We have great pleasure in presenting the first edition “Goods and Services Tax” written for students of UG and PG courses. The subject matter is written in a simple and easily understandable language with sufficient support from real information.
The language of the book is simple and the coverage of various unit is exhaustive with examples. This work is prepared as a basic material for the learners to know fully about Goods and Services Tax. This title “Goods and Services Tax” provides them an opportunity to develop the skills necessary to meet the challenges.
Contents –
1. Basic Concepts of GST
2. GST Structure and council
3. GST Act and Definitions
4. Exemption from GST
5. Rates of GST
6. Levy and collection of GST
7. Nature of Supply
8. Time of Supply and Place of supply
9. Value of Taxable Supply (Computation of GST)
10. Input Tax Credit
11. Registration
12. Composition Scheme and Reverse Charge
13. Valuation and Consideration of GST
14. Tax Invoice, Credit Note & Debit Note
15. Returns Under GST
16. GST Assessment & Audit
17. Payment and Refund Under GST
18. Appeals, Revision and Advance Ruling
19. Offences and Penalties
20. GST and Technology
21. Custom Duty
