Credit
Apportionment of Input Tax Credit
Availability of ITC in certain circumstances
ITC for Job Worker
Compliance for Input Service Distributor
Returns for an Input Service Distributor
Returns
Introduction to GST Returns
GSTR 1
GSTR 2, 2A and 2B
GSTR 3
GSTR 3B
Matching Concept
Proposed new GST Return
Annual Return for Normal Taxpayer
Annual Return for Composition Taxpayer
Final Return
Audit
Departmental Audit
GST Audit
TDS & TCS
Tax Deducted at Source
Tax Collection at Source
Payment
Basics of Payment
Treatment of Input Tax Credit for Payment
Treatment of Electronic Cash/Credit Ledger
Treatment of Electronic Liability Ledger
Miscellaneous on Payments
Refunds
Basics of Refunds
Refund Procedures
Assessment
Self & Provisional Assessment
Scrutiny of Returns
Assessment of Non-Filers of Returns
Assessment of Unregistered Persons
Summary Assessment
Finalization of Provisional Assessments, Appeal
Search and Seizure
Inspection, Search and Seizure
Arrest
Advance Rulings
Basics of Advance Ruling
Application and Compliances for Advance Rulings
Appellate Authority for Advance Ruling
Demand & Recovery
Administration in GST
Demand
Recovery
Appeals
Appeals to Appellate Authority
Appeals to Appellate Tribunal
Appeals to High Courts & Supreme Court
Miscellaneous on Appeals
Offences
Penalty
Detention, Seizure and Release of Goods and Conveyances in Transit
Confiscation of Goods or Conveyances
Miscellaneous Topics under Offences
Compounding of Offences
Miscellaneous
Corporate Debtor under Insolvency and Bankruptcy Code, 2016
Liability to Pay in Certain Cases
Repeal and Saving
Aditya Singhania
Aditya Singhania has 8+ Years of experience in Indirect Taxation. He has experience handling Litigation, Advisory, Health checks, Contract reviews, etc. He actively writes and speaks on various ongoing Indirect Tax issues in various forums.
He has authored many books on GST, such as GST Practice Manual, GST Refunds, GST Audit & Annual Return, and GST e-invoicing, published by Taxmann. Formerly he worked as DGM, Indirect Taxes with Taxmann Technologies Pvt. Ltd. and as Senior Manager, Indirect Taxes with Bharti Airtel Limited.