Author | : YASH GUPTA |
Publisher | : YASH GUPTA |
Total Pages | : 324 |
Release | : 2023-10-15 |
Genre | : Law |
ISBN | : 9359966126 |
Goods and Services Tax (GST) is an indirect tax imposed on supply of goods and services. The book has 16 Chapters covering topics: 1. Introduction to GST 2. Levy & Collection of GST 3. Registration 4. Supply, 5. Time of Supply 6. Place of Supply 7. Value of Supply 8. Input Tax Credit 9. Invoice, Credit & Debit Notes 10. Accounts & Records 11. GST Returns 12. Payment of Tax 13. E-Way Bill 14. GST Refund, Offences & Penalties 15. Assessment 16. Anti-Profiteering Measure A good amount of examples and reasoning problems have been included and the language of the book is simple. The book brings about the essential concepts of GST, Legal and procedural aspects presented in a simplified manner via Flow Charts & Elaborate examples. The concepts explained in this book would be useful for Under-Graduate students of the various Commerce streams, Traders and General readers to understand and practically apply GST with ease. The book has been updated as per the latest revisions as on 1st September, 2023.