Government of India enacted GST law in the Country from 1-7-2017. It is a land mark development in the field of Indian tax administration even after Indian independence. GST now implemented all over the country by passing respective enactments by the state Governments. The concept of One Nation, One tax and One market is made possible by the introduction of GST in India. GST is expected to boost the Indian economy through a transparent tax administration and increased tax base. Introduced of GST has created lot of job opportunities for the graduates with the knowledge of GST law and practice.
Bangalore University modified its B.Com Syllabus to introduced GST in the curriculum from the academic year 2017-18. This resulted in development of related literature. Hence, authors here have some afforts to bring the GST law’s and their practice so as to fit to the syllabus of 5th semester B.Com of Bangalore University.
This book is written for the students to understand the position of GST law’s and accounting aspects of GST. Since GST is making its foot steps in Indian tax system effords are made to understand the practice of GST. Problems and illustrations are developed to fulfil the requirement of the syllabus and through understanding the GST law.
Contents –
Unit 1 : Introduction to Goods and Services Tax (GST)
Unit 2 : GST Acts : CGST Act, SGST Act (Karnataka State), IGST Act
Unit 3 : Procedure and Levy under GST
Unit 4 : Assessment and Returns
Unit 5 : GST and Technology
Skill Development
Model Question Papers
