Description
Bharat Law House Pvt. Ltd. Practical Guide to G S T on Automobile Industry by CA. Vikram Katariya and CA. Shilpi Jain and CA. Pradeep V
PART I: INTRODUCTION
Chapter 1 Introduction to Automobile Industry
Chapter 2 Overview of GST
PART II: OUTWARD SUPPLIES
Chapter 3 Implications on Outward Supplies — OEM and Component Manufacturers
Chapter 4 Valuation under GST
Chapter 5 Classification, Rate of Tax and Exemptions — OEM and Component Manufacturers
Chapter 6 Automobile Dealers
Chapter 7 Authorised Service Centres & Garages
Chapter 8 Job work in Original Equipment & Component Manufacturing
Chapter 9 Overview of Input Tax Credit
Chapter 10 ITC on Capital Assets — Original Equipment’s and Parts & Components Manufacturers in Automobile Industry
Chapter 11 ITC on Direct Procurements & Other Expenses — OEM & Component Manufacturers in Automobile Industry
Chapter 12 ITC on Direct Procurements & Other Expenses — Automobile Dealers & Service Stations
Chapter 13 Implications under Reverse Charge Mechanism
Chapter 14 Registration
Chapter 15 E-invoicing and Documentation
Chapter 16 Returns and Payments
Chapter 17 Types of Refunds under GST
Chapter 18 Annual Return
Chapter 19 E-way Bill
Chapter 20 Assessments and Audits under GST
Chapter 21 Appeals and Revision
Chapter 22 Writ Petitions
Chapter 23 Offences and Penalties