Download or read book Goods and Services Tax in India written by R. Kavita Rao and published by Cambridge University Press. This book was released on 2019-05-23 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studies the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977.
Download or read book Goods and Services Tax GST in India written by B. Viswanathan and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Restructuring of the tax system has constituted a major component of fiscal reforms in India since 1991. The main focus of the tax reforms has been on simplification and rationalization of both direct and indirect taxes, with the objective of augmenting revenues and removing anomalies in the tax structure. Tax reforms in recent years have brought the tax system much closer to international tax practices. The current structure of taxes on goods and services in India is highly complex, riddled with exemptions, and characterized by complicated compliance procedures. The strategy of the Government in respect of indirect taxes is to continue the tariff reforms process towards mean Asian levels of customs tariff, convergence towards a single rate of excise duty (with some exceptions), widening of service tax base, and a phased move towards a fully-integrated goods and services tax (GST). This book traces the evolution of taxation of goods and services (indirect taxes) in India during the post-Independence period. More importantly, it analyzes the present structure of indirect taxes and the harmonization measures undertaken by the Government in this regard. It also examines and sets forth core issues pertaining to the proposed national level GST which is expected to be rolled out in the near future. [Subject: India Studies, Economics, Taxation, Public Finance, Public Policy, Business]
Download or read book Goods and Services Tax GST in India written by M. M. Sury and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recently introduced Goods and Services Tax (GST) is the biggest tax reform in the fiscal history of India. After missing several deadlines and overcoming almost a decade of political differences, the GST finally saw the light of day on July 1, 2017. Implementation of the GST leaves behind an inefficient, complicated and fragmented indirect tax system. The GST has subsumed a profusion of Central and State indirect taxes to create a single unified market. It is slated to make India a seamless national market, boosting trade and industry and, in turn, growth rate. The GST is expected to represent a leap forward in creating a much cleaner dual VAT. Common base and common rates will facilitate administration and improve compliance while also rendering manageable the collection of taxes on inter-State sales. By amalgamating a large number of Central and State taxes into a single tax and allowing set-off of prior-stage taxes, it would mitigate the ill effects of cascading or pyramiding and pave the way for a common national market. The ntroduction of the GST would also make India's products competitive in the domestic and international markets. This book explains various aspects of the GST in non-technical language for the benefit of a cross-section of readers, including teachers and students of economics, commerce, law, public administration, business management, legislators, business executives, and others interested in understanding the basics of the GST. [Subject: Business & Economics, India Studies, Taxation, Law, Public Policy]
Download or read book GST in India written by Pinaki Chakraborty and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Burning India written by BRIG (RETD) G. B. REDDY and published by BecomeShakespeare.com. This book was released on 2020-10-20 with total page 1024 pages. Available in PDF, EPUB and Kindle. Book excerpt: NATIONAL SECURITY STRATEGY
Download or read book Goods and Services Tax G S T written by Dr. H.C. Mehrotra, Prof. V.P. Agarwal and published by Sahitya Bhawan Publications. This book was released on 2020-07-01 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Goods and Services Tax Book: The law stated in this book is as amended up to June 2020. Most authentic, up-to-date, and comprehensive textbook on GST. The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. In the present revised edition almost all the chapters have been thoroughly revised and updated and a chapter on Payment and Refund of Tax (with TDS and TCS) has been completely rewritten. At the end of each chapter large number of MCQ and Short Questions (Over 300 in number) with Ans. have been given which enables students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. Law relating to GST has been discussed thoroughly in easy language and in a lucid style. The questions asked in recent university examinations have been incorporated in the book. Every chapter contains a complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.
Download or read book Goods and Services Tax GST In India written by Dr. Venkatesh Shantapppa Katke and published by Lulu.com. This book was released on with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Restart written by Mihir Sharma and published by Random House India. This book was released on 2016-03-01 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Restart, Mihir S. Sharma shows what can and must change in India's policies, its administration and even its attitudes. The answers he provides are not obvious. Nor are they all comforting or conventional. Yet they could, in less time than you can imagine, unleash the creativity of a billion hopeful Indians.
Download or read book International VAT GST Guidelines written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Download or read book The Oxford Handbook of the Indian Constitution written by Sujit Choudhry and published by Oxford University Press. This book was released on 2016-05-03 with total page 1328 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Indian Constitution is one of the world's longest and most important political texts. Its birth, over six decades ago, signalled the arrival of the first major post-colonial constitution and the world's largest and arguably most daring democratic experiment. Apart from greater domestic focus on the Constitution and the institutional role of the Supreme Court within India's democratic framework, recent years have also witnessed enormous comparative interest in India's constitutional experiment. The Oxford Handbook of the Indian Constitution is a wide-ranging, analytical reflection on the major themes and debates that surround India's Constitution. The Handbook provides a comprehensive account of the developments and doctrinal features of India's Constitution, as well as articulating frameworks and methodological approaches through which studies of Indian constitutionalism, and constitutionalism more generally, might proceed. Its contributions range from rigorous, legal studies of provisions within the text to reflections upon historical trends and social practices. As such the Handbook is an essential reference point not merely for Indian and comparative constitutional scholars, but for students of Indian democracy more generally.
Download or read book GST Guide for Students written by Ca Vivek Kr Agrawal and published by . This book was released on 2020-06-14 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is specially for Beginners and Students who wants to have comprehensive knowledge about GST.Book contains more than 100 examples to make the reader understand about the new tax law in a very easy and clear manner.Book is not overloaded with too many stuff but has been kept simple with diagram and question answer patter. Language is too easy and topics are kept simple for the learner to have easy understanding.Broadly all the topic has been covered namely - Basic, CGST, SGST, IGST, Registrations, Time Value & Place of Supply, Input Tax Credit, Payments, Invoicing, Accounts & Records, Reverse Charge, TDS TCS, Composition Scheme, Return filing, Job Work, Refunds, Penalty, Assessments, Appeal and related provisions.Book is written by Vivek Kr Agrawal, who is a practicing CA and qualified Lawyer. He is having more than 10 years of knowledge in the taxation field. He is associated with various Management Institutes and delivers lectures on Taxation.
Download or read book Comprehensive GST Law Referencer written by Puneet Agrawal and published by Bloomsbury Publishing. This book was released on 2021-09-20 with total page 2500 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. This book comprises of full text of all Central Acts (CGST, IGST, UTGST, and GST Compensation to States) and their respective Rules, Notifications, Forms, Circulars and Orders related to GST. 2. This book contains Cross-referencing of relevant Notifications, Rules, Forms, Circulars and Orders (with description) with each section, and vice-versa. 3. It also contains all notifications (except rate notifications), circulars and orders duly indexed with description alongwith reference of relevant sections/rules. 4. This cross referencing will help the readers to know the relevant related provisions at one place instead of going through the whole of lot of rules, notifications, circulars and orders. 5. This book contains notifications as originally issued as also the notifications as amended from time to time. Amendments, if any, in each notification is presented in form of a table above every notification along with brief gist of amendment which will help the readers to know the amendments in a single glance. 6. The Detailed Table of Contents relating to notifications (Part-2) and circulars/orders (Part-3) contains brief description of each notification/circular/order which will help the readers to easily locate the relevant notification/circular/order which he is searching for. 7. This book will be constantly and timely updated.
Download or read book Goods and Services Tax GST written by Anjali Agarwal and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: National level goods and services tax (GST) is India's most ambitious indirect tax reform. Its objective is to levy a single uniform tax across India on goods and services. GST, when implemented, would replace a number of Central and State taxes, making India more of a national integrated market, and bring more producers into the tax net. The changeover to GST, it is claimed, would significantly contribute to the buoyancy of tax revenues, acceleration of growth, and generation of many positive externalities. The present edited volume contains 19 research articles (divided into 5 sections) authored by experts in the field of public finance. GST has now been implemented in 160 countries and case studies have been provided in this volume for an effective comparison. The detailed impact of GST on consumers, business, government, individual sectors/industries, and national growth, along with a comparative analysis of GST with current indirect taxes, is given an in-depth analysis. The included contributions provide insights into various aspects of GST, adding to the heated debate on the implications of this game-changing tax reform. [Subject: South Asian Studies, Economics, Tax]
Download or read book The Role of Digital Platforms in the Collection of VAT GST on Online Sales written by OECD and published by OECD Publishing. This book was released on 2019-06-20 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
Download or read book Good And Simple Tax GST for You written by CMA Bhogavalli Mallikarjuna Gupta and published by Notion Press. This book was released on 2017-08-24 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Goods and Service Tax rolled out in India on 1st July 2017 subsuming a plethora of taxes into a single tax and enabling input tax credit at every stage of the supply chain, thereby making the prodcuts and services cheaper to the end consumer. The rollout of GST also improves the ease of doing business in India. The way the business is carried out in India is undergoing a major change as the terms of manufacture, purchase, sale, and service is replaced with a single word called “Supply.” The author covers all these topics like Supply, Place of Supply, Time of Supply and Valuation with easy to understand examples so that the trade and industry can benefit at large from the same and change their business practices accordingly. “GOOD AND SIMPLE TAX - GST FOR YOU” is a written in layman’s language and it explains the complex GST requirements in a simple and lucid language with examples. - CS Vasudeva Rao Devaki, DV Rao and Associates
Download or read book Textbook of GST and Customs Law written by V. Balachandran and published by Sultan Chand & Sons. This book was released on 2021-06-10 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: The special feature of the book is that it tries to cover the syllabi at all India level and is written in a simple and lucid style to be understood by a common man. There are many illustrations, examples and explanation which make the book interesting reading. The book comprises of two parts, namely, Part I – GST and Part II – Customs Law. The latest developments/recent trends in GST and Customs Law have been incorporated at the appropriate places in the book. While a separate section is earmarked for problems and their keys, another part is assigned for Quiz in GST and Customs Law covering 140 questions which would be highly useful to the students appearing for examinations and interviews. Another significant feature of the book is that it has incorporated and highlighted the changes in the Finance Act, 2020, pertaining to GST and Customs Act, 1962. At the end of every chapter adequate questions for Part A and Part B are given. The GST collections, administrative structure and Officers of GST and Customs are included at the appropriate chapters. Further, the past years question papers of some of the Universities are also included in the book. The First edition has discussed clearly in a simple style the provisions and practical aspects of Central GST, State GST and Integrated GST Act. Students pursuing B.Com, BBA, BL, M.Com, MBA, Allied business courses and students wish to appear examination to become GST Practitioner will find the book as a classroom textbook as in the past.
Download or read book Taxation History Theory Law and Administration written by Parthasarathi Shome and published by Springer Nature. This book was released on 2021-04-09 with total page 507 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.
