Taxmann’s GST Input Tax Credit – Empowering readers with a thorough understanding of managing and optimising ITC under the GST regime to enhance compliance and operational efficiency | 2024

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Publisher : Taxmann Publications Private Limited
ISBN 13 : 9357786856
Total Pages : 32 pages
Book Rating : 4.3/5 (577 download)

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Book Synopsis Taxmann’s GST Input Tax Credit – Empowering readers with a thorough understanding of managing and optimising ITC under the GST regime to enhance compliance and operational efficiency | 2024 by : V.S. Datey

Download or read book Taxmann’s GST Input Tax Credit – Empowering readers with a thorough understanding of managing and optimising ITC under the GST regime to enhance compliance and operational efficiency | 2024 written by V.S. Datey and published by Taxmann Publications Private Limited. This book was released on 2024-05-07 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive guide on the Goods and Services Tax (GST), specifically focusing on the Input Tax Credit (ITC). It covers critical aspects of ITC, including: • Availment of ITC – Detailed guidelines on how to properly claim ITC • Reversal of ITC – Circumstances and cases under which ITC must be reversed • Refund of ITC – Processes and conditions for obtaining ITC refunds • Export Issues Relating to ITC – Handling ITC for exports, highlighting procedural details and legal considerations • Treatment of ITC for Exempted and Taxable Supplies – Explains the impact of ITC when dealing with both exempted and taxable supplies Additionally, the book analyses the eligibility criteria, necessary documentation, and timelines for claiming ITC. It elaborates on the procedural nuances that influence the utilisation of ITC, making it helpful for accountants, tax professionals, and business owners aiming to optimise tax liabilities and ensure compliance within their operations. The Present Publication is the 14th Edition and has been amended upto 4th April 2024. This book is authored by V.S. Datey and covers the following: • Introduction to GST and Overview of Tax Structure o Introduction to the Goods and Services Tax (GST) as a significant tax reform aimed at enhancing the ease of doing business and creating a single national market in India. o A detailed explanation of the dual GST model, which includes Central GST (CGST) for revenues to the central government, State GST (SGST) for revenues to state governments for intra-state transactions, and Integrated GST (IGST) for inter-state transactions, facilitating a seamless credit chain and nationwide tax credits. • Comprehensive Guide to GST Input Tax Credit (ITC) o Definition and Fundamental Principles of ITC § A detailed definition of Input Tax Credit allows businesses to deduct the amount of GST paid on purchases from their gross GST liability on sales, effectively avoiding the cascading effect of taxes o Eligibility Criteria for Availing ITC § In-depth discussion of the eligibility criteria required for availing ITC, including mandatory possession of a tax invoice or debit note issued by a registered supplier, actual receipt of goods and services, tax payment to the government by the supplier, and submission of GST returns o Documentation and Compliance for ITC § Exploration of the essential documentation required for claiming ITC, such as GST-compliant invoices, bills of entry, and other specified documents. Discussion on compliance measures necessary to maintain eligibility for ITC o Conditions and Restrictions on ITC Utilization § Analysis of specific conditions under which ITC can be utilised, including restrictions based on the type of goods and services used in business operations. Explanation of scenarios where ITC is not available, such as goods and services used for personal use or those exempted under GST o ITC Reconciliation and Audit Processes § Detailed process of ITC reconciliation which businesses must regularly perform to match ITC claims with the tax credits available in the GST portal. Discussion on the importance of audits in identifying discrepancies and ensuring compliance • Operational Impact of ITC on Business Finances o Cash Flow Improvement Through Effective ITC Management § Discussion on how effective management of ITC can lead to significant improvements in business cash flows by reducing the outflow of cash for tax payments o Pricing Strategy Adjustments Leveraging ITC § Analysis of how businesses can adjust their pricing strategies based on the effective cost reduction achieved through ITC, potentially lowering prices or improving margins • Challenges in Managing ITC o Common Compliance Challenges § Exploration of common challenges businesses face in managing ITC, such as maintaining accurate records, ensuring timely receipt of goods and services, and dealing with supplier compliance issues o ITC Fraud Prevention and Control § Examination of potential fraud scenarios in ITC claims and the mechanisms put in place by authorities to detect and prevent such issues, ensuring a fair and transparent tax system • Legal Framework and Case Studies o Recent Legal Amendments and Their Impact on ITC § Overview of recent legislative changes affecting ITC, including amendments to GST laws and rules that impact the way ITC is claimed and utilised o Judicial Precedents Influencing ITC Policies § Discussion of key court cases and judicial decisions that have influenced the interpretation and application of ITC rules, helping to resolve ambiguities and set precedents for handling complex ITC issues o Case Studies Demonstrating ITC in Action § Inclusion of real-world case studies from various sectors showing the application of ITC and how businesses navigate challenges and leverage ITC for tax planning and financial efficiency

Taxmann's How to Deal with Department's Notices on GST Input Tax Credit – Handbook featuring step-by-step explanations, solutions to the Department's objections, specimen pleadings, etc. [2024]

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Author :
Publisher : Taxmann Publications Private Limited
ISBN 13 : 9357784608
Total Pages : 25 pages
Book Rating : 4.3/5 (577 download)

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Book Synopsis Taxmann's How to Deal with Department's Notices on GST Input Tax Credit – Handbook featuring step-by-step explanations, solutions to the Department's objections, specimen pleadings, etc. [2024] by : CA (Dr.) Arpit Haldia

Download or read book Taxmann's How to Deal with Department's Notices on GST Input Tax Credit – Handbook featuring step-by-step explanations, solutions to the Department's objections, specimen pleadings, etc. [2024] written by CA (Dr.) Arpit Haldia and published by Taxmann Publications Private Limited. This book was released on 2024-05-07 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a practical guide in understanding the issues raised while replying to the Notice on Input Tax Credit (ITC). It provides a unique step-by-step understanding of the issues on each subject's particular set of facts. This book is divided into two parts, which are as follows: • Division One – Narrates the Input Tax Credit Legislative Background (in-brief) with reference to: o Relevant Section(s) o Relevant Rules o Application Forms • Division Two – Compiles various issues which may form part of the draft response to the notices being received This book is essential for professionals navigating ITC regulations and litigation, offering foundational knowledge and actionable solutions to enhance compliance and effectively manage disputes under GST. The Present Publication is the 2nd Edition | 2024 and has been updated till 31st March 2024. This book is authored by CA. (Dr) Arpit Haldia, with the following noteworthy features: • [Comprehensive Solutions to Deal with Department's Objections/Notices] on availment of Input Tax Credit • [Coverage of Solutions] include: o Issue Involved o Grounds of Submission o Specimen Pleading o Supporting Case Laws • [Coverage of Issues] include: o Mismatch in ITC Claimed in GSTR-3B and reflected in GSTR-2A o Non-Compliance of Rule 36(4) for ITC Availed o ITC Availed and GSTR-1 filed by Supplier after Due Date of Filing of GSTR-1 o ITC Claimed in Violation of Sections 16(2)(c) and 16(4) o Blocking of ITC o ITC on Immovable Property • [Coverage of Case Laws] from the following: o Supreme Court o High Court of the Pre & Post GST Regime o CESTAT o AAR/AAAR • [Explanation in Lucid Language] along with comprehensive coverage, detailed analysis and relevant illustrations The detailed contents of the book are as follows: • Law Relating to Input Tax Credit o Introduction to Input Tax Credit in GST – Definitions o Eligibility to Claim ITC o Eligibility to Claim or Liability to Reserve Input Tax Credit in Special Circumstances o Reversal of Input Tax Credit for Input/Input Services/Capital Goods being used for making Taxable/Exempt supply o Blocked Credit in GST • ITC Litigation – Department's Objections and Responses o Mismatch in ITC claimed in GSTR-3B and reflected in GSTR-2A o Non-Compliance of Rule 36(4) of ITC availed o ITC availed and GSTR-1 filed by the supplier after the due date of filing of GSTR-1 o ITC claimed in violation of section 16(2)(c) o ITC claimed beyond the Time limit provided in Provisions of section 16(4) o ITC denied on account of reporting of B2B Supplies in B2C by supplier o Non-Payment of Consideration due to Retention of Supplier Money o Preliminary reply for seeking relied-upon documents in cases wherein it has been alleged that there was no actual movement of goods o Preliminary reply in case of denial of ITC on cancellation of Registration from retrospective date o Claiming of ITC in incorrect Head o Tax not paid in RCM o Negative Blocking of ITC Ledger o Blocking of ITC without giving Reasons o Blocking of ITC-Non-payment within 180 Days o Blocking of ITC beyond one year o Blocking of ITC for ITC Fraudulently availed o ITC on Foundation of Plant and Machinery o ITC on Construction of Property for Rental Purposes o Scope of the term Plant o ITC on Captive Consumption of Solar Power o Availability of Input Tax Credit on Lifts o ITC on Lease Rental o ITC in the case of Movable Furniture o Meaning of Factory o ITC in the case of Boundary Wall and Plant Roads o Availability of ITC on Pipeline laid outside the Factory for transportation of water o ITC to Housing Society on Repair and Maintenance o ITC in cases of Railway Sidings o ITC in case of Repairs and maintenance o ITC in Pre-Construction Period o ITC on further supply of Motor Vehicle o ITC on Test Drive Vehicle o ITC in the case of vessels being used for the Transportation of Goods o ITC in case of Hiring of Vehicle for Transportation of Employees o ITC on Renting of Bus Used for Transportation of Passengers o ITC in case of Mixed Supply o ITC in case of issuance of invoice post the date of time of supply o No one-to-one correlation is required for the claim of ITC o Value of Assets for Rule 41A o ITC in the case of Co-operative Society/Financial Institution o Can discount be considered as a mode of Payment for Rule 37A o ITC in case of Warranty o ITC on CSR Expenses o ITC on Vouchers o Reversal of ITC in Case of Normal Loss o ITC on Holding of Conference o ITC of Brokerage or other ancillary supplies in case renting of Immovable Property o ITC in case of Products given as Brand Reminders o ITC on goods given on achievement of Targets o ITC on Services of Works Contractor by a person engaged in other service o ITC on Canteen Facilities o Denial of Refund in case of availment of Higher Drawback o No ITC to be reversed on Commercial Credit Notes o Seeking Relied Upon Documents in case of allegation of ITC claimed in fake transactions o Availability of Input Tax Credit on Shed in the Factory o Reversal of Input Tax Credit on sale of Duty Credit Scrips o ITC on Purchase of JCB before 1st February 2019

Taxmann's GST on Works Contract & Real Estate Transactions – Incorporating issues pertaining to Projects, TDR, Development Rights, FSI, Leasing & Renting with Numerical Illustrations | [2024]

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Publisher : Taxmann Publications Private Limited
ISBN 13 : 9357784454
Total Pages : 24 pages
Book Rating : 4.3/5 (577 download)

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Book Synopsis Taxmann's GST on Works Contract & Real Estate Transactions – Incorporating issues pertaining to Projects, TDR, Development Rights, FSI, Leasing & Renting with Numerical Illustrations | [2024] by : V.S Datey

Download or read book Taxmann's GST on Works Contract & Real Estate Transactions – Incorporating issues pertaining to Projects, TDR, Development Rights, FSI, Leasing & Renting with Numerical Illustrations | [2024] written by V.S Datey and published by Taxmann Publications Private Limited. This book was released on 2024-05-06 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the complexities of taxability concerning works contracts and real estate transactions under the GST regime. Spread over twenty detailed chapters, the book provides an exhaustive analysis starting from: • Transactions relating to real estate covering the GST implications on the sale of developed plots • Services by housing societies • Intricacies of real estate services for both residential and commercial apartments It addresses specific scenarios for various types of real estate projects, such as: • Reverse Charge Mechanisms • Input Tax Credit Provision • Valuation Methodologies Each topic is systematically broken down in the following manner: • Detailed Sections on Background Information • Definitions • GST Rates Effective from April 2019 • Special Cases, such as exemptions and concessions for services related to government projects This book is intended for tax professionals, legal experts, and business owners in the construction and real estate sectors. It offers an understanding of managing GST compliance and maximizing fiscal efficiencies through strategic GST planning. The Present Publication is the 9th Edition | 2024 and has been amended upto 25th March 2024. This book is authored by V.S. Datey and covers the following: • Basics of GST o Background and Key Concepts § Introduction to the Goods and Services Tax (GST), including its background, broad definitions, and rates § Details on the GST Compensation Cess, the concept of 'deemed sale', and the taxation powers of district councils § Explanation of the Goods and Services Tax Network (GSTN) and frameworks for inter-state transactions like IGST and UTGST § Descriptions of the Central GST Act (CGST) and State GST Act (SGST) o Taxable Event in GST § Definition and understanding of what constitutes a taxable event under GST § Discussion on what qualifies as 'supply' under the GST law, including scenarios where no consideration is involved § Differentiations between goods and services in various business contexts and exemptions § Explanation of tax liabilities in cases of mixed and composite supplies • Classification of Goods and Services o Overview of the need for classification and the use of the Harmonized System of Nomenclature (HSN) o Discussion on classification conflicts and general interpretative rules (GIR) in tariff classification • Valuation of Taxable Supply o Methods to determine the transaction value for goods and services, including considerations of subsidies, discounts, and related-person transactions o Details on various valuation methods, including cost-based and margin schemes • Input Tax Credit (ITC) o Explanation of the core provisions of ITC and the conditions under which it can be availed o Specific guidelines on blocked credits and circumstances where ITC cannot be claimed • ITC in Mixed Supply Contexts o Details on apportioning ITC when used for both business and non-business purposes o Special provisions for banks and financial institutions regarding ITC • ITC – Other Issues o Various considerations around ITC for capital goods and changes in business structure like mergers or sales • Input Service Distributor (ISD) o Functions of an Input Service Distributor and procedures for the distribution of credit o Requirements for ISD tax invoices and monthly returns • Place of Supply Rules o Importance and determination of the place of supply for goods and services affecting GST liabilities o Specific rules for different types of services, including immovable property-related services, event-based services, and transport services • Time of Supply o Rules determining the time of supply, which dictates when GST becomes payable o Various scenarios and their implications on the timing of GST liability • Reverse Charge Mechanism o Explanation of the reverse charge mechanism where the recipient is liable to pay GST o Details on specific cases and procedural aspects under the reverse charge • GST Procedures o Comprehensive details on GST administration, registration requirements, and compliance procedures o Information on tax payments, electronic ledgers, and returns, including specific forms and their relevance • E-way Bill for Transport of Goods o Background and procedures for the generation of e-way bills required for the transportation of goods o Regulatory provisions and penalties associated with e-way bills • Miscellaneous Issues in GST o Discussion on anti-profiteering measures, tax deduction at source (GST TDS), and advance ruling mechanisms • Taxability of Works Contracts and Real Estate Transactions o Coverage of GST on various real estate-related transactions o Specifics on the taxability of sales of developed plots and the inclusion of development costs o Discussion on the act of refraining from or tolerating certain acts under GST o Examination of services provided by housing societies or resident welfare associations • Real Estate Services for Residential and Commercial Apartments o Background and definitions relevant to real estate services o A detailed explanation of GST rates effective from April 1, 2019, for different types of real estate projects o Insights on the valuation for GST purposes when land value is included in the total amount charged o Overview of reverse charge mechanisms for input and services and provisions for ongoing projects regarding input tax credits o Detailed discussion on the apportionment of input tax credit and contracts for constructing affordable residential apartments o Valuation issues and the impact of joint development agreements on real estate services • TDR/FSI and Long-Term Lease Real Estate Transactions o Tax implications on real estate transactions excluding the sale of land or completed buildings o Transfer of development rights and implications for GST o Specific conditions and exemptions related to transferable development rights (TDR), Floor Space Index (FSI), and upfront amounts for long-term leases o Valuation challenges and summary of liabilities in transactions involving TDRs or FSIs • Leasing and Renting of Real Estate o Clarification that leasing or renting of land and buildings constitutes a 'supply of services' o Specifics on renting immovable property and services supplied jointly by co-owners o Exemptions and reverse charge scenarios in the context of services supplied by governmental bodies in relation to renting of immovable property • Construction and Works Contract Services o Taxation details on construction activities and works contract services o Rate of tax for works contract as a composite supply and distinctions between construction services and works contract services o Information on exemptions, concessions, and the tax implications for subcontractors in the context of services supplied to or by the government • Government Related Activities o Overview of public administration services and services provided by the government that are exempt from GST o Details on concessional rates and reverse charge mechanisms for services provided by or to governmental entities, excluding specific departments like railways and post

Taxmann's Analysis | GST Year-End Compliance Checklist for FY 2023-24 – Key Deadlines | Strategic Considerations

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Publisher : Taxmann Publications Private Limited
ISBN 13 :
Total Pages : 14 pages
Book Rating : 4./5 ( download)

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Book Synopsis Taxmann's Analysis | GST Year-End Compliance Checklist for FY 2023-24 – Key Deadlines | Strategic Considerations by : Taxmann

Download or read book Taxmann's Analysis | GST Year-End Compliance Checklist for FY 2023-24 – Key Deadlines | Strategic Considerations written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-03-30 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: As we are about to mark the end of FY 2023-24, the taxable persons under GST are required to do some activities for the closure of FY 2023-24 and the beginning of FY 2024-25. Such activities have been discussed in the article, which includes: ‣ Opting for the various options that are available, such as applying for Letter of Undertaking (LUT) in case anyone wishes to export without payment of tax, opting for a composition scheme or QRMP, etc. ‣ Calculation of ITC Reversal under Rule 42 and Rule 43 on an annual basis ‣ Reconciliation of books of accounts, GST Returns, E-way bills, etc. ‣ Resetting the invoice series for FY 2024-25

Taxmann X GSTPAM's GST Practical Guides | Unlocking Input Tax Credit – Navigating the GST Maze [2024 Edition] – Covering Critical Aspects of ITC under GST Law Focusing on the CGST Act

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Publisher : Taxmann Publications Private Limited
ISBN 13 : 9357788778
Total Pages : 12 pages
Book Rating : 4.3/5 (577 download)

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Book Synopsis Taxmann X GSTPAM's GST Practical Guides | Unlocking Input Tax Credit – Navigating the GST Maze [2024 Edition] – Covering Critical Aspects of ITC under GST Law Focusing on the CGST Act by : GSTPAM

Download or read book Taxmann X GSTPAM's GST Practical Guides | Unlocking Input Tax Credit – Navigating the GST Maze [2024 Edition] – Covering Critical Aspects of ITC under GST Law Focusing on the CGST Act written by GSTPAM and published by Taxmann Publications Private Limited. This book was released on 2024-03-18 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a part of the GST Practical Guide – Five Book Series, which covers day-to-day practical requirements under the law in simple language. The coverage of GST Practical Guide – Five Book Series includes: • Accounts & Records Maintenance under the GST Act • Registration, Suspension, Cancellation and Revocation of Cancellation • Reverse Charge Mechanism under GST • Introduction to GST Returns, Statements and Other Compliance Forms • Unlocking Input Tax Credit – Navigating the GST Maze This book will be helpful for tax practitioners, the legal fraternity, and departmental authorities. The Present Publications is the latest 2024 edition and has been updated till 29th February 2024. This book is authored by the Goods & Services Tax Practitioners' Association of Maharashtra and CA. Hiral Suresh Shah. The detailed contents of this book are as follows: • Input Tax Credit (ITC) under GST Laws – Important Issues • Section 16 of the Central Goods and Services Tax Act 2017 (CGST Act) • Quantum of ITC – Tax Charged or Tax Payable as per Law • Filing of Return • Section 17 of the CGST Act • Section 17 – Apportionment of Credit and Blocked Credits • Section 18 – Availability of Credit in Special Circumstances of CGST Act • Circular – CGST & IGST • Conclusion

Taxmann's GST Manual with GST Law Guide & Digest of Landmark Rulings [Finance Act 2024] – Amended, updated & annotated text of CGST, IGST, UTGST Act & Rules with Forms, Notifications, etc.

Download Taxmann's GST Manual with GST Law Guide & Digest of Landmark Rulings [Finance Act 2024] – Amended, updated & annotated text of CGST, IGST, UTGST Act & Rules with Forms, Notifications, etc. PDF Online Free

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Publisher : Taxmann Publications Private Limited
ISBN 13 : 9357783288
Total Pages : 20 pages
Book Rating : 4.3/5 (577 download)

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Book Synopsis Taxmann's GST Manual with GST Law Guide & Digest of Landmark Rulings [Finance Act 2024] – Amended, updated & annotated text of CGST, IGST, UTGST Act & Rules with Forms, Notifications, etc. by : Taxmann

Download or read book Taxmann's GST Manual with GST Law Guide & Digest of Landmark Rulings [Finance Act 2024] – Amended, updated & annotated text of CGST, IGST, UTGST Act & Rules with Forms, Notifications, etc. written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-03-16 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains a compilation of amended, updated & annotated text of the following GST Act(s) & Rules: • Central GST Act & Rules • Integrated GST Act & Rules • Union Territories GST Act & Rules • GST (Compensation to States) Act & & GST Compensation Cess Rules • GST Settlement of Funds Rules, 2017 What sets it apart is the presentation of the GST Act(s), along with Relevant Rules, Forms, Circulars, Notifications, Dates of Enforcement, and Allied Laws referred to in the Section. In other words, the Annotation under each Section shows: • Relevant Rules & Forms (with Action Points) • Relevant Notifications • Date of enforcement of provisions • Allied Laws referred to in the Section Along with the above, the readers also get a specially curated & comprehensive (370+ pages/25+ topics) Guide to GST Laws and a Section-wise digest of Landmark Rulings under the GST Law The Present Publication is the 21st Edition | 2024, amended by the Finance Act 2024 and updated till 22nd February 2024. This book is edited/authored by Taxmann's Editorial Board with the following noteworthy features: • [Taxmann's series of Bestseller Books] on GST Laws • [Follows the Six-sigma Approach] to achieve the benchmark of 'zero error' This book is published in two volumes, and the contents of the book are as follows: • Specially curated & comprehensive Guide to GST Laws in 370+ Pages on 25+ Topics o Acronyms in GST o Introduction o Taxable Event in GST o Value of Taxable Supply of Goods or Services or Both o Input Tax Credit (ITC) o Place of Supply of Goods or Services or Both other than Exports or Imports o Place of Supply in Case of Exports or Imports of Goods or Services or Both o Exports and Imports o Time of Supply of Goods and Services o Reverse Charge o Exemption from GST by Issue of Notification o Concessions to Small Enterprises in GST o Some Important Taxable Services o Government Related Activities o Basic Procedures in GST o Tax Invoice, Credit and Debit Notes o E-Way Bill for Transport of Goods o Payment of Taxes by Cash and through Input Tax Credit o Returns under GST o Assessment and Audit o Demands and Recovery o Refund in GST o Powers of GST Officers, Offences and Penalties o Appeal and Revision in GST o Prosecution and Compounding o Electronic Commerce o Miscellaneous Issues in GST o GST Compensation Cess o Constitutional Background of GST • Amended, updated & annotated text [along with Relevant Notifications (enforcing provisions of the GST Acts and amendments thereto), and Subject Index] of the following: o Central Goods & Service Tax Act, 2017 [including CGST (Removal of Difficulties) Orders & Text of Allied Acts] o Integrated Goods & Service Tax Act, 2017 o Union Territories Goods & Service Tax Act, 2017 [including UTGST (Removal of Difficulties) Orders] o Goods & Services Tax (Compensation to States) Act, 2017 • GST Rules and Forms o Central Goods & Service Tax Rules, 2017 o Integrated Goods & Service Tax Rules, 2017 o Goods and Services Tax Compensation Cess Rules, 2017 o Union Territories Goods & Service Tax Rules, 2017 § Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 § Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 § Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 § Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 § Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 o Goods and Services Tax Settlement of Funds Rules, 2017 o Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019 o National Anti-Profiteering Authority: Procedure and Methodology o Tribunal Reforms Act, 2021 o Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and Other Authorities o Tribunal (Conditions of Service) Rules, 2021 • Notifications issued under CGST Act/IGST Act/UTGST Act o CGST Notifications o Service Tax Notifications o IGST Notifications o UTGST Notifications o Compensation Cess Notifications o CGST (Rate) Notifications o IGST (Rate) Notifications o Compensation Cess (Rate) Notifications o Central Excise (N.T.) Notifications • Case Laws Digest o Section Key to Landmark Rulings of Supreme Court/High Courts/AAAR/AAR/NAA o Alphabetical Key to Landmark Rulings of Supreme Court/High Court/AAAR/AAR/NAA • CBIC's FAQs • Circulars & Clarifications • Constitutional Provisions o Constitutional (One Hundred and First Amendment) Act, 2016 o Relevant Provisions of the Constitution of India o Date of Enforcement of Provisions of Constitution (One Hundred and First Amendment) Act, 2016

KSCAA X Taxmann's GST Law Simplified with Relevant Case Laws – Covering key topics like registration, levy, and cross-border services, enriched with case studies and a comparative analysis

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Publisher : Taxmann Publications Private Limited
ISBN 13 : 935778683X
Total Pages : 18 pages
Book Rating : 4.3/5 (577 download)

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Book Synopsis KSCAA X Taxmann's GST Law Simplified with Relevant Case Laws – Covering key topics like registration, levy, and cross-border services, enriched with case studies and a comparative analysis by : CA. Srikantha Rao T

Download or read book KSCAA X Taxmann's GST Law Simplified with Relevant Case Laws – Covering key topics like registration, levy, and cross-border services, enriched with case studies and a comparative analysis written by CA. Srikantha Rao T and published by Taxmann Publications Private Limited. This book was released on 2024-03-02 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book aims to guide readers towards a future where clarity and understanding of GST Laws prevail, enhancing informed decision-making. Its objective is to simplify GST Laws and clarify complex issues by examining relevant case laws. Aimed at professionals like Chartered Accountants, lawyers, and tax practitioners, the book is also accessible to those new to GST litigation, making it a valuable resource for a broad audience. The Present Publication is the Latest 2024 Edition, authored by CA. Srikantha Rao T. It is published exclusively by Taxmann for KSCAA. The noteworthy features of the book are as follows: • [Content Overview] o The book breaks down intricate GST aspects into manageable sections, facilitating easier comprehension and application o It includes a thorough exploration of case laws, particularly from the High Courts and the Supreme Court of India, providing a deep dive into GST jurisprudence o Covers a wide range of topics, including registration, supply under GST, levy and collection, cross-border services, and significant issues before courts • [Comparative Analysis] Draws parallels between GST in India and VAT in the European Union, providing a broader perspective on handling GST-related challenges • [Case Studies] Features an extensive collection of case studies from Indian courts and insights from international jurisdictions, aiding in the understanding and application of GST laws • [Focus Areas] o A dedicated chapter on 'Input Tax Credit and Refunds' addresses recent developments and ongoing legal debates in these areas o Provides a current legal perspective on various GST issues, helping readers stay updated with recent rulings and policy changes • [Practical Approach] Designed to facilitate easy navigation and serve as a reference guide for professionals dealing with GST litigations and advisories • [Educational Value] Enhances readers' comprehension by encouraging critical analysis and discussion on each case study, fostering an interactive learning experience • [Expert Insights] Shares the profound knowledge of the author, enriched by his contributions to professional journals and his extensive experience in indirect taxation The detailed contents of the book are as follows: • Registration – Outlines the process and criteria for GST registration • Supply under GST – Discusses the criteria and classifications for what constitutes a supply under GST • Levy & Collection – Details the procedures and regulations regarding the levy and collection of GST • Movement of Goods – Examines the rules governing the movement of goods under GST, including documentation and compliance • Valuation – Guides the valuation of goods and services for GST purposes • Cross-Border Services – Discusses the implications of GST on services that cross international borders • Exemptions – Lists the goods and services exempt from GST and the conditions for exemptions • Input Tax Credit – Explains the rules and procedures for claiming input tax credits and refunds • Refunds – Details the process for obtaining refunds under GST for overpaid taxes or other conditions • Returns – Covers the requirements and procedures for filing GST returns • Major Issues Before Courts – Highlights significant GST-related issues currently being adjudicated in courts

Taxmann's Analysis | 53rd GST Council Meeting – Detailed Analysis of [50+] Recommendations

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Publisher : Taxmann Publications Private Limited
ISBN 13 :
Total Pages : 62 pages
Book Rating : 4./5 ( download)

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Book Synopsis Taxmann's Analysis | 53rd GST Council Meeting – Detailed Analysis of [50+] Recommendations by : Taxmann

Download or read book Taxmann's Analysis | 53rd GST Council Meeting – Detailed Analysis of [50+] Recommendations written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-06-26 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: The much-awaited 53rd GST Council meeting, held on June 22, 2024, marked a significant milestone in the evolution of the GST system in India. The key focus areas included: ‣ Significant decisions to simplify compliance ‣ Resolving long-pending litigation issues ‣ Creating a more taxpayer-friendly GST environment ‣ Introducing new provisions, such as Section 11A and Section 128A in the CGST Act, providing significant relief to taxpayers across various industries ‣ The government's new approach and commitment to resolving disputes and facilitating trade This article has provided a comprehensive analysis and simplified version of the recommendations and decisions.

Taxmann's GST Made Easy – Simplify your understand of GST in a Q&A format with lucid language, tabular presentation, illustrations & case laws | Relevant for GST Compliances

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Author :
Publisher : Taxmann Publications Private Limited
ISBN 13 : 9357787062
Total Pages : 20 pages
Book Rating : 4.3/5 (577 download)

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Book Synopsis Taxmann's GST Made Easy – Simplify your understand of GST in a Q&A format with lucid language, tabular presentation, illustrations & case laws | Relevant for GST Compliances by : CA Arpit Haldia

Download or read book Taxmann's GST Made Easy – Simplify your understand of GST in a Q&A format with lucid language, tabular presentation, illustrations & case laws | Relevant for GST Compliances written by CA Arpit Haldia and published by Taxmann Publications Private Limited. This book was released on 2024-05-29 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Taxmann’s Analysis | 50th GST Council Meeting Recommendations

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Publisher : Taxmann Publications Private Limited
ISBN 13 :
Total Pages : 42 pages
Book Rating : 4./5 ( download)

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Book Synopsis Taxmann’s Analysis | 50th GST Council Meeting Recommendations by : Taxmann

Download or read book Taxmann’s Analysis | 50th GST Council Meeting Recommendations written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2023-07-16 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 50th GST Council meeting took place on 11th July 2023 in New Delhi. This meeting stands as a significant milestone, symbolizing the achievements of cooperative federalism and establishing a streamlined tax system known as the Good and Simple Tax (GST). During the meeting, the GST Council made significant decisions regarding longstanding issues aimed at enhancing transparency in the tax regime and facilitating business operations. Major decisions include: ‣ Taxability of online gaming, race courses and casinos ‣ Government’s stand on ISD vs Cross Charge mechanism ‣ Measures for streamlining compliances under GST ‣ Few Administrative changes ‣ Approval of GST Appellate Tribunal and its effective implementation In this article, the Taxmann Advisory & Research Team has provided a comprehensive analysis and simplified version of the recommendations and decisions.

Taxmann's Analysis | Revisiting the Requirement of ITC Reversal for Time-Expired Goods

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Publisher : Taxmann Publications Private Limited
ISBN 13 :
Total Pages : 14 pages
Book Rating : 4./5 ( download)

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Book Synopsis Taxmann's Analysis | Revisiting the Requirement of ITC Reversal for Time-Expired Goods by : Taxmann

Download or read book Taxmann's Analysis | Revisiting the Requirement of ITC Reversal for Time-Expired Goods written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-04-30 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: The expiry of goods manufactured and the remaining unsold are inseparable parts of the business. Such expired goods must be destroyed as they do not remain usable. However, the provision of reversal of ITC on destroyed/written-off goods comes into play in such situations, creating an unsettled position. This article analyses Section 17(5)(h) concerning time-expired goods, along with the ambiguities surrounding the reversal of ITC, covering the following key points: ‣ Understanding the Relevant Legal Provisions and their Interpretation ‣ Applicability of the Same in the Given Scenarios ‣ Relevant CBIC Clarification and Contradictory Jurisprudence ‣ Conclusion

Taxmann's Practical Guide to GST Compliances – Perfect blend of question-answers, commentary, and tabular & diagrammatic presentations to deal with critical issues in GST Compliances

Download Taxmann's Practical Guide to GST Compliances – Perfect blend of question-answers, commentary, and tabular & diagrammatic presentations to deal with critical issues in GST Compliances PDF Online Free

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Publisher : Taxmann Publications Private Limited
ISBN 13 : 9357785698
Total Pages : 26 pages
Book Rating : 4.3/5 (577 download)

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Book Synopsis Taxmann's Practical Guide to GST Compliances – Perfect blend of question-answers, commentary, and tabular & diagrammatic presentations to deal with critical issues in GST Compliances by : CA D.S. Agarwala

Download or read book Taxmann's Practical Guide to GST Compliances – Perfect blend of question-answers, commentary, and tabular & diagrammatic presentations to deal with critical issues in GST Compliances written by CA D.S. Agarwala and published by Taxmann Publications Private Limited. This book was released on 2024-05-30 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses individuals' critical issues with GST law and offers practical solutions. The authors present numerous problems and preventive, corrective, and defensive approaches to tackle them. Written in accessible, non-technical language, the book ensures that even those without a legal background can understand and resolve their GST-related challenges. This book provides a comprehensive overview of the problems within GST law and their potential solutions. While not every issue is presented in a question-and-answer format, many are explained through insightful commentaries that provide detailed answers. The book also employs tabular formats for easy comprehension. Blending question-and-answer sections, commentaries, tables, and diagrams, this book provides a complete perspective on GST law, making it an invaluable resource for anyone seeking to understand and get practical solutions to the complex landscape of GST. The Present Publication is the 2nd Edition | 2024, authored by CA. D.S. Agarwala, CA. Vikash Kumar Banka and CA. (Dr) Ayush Saraf. The law stated in this book is updated till 15th May 2024. The noteworthy features of the book are as follows: • [Easy Understanding of 'Supply to Return' Cycle] This book covers various types of supply such as: o Non-GST Supply o Taxable Supply o Non-Taxable Supply o Exempt Supply o Nil-Rated Supply • [Explanation of Reverse Charge Mechanism] Presented in the simplest possible manner for easy comprehension • [Determination of GST Rates] Based on classification principles, making it easy to understand and apply • [Practical Issues & Suggestions] Addresses common problems and offers practical solutions in areas such as: o Supply, including provisions and practical issues o Valuation, with various practical scenarios and solutions o Invoicing o Time of Supply o Input Tax Credit, with detailed and micro-level analysis o Registration, including a detailed commentary on common mistakes, possible repercussions, and solutions o Accounts and Records o Detention of Goods & Vehicles o Transfer of Business due to the death of the proprietor • [Standard Operating Procedures for Filing Returns (GSTR-1 and GSTR-3B)] Detailed procedures for taxpayers and professionals to minimise mistakes and errors • [Complete Guide to GST Refunds] Includes all relevant provisions, circulars, notifications, etc., for each refund category in one place • [Two-Way GST Accounting System] Ensures effective monitoring of input tax credit and output liability • [Standard Operating Procedures for Finalization of Accounts] Focuses on important areas such as: o Auditors' Report o Directors' Report o Notes to Accounts o Balance Sheet o Profit & Loss Account o Reporting GST transactions in Form 3CD o Assessing Form 26AS from the Perspective of GST Law • [Audit by GST Department] Covers audits under section 65 of the CGST Act, 2017 • [Defensive Measures] Provides strategies for dealing with departmental proceedings • [MIS Reports Generated by GSTN] Includes practical suggestions for utilising these reports • [Tax Audit Report (Form 3CD) & Companies Audit Report] Addresses GST-related transactions, ensuring comprehensive coverage The structure of this book is designed to guide readers through the complexities of GST law in a logical sequence: • [Introduction to GST] The first chapter provides an overview of the basic structure of the GST Law and its essential concepts • [Concept of Supply] The second chapter addresses the definition of supply in detail, covering the 'Supply to Return' cycle and various types of supplies, including Non-GST Supply, Taxable Supply, Non-Taxable Supply, Exempt Supply, and Nil-Rated Supply • [Reverse Charge] The third chapter explains the reverse charge mechanism and associated issues • [Valuation] The fourth chapter discusses the valuation of goods and services under GST, presenting various practical scenarios and their solutions • [Classification of Goods & Services and Determination of GST Rate] The fifth chapter focuses on the classification of goods and services and the determination of GST rates • [Place of Supply] The sixth chapter covers provisions and practical issues related to the place of supply • [Invoicing, Credit & Debit Notes] The seventh chapter explains the provisions related to invoicing, credit notes, and debit notes, detailing possible scenarios and their solutions • [Time of Supply] The eighth chapter elaborates on the time of supply provisions and addresses related practical issues • [Input Tax Credit] The ninth chapter provides a critical analysis of the issues taxpayers face in availing input tax credit and offers detailed solutions • [Payment of Tax] The tenth chapter discusses the provisions for the payment of tax under GST • [SOP for Filing of Returns (GSTR-1 & 3B)] The eleventh chapter offers a standard operating procedure for filing returns, aiming to minimise errors and mistakes • [Refund] The twelfth chapter is a comprehensive guide to claiming refunds, consolidating all relevant provisions, circulars, and notifications • [Annual Return and Reconciliation Statement] The thirteenth chapter details the provisions for annual returns and reconciliation statements • [Registration] The fourteenth chapter provides a detailed commentary on registration provisions, common mistakes, repercussions, and solutions • [Accounts and Records] The fifteenth chapter emphasises the importance of maintaining proper accounts and records under GST and offers defence strategies for unintentional non-compliance • [GST Accounting Treatment] The sixteenth chapter discusses the accounting treatment of GST transactions • [SOP Before Finalization of Accounts] The seventeenth chapter offers a detailed SOP on checkpoints before finalising accounts, covering auditors' reports, directors' reports, notes to accounts, balance sheets, profit & loss accounts, reporting GST transactions in Form 3CD, and assessing Form 26AS • [Audit by GST Department] The eighteenth chapter addresses issues faced during departmental audits under section 65 of the CGST Act 2017 • [Assessment] The nineteenth chapter covers the provisions related to assessment under sections 61, 62, 63, and 64 of the CGST Act 2017 • [MIS Reports] The twentieth chapter discusses various MIS reports generated under GST and offers practical suggestions for their use • [Transfer of Business (Due to Death of Proprietor)] The twenty-first chapter provides a detailed commentary on the procedure for transferring business in case of a proprietor's death, including relevant notifications and legal provisions • [Detention, Seizure & Release of Goods and Conveyances in Transit] The twenty-second chapter elaborates on the provisions for detention, seizure, and release of goods and conveyances in transit, addressing practical problems and solutions. • [Overview of GST Portal – Dashboard] The final chapter provides a brief overview of the GST Portal – Dashboard

Taxmann's Analysis | Rectification of Errors under GST – An In-depth Analysis

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Author :
Publisher : Taxmann Publications Private Limited
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4./5 ( download)

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Book Synopsis Taxmann's Analysis | Rectification of Errors under GST – An In-depth Analysis by : Taxmann

Download or read book Taxmann's Analysis | Rectification of Errors under GST – An In-depth Analysis written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-06-22 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GST law allows for rectifying mistakes evident from the records in any order, notice, certificate, etc. This article offers a comprehensive analysis of the provisions related to rectification, covering the following points: ‣ Provisions for Rectification under GST ‣ Time Limit for Filing and Executing Rectification ‣ Definition of Errors Apparent on the Face of Records ‣ Additional Considerations on the Appeal Timeline When a Rectification Application is Filed

Taxmann's GST Acts with Rules – Covering amended, updated & annotated text of the CGST/IGST/UTGST Acts, etc., with GST Rules and GST Guide | [Finance Act 2024]

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Author :
Publisher : Taxmann Publications Private Limited
ISBN 13 : 9357783946
Total Pages : 15 pages
Book Rating : 4.3/5 (577 download)

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Book Synopsis Taxmann's GST Acts with Rules – Covering amended, updated & annotated text of the CGST/IGST/UTGST Acts, etc., with GST Rules and GST Guide | [Finance Act 2024] by : Taxmann

Download or read book Taxmann's GST Acts with Rules – Covering amended, updated & annotated text of the CGST/IGST/UTGST Acts, etc., with GST Rules and GST Guide | [Finance Act 2024] written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-03-14 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains Amended, Updated & Annotated text of the following GST Act(s) & GST Rules: • Central Goods & Services Tax (CGST) o Act o Rules • Integrated Goods & Services Tax (IGST) o Act o Rules • Union Territories Goods & Services Tax (UTGST) o Act • Goods & Services Tax (Compensation to States) o Act o Goods & Services Tax Compensation Cess Rules What sets it apart is the Annotation under each Section, which shows: • Relevant Rules framed under the relevant Section • Reference to Relevant Forms prescribed • Date of enforcement of provisions • Reference to Relevant Notifications & Circulars • Allied Laws referred to in the Section The readers also get a specially curated GST Guide along with the above. The Present Publication is the 2nd | 2024 Edition & amended by the Finance Act 2024 and updated till 22nd February 2024. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • [Taxmann's series of Bestseller Books] on GST Laws • [Follows the Six-Sigma Approach] to achieve the benchmark of 'zero error' The contents of the book are as follows: • Specially curated Guide to GST Laws • Amended, Updated & Annotated Text [along with Subject Index & Validation Provisions] of the following: o Central Goods & Service Tax Act, 2017 [including CGST (Removal of Difficulties) Orders & Text of provisions of Allied Acts referred to in CGST Act] o Integrated Goods & Service Tax Act, 2017 o Union Territories Goods & Service Tax Act, 2017 o Goods & Services (Compensation to States) Act, 2017 • GST Rules o Central Goods & Service Tax Rules, 2017 o Integrated Goods & Service Tax Rules, 2017 o Goods and Services Tax Compensation Cess Rules, 2017

48th GST Council Meeting | Analysis of Recommendations | Taxmann's Indirect-tax Research and Advisory

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Publisher : Taxmann Publications Private Limited
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4./5 ( download)

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Book Synopsis 48th GST Council Meeting | Analysis of Recommendations | Taxmann's Indirect-tax Research and Advisory by : Taxmann Publications

Download or read book 48th GST Council Meeting | Analysis of Recommendations | Taxmann's Indirect-tax Research and Advisory written by Taxmann Publications and published by Taxmann Publications Private Limited. This book was released on 2022-12-22 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GST Council held its 48th meeting and recommended several amendments and clarifications under the GST law. These recommendations covered a wide range of topics, including: • Measures to ensure payment of tax by suppliers or reversal of input tax credit (ITC) by recipients in cases of mismatches in Form GSTR-1 and GSTR-3B of the supplier • Filing restrictions on GST returns/statements • Decriminalization of offences under GST • Clarification on several practical issues • Exemptions from GST for certain types of residential dwellings and incentives paid to banks • GST rates on various goods Taxmann's Advisory and Research team has analyzed these recommendations in detail and shared its views on the implications of these changes. Read Taxmann's Analysis to know more!

Taxmann's GST Acts with Rules & Forms

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Publisher : Taxmann Publications Private Limited
ISBN 13 : 9357783547
Total Pages : 15 pages
Book Rating : 4.3/5 (577 download)

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Book Synopsis Taxmann's GST Acts with Rules & Forms by : Taxmann

Download or read book Taxmann's GST Acts with Rules & Forms written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-03-14 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains Amended, Updated & Annotated text of the following GST Act(s) & GST Rules: • Central Goods & Services Tax (CGST) • Act • Rules as amended by the CGST (Second Amendment) Rules, 2023 • Integrated Goods & Services Tax (IGST) • Act • Rules • Union Territories Goods & Services Tax (UTGST) • Act • 5+ Rules • Goods & Services Tax (Compensation to States) • Act • Goods & Services Tax Compensation Cess Rules • 5+ Other Rules What sets it apart is the Annotation under each Section, which shows: • Relevant Rules framed under the relevant Section • Reference to Relevant Forms prescribed • Date of enforcement of provisions • Reference to Relevant Notifications & Circulars • Allied Laws referred to in the Section The readers also get a specially curated GST Guide along with the above. The Present Publication is the 11th Edition & amended by the Finance Act 2024 and updated till 22nd February 2024. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • [Taxmann's series of Bestseller Books] on GST Laws • [Follows the Six-Sigma Approach] to achieve the benchmark of 'zero error' The contents of the book are as follows: • Specially curated Guide to GST Laws • List of Forms • Amended, Updated & Annotated Text [along with Subject Index & Validation Provisions] of the following: o Central Goods & Service Tax Act, 2017 [including CGST (Removal of Difficulties) Orders & Text of provisions of Allied Acts referred to in CGST Act] o Integrated Goods & Service Tax Act, 2017 o Union Territories Goods & Service Tax Act, 2017 o Goods & Services (Compensation to States) Act, 2017 • GST Rules and Forms o Central Goods & Service Tax Rules, 2017 o Integrated Goods & Service Tax Rules, 2017 o Goods and Services Tax Compensation Cess Rules, 2017 o Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 o Union Territories Goods & Service Tax Rules, 2017, including: § Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 § Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 § Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 § Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 § Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 o Goods and Services Tax Settlement of Funds Rules, 2017 o Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019 o National Anti-Profiteering Authority: Procedure and Methodology o Tribunal Reforms Act, 2021 o Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and Other Authorities o Tribunal (Conditions of Service) Rules, 2021

Taxmann's GST Ready Reckoner [Finance Act 2024] – India's most trusted ready referencer for all provisions of the GST Law with GST Case Laws, GST Notifications, GST Circulars, etc. [2024]

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Author :
Publisher : Taxmann Publications Private Limited
ISBN 13 : 9357786872
Total Pages : 29 pages
Book Rating : 4.3/5 (577 download)

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Book Synopsis Taxmann's GST Ready Reckoner [Finance Act 2024] – India's most trusted ready referencer for all provisions of the GST Law with GST Case Laws, GST Notifications, GST Circulars, etc. [2024] by : V.S. Datey

Download or read book Taxmann's GST Ready Reckoner [Finance Act 2024] – India's most trusted ready referencer for all provisions of the GST Law with GST Case Laws, GST Notifications, GST Circulars, etc. [2024] written by V.S. Datey and published by Taxmann Publications Private Limited. This book was released on 2024-03-28 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxmann's Ultimate Bestseller for Indirect Taxes – 'GST Ready Reckoner', is a ready referencer for all provisions of the GST Law, divided into 55 topics, with relevant Case Laws, Notifications, Circulars, etc. The Present Publication is the 23rd Edition | 2024 and has been amended by the Finance Act, 2024 and updated till 1st March 2024. This book is authored by Mr V.S. Datey, with the following noteworthy features: • [Taxmann's Series of Bestseller Books] on GST Laws • [Follows the Six-sigma Approach] to achieve the benchmark of 'zero error' The book has been divided into 55 chapters in respect of all-important-provisions of GST, including the following: • GST – An Overview • IGST, CGST, SGST and UTGST • Taxable Event in GST • Supply of Goods or Services or both • Classification of Goods and Services • Value of Taxable Supply of Goods or Services or both • Valuation Rules if value for GST is not ascertainable • VAT concept and its application in GST • Input Tax Credit (ITC) • Input Tax Credit – Other Issues • Input Tax Credit when exempted, as well as taxable supplies made • Input Service Distributor (ISD) • Persons and the taxable person • Place of supply of goods or services or both other than exports or imports • Place of supply in case of export or import of goods or services or both • Exports and Imports • Special Economic Zones and EOU • Time of Supply of Goods and Services • Reverse Charge • Exemption from GST by issue of Notification • Concession to small enterprises in GST • Construction and Works Contract Services • Real Estate Services relating to residential and commercial apartments • TDR/FSI/Upfront amount in a long-term lease in real estate transactions • Distributive Trade Services • Passenger Transport Services • Goods Transport Services • Financial and related services • Leasing or rental services and licensing services • Software and IPR Services • Business and production services • Job Work • Telecommunication, broadcasting and information supply • Community social, personal and other services • Government-related activities • Basic procedures in GST • Registration under GST • Tax Invoice, Credit and Debit Notes • E-way Bill for transport of goods • Payment of taxes by cash and through input tax credit • Returns under GST • Assessment and Audit • Demands and Recovery • Refund in GST • Powers of GST Officers • Offences and Penalties • First Appeal and revision in GST • Appeal before Appellate Tribunal • Appeals before the High Court and Supreme Court • Prosecution and Compounding • Provisions relating to evidence • E-Commerce • Miscellaneous issues in GST • GST Compensation Cess • Transitory Provisions • Constitutional Background of GST