GST Made Easy – Answer To all Your Queries on GST (9789356223646)

Description

Description

This book is a practical guide for understanding GST in a unique ‘question & answer format’. It facilitates learning the complex concepts of GST in a step-by-step manner with easy-to-understand language.

This book is helpful for people dealing with GST compliance on a day-to-day basis.

The Present Publication is the 12^th Edition and has been amended by the Finance Act 2023. This book is authored by CA (Dr.) Arpit Haldia with the following noteworthy features:

• [Lucid Language & Tabular Presentation] is used to explain the concepts for a concrete understanding
• [Detailed Analysis & Relevant Illustrations] have been used to cover the concepts of GST comprehensively
• [Case Laws including Advance Rulings] to understand better the challenges of GST and resolution of the same

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

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About the author

Arpit Haldia

CA (Dr.) Arpit Haldia is a member of the Institute of Chartered Accountants of India. He is also a law graduate and has been in Practice since 2002. The author has done his PhD in ‘Comparative Study of Existing system of Sales Tax and Proposed system of Value Added Tax’. He has completed DISA (ICAI) and the final examination of the Institute of Cost and Management Accountants and Institutes of Company Secretaries of India.

The author secured an All India Rank 36^th in the CA Intermediate Examination held in May 2000. The author has written and contributed extensively to indirect taxation in seminars and lectures