Bharat’s Beginner’s Guide to Goods & Services Tax for B.Com, BBA, M.Com, MBA & Other Specialised Studies by KAMAL GARG & NEERAJ KUMAR SEHRAWAT Edition 2018

CONTENTS:

OVERVIEW OF GOODS AND SERVICES TAX
DETERMINATION OF GST LIABILITY
CLASSIFICATIO AND RATES
PLACE OF SUPPLY
TIME OF SUPPLY
VALUE OF SUPPLY
EXEMPTIONS
INPUT TAX CREDIT
COMPOSITION SCHEME
REVERSE CHARGE
IMPORT OF GOODS AND SERVICES
EXPORT OF GOODS AND SERVICES
STOCK TRANSFER AND JOB WORK
REFUND UNDER GST
TRANSITIONAL AND OTHER PROVISIONS
REGISTRATION
MIGRATION
TAX INVOICE AND OTHER DOCUMENTS
FILING OF RETURN
PAYMENT OF GST
MATCHING CREDIT
ASSESSMENT IN GST
AUDIT
ANTI PROFITEERING MEASURES
INSPECTION SEARCH SEIZURE AND ARREST
RECOVERY OF TAX
GST PRACTITIONER
ADVANCE RULINGS
APPEALS AND REVIEW MACHANISM UNDER GST
GST COMPLIANCES RATING
ILLUSTRATIONS ON GST
PRACTICE POINTER QUERIES AND SOLUTION ON GST
GST EXEMPTION NOTIFICATION RELATED TO SERVICES
CARTEGORIES OF SERVICE ON WHICH TAX WILL PAYABLE UNDER REVERSE CHARGE MECHANISM UNDER CGST ACT