Download or read book Taxmann s GST Refunds Comprehensive guide to understanding the norms for claiming GST refunds and handling litigation pertaining to GST refunds with Case Laws etc Finance Act 2023 Edition written by Aditya Singhania and published by Taxmann Publications Private Limited. This book was released on 2023-05-17 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive guide to understanding the norms for claiming refunds in GST and handling litigation about GST refunds. The book intends to serve as a guide for all professionals, including CA, CS, CWA, Advocates, GST Practitioners, and their interns/articles involved in advisory, compliance, and litigation service to their clients. The Present Publication is the 8th Edition and has been amended by the Finance Act 2023. This book is authored by Aditya Singhania, with the following noteworthy features: • [Detailed Analysis on each type of Refund & Procedures] which includes the following: o Refund of excess payment of tax o Excess balance in electronic cash ledger o Refunds on account of export on payment of IGST and under LUT o Refunds on account of supply to/by SEZ o Deemed exports • [Detailed Analysis of Import & Export Procedures] including: o Duty Drawback in the GST Era o EoU in GST o Budgetary Support Scheme • [Graded Analysis] starting from the basics, going up to explaining the issues involved in seeking refunds, with the help of the following: o GST Notifications o Clarifications issued by the CBIC o Case Laws from the Supreme Court & High Courts o Advance Rulings from AAAR & AAR • [Lucid Language & Tabular Presentation] has been used for a concrete understanding of the subject • [Comprehensive Coverage with Relevant Illustrations] for doing a detailed analysis of GST refunds The detailed contents of the book are as follows: • Introduction to GST Refunds • Refund Procedures • Excess Payment of Tax Due to Mistake of Inadvertence • Excess Balance in Electronic Cash Ledger • Export & Import Procedures • Export of Goods and/or Services on Payment of IGST • Export under Bond or Letter of Undertaking • Deemed Exports • SEZ Refund Procedures • Inverted Tax Structure • Assessment, Provisional Assessment – Finalization of Provisional Assessment, Appeal and any other Order • Purchases made by Embassies or UN Bodies or Persons Notified under section 55 • Miscellaneous Refunds • Scheme of Budgetary Support (Refund)
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Download or read book Taxmann s GST Audit Annual Return Explanation is in complete sync with the current features available at GST Common Portal 8th Edition 2021 F Y 2019 20 written by Aditya Singhania and published by Taxmann Publications Private Limited. This book was released on 2021-01-02 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxmann’s GST Audit and Annual Return – F.Y. 2019-20’ caters to handle the preparation and filing of GSTR 9, GSTR 9A/4 and GSTR 9C for FY 2019-20 which is currently supposed to be filed till 28th February 2021. This book serves as a ready referencer for all the professionals like CA and their Articles, CS, CWA, Advocates, etc. in handling audit and annual return assignments. The Present Publication is the 8th Edition, incorporating all amendments and updated till 24th January 2021, authored by Aditya Singhania, with the following noteworthy features: • The book has been divided into 3 Divisions namely 𝚘 Division 1: GSTR 9, 𝚘 Division 2: GSTR 9A, and 𝚘 Division 3: GSTR 9C • [Division based on Forms] The Chapters in each division has been divided based on the said forms i.e. each Part of the forms has been dealt with in separate Chapters, therefore, making it easy for the professional to quickly refer the relevant part for better insight • [Clause-wise/Table-wise Format of Presentation] Exhaustive tables with clear cross reference between GSTR 1, GSTR 3B, GSTR 4 vis-à-vis GSTR 9 and GSTR 9A has been made for easy pick-up of the data for furnishing return • Clarifications issued from time to time has been incorporated in the relevant table to track the changes that has taken place from time to time • This book includes explanation of law and a commentary in each Chapter along-with relevant case laws in order to ascertain the impact in annual returns and audit for FY 2019-20 • [Explanation using practical examples] Since this is the 3rd year for which GSTR 9 and GSTR 9C needs to be furnished, therefore, there are several transactions whose impacts run across FY 2018-19 and FY 2019-20 for which a separate Chapter has been incorporated • [Quick Referencer of Sections, Rules & Forms] The unique portion of the book is ‘Quick Referencer for FY 2019-20’ which will help the professionals in cross referencing sections-rules-forms, ascertaining all the key changes like: 𝚘 Applicability of changes taken place through Finance Act 2019 & Finance Act, 2020 𝚘 Notifications issued during FY 2019-20 𝚘 Circulars issued till FY 2019-20, along-with relevant annexures • Also Available: 𝚘 [4th Edition] of Taxmann’s GST Practice Manual – Day to Day Practice Guide for Professionals • The contents of the book are as follows: • Division One – GST Annual Returns (GSTR-9) for Normal Taxpayers 𝚘 GST Annual Return – GSTR 9 𝚘 Part 1 of GSTR-9 [Basic Details] 𝚘 Part 2 of GSTR-9 [Details of outward and inward supplies made during the financial year] 𝚘 Part 3 of GSTR-9 [ Details of ITC for the financial year] 𝚘 Part 4 of GSTR-9 [Details of tax paid as declared in returns filed during the financial year] 𝚘 Part 5 of GSTR-9 [Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to 𝚘 date of filing of annual return of previous FY, whichever is earlier] 𝚘 Part 6 of GSTR-9 [Other Information] • Division Two – GST Annual Returns (GSTR-9A) for Composition Taxpayers 𝚘 GSTR-9A [GST Annual Return for Composition Supplier] • Division Three – GST Audit (GSTR-9C) 𝚘 GST Audit Report [GSTR-9C] 𝚘 Part A: Part I of GSTR-9C [Basic Details] 𝚘 Part A: Part II of GSTR-9C [Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR-9)] 𝚘 Part A: Part III of GSTR-9C [Reconciliation of Tax Paid] 𝚘 Part A: Part IV of GSTR-9C [Reconciliation of Input Tax Credit] 𝚘 Part A: Part V of GSTR-9C [Auditor’s recommendation on additional liability due to non-reconciliation] 𝚘 Part B of GSTR-9C [Certification] 𝚘 Spill over Effects
Download or read book Direct Taxes Ready Reckoner written by Dr. V. K. Singhania and published by . This book was released on 2009-07-01 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Practical Guide to GST on Real Estate Industry written by CA Madhukar Hiregange and published by Bloomsbury Publishing. This book was released on 2021-06-10 with total page 1135 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the book The purpose of this book is to enable the taxable person to understand the applicability and impact of GST provisions with respect to the Real Estate Industry. The comprehensive and in-depth practical knowledge of the four authors would help in implementation of the provisions in an easy manner. This book is divided into eight parts as follows: Part 1 - Introduction and Overview Part 2 - GST impact analysis on real estate developers: Complex Developers, Joint development, contractors and other income. Part 3 - Detailed operational law containing classification, registration, tax credits, documentation, payments etc. Part 4 - Detailed procedural law containing assessment, audit, advance ruling, appeals, penalties, demands etc. Part 5 - Tax planning avenues, GST and RERA, Transitional provisions Part 6 - Disputes and department actions, [focussing on possible dispute area & resolution]. Part 7 - Role of Professionals from GST audit and tax planning perspective. Part 8 - Miscellaneous: 220+ FAQs and filled forms. Appendices containing FAQs released by CBIC and Important Notifications. Key Features Detailed and practical analysis of the GST provisions with case laws pertaining to the real estate industry. Covering all possible dispute areas along with their resolutions. Detailed analysis of the tax planning aspect. Covering extensive FAQs for removal of doubts. Blank as well as filled forms for better understanding. Detailed discussion on the role of professionals on how they can help in various GST matters. Visit http://bit.ly/GSTrealestate for Free online updates and important information.
Download or read book Taxmann s GST Practitioners Question Bank with Quick Exam Guide More than 5500 MCQs As Amended up to 27th August 2020 4th Edition September 2020 written by CA Divya Bansal and published by Taxmann Publications Private Limited. This book was released on 2020-09-14 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a ‘do-it-yourself’ guide for aspiring GST Practitioners, where legal provisions are provided in a concise & precise manner, without tampering with the intent and spirit of the GST Laws The Present Publication is the 4th Edition, amended up to 27th August 2020, with the following noteworthy features: · Bulleted explanation on the entire gamut of GST Laws · Includes Section-Wise key points containing provisions of the CGST Act, SGST Act, IGST Act, UTGST Act, GST (Compensation) Act and Rules with comments · Coverage of 5,500 + MCQs · Provides for the reasoning for the MCQ’s for more clarity · Tables, flowcharts & diagrams for easy understanding of the GST Laws · All the latest developments in the GST Laws including latest Circulars, Order & Notifications issued up to 27th August, 2020 · Contents of the books are as follows: o GST Basics o Preliminary o IGST Act, 2017 o GST (Compensation to States) Act, 2017 o Industry-Specific Provisions o Appendices § Form GSTR-9 § Form GSTR-9C Also available, Taxmann’s GST Practitioners’ Online Mock-Exam Module (in 3/5/7 Mock Exams). For more details click here
Download or read book Handbook of GST Procedure Commentary and Rates written by Rakesh Garg and published by Bloomsbury Publishing. This book was released on 2021-01-10 with total page 1600 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the book and key features This book comprehensively discusses various provisions, procedures and compliances prescribed under the GST Laws. It is a very useful handbook for professionals, corporates and regulators, as all the provisions have been explained in a lucid manner. The book has been divided into three parts. Part A: Important Reference Tables Part B: Commentary (Detailed analysis of provisions of GST through illustrations, tables and graphs) Part C: GST Rates (Comprises of upto date list of GST rates on goods and services) Highlights Important reference tables containing compliance chart with limitation periods, non-creditable supplies, penalties and offences, etc covering the vital provisions under the GST law Detailed commentary on GST provisions through illustrations/ tables/graphs Upto-date HSN Code-wise rates and exemptions in GST – Goods and Services along with scheme of classification of services and the corresponding explanatory notes Free online access to GST Laws for the readers
Download or read book CORPORATE ACCOUNTING FOURTH EDITION written by S N Maheshwari and published by . This book was released on 2004-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book GST Laws Manual written by Rakesh Garg and published by Bloomsbury Publishing. This book was released on 2020-05-28 with total page 1215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contents of the book Part A Central GST Act, Rules and Notifications Part B Integrated GST Act, Rules and Notifications Part C GST (Compensation to States) Act, Rules and Notifications Part D CGST Forms Part E Circulars, Orders and CBEC Measures for Covid-19 Key features Updated GST Laws as on May 2020 Contains cross-references of the CGST Act, CGST Rules and Forms Online support with regard to updates till 31 August 2020 CBEC measures during outbreak of COVID-19 covering notifications, circulars, instructions and relevant extract of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020.
Download or read book Wiley Tax Preparer written by The Tax Institute at H&R Block and published by John Wiley & Sons. This book was released on 2013-03-25 with total page 582 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether you’re already a tax preparer or you’re looking to become one, you need a firm grasp of the tax concepts on which individual taxation is based. We created the Wiley Tax Preparer as a refresher for the experienced tax preparer, and as a readable guide for the less-experienced tax preparer. This timely guide is an essential tax resource providing you with useful information on tax principles and filing requirements that a preparer must know to complete a 1040 series return and associated schedules. You’ll refer to it time and again, for information about: Practices and Procedures Penalties to be assessed by the IRS against a preparer for disregard of the rules and regulations Furnishing a copy of a return to a taxpayer Safeguarding taxpayer information Treatment of Income and Assets Taxability of wages, salaries, tips, and other earnings Reporting requirements of Social Security benefits Determination of basis of assets Deductions and Credits Medical and dental expenses Types of interest and tax payments Child and dependent care credit Other Taxes Alternative Minimum Tax Self-Employment Tax Preliminary Work and Collection of Taxpayer Data Collecting a taxpayer’s filing information and determining their status Determine filing requirements, including extensions and amended returns Personal exemptions and dependents Completion of the Filing Process Check return for completeness and accuracy Tax withholding, payment and refund options, and estimated tax payments Explaining and reviewing the tax return Ethics and Circular 230 Preparer’s due diligence for accuracy of representations made to clients and the IRS Sanctions that may be imposed under Circular 230 Rules governing authority to practice before the IRS If you’re looking for a practical guide to the principles behind Form 1040, look no further. The Wiley Tax Preparer is the most accessible guide to understanding how complex tax laws affect individual taxpayers.
Download or read book Action Plan on Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-07-19 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Download or read book Service Tax How To Meet Your Obligations set Of 2 Volumes written by S. S. Gupta and published by . This book was released on 2009-08-01 with total page 2615 pages. Available in PDF, EPUB and Kindle. Book excerpt: ABOUT THE BOOK AS AMENDED BY FINANCE (NO.2) ACT 2009 & INCORPORATING NOTIFICATION ISSUED ON 31 ST AUGUST 2009 ON NEW SERVICES Volume I : *Basic Propositions *Exemptions *Export & Import of Services *Valuation of Taxable Services *Advertising Agency's Services to Outdoor Caterer's Services Volume II: *Packaging Activity Services to Works Contract Services *Registration/Payment of Tax/Returns, etc. *CENVAT Credit *Reckoner of Services Liable to Tax
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 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 Kanga Palkhivala s the Law and Practice of Income Tax written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Republic of India written by Alan Gledhill and published by . This book was released on 2013 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt:
