Goods & Services Tax: Law, Practice & Procedure (2 Volumes) | 4th Edition

About the Book -

Goods and Services Tax: Law, Practice and Procedures, 4th Edition provides a comprehensive analysis of the law governing taxation of Goods and Services in India.

Key Features:

• The commentary, while providing the updated position of law as on 23 August 2019 also Elucidates the basic concepts of GST in a simplified and lucid manner
• Analyses in-depth the provisions of CGST/SGST/UTGST and GST (Compensation to States) Act, 2017
• Exhaustively analyses the Finance Bill (No. 2), 2019 Covers latest notifications and circulars issued Provides clarity on the concept of Supply, Time of Supply (Point of Taxation) and Place of Supply
• Comprehensively discusses the provisions for e-way bill along with solutions to practical problems
• Examines TDS and TCS provisions along with their SOPs as issued by the department
• Provides appropriate guidance on Anti-Profiteering measures along with practical case study as provided in Section 171 of the CGST Act, 2017
• Explains the requirements for Input Tax Credit under the Input Tax Credit provisions and Rules
• Contains 105 Illustrations, 43 Flowcharts, Info-Capsules & FAQs at the end of relevant chapters providing practical guidance on the provisions of law
• Includes a separate chapter on GST Annual Audit
• Analyses SABKA VISHWAS (Legacy Dispute Resolution) Scheme, 2019 and includes Rules & Forms under it.