NEP Goods And Services Tax (GST) B. Com. 5th Sem
Author | : CA Nikhil Gupta, |
Publisher | : SBPD Publications |
Total Pages | : 461 |
Release | : 2024-09-29 |
ISBN-10 | : |
ISBN-13 | : |
Rating | : 4/5 ( Downloads) |
Book excerpt: 1. Overview of GST 2. Important Definitions 3. Supply under GST 4. Levy and Collection of Tax 5. Exemption from GST 6. Composition Levy 7. Nature and Place of Supply 8. Time of Supply 9. Value of Supply 10. Input Tax Credit 11. Registration 12. Tax Invoice, Credit and Debit Notes 13. E-Way Bill 14. Payment of Tax 15. Returns 16. Job Work 17. Tax Deduction and Tax Collection at Source 18. Account, Assessment and Audit 19. Inspection, Search, Seizure and Arrest 20. The Integrated Goods and Services Tax Act 21. Refunds 22. Anti-Profiteering Measure 23. Avoidance of Dual Control 24. Demands and Recovery 25. Miscellaneous Provisions of Transitional Provisions 26. Penalties.