GST Made Easy provides an Updated, Comprehensive & Simplified Analysis of each provision of the GST Law. The objective behind this book is that the understanding of GST should be as easy as ABC. This book provides answers to all your practical queries on GST.
The Present Publication is the 10th Edition, authored by CA (Dr.) Arpit Haldia & updated till 15th June 2021, with the following noteworthy features:
- [Focus on Analysis of Substantive Provisions of the GST Law] such as supply, time of supply, place of supply, value of supply, input tax credit, etc.
- [Guidance on all Procedural Provisions] relating to registration, composition scheme, returns, liability to pay tax, etc.
- [Coverage of Provisions of the GST Law] such as assessment, demand & recovery, refunds, e-way bill, job work, etc.
The contents of the book are as follows:
- An Overview of GST
- Person Liable to Pay Tax in GST
- Registration in GST
- What is Supply
- Time of Supply of Goods
- Time of Supply of Services
- Value of Supply
- Place of Supply
- Determination of Supply in the Course of Inter-State Trade or Commerce or Intra-State Supplies
- Job Work
- Invoice, Credit and Debit Notes
- Input Tax Credit
- Payment of Taxes
- Brief about Persons requiring Mandatory Registration
- Composition Levy – For Supplier of Goods and for Persons Engaged in Making Supplies Referred to in Clause (b) of Paragraph 6 of Schedule II
- Accounts and Records
- E-Way Bill
- Advance Ruling
- Composition Scheme for Services or Mixed Suppliers
- Demand and Recovery
- Rule 86B – Payment of 1% of Output Liability in Cash
About the author
CA (Dr.) Arpit Haldia is in Practice since 2002. He has handled areas relating to Direct Tax, VAT and Audit assignments and possesses special expertise in Value Added Tax in Rajasthan. He has been regularly appearing before the appellate authorities under Income Tax and Rajasthan Value Added Tax Act.
He had been awarded Ph.D. in “Comparative Study of Existing system of Sales Tax and Proposed system of Value Added Tax”. He has made an in-depth study on the subject of Goods and Service Tax. His articles on VAT, GST and direct tax have been published on various websites and published in local journals and newspapers.
He has been a regular speaker in Seminar, Conferences and study circle meetings organized by Various Committees of ICAI, Branches of the Institute of Chartered Accountants of India and other trade and professional bodies.