Systematic Approach to Goods & Services Tax (GST)

• 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.