Description
Taxmann Publications GST Practice Manual (Day to Day Tax Practice Guide for professionals) by Aditya Singhania
GST Practice Manual is a comprehensive guide in understanding the 'background', 'concepts', 'execution', 'challenges', and 'solution(s)' involved in your 'day-to-day' compliance of GST. It explains the provisions of the GST law in a lucid manner.
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 5th Edition, authored by Aditya Singhania, updated till 22nd June 2021, with the following noteworthy features:
[Topic-Wise Explanation] incorporating related Notifications and Circulars
[Stepwise Guide] for GST Compliances
[Practical Issues] with Solutions
[Tabular Format] of GST Case Laws (including Advance Rulings)
[Ready Referencer] of Sections, Rules, and Forms
[Comprehensive Coverage] through Detailed Analysis and Relevant Illustrations
[GST Common Portal] Content Synchronized with the current features available at GST common portal
[Quick Referencer] to get a Birds Eye View of the entire GST Law and its Execution
Taxmann's series of Bestseller Books on GST Compliances
Follows the six-sigma approach to achieve the benchmark of 'zero error'
The contents of the book are as follows:
Levy & Exemptions
Levy & Collection of Tax
Reverse Charge
Exemptions from GST on Goods
Exemptions from GST on Services
Definitions
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 Composition Scheme
Withdrawl from Composition Scheme
Returns under 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 IBC, 2016
Liability to Pay in Certain Cases
Repeal and Saving
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About the author
Aditya Singhania
Aditya Singhania, promoted a firm by the name Singhania’s GST Consultancy & Co. which facilitates advisory, consultancy and litigation services on core indirect tax matters.
He has authored few books on GST since its advent, like GST Registration, GST on Transition, GST Refunds, GST Audit & Annual Return, GST Practice Manual, GST on Financial Services, GST New Returns and GST e-Invoicing.
He has given his views on crucial developments in GST from time to time in Economic Times, Business Standard, The Hindu, etc. He has also been panelist on Times Now, BTVI, FIEO, Business Standard, CII.
He has received a letter of appreciation from the Minister of State of Finance, Shri Arjun Ram Meghwal, on the launch of his first book in 2016 which was published before the launch of GST in India. He has served as a Deputy General Manager, Taxation, in a reputed Software Company and has also served as a Senior Manager, Indirect Tax in one of the service sector company having turnover of around 80,000 Crores, handling framework of tax policies, implementation of changes in GST, business advisory, compliance support, response to notices, summon & litigation including writ petition pertaining to GST.
He has made several researches on GST and has laid down various conceptual papers. His forte is in analyzing the business situation & accordingly advising the clients by articulating the provisions of the law.