000			03244nam a22001817a 4500
005			20240214123747.0
008			230922b |||||||| |||| 00| 0 eng d
020			_a9789389351040 (pbk)
082			_a343.0558
100			_aGarg, Rakesh & Garg, Sandeep
245			_aHandbook of GST Procedure, Commentary and Rates / _bBy Rakesh Garg and Sandeep Garg
250			_a5th
260			_aNew Delhi _bBloomsbury Publishing _c2019
300			_aliii, Page varies _c24 cm
365			_bRs. 1995.00
505			_aPART A - IMPORTANT REFERENCE TABLES: Chapter A1 Rates and Exemption Notifications in GST; Chapter A2 Non-Tariff Notifications under GST; Chapter A3 Orders issued under GST; Chapter A4 Circular, clarifications in GST; Chapter A5 Compliance Chart wth Limitation Periods under GST; Chapter A6 Reverse charge under GST; Chapter A7 Due dates under GST with extensions; Chapter A8 Non-Creditable Goods/Services and Supplies under GST; Chapter A9 Interest, Penalties and Offences; Chapter A10 State Codes; Chapter A11 Port Codes; Chapter A12 SEZ – List of Services recognized for authorised operations; PART B – COMMENTARY: Chapter B1 GST – Concept, Features, Advantages and Constitutional Amendment; Chapter B2 Taxes or Duties subsumed in the GST; Chapter B3 GST Council & its functions and Administration of GST; Chapter B4 Steps to determine liability under GST and key definitions; Chapter B5 Supply – Meaning and Scope; Chapter B6 Time and Value of Supply; Chapter B7 Concept of IGST – Inter-state Supply and Intra-state Supply; Chapter B8 Imports, Zero-rated Supplies and Exports; Chapter B9 Levy, Rates and Exemptions; Chapter B10 Reverse Charge and Deemed Suppliers under sec 9(5); Chapter B11 Input Tax Credit and Input Service Distributor; Chapter B12 Composition levy; Chapter B13 Job Worker, Casual Taxable Person & Non-resident Taxable Person & Corporate Debtors; Chapter B14 E-commerce, TCS & supply of online data – special provisions; Chapter B15 Registration, Amendment and Cancellation; Chapter B16 Returns under the GST; Chapter B17 Payment of tax and Interest; Chapter B18 Tax deduction at source; Chapter B19 Refund; Chapter B20 Invoice, Accounts and Records; Chapter B21 Assessment, audit & determination of tax and recovery of tax; Chapter B22 Collection of Tax & Recovery and Liability in certain cases; Chapter B23 Inspection, search & survey; Chapter B24 Inspection of Goods in Movement, Confiscation and E-way Bill; Chapter B25 Penalties and Prosecution; Chapter B26 Appeal, Advance Ruling and Anti-profiteering Provisions; Chapter B27 Transitional Provisions; Chapter B28 Miscellaneous Provisions; PART C - GST RATES: Chapter C1 GST Rates on Goods as on 16 August 2022; Chapter C2 Exemptions in the GST – Goods as on 16 August 2022; Chapter C3 GST Rates on Services as on 16 August 2022; Chapter C4 Exemptions in the GST – Services as on 16 August 2022; Chapter C5 Rates of Compensation Cess as on 16 August 2022; Chapter C6 Scheme of classification of services and explanatory notes; Chapter C7 Sabka Vishwas (Legacy dispute resolution) Scheme, 2019 – Central Exercise and service tax; Free Online services and Updates.
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999			_c212038 _d212038