Compendium of GST Advance Authority Rulings with Summary - Including Appellate Rulings PDF Download
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Author: Sanjiv Agarwal
Publisher: Bloomsbury Publishing
ISBN: 9390077672
Category : Business & Economics
Languages : en
Pages : 2126
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Book Description
About the book This is the third edition of the bi-annual publication on advance rulings and appellate advance rulings containing the gist and text of rulings arranged in chronological order. The book is divided into three volumes and five Chapters. Chapters 1 and 2 comprise of statutory provisions and rules on advance rulings, Chapter 3 covers topic-wise advance rulings. Chapter 4 covers appellate advance rulings and Chapter 5 covers judgments pronounced by High Courts relating to advance rulings.Key features India's first Digest on Advance Rulings (including Appellate Rulings) in GST Covers Advance Rulings, Appelate Advance Ruling and High Court cases reported from January 2020 - June 2020 Earlier rulings can be found in previous editions detailed on the inside front cover of this book List of rulings arranged: - alphabetically, - topic-wise, - authority/court-wise and - legislation/section-wise Search words index at the end of the book of the rulings digested by professionals
Author: Sanjiv Agarwal
Publisher: Bloomsbury Publishing
ISBN: 9390077672
Category : Business & Economics
Languages : en
Pages : 2126
Get Book Here
Book Description
About the book This is the third edition of the bi-annual publication on advance rulings and appellate advance rulings containing the gist and text of rulings arranged in chronological order. The book is divided into three volumes and five Chapters. Chapters 1 and 2 comprise of statutory provisions and rules on advance rulings, Chapter 3 covers topic-wise advance rulings. Chapter 4 covers appellate advance rulings and Chapter 5 covers judgments pronounced by High Courts relating to advance rulings.Key features India's first Digest on Advance Rulings (including Appellate Rulings) in GST Covers Advance Rulings, Appelate Advance Ruling and High Court cases reported from January 2020 - June 2020 Earlier rulings can be found in previous editions detailed on the inside front cover of this book List of rulings arranged: - alphabetically, - topic-wise, - authority/court-wise and - legislation/section-wise Search words index at the end of the book of the rulings digested by professionals
Author: Sanjiv Agarwal
Publisher: Bloomsbury Publishing
ISBN: 9354353843
Category : Business & Economics
Languages : en
Pages : 700
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Book Description
About the Book You have in your hands the sixth edition of the bi-annual publication on judicial pronouncements on GST laws comprising of analysis of select cases along with the full text of judgments arranged chronologically and alphabetically. The book is structured into three major parts, viz, General & Constitutional matters, Central & State GST and Integrated GST including Compensation Cess and further divided into 22 chapters. This edition covers select cases from various High Courts and Supreme Court reported from July 2020 - Dec 2020. Pronouncements of Advance Ruling Authority (AAR), Appellate Advance Ruling Authority (AAAR) and National Antiprofiteering Authority (NAA) may be referred to in respective separate books.
Author: Jaimini Narayan Khurjekar
Publisher: Walnut Publication
ISBN: 1954399367
Category : Law
Languages : en
Pages : 1772
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Book Description
This book basically consist of compilation of all GST FORMS prescribed under CGST Act, 2017/CGST Rules, 2017 and compilation of relevant provisions of CGST Act 2017 and CGST Rules 2017 [ as amended till 31.10.2020] together with all Notifications, Circulars, Orders issued during 01.07.2017 to 31.10.2020. Government has issued more than 400 Notifications and more than 100 Circulars and Orders during last three years, which are relevant to the subject matter of this book, and these references are difficult to view at one place chronologically, when needed for tracking of Compliances of GST provisions as governed by the various GST FORMS. This eBook is aimed at mitigating such difficulty, by arranging all those Notifications, Circulars, provisions of Act and Rules chronologically, at one place, subject wise, so that it becomes easy reference for reader to access and view them, when needed, instantly. Accordingly, we have created 19 groups of FORMS and all the provisions of Act and Rules and Notifications, Circulars, Orders have been placed below each Group for easy reference. Apart from these 19 groups few more groups have been created for Compilation of Late fee and interest waiver notifications, compilation of provisions of newly inserted Section 168A in CGST Act, 2017 and notifications and circulars issued thereunder. We have also compiled all other allied GST acts for ready reference. With the introduction of Central Goods and Services Tax Act, the Government decided to move towards IT based implementation of GST Law across India. More than 180 different FORMS have been introduced under this legislation for monitoring the Compliances and most of these forms are mandatorily required to be filed Electronically. As on date more than 150 Forms are already available on GSTN Portal for Taxpayers as well as Tax Authorities. On this background, these Forms assume extreme importance when it comes to implementation of the GST Law and therefore this book will be handy for Business / Industry / Trade as well as Government and Statutory Auditors while tracking the Compliance for past three years. We are hopeful that this Compilation will be useful for all stakeholders. We propose to update this book periodically and we are open for any suggestion from stakeholders. Disclaimer Utmost care has been taken to download and reproduce and compile these notifications, Forms, Circulars, Orders, GST flyers from CBIC.gov.in official website, however for any reference of the provisions of Act, Rules, Notifications, Circulars and Orders for litigation purpose before judicial authorities, should be drawn from official website of the Govt.
Author: CA Madhukar Hiregange
Publisher: Bloomsbury Publishing
ISBN: 9390252113
Category : Business & Economics
Languages : en
Pages : 1135
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Book Description
About the book The purpose of this book is to enable the taxable person to understand the applicability and impact of GST provisions with respect to the Real Estate Industry. The comprehensive and in-depth practical knowledge of the four authors would help in implementation of the provisions in an easy manner. This book is divided into eight parts as follows: Part 1 - Introduction and Overview Part 2 - GST impact analysis on real estate developers: Complex Developers, Joint development, contractors and other income. Part 3 - Detailed operational law containing classification, registration, tax credits, documentation, payments etc. Part 4 - Detailed procedural law containing assessment, audit, advance ruling, appeals, penalties, demands etc. Part 5 - Tax planning avenues, GST and RERA, Transitional provisions Part 6 - Disputes and department actions, [focussing on possible dispute area & resolution]. Part 7 - Role of Professionals from GST audit and tax planning perspective. Part 8 - Miscellaneous: 220+ FAQs and filled forms. Appendices containing FAQs released by CBIC and Important Notifications. Key Features Detailed and practical analysis of the GST provisions with case laws pertaining to the real estate industry. Covering all possible dispute areas along with their resolutions. Detailed analysis of the tax planning aspect. Covering extensive FAQs for removal of doubts. Blank as well as filled forms for better understanding. Detailed discussion on the role of professionals on how they can help in various GST matters. Visit http://bit.ly/GSTrealestate for Free online updates and important information.
Author: CA Madhukar Hiregange
Publisher: Bloomsbury Publishing
ISBN: 9354351905
Category : Law
Languages : en
Pages : 800
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Book Description
The fifth edition of this book has been written with a perspective to enable the taxpayers to ensure compliance with the applicable provisions of GST related to filing of annual returns and self-certified Form GSTR-9C. The vast experience of the four authors totaling about one hundred years in consulting, adjudicating, judging and implementation of indirect taxes would immensely help the professionals implement GST provisions and conduct of audit in an easier way while providing value to their clients/employers. The book is divided into 6 parts as follows: Part 1 – Overview of GST law and insights on good accounting practices, record maintenance and documentation to facilitate returns filing, reconciliation and professional opportunities from the perspective of GST Audit. Part 2 – Background of the Annual returns, role of professionals and a detailed clause by clause analysis with Practical FAQ's for filing the Annual Returns in Form GSTR 9. Part 3 - Background of the GST Audit, role of professionals and a detailed clause by clause analysis with practical FAQ's for filing the Reconciliation statement in Form GSTR 9C. Part 4 – Checklists, formats, ICQ's, templates and practical methodology of conducting GST Audit [verification of documents/transactions after evaluation of internal control, reconciliations with tips to mitigate demand, common errors to avoid. Part 5 – Customs Audit, year-end action points for taxpayers, other GST certifications and Departmental Audit and some useful decisions. Part 6 - Appendices containing the gist of important notifications, guidance notes, standards, forms of audit under GST, and important templates for ready reference of professionals. KEY FEATURES Includes practical tables giving Step by Step approach with internal control questionnaires, checklists, templates, Good accounting practices, review program and reconciliation statements for: –Filing annual return with checklist and enabling formats –Audit certification Detailed analysis of reporting comments, remarks and qualifications in Part B of GSTR 9C along with exhaustive list of sample observations, remarks to be reported which would be relevant till FY 2019-20 Detailed discussion on various other key reconciliations including ITC, outward supplies, etc. Extensive list of common errors to be avoided in GST while doing preparation for audit. Coverage of key reconciliations viz., GSTR 2A to 3B, GSTR 1 to 3B, etc. Extensive discussion on professional approach to GST audit using the internal control questionnaire and sample audit program for enabling taxpayers in filing GSTR 9C form. Insights on key year-end activities & relationship between GSTR 1, GSTR 3B & GSTR 9. Covering important tools/techniques for optimization of tax, ITC, year-end actions, and some decisions in favour of taxpayers to avoid future disputes and adding value. Visit http://bit.ly/GSTAudit for updates and information.
Author: Michael Lang
Publisher:
ISBN: 9789087222369
Category : Electronic books
Languages : en
Pages : 740
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Book Description
"This book will be an interesting and valuable tool for both regulators and practitioners alike to deepen their understanding of the various tax systems and the way certain issues are solved under different regimes, in order to encourage international trade and lay the groundwork for the removal of tax obstacles and related costs in global commerce."--Extracted from publisher website on March 25, 2014.
Author: Ashutosh Mishra
Publisher: Bloomsbury Publishing
ISBN: 9354354815
Category : Law
Languages : en
Pages : 280
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Book Description
About the book The book is a practical guide providing a pragmatic analysis of labelling and advertising aspects of the Legal Metrology Act, 2009 and the related laws. It covers the concepts as provided by the law coupled with the jurisprudence developed through the judgments of the Supreme Court as well as the High Courts under the present and erstwhile law relating to weights and measures. The book strives to act as a guide on the practical difficulties in application of the law and proactive measures which may be taken to ensure due compliances in terms of the Legal Metrology Law in India. The book will be of immense use for in-house counsels looking after regulatory compliances in a company, directors and the personnel looking after the sales and logistics of a business, e-commerce companies dealing in sale of packaged commodities, advocates and law students. Key features ? Analysis of structure and application of Legal Metrology Law on packages, advertisements and other modes of communication. ? Elaborate discussion on concepts of pre-packaged commodities, Industrial/institutional consumers, retail and wholesale packages, kits, multipurpose packages, transportation boxes etc. ? Covers disclosures to be made on different type of packages, time of declaration on imported and indigenous packages, format for printing of labels and practical difficulties faced at factory as well as dealership level. ? Understanding liability of company personnel, directors, e-commerce companies etc. on violation of the provisions of the Act. ? Guidance on general areas of focus of legal metrology authorities while making investigation/enquiry on business and litigation management thereafter. ? Conceptual guide aimed at a wide array of readers such as advocates, chartered accountants, in-house legal officers and law students. ? Ready reference table on common mistakes and best business practices along with sample labels. ? Contains upto-date relevant Acts and Rules related to labelling and advertising under Legal Metrology.
Author: Dr. H.C. Mehrotra, Prof. V.P. Agarwal
Publisher: Sahitya Bhawan Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 348
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Book Description
About the Goods and Services Tax (G.S.T) Book: • The law stated in the book is as amended upto October, 2022 • Amendments in GST made by the Finance Act, 2022 have been duly incorporated in the book. • Most authentic, up-to-date and comprehensive text book on GST. • The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. • In the present revised edition almost all the chapters have been thoroughly revised and updated. • At the end of each chapter large number of MCQ and Short Questions with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. • Law relating to GST has been discussed thoroughly in easy language and in lucid style. • Every chapter contains complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.
Author: Gagan Kumar
Publisher: Bloomsbury Publishing
ISBN: 9354350437
Category : Law
Languages : en
Pages : 500
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Book Description
About the Book This book is an easy reference and how to do guide for handling prosecution matters under the Income-tax Act, 1961 and GST Laws. This book would be of immense help to Chartered Accountants and other tax practitioners who generally do not practice before the trial courts. It covers the journey of prosecution provisions and how it evolved over a period of time. Testimonials “This is very timely and much needed guidance for practitioners, in-house counsels and students alike. Gagan does a great job in tracing the legislative history, judicial precedents and applicable statutes in relation to tax prosecution in a lucid manner.” Abhishek Chawla Tax Director- Xerox Corp, USA “To write about a complicated subject like prosecution under income tax law, that too in a clear, lucid and authoritative manner, in itself is an achievement. It is indeed heartening to see the seamless manner in which this complex web of Criminal Procedure Code and Income-tax Act, 1961 has been emancipated by the author.” Sunil Gupta Ex-IRS & Joint Secretary (TPL) CBDT, Ministry of Finance, New Delhi “The book demystifies in clear simple language a complex piece of domestic legislation all ably put in spotlight.” Girish Punwani Direct Tax (GM), Maruti Suzuki Inida Limited.
Author: Joyce L. Epstein
Publisher: Corwin Press
ISBN: 1483320014
Category : Education
Languages : en
Pages : 508
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Book Description
Strengthen programs of family and community engagement to promote equity and increase student success! When schools, families, and communities collaborate and share responsibility for students′ education, more students succeed in school. Based on 30 years of research and fieldwork, the fourth edition of the bestseller School, Family, and Community Partnerships: Your Handbook for Action, presents tools and guidelines to help develop more effective and more equitable programs of family and community engagement. Written by a team of well-known experts, it provides a theory and framework of six types of involvement for action; up-to-date research on school, family, and community collaboration; and new materials for professional development and on-going technical assistance. Readers also will find: Examples of best practices on the six types of involvement from preschools, and elementary, middle, and high schools Checklists, templates, and evaluations to plan goal-linked partnership programs and assess progress CD-ROM with slides and notes for two presentations: A new awareness session to orient colleagues on the major components of a research-based partnership program, and a full One-Day Team Training Workshop to prepare school teams to develop their partnership programs. As a foundational text, this handbook demonstrates a proven approach to implement and sustain inclusive, goal-linked programs of partnership. It shows how a good partnership program is an essential component of good school organization and school improvement for student success. This book will help every district and all schools strengthen and continually improve their programs of family and community engagement.
