The paradigm shift from origin-based tax to destination based, aligning India to global VAT/ GST based tax from July 1, 2017, is stabilizing and to simplify the implementation of GST Law, the Government from time to time has brought in various notifications, circular etc.
Knowledge of amendments under GST is a pre-requisite to avail various benefits. Various notifications have been issued since roll out of GST regime on different aspects like introduction of e-way bill Rules, deferment of RCM provisions, and exemptions from compulsory registration etc. to facilitate the implementation of GST as smoothly as possible. In order to enhance the knowledge, it is essential for the professionals to study, analyse, update and discuss the changes taking place in GST Law. To enable these pursuits and grab professional opportunities lying ahead, the Indirect Taxes Committee of ICAI has come up with “E-Handbook on GST Amendments”.
This Handbook has been specifically designed to provide an in-depth knowledge of various aspects/provisions under GST which has undergone changes impeccable for smooth implementation of GST vide Notification, Circulars, Orders. Topic wise discussion of the relevant portion of Notification, Circulars, Orders will enable the readers to understand intricacies involved in GST Law and keep pace with rapid changes taking place in GST.
Not able to download from above link,Download the e book directly from page-2 , or email us your request for ebook on raniraj1950 at gmail.com with subject "E-book on amendments on GST by ICAI updated May-2018"
Content of Books
- 1. Administration 1
- 2. Levy and Collection of Tax 4
- A. Supply 4
- B. Reverse Charge Mechanism 7
- C. Electronic Commerce Operator 10
- D. Composition 11
- E. Classification 13
- 3. Time and Value of Supply 14
- A. Time of Supply 14
- B. Determination of Value of Supply 15
- 4. Input Tax Credit and Job Work 17
- 5. Registration 19
- 6. Tax Invoice, Credit and Debit Notes 23
- 7. Accounts and Records 25
- 8. Returns 26
- 9. Payment of Tax 44
- 10. Refunds 46
- 11. E-Way Bill 72
- 12. Advance Ruling 78
- 13. Appeals and Revision 79
- 14. Transitional Provisions with Rules 80
- 15. Miscellaneous 82
- A. Anti-Profiteering 82
- B. Job Work 83
- 16. Apportionment of Funds 90
- 17. Appendix for Amendments in Rate and Exemption for Goods &/or Services 93