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| 000 -LEADER | |
|---|---|
| fixed length control field | 03244nam a22001817a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240214123747.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 230922b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789389351040 (pbk) |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.0558 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Garg, Rakesh & Garg, Sandeep |
| 245 ## - TITLE STATEMENT | |
| Title | Handbook of GST Procedure, Commentary and Rates / |
| Remainder of title | By Rakesh Garg and Sandeep Garg |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 5th |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | New Delhi |
| Name of publisher, distributor, etc. | Bloomsbury Publishing |
| Date of publication, distribution, etc. | 2019 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | liii, Page varies |
| Dimensions | 24 cm |
| 365 ## - TRADE PRICE | |
| Price amount | Rs. 1995.00 |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | PART A - IMPORTANT REFERENCE TABLES:<br/>Chapter A1 Rates and Exemption Notifications in GST;<br/>Chapter A2 Non-Tariff Notifications under GST;<br/>Chapter A3 Orders issued under GST;<br/>Chapter A4 Circular, clarifications in GST;<br/>Chapter A5 Compliance Chart wth Limitation Periods under GST;<br/>Chapter A6 Reverse charge under GST;<br/>Chapter A7 Due dates under GST with extensions; <br/>Chapter A8 Non-Creditable Goods/Services and Supplies under GST;<br/>Chapter A9 Interest, Penalties and Offences;<br/>Chapter A10 State Codes;<br/>Chapter A11 Port Codes;<br/>Chapter A12 SEZ – List of Services recognized for authorised operations;<br/>PART B – COMMENTARY:<br/>Chapter B1 GST – Concept, Features, Advantages and Constitutional Amendment;<br/>Chapter B2 Taxes or Duties subsumed in the GST;<br/>Chapter B3 GST Council & its functions and Administration of GST;<br/>Chapter B4 Steps to determine liability under GST and key definitions;<br/>Chapter B5 Supply – Meaning and Scope;<br/>Chapter B6 Time and Value of Supply;<br/>Chapter B7 Concept of IGST – Inter-state Supply and Intra-state Supply;<br/>Chapter B8 Imports, Zero-rated Supplies and Exports;<br/>Chapter B9 Levy, Rates and Exemptions;<br/>Chapter B10 Reverse Charge and Deemed Suppliers under sec 9(5);<br/>Chapter B11 Input Tax Credit and Input Service Distributor;<br/>Chapter B12 Composition levy;<br/>Chapter B13 Job Worker, Casual Taxable Person & Non-resident Taxable Person & Corporate Debtors;<br/>Chapter B14 E-commerce, TCS & supply of online data – special provisions;<br/>Chapter B15 Registration, Amendment and Cancellation;<br/>Chapter B16 Returns under the GST;<br/>Chapter B17 Payment of tax and Interest;<br/>Chapter B18 Tax deduction at source;<br/>Chapter B19 Refund;<br/>Chapter B20 Invoice, Accounts and Records;<br/>Chapter B21 Assessment, audit & determination of tax and recovery of tax;<br/>Chapter B22 Collection of Tax & Recovery and Liability in certain cases;<br/>Chapter B23 Inspection, search & survey;<br/>Chapter B24 Inspection of Goods in Movement, Confiscation and E-way Bill;<br/>Chapter B25 Penalties and Prosecution;<br/>Chapter B26 Appeal, Advance Ruling and Anti-profiteering Provisions;<br/>Chapter B27 Transitional Provisions;<br/>Chapter B28 Miscellaneous Provisions;<br/>PART C - GST RATES:<br/>Chapter C1 GST Rates on Goods as on 16 August 2022;<br/>Chapter C2 Exemptions in the GST – Goods as on 16 August 2022;<br/>Chapter C3 GST Rates on Services as on 16 August 2022;<br/>Chapter C4 Exemptions in the GST – Services as on 16 August 2022;<br/>Chapter C5 Rates of Compensation Cess as on 16 August 2022;<br/>Chapter C6 Scheme of classification of services and explanatory notes;<br/>Chapter C7 Sabka Vishwas (Legacy dispute resolution) Scheme, 2019 – Central Exercise and service tax;<br/>Free Online services and Updates. <br/> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | BOOKs |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Materials specified (bound volume or other part) | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type | Public note |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | PB | . | . | General Stacks | 22.09.2023 | 1995.00 | 343.0558 GAR | 39301 | 22.09.2023 | 22.09.2023 | BOOKs | Recommended by Dr. Ashrita Prasad Kotha |