We are very happy to publish a book on Goods and Services Tax (GST), which is suited to cater the syllabus of 3rd Semester B.Com., CBCS of Mahatma Gandhi University, Kottayam. It gives a comprehensive idea about GST in lucid and simple way. It really helps the students and teachers to understand the newly introduced subject GST in easiest way. The complicated legal provisions of the GST have been simplified in this book with supportive illustrations showing the practice and intension of the law.
Contents –
Module – I: Introduction To Goods and Services Tax
1. Introduction
2. Definitions
Module – II: Levy, Tax Collection and Reverse Charge Mechanism
3. Levy, Tax Collection and Reverse Charge Mechanism
Module – III: Concept of Time and Place of Supply and Import and Export
4. Concept Of Time and Place of Supply and Import and Export
Module – IV: Input Tax Credit & Payment of GST
5. Input Tax Credit and Payment of GST
Module – V: Registration, Returns and Accounts and Assessment
6. Registration, Returns and Accounts and Assessment