This latest Book on GST comprises of two volumes to cover the subject in its entirety. Volume I covers extensive discussion on the provisions of GST Law and Rules made thereunder. Volume II consists of GST Bare Acts, Rules and all latest notifications and Circulars at one place for easy reference. With all the updated provisions along with recent notifications, circulars and press releases, at one place, this Book will definitely be a building block for smooth sailing in GST.
KEY FEATURES OF THE BOOK
Power Point presentations with discussion/analyses on CGST, SGST, IGST, UTGST and GST Compensation Cess Laws along with the Rules made thereunder for easy digest
Pictorial representation along with discussion on various domains - viz. supply of goods/services - intra-state and inter-state, principles of place of supply & time of supply, taxable person, exports and imports, job work, GST rates, transitional provisions, appeals and revision, demand and recovery etc.
Analysis of meaning of key terms viz. ‘Supply’, ‘Goods’, ‘Services’, ‘Taxable person’, ‘Consideration’ etc.
Principles of Time of Supply and Place of Supply discussed with multiple examples and practical illustrations for conceptual clarity
Gist of documents, information, procedure, etc., for migrated registrants and new registrations in GST
Discussion on flow of input tax credit in GST with illustrations
Case Studies for bringing clarity on various aspects of ‘Valuation’ – Transaction Value, Related party transactions, valuation in case of stock transfers, money exchanger etc.
Exports, Imports and supplies to SEZs in GST along with documentation required vis-a-vis refund mechanism
Flowcharts on various Rules and procedural aspect of GST - Registration, Payment, Invoice, Returns and Refund
Diagrammatic presentation of various provisions for Assessment & Audit, Demands & Recovery and Offences & Penalties
Procedural flowcharts for Appeals & Revision and Advance Ruling
Transitional issues under GST along with guidelines to ensure smooth transition and no loss of credit
Journal Entries for various scenarios in GST to provide clarity from accounting perspective
Impact of GST on manufacturers, traders and service sectors
Likely challenges on the road to GST implementation and business re-modelling
Discussion on contentious issues under the GST Law which requires clarification from Government
All updated provisions and rules along with various Notifications, Circulars, Clarifications, etc.
Our sincere thanks to you for providing your continuous support and blessings at all time and we are sure that you will find this book user-friendly and easy to understand. Your feedback and suggestions are important for us. Please do write back to us with your valuable suggestions and inputs.
This book can be ordered online at: https://www.makemydelivery.com/product/pooja-law-house-gst-reader-gst-made-easy-bimal-jain-isha-bansal-edition-july-2017/
Or buy it from your nearby Bookstores across the Country
CA Bimal Jain
A2Z Taxcorp LLP
Tax and Law Practitioners