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020 _a9789386250957
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082 _a336.27140954
_bGAR
100 _aGarg, Rakesh
_922819
245 _aHandbook of GST in India: Concepts and Procedures
250 _a2nd ed
260 _bBloomsbury Publishing India Pvt. Ltd.
_c2017
_aNew Delhi
300 _a812p
500 _aChapter 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: GST Council and its Functions Chapter 5: Whether a Person is Liable to Pay GST – Steps Chapter 6: Supply – Meaning, Time and Valuation Chapter 7: Concept of IGST – Inter State Supply, Local Supply and Imports Chapter 8: Exemptions under GST and Zero Rated Supply Chapter 9: Goods v. Services Chapter 10: Rates of GST and Revenue Neutral Rate (RNR) Chapter 11: Input Tax Credit and Input Service Distributor Chapter 12: Composition Scheme Chapter 13: Job Work – Special Provisions Chapter 14: E-Commerce, TCS and Supply of Online Data – Special Provisions Chapter 15: Registration Chapter 16: Returns under the GST Chapter 17: Payment of Tax Chapter 18: Tax Deduction at Source Chapter 19: Refund Chapter 20: Invoice, Accounts and Records Chapter 21: Assessment and Audit Chapter 22: Penalties and Prosecution Chapter 23: Appeal, Advance Ruling and Information Returns Chapter 24: Transitional Provisions Chapter 25: GST Network Chapter 26: Industry – Impact, Expectations and Transition Chapter 27: GST in Other Countries Annexures Annexure I: Amended Inserted Articles by the Constitution (101st Amendment) Act, 2016 Annexure II: Model GST Law (Revised) Annexure III: Model IGST Law (Revised) Annexure IV: Goods and Services Tax (Compensation to the States for Loss of Revenue) Bill, 2016 Annexure V: Draft Goods and Services Tax – Registration Rules, 20 – Draft Goods and Services Tax Rules, 20 – Registration Formats Annexure VI: Draft Goods and Services Tax – Invoice Rules, 20 – Draft Format under Goods and Services Tax Rules – Invoice Rules, 20 – Annexure VII: Draft Goods and Services Tax – Payment Rules, 20 – Draft Goods and Services Tax – Payment Rules, 20 – Payment Formats Annexure VIII: Draft Goods and Services Tax – Refund Rules, 20 – Refund Forms for Centre and State Annexure IX: Draft Goods and Services Tax – Return Rules, 20 – Draft Goods and Service Tax Rules, 20 – Return Formats
700 _aGarg, Sandeep
_98822
942 _2ddc
_cLB
_k336.27140954
_mGAR