Download or read book International VAT GST Guidelines written by Collectif and published by OECD. This book was released on 2017-04-12 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border 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). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.
Download or read book Understanding GST a Businessperson s Guide to the Goods and Services Tax written by Peat Marwick Thorne (Firm) and published by . This book was released on 1991 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Understanding GST written by and published by . This book was released on 1990 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Understanding GST written by Arjunan Subramaniam and published by . This book was released on 2014 with total page 165 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Understanding GST written by and published by . This book was released on 1986 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book GST Simplified written by CA. Hemant Singhal and published by Notion Press. This book was released on 2021-09-27 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1) Topic wise arrangement of all Sections, Rules, Definitions, Notifications, Circulars, Press Releases, FAQ's, GST Forms, Notes on Clauses issued from implementation of GST till date. 2) Section wise commentary along with each section. 3) Important Judicial Pronouncements are provided along with each chapter. 4) Recap of each chapter at the end, covering important principles and points to be remembered. 5) To the extent possible the contents provided in the book are in the original form as derived from various publications of the Government (E flyers, Twitter FAQs, E mail FAQ’s). Readers will be able to understand the intent of the government and enlightened by the interpretations of the Judiciary. 6) This book is a complete guide of GST in India and will be good addition for both professionals and students who want a thorough grasp on the subject.
Download or read book Understanding GST written by Sonal G. Singh and published by . This book was released on 2016 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Understanding GST written by and published by . This book was released on 2017 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Understanding GST written by Arjunan Subramaniam and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Understanding GST Client Issues written by and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Gst Demystified written by V Srikanth and published by . This book was released on 2020-11-20 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: The law contains 174 sections, 162 rules, and a mind-boggling 193 forms! There are separate forms for show causes, replies, order, returns, statements, etc. The information required to be furnished under the law is again mind-boggling. It is not surprising as the GST law combines more than half a dozen laws into a single law. His This book combines the Act and the rules under different chapters. The information required to be furnished in the various Forms are also summarized in the chapters for ease of understanding. GST Demystified explains the Act and the Rules under various topics. The book explains the concept and the law of GST. Judicial decisions rendered prior to the introduction of GST have been referred to in this book to explain the legal position existing prior to the introduction of GST. Important circulars are referred for ease of understanding.
Download or read book Understanding Deviance written by Tammy L. Anderson and published by Routledge. This book was released on 2014-01-23 with total page 595 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this collection of 48 reprinted and completely original articles, Tammy Anderson gives her fellow instructors of undergraduate deviance a refreshing way to energize and revitalize their courses. [36 are reprints; 12 are original to this text/anthology] First, in 12 separate sections, she presents a wide range of deviant behaviors, traits, and conditions including: underage drinking and drunk driving, doping in elite sports, gang behavior, community crime, juvenile delinquency, hate crime, prison violence and transgendered prisoners, mental illness, drug-using women and domestic violence, obesity, tattooing, sexual fetishes, prostitution, drug epidemics, viral pandemics, crime control strategies and racial inequality, gay neighborhoods, HIV and bugchasers, and (lastly) youth, multicultural identity and music scenes. Second, her pairing of "classic" and "contemporary" viewpoints about deviance and social control not only "connects" important literatures of the past to today’s (student) readers, her "connections framework" also helps all of us see social life and social processes more clearly when alternative meanings are accorded to similar forms of deviant behavior. We also learn how to appreciate and interact with those who see things differently from ourselves. This may better equip us to reach common goals in an increasingly diverse and ever-changing world. Third, a major teaching goal of Anderson’s anthology is to sharpen students’ critical thinking skills by forcing them to look at how a deviant behavior, trait or condition, can be viewed from opposing or alternative perspectives. By learning to see deviance from multiple perspectives, students will better understand their own and other’s behavior and experiences and be able to anticipate future trends. Balancing multiple perspectives may also assist students in their practical work in social service, criminal justice and other agencies and institutions that deal with populations considered "deviant" in one way or another.
Download or read book An Insight written by Vishal Sharma and published by . This book was released on 2018-02-02 with total page 538 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a handy step by step guide for students pursuing professional courses in accountancy and law and a reference manual for the businessman and professionals. Every chapter in this book has a well-crafted explanation and provides an insight to the reader for ensuring proper understanding of GST. It is a complete handbook with examples and illustrations. All the provisions have been covered in length in table, flowchart and discussion format. It serves as a guide to prepare for professional exams, interviews and campus work. The following are what makes this book essential. - Updated with the Amendments up till 15th November 2017 - Contains Question Bank with questions covered under CA Final exams - Contains the list of all the forms to be filed - Contains Bare Act and Rules for ready reference - Contains the list of Notifications and circulars issued till 15th November 2017
Download or read book Understanding GST in conveyancing transactions written by and published by . This book was released on 2011 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Understanding GST written by Arjunan Subramaniam and published by . This book was released on 2015 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt:
