Download or read book Taxmann s Students Guide to GST Customs Law The bridge between theory application with explanation in a step by step manner supplemented by original illustrations 2024 written by Dr. Vinod K. Singhania and published by Taxmann Publications Private Limited. This book was released on 2024-02-02 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book has been written to minimize the need to consult multiple books while preparing for the exam and give the students a step-by-step guide for learning the subject. This book is written in simple language, explaining the provision of the law in a step-by-step manner with the help of suitable 'original' illustrations, without resorting to paraphrasing of sections and legal jargons. This book helps bridge the gap between theory and application of the subject matter. The Present Publication is the 12th Edition & updated till 1st January 2024. This book is authored by Dr Vinod K. Singhania, with the following noteworthy features: • Coverage of this book includes: o Unit 1 covers GST comprehensively o Unit 2 covers Custom Duty comprehensively • [Self-Learning/Practice Book] Features teach yourself technique enabling students to learn faster • [Analytical Discussion] Each para starts with analytical discussions supported by 'well-thought-out-original-problems'. A unique style of illustrating all complex provisions has been adopted • [Theoretical Discussions Supplemented by 300+ 'Unique' Illustrations] providing solutions to the knotty problems with reference to the latest position of the law • [Unique Illustrations] The problems/illustrations provided in this book have neither come in any examination paper nor are these to be found in print anywhere • [Solved/Unsolved Problems for Practice] Every solved problem is followed by an unsolved exercise, for which answers are given at the end of the book • [Previous Examination Questions & Answers] are included in this book o CA Intermediate, May 2023 o CA Intermediate, November 2022 o CA Intermediate, May 2022 o CA Intermediate, December 2021 (New) o CA Intermediate, July 2021 (New) o CA Intermediate, July 2021 (Old) o CA Intermediate, January 2021 (New) o CA Intermediate (IPC), January 2021 (Old) o CA Intermediate, November 2020 (New) o CA Intermediate, November 2019 (New) o CA Intermediate, May 2019 (New) o CA Intermediate, November 2018 (New) o CA Intermediate, May 2018 (New) o Delhi University B.Com. (Hons.), May 2018 • [Follows Six-Sigma Approach] to achieve the benchmark of 'Zero-Error' The contents of the book are as follows: • GST o Basic Concepts of GST o Concept of Supply o Levy of GST o Exemptions from GST o Place of Supply o Time of Supply o Value of Taxable Supply o Reverse Charge Mechanism o Input Tax Credit o Composition Scheme and Alternative Composition Scheme o Registration o Tax Invoice, Credit and Debit Notes o Returns, Tax Payment and Interest o Provisions Governing Real Estate Services o Problems on GST • Custom Duty o Basic Concepts of Customs Law o Types of Custom Duty o Valuation o Customs Procedure, Baggage, Exemptions

Download or read book Taxmann s GST Customs Law Step by step textbook for aspiring professionals in commerce and management to bridge the gap between theoretical knowledge and practical application B Com 2024 written by CA (Dr.) K.M. Bansal and published by Taxmann Publications Private Limited. This book was released on 2024-01-29 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxmann's flagship publication on GST & Customs Law aims to fulfil the requirement of students of undergraduate courses in commerce and management, particularly the following: • Choice-Based Credit System o B.Com. (Hons.) Semester VI: Paper BCH 6.2: Goods and Services Tax (GST) and Customs Law o B.Com. Semester V: Paper BC 5.2(b): Goods & Services Tax (GST) and Customs Law • Non-Collegiate Women's Education Board • School of Open Learning of the University of Delhi • Various Central Universities throughout India. This book aims to minimize the need to consult multiple books while preparing for the exam and give the students a step-by-step guide for learning the subject. This book is written in simple language, explaining the provision of the law in a step-by-step manner with the help of suitable illustrations, without resorting to paraphrasing of sections and legal jargons. This book helps bridge the gap between theory and application of the subject matter. This book is an authentic, up-to-date & amended textbook on GST & Customs Law. The Present Publication is the 11th Edition & amended till 31st December 2023. It is authored by CA (Dr) K.M. Bansal, with the following noteworthy features: • [Most Updated & Amended] This book incorporates all the updates & amendments under GST vide the Finance Act 2023 & notifications issued by CBIC till 31st December 2023 • [Self-Learning/Practice Book] Features teach yourself technique enabling students to learn faster • [Systematic & Sequential Approach] is followed in all the topics • [Each Paragraph Starts with an Introduction] which aims to set the objective and focus of students regarding the content that will follow • [Each Chapter Contains a Complete Explanation] of the topic with suitable examples followed by graded illustrations and questions for practice • [Question of Recent Delhi University Examinations; Chapter-wise] have been incorporated in the book: • [Student-Oriented Book] This book has been developed keeping in mind the following factors: o Interaction of the author/teacher with their students in the classroom o Shaped by the author/teacher's experience of teaching the subject matter at different levels o Reactions and responses of students have also been incorporated at different places in the book • [Follows Six-Sigma Approach] to achieve the benchmark of 'Zero-Error' The contents of the book are as follows: • Indirect Taxes in India: Pre-GST Era • GST in India: An Introduction • Registration • Supply under GST • Levy and Collection of GST • Exemptions from GST • Place of Supply • Time of Supply • Value of Supply • Input Tax Credit • Payment of Taxes • Job Work • Reverse Charge Mechanism • Tax Invoice, Credit and Debit Notes & E-Way Bill • Returns under GST • Accounts, Records & Audit • Assessment • Offences, Penalties & Appeals • Miscellaneous Provisions • Basic Concepts of Customs Law • Types of Customs Duty • Valuation under Customs • Customs Procedure • Baggage and Exemptions

Download or read book Taxmann s GST Exports Imports Deemed Exports Harmonious Blend to Consolidate Explain different Provisions of GST Customs FTP Allied Laws and Subsequent Procedural Changes written by Kaza Subrahmanyam & T.N.C. Rajagopalan and published by Taxmann Publications Private Limited. This book was released on 2021-08-10 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: GST Exports-Imports & Deemed Exports is a harmonious blend of the following laws: · GST · Customs · Foreign Trade Policy · Allied Laws This book aims to consolidate & explain different provisions of the law and subsequent procedural changes such as Notifications, Circulars, Instructions and Trade Notices issued by CBIC and DGFT, along with relevant Advance Rulings with regards to Imports, Exports, Deemed Exports under different laws. This book is intended to help the trade and industry dealing with exports, imports and deemed exports for compliance with the legal requirements and avail the benefits under various provisions of the Foreign Trade Policy, Customs and GST laws with better understanding and appreciation of the intricacies. The Present Publication is the 2nd Edition, authored by Kaza Subrahmanyam & T.N.C. Rajagopalan, with the following coverage: · [Conceptual Understanding of provisions of Imports and Exports] of Goods & Services · [Meaning of Zero Rated Supply along with Refunds] for Physical Exports and Deemed Exports under GST · [Treatment of supplies by and to EOU/SEZ unit or SEZ Developer/FTWZ] along with Special Exemptions/Concessions and procedural requirements · [Foreign Trade Policy] under GST The detailed contents of the book are as follows: · [Import of Goods under GST] The first chapter gives not only the relevant GST provisions but also the gist of the relevant provisions under the Customs and the Foreign Exchange Management laws and some relevant advance rulings · [Import of Services under GST] The second chapter presents a fair treatment on determining the place of supply. The FAQs of the CBIC and the gist of some relevant advance rulings are also given [Export of Goods under GST] The third chapter deals with the export of goods under the letter of undertaking without payment of IGST and export of goods on payment of IGST under refund claim highlighting various restrictions placed from time to time. It also deals with the relevant duty drawback provisions and refund of unutilized credit due to the export of goods under the letter of undertaking without payment of IGST. Export through merchant exporter is also dealt with in this chapter · [Export of Services under GST] The fourth chapter deals with the determination of place of supply of services, zero-rated supply that includes with the export of services under the letter of undertaking without payment of IGST and export of services on payment of IGST besides refund of unutilized credit due to export of services under the letter of undertaking without payment of IGST · [Deemed Exports under GST] The fifth chapter deals with Deemed Exports under GST, where refund of GST paid on specified supplies can be claimed by the supplier or recipient of the goods. Where necessary, the relevant provisions from the Foreign Trade Policy are also given along with the gist of some advance rulings · [Supplies To or By Special Economic Zone/Special Economic Zone Developer] The sixth Chapter deals with supplies to units or developers in a Special Economic Zone that are zero-rated and the related provisions for supplies under the letter of undertaking without payment of IGST and supplies on payment of IGST besides refund unutilized credit due to such supplies under the letter of undertaking without payment of IGST. It also deals with supplies by the units or developers in Special Economic Zones to the domestic tariff area · [Refund of GST for Physical Exports and Deemed Exports] The seventh chapter gives the procedures for getting the refunds and various instructions that deal with mismatches · [Foreign Trade Policy under GST] The eighth chapter deals with various schemes like duty exemption scheme, EPCG scheme, duty credit schemes under the export from India schemes and so on · [Integrated Goods and Services Tax Act 2017 (IGST) under Customs] The ninth chapter deals with various provisions under the Customs laws, duty drawback, trade facilitation measures such as paperless processing and so on · [IGST – Some Relevant Provisions] The tenth chapter deals with some relevant provisions of the IGST Act, 2017 that are relevant for understanding various aspects of exports, imports and deemed exports

Download or read book Goods and Services Tax with Customs Law written by FCA Vineet Gupta and published by Sultan Chand & Sons. This book was released on 2020-09-25 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the complications faced by the common man in implementation of GST in their concerned organizations as well as gaining an understanding of the new taxation system put in place, an attempt has been made to provide an insight to the taxation system introduced by the Government effective from 1st July, 2017. All the acts, rules, notifications, circulars and other relevant text have been compiled in a meticulous and methodical manner with the sole purpose of providing an insight to the readers. We have made an attempt to transform technicalities in legal provisions into simplified analysis thereby providing the readers a wholistic insight on each topic covered under several chapters complied in this book. Series of illustrations, FAQs, MCQs, unsolved problems under the heading of knowledge testers incorporated in each chapter is devised in a way to maximize the understanding of readers on each topic with ease.

Download or read book Taxmann s GST Acts with Rules Covering amended updated annotated text of the CGST IGST UTGST Acts etc with GST Rules and GST Guide Finance Act 2024 written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-03-14 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains Amended, Updated & Annotated text of the following GST Act(s) & GST Rules: • Central Goods & Services Tax (CGST) o Act o Rules • Integrated Goods & Services Tax (IGST) o Act o Rules • Union Territories Goods & Services Tax (UTGST) o Act • Goods & Services Tax (Compensation to States) o Act o Goods & Services Tax Compensation Cess Rules What sets it apart is the Annotation under each Section, which shows: • Relevant Rules framed under the relevant Section • Reference to Relevant Forms prescribed • Date of enforcement of provisions • Reference to Relevant Notifications & Circulars • Allied Laws referred to in the Section The readers also get a specially curated GST Guide along with the above. The Present Publication is the 2nd | 2024 Edition & amended by the Finance Act 2024 and updated till 22nd February 2024. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • [Taxmann's series of Bestseller Books] on GST Laws • [Follows the Six-Sigma Approach] to achieve the benchmark of 'zero error' The contents of the book are as follows: • Specially curated Guide to GST Laws • Amended, Updated & Annotated Text [along with Subject Index & Validation Provisions] of the following: o Central Goods & Service Tax Act, 2017 [including CGST (Removal of Difficulties) Orders & Text of provisions of Allied Acts referred to in CGST Act] o Integrated Goods & Service Tax Act, 2017 o Union Territories Goods & Service Tax Act, 2017 o Goods & Services (Compensation to States) Act, 2017 • GST Rules o Central Goods & Service Tax Rules, 2017 o Integrated Goods & Service Tax Rules, 2017 o Goods and Services Tax Compensation Cess Rules, 2017

Download or read book Taxmann s GST How to Meet your Obligations 2 Vols 2500 Pages 89 Chapters of Exhaustive GST Analysis Featuring Interlinked Statutory Provisions Case Laws Practical Examples written by S.S. Gupta and published by Taxmann Publications Private Limited. This book was released on 2024-10-04 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxmann's bestselling flagship commentary, GST How to Meet Your Obligations, provides a comprehensive and practical analysis of India's Goods and Services Tax (GST). This 2-volume set offers detailed insights into GST law, covering every aspect of the statutory provisions, including Acts, Rules, Notifications, and Clarifications. With over 2,500 pages, the book explains the key areas of GST, such as levy, exemptions, input tax credit, exports/imports, and dispute resolution, using clear language, illustrations, and examples to break down complex provisions. Supported by judicial rulings and case laws, it acts as a reliable and trusted guide for understanding the complexities of GST. This commentary is an essential resource for a wide range of professionals. Tax professionals and consultants will find it a comprehensive guide for advisory and compliance purposes. Business owners and financial managers can use it to effectively adhere to GST obligations, ensuring smooth operations and compliance. Departmental officers benefit from its authoritative content, serving as a valuable reference for administration and enforcement. Legal practitioners and courts will find clarity on GST provisions and case law interpretations, making it a trusted tool for handling litigation and legal analysis related to GST. The Present Publication is the 15th Edition, amended by the Finance (No. 2) Act, 2024, enforced w.e.f. 27th September & 1st November, 2024. It covers the recommendations of the 54th GST Council Meeting and is authored by S.S. Gupta, with the following noteworthy features: • [Exhaustive GST Commentary] The book provides an in-depth commentary on various provisions of GST spread across eighty-nine chapters. It covers key areas of GST law, including levy, exemptions, input tax credit, exports and imports, special scenarios, compliance, and dispute resolution • [Interlinking of Statutory Contents] This commentary provides an interlinked approach to GST laws, rules, and notifications. It explains the scope of provisions across sections, rules, and statutes, offering a comprehensive understanding of how the GST law operates in an interconnected manner • [Judicial Precedents & Case Laws] Each topic is supported by relevant case laws and judgements from various Tribunals, High Courts, and the Supreme Court. This aids in understanding the practical interpretation of provisions and assists professionals in applying the law accurately in complex scenarios • [Illustrations & Practical Examples] Numerous examples and illustrations are provided throughout the book, simplifying complex concepts and demonstrating the real-world application of GST provisions • [Simple & Lucid Language] The book is designed to be user-friendly, making even the most complex legal provisions easily comprehensible. It is tailored to explain the law in layman's terms, ensuring that readers from varied backgrounds can understand the GST framework effectively The topics across the two volumes are arranged systematically, beginning with the basic principles of GST and advancing to detailed discussions on special scenarios, transitional provisions, and dispute resolution. The book is structured across multiple divisions, ensuring a logical and thorough progression of concepts • Division One | Basic Concepts o Chapter 1 – Introduction & Basic Concept § Introduces the fundamentals of GST, including its background, need, and the legal framework o Chapter 2 – Constitutional Amendment § Discusses the constitutional provisions underpinning GST o Chapter 3 – Framework of GST Laws § Explores the structure and framework of GST laws in India • Division Two | Levy of GST – Key Aspects o Chapter 4 – Meaning and Scope of Supply § Explains the supply concept, its scope, and relevance under GST. o Chapter 5 – Deemed Supplies § Details transactions deemed as supplies under GST law o Chapter 6 – Levy of GST § Discusses the charging section of GST o Chapter 7 – Meaning of Goods § Defines 'goods' and their treatment under GST o Chapter 8 – Meaning & Scope of Service § Explains the scope and definition of services o Chapters 9-19 § Cover topics such as inter-state and intra-state supplies, taxable persons, composition levy, reverse charge mechanism, classification and rates of tax, place and time of supply, value of supply, exemptions, and non-taxable supplies o Chapter 20 – Refund of Taxes § Explores situations where refunds are applicable, including exports and excess tax payments o Chapter 21 – Deduction of Tax at Source § Discusses the concept of TDS under GST, applicable provisions, and practical compliance o Chapter 22 – Collection of Tax at Source § Provides guidance on TCS obligations for e-commerce operators and other specified persons o Chapter 23 – Levy of Interest § Covers provisions related to interest on delayed tax payments and refunds o Chapter 24 – Other Levies – GST (Compensation to States) Act & Cess § Explains the additional levies and cess imposed for compensating states for revenue loss • Division Three | Input Tax Credit o Chapter 25 – Introduction to Input Tax Credit § Provides an overview of the input tax credit mechanism o Chapters 26-36 § Cover eligibility criteria, blocked credits, conditions for availing ITC, ITC utilisation, and the treatment of input services, capital goods, and common inputs for exempted and taxable supplies. It also includes guidance on input service distributors, matching of credit, blacklisting of dealers, and recovery provisions • Division Four | Export and Import of Goods and Services o Chapter 37 – Export of Goods § Explains the taxation and procedural aspects related to the export of goods o Chapters 38-46 § Discuss the taxation of export services, import procedures, deemed exports, supplies to SEZs, warehouse transactions, high sea sales, and operations under the MOOWR scheme • Division Five | Special Scenarios o Chapter 47 – Transaction with Related Party/Distinct Person § Analyses GST implications for related party transactions o Chapters 48-58A § Cover specific situations like job work, e-commerce supplies, online services, corporate guarantees, mergers, taxation of vouchers, discounts, actionable claims, and the waiver of interest or penalty • Division Six | Transitional Provisions o Chapter 59 – Transitional Credits § Details how credits can be carried forward from the pre-GST regime o Chapters 60-63 § Discuss transitional provisions, the impact on ongoing contracts, anti-profiteering measures, and the repeal of erstwhile laws • Division Seven | GST Compliance o Chapter 64 – Registration § Covers registration requirements, procedures, and types of GST registration o Chapters 65-71 § Provide practical guidance on documentation, e-way bills, input tax credit records, tax payments, returns and reconciliations, and special compliance for selected products. • Division Eight | Administration, Assessments, Audits & Investigation o Chapter 72 – Class and Power of Officers § Discusses the authority and jurisdiction of GST officers o Chapters 73-77 § Include detailed procedures on assessments, return scrutiny, audits (regular and special), demand, recovery, and adjudication o Chapter 78 – Inspection, Search & Seizure § Explores the powers of officers to inspect, search, and seize goods or records to ensure compliance o Chapter 79 – Provisional Attachment § Discusses provisions on attaching properties of taxpayers for safeguarding government revenue o Chapter 80 – Residual Matters § Covers various residual matters not addressed in earlier chapters, providing a holistic understanding of administrative and procedural aspects under GST • Division Nine | Penalties and Prosecution o Chapter 81 – Penalties, Confiscation & Fines § Explores the legal consequences for non-compliance with GST provisions o Chapter 82 – Arrest, Prosecution, and Confiscation § Details prosecution procedures and offences under GST law • Division Ten | Dispute Resolution o Chapter 83 – Appeals | General Provisions § Outlines the appeal process, time limits, pre-deposit requirements, and powers of revisionary authorities o Chapters 84-89 § Include procedures for appeals to appellate authorities, GST Appellate Tribunals, High Courts, and the Supreme Court, along with guidelines on advance rulings and the GST Amnesty Scheme • Appendices o A compilation of key legislative texts, including § Central Goods and Services Tax Act, 2017 § Integrated Goods and Services Tax Act, 2017 § Union Territory Goods and Services Tax Act, 2017 § GST Compensation to States Act, 2017 § CGST Rules, 2017 § IGST Rules, 2017

Download or read book Taxmann s GST Acts with Rules Forms written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-03-14 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains Amended, Updated & Annotated text of the following GST Act(s) & GST Rules: • Central Goods & Services Tax (CGST) • Act • Rules as amended by the CGST (Second Amendment) Rules, 2023 • Integrated Goods & Services Tax (IGST) • Act • Rules • Union Territories Goods & Services Tax (UTGST) • Act • 5+ Rules • Goods & Services Tax (Compensation to States) • Act • Goods & Services Tax Compensation Cess Rules • 5+ Other Rules What sets it apart is the Annotation under each Section, which shows: • Relevant Rules framed under the relevant Section • Reference to Relevant Forms prescribed • Date of enforcement of provisions • Reference to Relevant Notifications & Circulars • Allied Laws referred to in the Section The readers also get a specially curated GST Guide along with the above. The Present Publication is the 11th Edition & amended by the Finance Act 2024 and updated till 22nd February 2024. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • [Taxmann's series of Bestseller Books] on GST Laws • [Follows the Six-Sigma Approach] to achieve the benchmark of 'zero error' The contents of the book are as follows: • Specially curated Guide to GST Laws • List of Forms • Amended, Updated & Annotated Text [along with Subject Index & Validation Provisions] of the following: o Central Goods & Service Tax Act, 2017 [including CGST (Removal of Difficulties) Orders & Text of provisions of Allied Acts referred to in CGST Act] o Integrated Goods & Service Tax Act, 2017 o Union Territories Goods & Service Tax Act, 2017 o Goods & Services (Compensation to States) Act, 2017 • GST Rules and Forms o Central Goods & Service Tax Rules, 2017 o Integrated Goods & Service Tax Rules, 2017 o Goods and Services Tax Compensation Cess Rules, 2017 o Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 o Union Territories Goods & Service Tax Rules, 2017, including: § Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 § Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 § Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 § Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 § Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 o Goods and Services Tax Settlement of Funds Rules, 2017 o Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019 o National Anti-Profiteering Authority: Procedure and Methodology o Tribunal Reforms Act, 2021 o Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and Other Authorities o Tribunal (Conditions of Service) Rules, 2021

Download or read book Taxmann s GST Mini Ready Reckoner Simplifying GST for Both Beginners and Professionals with Comprehensive Coverage Practical Tools Step by step Guidance written by CA Akhil Singla and published by Taxmann Publications Private Limited. This book was released on 2024-09-27 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book serves as a concise and comprehensive guide that simplifies the complexities of Goods and Services Tax (GST) for newcomers and seasoned professionals. It offers a step-by-step approach to understanding the GST framework, covering essential topics such as tax levy and collection, input tax credit, registration, compliance, and procedural tasks like filing returns and managing e-way bills. By incorporating practical tools like examples, FAQs, flow charts, and diagrams, the book makes even the most complex concepts easy to grasp. It is designed to provide a clear and straightforward pathway through GST laws; it equips readers with the knowledge and practical skills to navigate GST confidently, whether for personal learning or professional use. This guide is beneficial for beginners, students, and professionals who seek to understand GST concepts in a simplified and accessible manner. The Present Publication is the 5th Edition and has been amended by the Finance (No. 2) Act, 2024. It covers the recommendations of the 54th GST Council Meeting held on 09-09-2024 and is authored by CA. Akhil Singla and Adv. Pavan Kumar Gaur, with the following noteworthy features: • [Comprehensive Coverage] The book provides in-depth coverage of all key aspects of GST, including levy and collection, input tax credit, registration, compliance, returns, payment procedures, and e-way bills • [Simplified Explanations] Uses clear and simple language to break down complex GST concepts, making them accessible to all readers, including those with no prior knowledge of tax laws • [Practical Tools] Enriched with practical examples, FAQs, flow charts, diagrams, and compliance calendars that aid in understanding and applying GST provisions effectively • [Step-by-Step Guidance] Offers a structured approach, guiding readers through the entire GST mechanism from the basics of supply to advanced compliance processes and penalties • [User-Friendly Format] Designed as a handy reference guide, the book is organised into concise, easy-to-navigate sections, allowing readers to find and refer to specific topics quickly • [Focus on Compliance] Provides detailed insights into compliance requirements, including filing deadlines, registration criteria, payment rules, and procedures for claiming refunds • [Visual Aids for Better Understanding] Incorporates visual aids like flow charts and diagrams, which help readers visualise processes and improve retention of complex information • [Chapter-Wise Breakdown] The book is organised into chapter-specific topics that discuss detailed aspects such as the nature of supply, time and value of supply, offences and penalties, and the composition scheme, making it an all-in-one guide The structure of the book is as follows: • GST Compliance Calendar for the Financial Year 2024-25 o Key compliance dates and deadlines • Amendments in GST o Changes introduced through the Finance (No. 2) Act, 2024 • GST Amnesty Scheme 2023 o Details of the amnesty scheme and its implications • Compliance Related Relief Measures o Recent relief measures to ease compliance burdens • Chapter 1 – Levy and Collection on Supply o Introduction to GST levy and collection o Detailed sections on reverse charge mechanisms for goods and services o Scope of supply and related schedules under the CGST Act • Chapter 2 – Nature of Supply o Importance of determining the nature of supply o Guidelines for inter-state, intra-state, and territorial waters supply • Chapter 3 – Time and Value of Supply o Time of supply for goods, services, and vouchers o Determination of taxable value and relevant rules • Chapter 4 – Input Tax Credit (ITC) o Definitions, eligibility, and conditions for claiming ITC o Provisions for ITC in special circumstances and distribution by Input Service Distributor • Chapter 5 – GST Registration & Types of Taxpayers o Who needs to register, exemptions, and types of taxpayers o Processes for GST registration, cancellation, and revocation • Chapter 6 – Composition Scheme under GST o Eligibility, tax rates, and conditions for the composition scheme o Differences between regular taxpayers and composition dealers • Chapter 7 – Tax Invoice, Credit & Debit Notes o Definitions and requirements for tax invoices, credit notes, and debit notes o Specifics on export invoices and e-invoice systems • Chapter 8 – E-Way Bill o Overview and provisions of the e-way bill system o Benefits and compliance requirements • Chapter 9 – Accounts & Records o Requirements and methods for maintaining accounts and records under GST o Retention periods and governing provisions • Chapter 10 – GST Returns o Definition, types, and filing requirements for GST returns o Benefits, due dates, and penalties for late filing • Chapter 11 – Payment of Tax & Other Dues o Guidelines for payment of tax, interest, and penalties o Use of electronic liability, credit, and cash ledgers • Chapter 12 – Zero Rated Supply & Refund o Understanding zero-rated supplies and eligibility for refunds o Step-by-step process for claiming refunds • Chapter 13 – Assessment and Audit o Types of assessments under GST and their procedures o Overview of GST audit types and requirements • Chapter 14 – Offences & Penalties o List of offences under GST and corresponding penalties o Rules and disciplines related to penalties • Chapter 15 – Demands & Recovery o Determination of tax liabilities in both fraud and non-fraud cases o Recovery proceedings and related provisions

Download or read book Taxmann s Auditing and Corporate Governance Choice Based Credit System CBCS B Com Hons 4th Edition January 2021 written by Dr. Aruna Jha and published by Taxmann Publications Private Limited. This book was released on 2020-12-29 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive & up-to-date text book on ‘Auditing and Corporate Governance’. This book covers the entire syllabus prescribed for students pursuing B.Com. (Hons.) under CBCS Programme at Delhi University and Other Central Universities throughout India. The Present Publication is the 4th Edition, authored by Dr. Aruna Jha, with the following noteworthy features: • The subject-matter is presented in a simple, systematic method along with comprehensive explanation of the concept and theories underlying auditing and corporate governance. The book tries to present the subject-matter in a non-technical way • [Student-Oriented Book] This book has been developed, keeping in mind the following factors: o Interaction of the author/teacher with his/her students in the class-room o Shaped by the author/teachers experience of teaching the subject-matter at different levels o Reaction and responses of students have also been incorporated at different places in the book • This book is designed to ensure ease of grasping concepts by the students • [Real-life Examples] are given throughout the book • [Tables & Figures] have been used extensively in the book to help students to understand the subject better • [Relevant Statutes] and other regulatory requirements are incorporated at suitable places • [Important Questions at the end of each Chapter] are given for students to test their knowledge and understanding of the topics covered in the chapter. • Contents of this book is as follows: o Introduction o Audit Planning and Internal Control System o Audit Procedure o Company Auditor: Appointment and Removal o Auditor’s Report and Liabilities o Cost Audit, Management Audit and Tax Audit o Introduction to EDP Auditing o Conceptual Framework for Corporate Governance o Board Committees and their Functions o Quirky Governance: Insider Trading and Whistle Blowing o Corporate Governance Rating and Credit Rating in India o New Paradigm of Corporate Governance: E-Governance and Class Action Suits o Shareholder Activism – Panacea for Governance Problems o Corporate Governance in Public Sector Units and Corporate Funding of Political Parties o Some of the major corporate governance failures in developed world o Cases of corporate governance failure in India o Corporate governance codes and standards o Initiatives in India o Conceptual Framework for Business Ethics o Corporate Social Responsibility o CSR Models and Drivers o Regulatory Framework and Guidance for CSR o Previous Exam Question Papers § B.Com. (Hons.) Sem – VI (Dec. 2018) § B.Com. (Hons.) CBCS (2019) Semester – VI (Dec. 2018) § B.Com. (Hons.) CBCS (2020) Semester – VI [Open Book]

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 The Battle for Pakistan written by Shuja Nawaz and published by Rowman & Littlefield. This book was released on 2020-04-10 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Battle for Pakistan showcases a marriage of convenience between unequal partners. The relationship between Pakistan and the United States since the early 1950s has been nothing less than a whiplash-inducing rollercoaster ride. Today, surrounded by hostile neighbors, with Afghanistan increasingly under Indian influence, Pakistan does not wish to break ties with the United States. Nor does it want to become a vassal of China and get caught in the vice of a US-China rivalry, or in the Arab-Iran conflict. Internally, massive economic and demographic challenges as well as the existential threat of armed militancy pose huge obstacles to Pakistan's development and growth. Could its short-run political miscalculations in the Obama years prove too costly? Can the erratic Trump administration help salvage this relationship? Based on detailed interviews with key US and South Asian leaders, access to secret documents and operations, and the author’s personal relationships and deep knowledge of the region, this book untangles the complex web of the US-Pakistani relationship and identifies a clear path forward, showing how the United States can build better partnerships in troubled corners of the world.

Download or read book Wealth Actually Intelligent Decision Making for the 1 written by Frazer Rice and published by Lioncrest Publishing. This book was released on 2018-01-06 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: They say a fool and his money are soon parted, and, for the 1 percent, this is especially true. The more wealth one has, the more risks to their financial security. But with the right knowledge, planning, and guidance, the affluent can not only preserve their assets but enjoy them as well. Private wealth manager Frazer Rice has seen every challenge and success that the well-off can face. In Wealth, Actually, he shares his holistic, adaptable approach to wealth management. Through a combination of philosophical discussion, practical advice, humor, and anecdotes, he shows how prosperous individuals can determine what they want their wealth to do; communicate with loved ones about their fortune; avoid overspending; handle wealth threats; evaluate, grow, and protect investments; and choose the best advisors. Money shouldn't be the dream-but, when it's managed right, it can be the perfect tool to make dreams come true.

Download or read book Students Guide To Income Tax hindi written by Dr. V. K. Singhania/dr. Kapil Singhania and published by . This book was released on 2009-06-01 with total page 888 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Download or read book Corporate Tax Planning Business Tax Procedures written by Dr. V. K. Singhania/dr. Monica Singhania and published by . This book was released on 2009-09-01 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Law Stated In This Book Is As Amended By The Finance (No.2) Act, 2009. Book One Showcases The Law Of Income Tax In A Structured And Concise Manner So As To Provide The Theoretical Background For Understanding The Complex Tax Planning And Business Tax Procedures In Real World Scenarios. Book Two Covers Corporate Tax Planning (Corporate Tax, Setting Up A New Business, Financial Management Decision, Remuneration Planning, Non- Resident And Business Restructuring) Book Three Covers Tax Procedures And Management (Return, Assessment, Appeals, Penalties, Settlement Commission, Search And Seizure, Advance Tax, Tds, E-Tds And Interest). This Part Also Covers Wealth-Tax, Service Tax And Vat. Numerous Multiple Choice Problems Are Included At The End Of Each Chapter So As To Enable Clarity Of Thought And Quick Revision. Each Para (With A Distinct Number) Starts With Analytical Discussion Supported B Well-Thought Out Original Problems. The Book Is Amended Up To September 15, 2009. A Useful And Handy Book, Especially Where The Reader Is * A Student Of Tax Planning And Management * In The Tax Consultancy Profession * An Official In Tax Department * A Taxpayer Who Wants To Learn Different Techniques To Legally Minimize His Current And Future Tax Bills

Download or read book Students Guide To Income Tax including Service Tax Vat written by Dr. V. K. Singhania/dr. Monica Singhania and published by . This book was released on 2009-01-01 with total page 944 pages. Available in PDF, EPUB and Kindle. Book excerpt: Basic concepts that one must know Residential status and its effect on tax incidence Income that is exempt from tax Income under the head "Salaries" and its computation Income under the head "Income from house property" and its computation Income under the head "Profits and gains of business or profession" and its computation. Income under the head "Capital gains" and its computation Income under the head "Income from other sources" and its computation Clubbing of Income Set off and carry forward of losses Permissible deductions from gross total income and tax liability Meaning of agricultural income and its tax treatment Individuals - Computation of taxable income Hindu undivided families - Computation of taxable income Firms and associations of persons - Computation of taxable income Return of income Advance payment of tax Deduction and collection of tax at source Interest payable by asssessee/Government Service Tax Value Added Tax (VAT)

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