TY - BOOK AU - Garg, Rakesh AU - Garg, Sandeep TI - Migration to GST: Enrolment, Transition and Safeguards SN - 9789386250964 U1 - 336.27140954 PY - 2017/// CY - New Delhi PB - Bloomsbury Publishing India Pvt. Ltd. KW - Goods and Services Tax N1 - Chapter 1: Existing Indirect Tax Structure in India Chapter 2: GST – Concept, Features and Advantages Chapter 3: Taxes or Duties to be Subsumed in the GST Chapter 4: Incidence of Tax, Rates of GST, Exemptions and Zero Rated Supply Chapter 5: Liability for Registration under GST and Determination of GST Chapter 6: Enrolment in GST – Transition Chapter 7: Eligibility of Unutilized Tax Credit – Transitional Provisions Chapter 8: Output Tax, Revision of Returns and Return of Goods – Transitional Provisions Chapter 9: Job Work – Transitional Provisions Chapter 10: Refund Claims – Transitional Provisions Chapter 11: Assessment, Adjudication, Appeal, Etc. – Transitional Provisions Chapter 12: Transitional Provisions – Not Covered in Earlier Chapters Chapter 13: Closing Stock in Hand on the Appointed Day Chapter 14: Impact on Industry Chapter 15: Safeguards and Precautions ER -