Description
Lexis Nexis Professional’S Guide To Gst From Ideation To Reality by Abhishek A Rastogi
Foreword by Shri Arun Jaitley (Minister of Finance and Corporate Affairs)
Fully updated commentary on 4 GST Bills as passed by Lok Sabha on 29th March 2017
• The Central Goods and Services Tax Bill, 2017
• The Integrated Goods and Services Tax Bill, 2017
• The Union Territory Goods and Services Tax Bill, 2017
• The Goods and Services Tax (Compensation to States) Bill, 2017
Key Features:-
• Provides comprehensive introduction to the GST Framework
• Examines at length CGST/IGST/UTGST Bills, 2017 as passed by Lok Sabha on March 29, 2017
• Analyses Constitutional (one hundred and First) Amendment Act, 2016
• Discusses levy & collection provisions under GST framework in detail
• Elucidates scope of supply, time of supply and place of supply
• Discusses valuation principles and flow of seamless credits
• Highlights transition provisions
• Accentuates judicial pronouncements which will remain valid in the GST framework
• Probes into the diverse impacts on variegated sectors