Essentials of Goods and Services Tax (GST)

This book Essentials of Goods and Services Tax (GST) addresses the requirements of a simple, clear but comprehensive textbook for UG students of Commerce and Management.

Author(s): L J CHAARLAS

• Chapter 1 Introduction
• Chapter 2 Class, Powers, Function and Jurisdiction of Gst Officers and Institutions
• Chapter 3 Registration
• Chapter 4 Scope, Nature and Types of Supply
• Chapter 5 Place of Supply
• Chapter 6 Time and Value of Supply
• Chapter 7 Levy and Collection of Gst
• Chapter 8 E-Way Bill
• Chapter 9 Maintenance of Accounts and Records and Audit
• Chapter 10 Input Tax Credit, Electronic Liability Register, Electronic Credit Ledger, Electronic Cash Ledger and Output Tax Liability
• Chapter 11 Assessment of Gst
• Chapter 12 GST Returns Qrmp Scheme, IF Facility and Gst Practitioners
• Chapter 13 Deduction, Payment and Refund of Gst
• Chapter 14 Demands and Recovery
• Chapter 15 Gst Audit, Inspection, Search and Seizure
• Chapter 16 Advance Ruling
• Chapter 17 Appeals and Revision
• Chapter 18 Penalties, Fines and Punishments for Offences
• Chapter 19 Basics of Customs Law

 All provisions are arranged under appropriate heads and sub-headings
 Chapters, headings, sub-headings with the sections of CGST Act, 2017
 Exclusive sections on E-way Bill, Assessment of GST, Penalties, Fines and Punishments for Offences
 End of chapter review questions

ISBN : 9789393161031
Price : 245.00
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  • Published: 09 February 2022
  • Edition: 1
  • ISBN: 9789393161031
  • Availability: Out of Stock
  • Pages: 400

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