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Studies the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977.
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
About the Goods and Services Tax Book: The law stated in this book is as amended up to June 2020. Most authentic, up-to-date, and comprehensive textbook on GST. The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. In the present revised edition almost all the chapters have been thoroughly revised and updated and a chapter on Payment and Refund of Tax (with TDS and TCS) has been completely rewritten. At the end of each chapter large number of MCQ and Short Questions (Over 300 in number) with Ans. have been given which enables students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. Law relating to GST has been discussed thoroughly in easy language and in a lucid style. The questions asked in recent university examinations have been incorporated in the book. Every chapter contains a complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.
Strictly according the the syllabus prescribed by: Himachal Pradesh University, Shimla for B.Com.-III Guru Nanak Dev University, Amritsar for B.Com. (Pass & Hons.), Sem.-IV Panjab University, Chandigarh for B.Com.-II, Sem.-III and BBA-II, Sem.-IV
THE GOODS AND SERVICES TAX MCQ (MULTIPLE CHOICE QUESTIONS) SERVES AS A VALUABLE RESOURCE FOR INDIVIDUALS AIMING TO DEEPEN THEIR UNDERSTANDING OF VARIOUS COMPETITIVE EXAMS, CLASS TESTS, QUIZ COMPETITIONS, AND SIMILAR ASSESSMENTS. WITH ITS EXTENSIVE COLLECTION OF MCQS, THIS BOOK EMPOWERS YOU TO ASSESS YOUR GRASP OF THE SUBJECT MATTER AND YOUR PROFICIENCY LEVEL. BY ENGAGING WITH THESE MULTIPLE-CHOICE QUESTIONS, YOU CAN IMPROVE YOUR KNOWLEDGE OF THE SUBJECT, IDENTIFY AREAS FOR IMPROVEMENT, AND LAY A SOLID FOUNDATION. DIVE INTO THE GOODS AND SERVICES TAX MCQ TO EXPAND YOUR GOODS AND SERVICES TAX KNOWLEDGE AND EXCEL IN QUIZ COMPETITIONS, ACADEMIC STUDIES, OR PROFESSIONAL ENDEAVORS. THE ANSWERS TO THE QUESTIONS ARE PROVIDED AT THE END OF EACH PAGE, MAKING IT EASY FOR PARTICIPANTS TO VERIFY THEIR ANSWERS AND PREPARE EFFECTIVELY.
Despite the complications faced by the common man in implementation of GST in their concerned organizations as well as gaining an understanding of the new taxation system put in place, an attempt has been made to provide an insight to the taxation system introduced by the Government effective from 1st July, 2017. All the acts, rules, notifications, circulars and other relevant text have been compiled in a meticulous and methodical manner with the sole purpose of providing an insight to the readers. We have made an attempt to transform technicalities in legal provisions into simplified analysis thereby providing the readers a wholistic insight on each topic covered under several chapters complied in this book. Series of illustrations, FAQs, MCQs, unsolved problems under the heading of knowledge testers incorporated in each chapter is devised in a way to maximize the understanding of readers on each topic with ease.
About the Goods and Services Tax (G.S.T) Book: • The law stated in the book is as amended upto October, 2022 • Amendments in GST made by the Finance Act, 2022 have been duly incorporated in the book. • Most authentic, up-to-date and comprehensive text book on GST. • The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. • In the present revised edition almost all the chapters have been thoroughly revised and updated. • At the end of each chapter large number of MCQ and Short Questions with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. • Law relating to GST has been discussed thoroughly in easy language and in lucid style. • Every chapter contains complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.
1.Overview of GST, 2. Important Definitions, 3. Supply Under GST, 4. Levy and Collection of Tax, 5. Exemption from GST, 6. Comosition 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. Return, 16. Job Work, 17. Tax Deduction and Tax Collection at Source, 18. Account, Assessment amnd Adult, 19. Insepection, Search, Seizure and Arrest, 20. The Intergrated Goods and Services tax Act (Definition, Features Levy and Collection of IGST), 21. Refunds, 22. Anti- Profiteering Measure, 23. Avoidance of Dual Control, 24. Demand and Recovery, 25. Miscellaneous Provisions of Transitional Provisions, 26. Penalties.
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. Return, 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 Service Tax Act, 21. Refunds, 22. Anti-Profiteering Measure, 23 Avoidance of Dual Control, 24. Demand and Recovery, 25. Miscellaneous Provisions and Transitional Provisions, 26. Penalties.
Restructuring of the tax system has constituted a major component of fiscal reforms in India since 1991. The main focus of the tax reforms has been on simplification and rationalization of both direct and indirect taxes, with the objective of augmenting revenues and removing anomalies in the tax structure. Tax reforms in recent years have brought the tax system much closer to international tax practices. The current structure of taxes on goods and services in India is highly complex, riddled with exemptions, and characterized by complicated compliance procedures. The strategy of the Government in respect of indirect taxes is to continue the tariff reforms process towards mean Asian levels of customs tariff, convergence towards a single rate of excise duty (with some exceptions), widening of service tax base, and a phased move towards a fully-integrated goods and services tax (GST). This book traces the evolution of taxation of goods and services (indirect taxes) in India during the post-Independence period. More importantly, it analyzes the present structure of indirect taxes and the harmonization measures undertaken by the Government in this regard. It also examines and sets forth core issues pertaining to the proposed national level GST which is expected to be rolled out in the near future. [Subject: India Studies, Economics, Taxation, Public Finance, Public Policy, Business]