This book is a comprehensive and practical guide designed to simplify understanding GST through a unique question-and-answer format. It offers a step-by-step approach to learning the complex concepts of GST in easy-to-understand language, making it accessible for everyone dealing with GST compliance daily.
The Present Publication is the 13th Edition | 2024 and has been updated till 15th May 2024. This book is authored by CA (Dr.) Arpit Haldia and incorporates the following noteworthy features:
[Structured Learning] Divided into 26 chapters, the book covers a comprehensive range of topics
[Lucid Language & Tabular Presentation] Concepts are explained in clear, straightforward language with tabular presentations for better understanding
[Detailed Analysis & Relevant Illustrations] The book includes in-depth analyses and practical examples to cover GST concepts thoroughly
[Case Laws including Advance Rulings] Important case laws and advance rulings are incorporated to help readers understand the ongoing challenges in GST and their resolutions through judicial forums
The contents of the book are as follows:
Introduction
An Overview of GST
Person Liable to Pay Tax in GST
Registration in GST
What is Supply
Time of Supply of Goods
Time of Supply of Services
Value of Supply
Place of Supply
Determination of Supply in the Course of Inter-State Trade or Commerce or Intra-State Supplies
Job Work
Invoice, Credit and Debit Notes
Input Tax Credit
Payment of Taxes
Brief about Persons requiring Mandatory Registration
Composition Levy – For Supplier of Goods and f... See more
This book is a comprehensive and practical guide designed to simplify understanding GST through a unique question-and-answer format. It offers a step-by-step approach to learning the complex concepts of GST in easy-to-understand language, making it accessible for everyone dealing with GST compliance daily.
The Present Publication is the 13th Edition | 2024 and has been updated till 15th May 2024. This book is authored by CA (Dr.) Arpit Haldia and incorporates the following noteworthy features:
[Structured Learning] Divided into 26 chapters, the book covers a comprehensive range of topics
[Lucid Language & Tabular Presentation] Concepts are explained in clear, straightforward language with tabular presentations for better understanding
[Detailed Analysis & Relevant Illustrations] The book includes in-depth analyses and practical examples to cover GST concepts thoroughly
[Case Laws including Advance Rulings] Important case laws and advance rulings are incorporated to help readers understand the ongoing challenges in GST and their resolutions through judicial forums
The contents of the book are as follows:
Introduction
An Overview of GST
Person Liable to Pay Tax in GST
Registration in GST
What is Supply
Time of Supply of Goods
Time of Supply of Services
Value of Supply
Place of Supply
Determination of Supply in the Course of Inter-State Trade or Commerce or Intra-State Supplies
Job Work
Invoice, Credit and Debit Notes
Input Tax Credit
Payment of Taxes
Brief about Persons requiring Mandatory Registration
Composition Levy – For Supplier of Goods and for Persons engaged in making Supplies referred to in clause (b) of Paragraph 6 of Schedule II
Returns
Assessment
Refund
Accounts and Records
E-Way Bill
Advance Ruling
Composition Scheme for Services or Mixed Suppliers
Demand and Recovery
Penalty
Rule 86B – Payment of 1% of Output Liability in Cash
