Systematic Approach To Goods And Services Tax (Gst) : For Entrepreneurs Tax Practitioners Accountant And Student Of Finance Courses Such As Ca/Cma/Cs/Ll.B And B.Com(H)

This book is a comprehensive commentary on the Acts/Rules relating to Goods & Services Tax (GST) explaining in particular the following core aspects viz.: - Meaning & Scope of Supply - Time & Value of Supply - Composition levy - Accounts & Records - Input Tax credit - Registration - Reverse Charge Mechanism - TDS/TCS provision - E-Way Bill Each section of CGST Act 2017 is dealt with in a separate chapter and the step-by-step explanation of the finer aspects in the law with examples wherever required will facilitate the readers in easy understanding. Procedural aspects like registration payment of duty filing of GST return input tax credit (ITC) appeals & revision have also been covered separately. For conceptual understanding of various provisions of GST Rules large no of FAQ?s & MCQ?s has been incorporated. The book also incorporates full text of The IGST Act 2017 UTGST Act 2017 The GST (Compensation to States) Act 2017 & The Constitution 101st Amendment Act 2016 as well as ABBREVIATIONS and their full form frequently used in the Act.