Taxmann's GST How to Meet your Obligations (Set of 3 Vols) – 2700 + Page Commentary on Provisions of GST in a Lucid Manner, supported by Case Laws & various Examples | [Finance Act 2023] PDF Download
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![Taxmann's GST How to Meet your Obligations (Set of 3 Vols) – 2700 + Page Commentary on Provisions of GST in a Lucid Manner, supported by Case Laws & various Examples | [Finance Act 2023] PDF](https://books.google.com/books/content/images/frontcover/Ll68EAAAQBAJ?fife=w150-h200)
Author: S.S. Gupta
Publisher: Taxmann Publications Private Limited
ISBN: 9357782427
Category : Law
Languages : en
Pages : 32
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Book Description
This book is Taxmann's bestselling flagship commentary explaining every concept of GST lucidly. The noteworthy features of this book are as follows: • [Exhaustive GST Commentary] The various provisions contained in different statutes are discussed in sixty chapters • [Interlinking all Statutory Contents] Provides the scope of provisions of sections, rules, etc. • [Case Laws] Supported by judgements or orders of various Tribunals, High Courts and the Supreme Court. • [Illustrations/Examples]The provisions are also explained in different places by way of giving examples • [Simple & Lucid Language] The thirst of the book is to explain the provisions in layman's language so that it is understood very easily This book is trusted by all people in business & employees and has been regularly used by the departmental officers & courts for several years. This book is divided into three volumes with the following coverage: • Volumes 1 & 2 covers a 2,700+ page commentary on GST • Volume 3 covers the statutory portion of the GST The Present Publication is the 14th Edition and has been amended by the Finance Act 2023. This book is authored by S.S. Gupta & is divided into seven divisions, namely: • Basic Concepts • Exemption & Other Levies • Export & Import of Goods and Services • Procedures • Input Tax Credit • Appeals • Acts/Rules/Notifications/Circulars & Clarifications The detailed contents of the book are as follows: • Division One – Basic Concepts o Introduction & Basic Concepts o Constitutional Amendment o Transitional Provisions o Meaning & Scope of Supply and Levy of GST o Definition & Principle of Classification o Non-Taxable Supplies o Payment under Reverse Charge o Time of Supply & Change in Rate of Tax o Place of Supply o Value of Supply o Job Work, Scrap & Waste Generated at Job-Worker o Electronic Commerce Operator & Collection of Tax at Source o Tax Deducted at Source • Division Two – Exemption & Other Levies o Exemptions o Union Territory Goods & Services Tax o GST (Compensation to States) Act o Cess o Composition levy • Division Three – Export & Import of Goods and Services o Export of Goods, Services and Export Incentives o Deemed Exports, including EOU, STP o Special Economic Zone o Import of Goods & Services o Administration & Registration • Division Four – Procedures o Taxable Person, Tax Invoice, Credit & Debit Notes & E-Way Bill o Payment of Tax and Interest – Computation of Tax Liability o Returns o Assessment o Demand, Recovery and Adjudication o Refund of Taxes o Audit of Assesses's Accounts o Penalties, Confiscation & Fine o Arrest, Prosecution and Compounding o Advance Ruling o Inspection, Search & Seizure o Liability to Pay in Certain Cases o Goods and Services Tax Practitioners Scheme & Provisional Attachment o Anti-Profiteering Measure o Residual Matters • Division Five – Input Tax Credit o Introduction to Input Tax Credit o Input o Input Service o Capital goods o Utilization of Input Tax Credit o Conditions, Time Limit and Documents for Availment of Credit o Common Inputs and Input Services for Exempted and Taxable Supplies o Removal of Input, Capital Goods and Waste, including for Job-Work o Procedures and Records for Input Tax Credit o Input Service Distributor o Matching of Credit and Black Listing of Dealer o Recovery of Input Tax Credit o Miscellaneous Provisions • Division Six – Appeals o Appeal – General Provisions o Time Limit for Filing Appeal and Condonation of Delay o Pre-deposit of Duty for Entertaining Appeal o Departmental Appeal & Power of Revisional Authority o Appeal to Appellate Authority o Appeal before Goods & Services Tax Appellate Tribunal o Order of Appellate Tribunal o Procedure before Appellate Tribunal o Powers and Limitations of Appellate Tribunal o Appeal before High Court o Appeal before Supreme Court • Division Seven – Acts/Rules/Notifications/Circulars & Clarifications o Central Goods and Services Tax Act 2017 o Integrated Goods and Services Tax Act 2017 o Union Territory Goods and Services Tax Act 2017 o Goods and Services Tax (Compensation to States) Act 2017 o Central Goods and Services Tax Rules 2017 o Integrated Goods and Services Tax Rules 2017 o Goods and Services Tax Compensation Cess Rules 2017 o Goods and Services Tax (Period of Levy and Collection of Cess) Rules 2022 o UTGST (Andaman and Nicobar Islands) Rules 2017 o UTGST (Chandigarh) Rules 2017 o UTGST (Dadra and Nagar Haveli) Rules 2017 o UTGST (Daman and Diu) Rules 2017 o UTGST (Lakshadweep) Rules 2017 o Notifications o Circulars & Clarifications o List of Prescribed Forms o List of Notifications o List of Circulars & Clarifications
![Taxmann's GST How to Meet your Obligations (Set of 3 Vols) – 2700 + Page Commentary on Provisions of GST in a Lucid Manner, supported by Case Laws & various Examples | [Finance Act 2023] PDF](https://books.google.com/books/content/images/frontcover/Ll68EAAAQBAJ?fife=w80-h100)
Author: S.S. Gupta
Publisher: Taxmann Publications Private Limited
ISBN: 9357782427
Category : Law
Languages : en
Pages : 32
Get Book Here
Book Description
This book is Taxmann's bestselling flagship commentary explaining every concept of GST lucidly. The noteworthy features of this book are as follows: • [Exhaustive GST Commentary] The various provisions contained in different statutes are discussed in sixty chapters • [Interlinking all Statutory Contents] Provides the scope of provisions of sections, rules, etc. • [Case Laws] Supported by judgements or orders of various Tribunals, High Courts and the Supreme Court. • [Illustrations/Examples]The provisions are also explained in different places by way of giving examples • [Simple & Lucid Language] The thirst of the book is to explain the provisions in layman's language so that it is understood very easily This book is trusted by all people in business & employees and has been regularly used by the departmental officers & courts for several years. This book is divided into three volumes with the following coverage: • Volumes 1 & 2 covers a 2,700+ page commentary on GST • Volume 3 covers the statutory portion of the GST The Present Publication is the 14th Edition and has been amended by the Finance Act 2023. This book is authored by S.S. Gupta & is divided into seven divisions, namely: • Basic Concepts • Exemption & Other Levies • Export & Import of Goods and Services • Procedures • Input Tax Credit • Appeals • Acts/Rules/Notifications/Circulars & Clarifications The detailed contents of the book are as follows: • Division One – Basic Concepts o Introduction & Basic Concepts o Constitutional Amendment o Transitional Provisions o Meaning & Scope of Supply and Levy of GST o Definition & Principle of Classification o Non-Taxable Supplies o Payment under Reverse Charge o Time of Supply & Change in Rate of Tax o Place of Supply o Value of Supply o Job Work, Scrap & Waste Generated at Job-Worker o Electronic Commerce Operator & Collection of Tax at Source o Tax Deducted at Source • Division Two – Exemption & Other Levies o Exemptions o Union Territory Goods & Services Tax o GST (Compensation to States) Act o Cess o Composition levy • Division Three – Export & Import of Goods and Services o Export of Goods, Services and Export Incentives o Deemed Exports, including EOU, STP o Special Economic Zone o Import of Goods & Services o Administration & Registration • Division Four – Procedures o Taxable Person, Tax Invoice, Credit & Debit Notes & E-Way Bill o Payment of Tax and Interest – Computation of Tax Liability o Returns o Assessment o Demand, Recovery and Adjudication o Refund of Taxes o Audit of Assesses's Accounts o Penalties, Confiscation & Fine o Arrest, Prosecution and Compounding o Advance Ruling o Inspection, Search & Seizure o Liability to Pay in Certain Cases o Goods and Services Tax Practitioners Scheme & Provisional Attachment o Anti-Profiteering Measure o Residual Matters • Division Five – Input Tax Credit o Introduction to Input Tax Credit o Input o Input Service o Capital goods o Utilization of Input Tax Credit o Conditions, Time Limit and Documents for Availment of Credit o Common Inputs and Input Services for Exempted and Taxable Supplies o Removal of Input, Capital Goods and Waste, including for Job-Work o Procedures and Records for Input Tax Credit o Input Service Distributor o Matching of Credit and Black Listing of Dealer o Recovery of Input Tax Credit o Miscellaneous Provisions • Division Six – Appeals o Appeal – General Provisions o Time Limit for Filing Appeal and Condonation of Delay o Pre-deposit of Duty for Entertaining Appeal o Departmental Appeal & Power of Revisional Authority o Appeal to Appellate Authority o Appeal before Goods & Services Tax Appellate Tribunal o Order of Appellate Tribunal o Procedure before Appellate Tribunal o Powers and Limitations of Appellate Tribunal o Appeal before High Court o Appeal before Supreme Court • Division Seven – Acts/Rules/Notifications/Circulars & Clarifications o Central Goods and Services Tax Act 2017 o Integrated Goods and Services Tax Act 2017 o Union Territory Goods and Services Tax Act 2017 o Goods and Services Tax (Compensation to States) Act 2017 o Central Goods and Services Tax Rules 2017 o Integrated Goods and Services Tax Rules 2017 o Goods and Services Tax Compensation Cess Rules 2017 o Goods and Services Tax (Period of Levy and Collection of Cess) Rules 2022 o UTGST (Andaman and Nicobar Islands) Rules 2017 o UTGST (Chandigarh) Rules 2017 o UTGST (Dadra and Nagar Haveli) Rules 2017 o UTGST (Daman and Diu) Rules 2017 o UTGST (Lakshadweep) Rules 2017 o Notifications o Circulars & Clarifications o List of Prescribed Forms o List of Notifications o List of Circulars & Clarifications
![Taxmann's GST on Services [CGST/IGST Amdt. Act 2023] – Comprehensive commentary on the law relating to GST on (45+) services supported by case laws & various examples PDF](https://books.google.com/books/content/images/frontcover/VyLbEAAAQBAJ?fife=w80-h100)
Author: S.S. Gupta
Publisher: Taxmann Publications Private Limited
ISBN: 9357787585
Category : Law
Languages : en
Pages : 24
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Book Description
This book is a comprehensive commentary on the law relating to GST on services. It caters to a broad spectrum of specific problems on GST on services (totalling 45+ services) supplied by the supplier to the business entity or consumer. This book is divided into three sections, which are listed as follows: • Section 1 – Incorporates discussion on General Provisions of Supply, Classification, Valuation, Registration, Payment under Reverse Charge and Refunds • Section 2 – Incorporates provisions of Input Tax Credit • Section 3 – Incorporates discussion on each of the Specific Services The Present Publication is the 2nd Edition, amended by the Finance Act 2023, CGST (Amendment) Act 2023, IGST (Amendment) Act 2023 and updated till 10th September 2023. This book is authored by S.S. Gupta with the following noteworthy features: • [Categorisation of Different Types of Services in 45+ Categories] along with separate chapters that are incorporated to deal with the issues of each category of service • [Discussions are Supported by Case Laws] rendered in the context of Service Tax or Excise Duty • [Reference to Circulars] issued under Service Tax & GST that are relevant to the discussions are also stated in each chapter • [Interpretation of Statutory Provisions are Supported by Case Laws & Circulars] which will enable supplier of services to comply with the statutory provisions • [Illustrations/Examples] The provisions are also explained in different places by way of giving examples • [Simple & Lucid Language] The thirst of the book is to explain the provisions in layman's language so that it is understood very easily The detailed contents of the book are as follows: • Division One – Overview of GST o Basic Concepts and Definition o Meaning and Scope of Supply and Levy of GST o Non-taxable Supplies o Payment under Reverse Charge o Time of Supply and Change in Rate of Tax o Place of Supply o Value of Supply o Job Work, Scrap & Waste Generated at Job-Worker o Electronic Commerce Operator & Collection of Tax at Source o Tax Deducted at Source o Exemptions o Composition Levy o Export & Import of Services (including Supplies to SEZ) o Registration o Taxable Person, Tax Invoice, Credit & Debit Notes o Refund of Taxes • Division Two – Input Tax Credit o Input o Input Service o Capital Goods o Utilisation of Input Tax Credit o Conditions, Time Limit and Documentation for Availment of Credit o Common Inputs and Input Services for Exempted and Taxable Supplies o Removal of Input, Capital Goods and Waste, including for Job Work o Input Service Distributor • Division Three – GST Provisions for Specific Services o Accommodation Services o Advertisement Services o Agents/Intermediaries o Agriculture Income o Authors, Journalist, Music Composer, Photographer, Artist o Banking Services o Betting, Gambling & Lottery Services o Broadcasting o Charitable Organisation/Religious Trust o Cleaning Services o Clubs or Associations o Construction – Residential o Construction – Commercial o Courier Services o Education and Related Services o Entertainment and Amusement o Financial Services o Food Supply – Catering/Restaurant o Freight Forwarders o Goods Transport Agency Services o Government/Local Authorities o Healthcare and Veterinary Services o Hiring, Leasing, Licensing of Goods o Information Technology and Online Information and Database Access for Retrieval Services o Insurance Service o Intellectual Property Services o Intellectual Job Work o Legal Services o Maintenance and Repair o Manpower Recruitment and Supply Service o Mining Service o Merger, Demerger, Slump Sale, Acquisition, Corporate Re-structuring o Miscellaneous Service o Organising/Admission to Event o Port/Airport Services o Power Sector Services o Professional Services o Refraining, Tolerating and Act or Situation o Rent-A-Cab o Renting of Immovable Property o Security Services o Sports Related Services o Stock/Other Exchanges o Telecommunication Services o Testing or Analysis Services o Tour Operator Service o Transportation of Goods (Other than GST and Courier) o Transportation of Passengers o Travel Agent Services
![Taxmann’s GST Investigations Demands Appeals & Prosecution – Lucid Commentary on Statutory Provisions with Past & Emerging Jurisprudence, Landmark Cases, Recent Orders, etc. | [Finance Act 2023] PDF](https://books.google.com/books/content/images/frontcover/Jd--EAAAQBAJ?fife=w80-h100)
Author: Dr. G. Gokul Kishore
Publisher: Taxmann Publications Private Limited
ISBN: 9356221243
Category : Law
Languages : en
Pages : 35
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Book Description
This book provides a concise commentary & practical guidance on the past & emerging jurisprudence as per the Orders of various High Courts & Ratio of judgements on the following: • Search, Seizure, Summons and Statements • Arrest, Bail, Provisional Attachment, Demands, Penalty & Confiscation The objective of this book is to sensitize both taxpayers and tax officers to their rights and obligations when: • Investigations are undertaken; • Records and documents are seized; • Officials from companies are summoned, and • Statements are recorded. This book will be helpful for taxpayers, departmental officers, members of the bar & bench, professionals and the judiciary to appreciate the intricate points and issues arising from the implementation of the relevant provisions conferring wide powers on the officers. The Present Publication is the 2nd Edition, amended by the Finance Act 2023 and updated till 28th April 2023. This book is authored by Dr. Gokul Kishore & R. Subhashree, with the following noteworthy features: • [Commentary/Practical Guide] This book is intended to serve as a commentary and also a practical guide to all stakeholders on the provisions and issues emerging from various orders passed by High Courts on search, summons, arrest, bail, provisional attachment, demands, penalty and confiscation • [Analysis of the Statutory Provisions featuring Landmark Cases & Recent Orders] Instances of the use of search and seizure powers have been increasingly visible. This book analyses the provisions along with the landmark cases on this subject and the recent orders under GST law. • [Analysis includes the Previous & Current Regime of Indirect-taxes] While arrest and prosecution powers have been in the statute book under the pre-GST tax laws, the frequency of invocation of such powers in the GST regime is high. Various orders on bail, conditions for bail and validity of arrest passed by High Courts have been discussed to comprehend the scope, limitations and interpretation of the provisions • [Threadbare Analysis with Established Jurisprudence & Principles Evolved over the Years] Proceedings for tax recovery commence with demand notice or show cause notice followed by an adjudication order, and the dispute is carried in an appeal if either party is aggrieved. The provisions under GST law on demands, adjudication, appeals, revision and recovery action have been subjected to threadbare analysis with the help of established jurisprudence and principles evolved over the years The structure of the book is as follows: • [Introduction] The first chapter provides an introduction to highlight the importance and relevance of this book in today’s context and also the jurisprudence on certain established principles laid down under pre-GST laws • [Inspection, Search and Seizure] The second chapter on inspection, search, and seizure provides easy-to-understand commentary on various sub-sections of Section 67 of the CGST Act along with departmental instructions, FAQs, landmark judgments and orders passed by High Courts under GST • [Summons for Attendance and Production of Documents] Process of issuance of summons to employees of companies/entities for either attendance before investigating officers for tendering statements and production of documents and records, the scope of the power, rights of taxpayers when such powers are exercised, and duties of the tax department are thoroughly discussed in the third chapter • [Audit and Access to Business Premises] The fourth chapter deals with the audit by officers of the tax department and access to business premises of taxpayers wherein besides analysis of the provisions, the statutory requirements to be complied with by taxpayers have been briefly explained • [Detention, Seizure and Release of Goods and Conveyances in Transit] Powers of the tax officers to detain vehicles and goods while in transit and remedies available to taxpayers for release of such detained/seized vehicles and goods form the subject of discussion in the fifth chapter • [Demands & Adjudication] Issuance of show cause notice for demand of tax not paid or short paid or wrongly availed input tax credit and passing of order after adjudication process have been subjected to in-depth examination supported by a large body of significant judgments in the sixth chapter • [Confiscation of Good or Conveyance and Penalty] The seventh chapter provides an essential understanding of the provisions on confiscation of goods and conveyances and penalties • [Appeals and Revision] Remedy of appeal before the first Appellate Authority and then appeal to GST Appellate Tribunal, High Court and the Supreme Court have been elaborately elucidated in the eighth chapter for the benefit of taxpayers, tax officers and tax practitioners • [Arrest, Bail and Prosecution] A nuanced analysis of extreme powers of arrest and criminal prosecution for specified offences along with bail provisions and compounding of offences and the principles laid down in significant judgments on the use of such powers form part of the ninth chapter • [Provisional Attachment & Recovery of Dues] Provisional attachment of property, including bank account and various modes contemplated under the law for recovery of tax dues, have been exhaustively explained in the tenth chapter • [Burden of Proof and Certain Procedures] Burden of proof and other provisions relevant to the subject covered in this book have been discussed in the eleventh chapter.
Author: S. S. Gupta
Publisher:
ISBN: 9788171946280
Category :
Languages : en
Pages : 2615
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Book Description
ABOUT THE BOOK AS AMENDED BY FINANCE (NO.2) ACT 2009 & INCORPORATING NOTIFICATION ISSUED ON 31 ST AUGUST 2009 ON NEW SERVICES Volume I : *Basic Propositions *Exemptions *Export & Import of Services *Valuation of Taxable Services *Advertising Agency's Services to Outdoor Caterer's Services Volume II: *Packaging Activity Services to Works Contract Services *Registration/Payment of Tax/Returns, etc. *CENVAT Credit *Reckoner of Services Liable to Tax
Author:
Publisher:
ISBN: 9788184781861
Category : Sales tax
Languages : en
Pages :
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Book Description
Comprehensive commentary, incorporates full text of the act, rules, and notifications.
Author: Sandeep Baldava
Publisher: Bloomsbury Publishing
ISBN: 935435114X
Category : Business & Economics
Languages : en
Pages : 600
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Book Description
About the book Frauds and economic crime rates remain at a record high, impacting more and more companies in diverse ways than ever before. The only way to reduce the impact of such frauds is to get a detailed understanding of the subject and adopt preventive measures instead of reactive measures. Fraud reporting is one of the most important themes in the current corporate governance scenario. Considering the importance of this area, various regulators have come out with reporting requirements in the recent past with an aim to ensure adequate and timely reporting of frauds. In this context, understanding of the roles and responsibilities of various stakeholders is pertinent. This book is an attempt by authors to provide a comprehensive publication on the two specialised areas – 'Forensic Investigations' and 'Fraud reporting'. The book addresses two key corporate governance requirements top on the agenda of regulators, enforcement agencies, boards and audit committees: 1. Rules, roles and responsibilities of key stakeholders towards: · Reporting of frauds under governance regulations in India · Prevention, detection and investigation of frauds 2. Practical approach for conducting forensic investigations in India Practical tips, case studies and expert insights: In addition to covering a gist of the topic with relevant provisions, and authors' viewpoint, key chapters also include relevant seasoned expert's take on the topic based on their vast practical experience. Each expert has more than three decades of experience including the last two decades in leadership roles. The idea was to present a practitioner's perspective based on practical experience in their role as an independent director or CEO or CFO, etc. More than 100 case studies are presented in the book to explain different concepts and learnings from various frauds discovered and investigated in India over the last two decades. Few of the Questions addressed in the book: · Is there a requirement to report all frauds to the regulators? · Who is responsible for reporting? · What is the role of audit committee, CEO, CFO, CHRO, internal/external auditors in prevention, detection, investigation and reporting of frauds? · Can an organization ignore anonymous complaints? · Can one access data from personal devices of employees during an investigation? · How can one use forensic interviews as an effective tool to establish fraud? · Is WhatsApp chat accepted as an evidence? · Once fraud is established what are the next steps an organisation is expected to initiate? · What is the difference between an audit and an investigation? · How the approach to forensic investigations has evolved over the last two decades in India? · Can we blindly rely on technology to prevent and detect frauds? · Evolving methods for prediction, prevention and detection of frauds?
Author: Sourish Mohan Mitra
Publisher: Bloomsbury Publishing
ISBN: 9354353746
Category : Law
Languages : en
Pages : 436
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Book Description
About the Book Real estate touches everyone at some point of time in their lives and is much more than buying, selling or leasing immoveable property. It is a whole economy in itself and is often called one of the key drivers of the economy. This book contains a collection of real-life situations faced by common people while undertaking real estate transactions. It provides historical perspective for the current legislations and their evolution from the 19th century British India through more than seventy four years of independent India to the 21st century. It captures modern day practices, malpractices and reforms in the real estate sector. The book endeavours to bring out the practical nuances of dealing in real estate through numerous judicial pronouncements and contractual scenarios, which will enable everyone to understand the legal aspects and make informed choices while undertaking real estate transactions. Key Features - A curated commentary on real estate laws in India that is easy to read, comprehend and apply by everyone including lawyers, students, businessmen, investors, entities, organisations and the common people. - Holistic coverage of laws relating to real estate including their origin, evolution, and impact on modern-day governance structure. - Compilation of case laws spanning over a century showcasing the active role played by the judiciary in interpreting the law. - Highlights the complexities of maintaining records and administrative angle which led to reforms and easy access for the general public. - Underlines the importance of financial funding and sources to secure credit for real estate matters. - Special focus on environmental damage due to expanding real estate requirements, its implications and legal recourse. - Dedicated chapter on common malpractices and fraudulent activities. - Practical instances on how to gear up to handle real estate transactions and avoid common pitfalls.
Author: Anne Griffin Perry
Publisher: Mosby
ISBN: 9780323066938
Category : Clinical medicine
Languages : en
Pages : 0
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Book Description
This convenient, money-saving package includes Potter and Perry's Clinical Nursing Skills and Techniques, 7th edition, and Mosby's Nursing Video Skills 3.0 - Student Online Version.
Author: Michael Clarke
Publisher: Oxford University Press, USA
ISBN: 0199569924
Category : Art
Languages : en
Pages : 282
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Book Description
Searchable database of over 1,900 terms used in the wide variety of visual media that makes up the art world.
Author: Rakesh Garg
Publisher: Bloomsbury Publishing
ISBN: 9390176360
Category : Business & Economics
Languages : en
Pages : 1600
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Book Description
About the book and key features This book comprehensively discusses various provisions, procedures and compliances prescribed under the GST Laws. It is a very useful handbook for professionals, corporates and regulators, as all the provisions have been explained in a lucid manner. The book has been divided into three parts. Part A: Important Reference Tables Part B: Commentary (Detailed analysis of provisions of GST through illustrations, tables and graphs) Part C: GST Rates (Comprises of upto date list of GST rates on goods and services) Highlights Important reference tables containing compliance chart with limitation periods, non-creditable supplies, penalties and offences, etc covering the vital provisions under the GST law Detailed commentary on GST provisions through illustrations/ tables/graphs Upto-date HSN Code-wise rates and exemptions in GST – Goods and Services along with scheme of classification of services and the corresponding explanatory notes Free online access to GST Laws for the readers
