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Taxmann’s GST Audit and Annual Return – F.Y. 2019-20’ caters to handle the preparation and filing of GSTR 9, GSTR 9A/4 and GSTR 9C for FY 2019-20 which is currently supposed to be filed till 28th February 2021. This book serves as a ready referencer for all the professionals like CA and their Articles, CS, CWA, Advocates, etc. in handling audit and annual return assignments. The Present Publication is the 8th Edition, incorporating all amendments and updated till 24th January 2021, authored by Aditya Singhania, with the following noteworthy features: β€’ The book has been divided into 3 Divisions namely 𝚘 Division 1: GSTR 9, 𝚘 Division 2: GSTR 9A, and 𝚘 Division 3: GSTR 9C β€’ [Division based on Forms] The Chapters in each division has been divided based on the said forms i.e. each Part of the forms has been dealt with in separate Chapters, therefore, making it easy for the professional to quickly refer the relevant part for better insight β€’ [Clause-wise/Table-wise Format of Presentation] Exhaustive tables with clear cross reference between GSTR 1, GSTR 3B, GSTR 4 vis-Γ -vis GSTR 9 and GSTR 9A has been made for easy pick-up of the data for furnishing return β€’ Clarifications issued from time to time has been incorporated in the relevant table to track the changes that has taken place from time to time β€’ This book includes explanation of law and a commentary in each Chapter along-with relevant case laws in order to ascertain the impact in annual returns and audit for FY 2019-20 β€’ [Explanation using practical examples] Since this is the 3rd year for which GSTR 9 and GSTR 9C needs to be furnished, therefore, there are several transactions whose impacts run across FY 2018-19 and FY 2019-20 for which a separate Chapter has been incorporated β€’ [Quick Referencer of Sections, Rules & Forms] The unique portion of the book is β€˜Quick Referencer for FY 2019-20’ which will help the professionals in cross referencing sections-rules-forms, ascertaining all the key changes like: 𝚘 Applicability of changes taken place through Finance Act 2019 & Finance Act, 2020 𝚘 Notifications issued during FY 2019-20 𝚘 Circulars issued till FY 2019-20, along-with relevant annexures β€’ Also Available: 𝚘 [4th Edition] of Taxmann’s GST Practice Manual – Day to Day Practice Guide for Professionals β€’ The contents of the book are as follows: β€’ Division One – GST Annual Returns (GSTR-9) for Normal Taxpayers 𝚘 GST Annual Return – GSTR 9 𝚘 Part 1 of GSTR-9 [Basic Details] 𝚘 Part 2 of GSTR-9 [Details of outward and inward supplies made during the financial year] 𝚘 Part 3 of GSTR-9 [ Details of ITC for the financial year] 𝚘 Part 4 of GSTR-9 [Details of tax paid as declared in returns filed during the financial year] 𝚘 Part 5 of GSTR-9 [Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to 𝚘 date of filing of annual return of previous FY, whichever is earlier] 𝚘 Part 6 of GSTR-9 [Other Information] β€’ Division Two – GST Annual Returns (GSTR-9A) for Composition Taxpayers 𝚘 GSTR-9A [GST Annual Return for Composition Supplier] β€’ Division Three – GST Audit (GSTR-9C) 𝚘 GST Audit Report [GSTR-9C] 𝚘 Part A: Part I of GSTR-9C [Basic Details] 𝚘 Part A: Part II of GSTR-9C [Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR-9)] 𝚘 Part A: Part III of GSTR-9C [Reconciliation of Tax Paid] 𝚘 Part A: Part IV of GSTR-9C [Reconciliation of Input Tax Credit] 𝚘 Part A: Part V of GSTR-9C [Auditor’s recommendation on additional liability due to non-reconciliation] 𝚘 Part B of GSTR-9C [Certification] 𝚘 Spill over Effects
This is a comprehensive, authentic & well-illustrated book for Financial Accounting. This book aims to fulfil the requirement of students of undergraduate courses in commerce and management, particularly the following: β€’ B.Com. Sem (I) Core Paper BC: DSC 1.3 based on the Undergraduate Curriculum Framework (UGCF) by the University of Delhi β€’ Non-Collegiate Women's Education Board (NCWEB) β€’ School of Open Learning (University of Delhi) β€’ Undergraduate Commerce & Management Courses at various Central Universities throughout India The Present Publication is the 9th Edition, authored by Bhushan Kumar Goyal, with the following noteworthy features: β€’ [Highlights of the Ninth Edition] are as follows: o [Most Amended & Updated] o [New Illustrations] has been added to this book o [B.Com. Past Question Papers] for the years 2021 & 2022 have been added to this book β€’ [Comprehensive Presentation of Theory, Procedure & Practice] of accounting β€’ [Student-Oriented Book] This book has been developed keeping in mind the following factors: o Interaction of the author/teacher with their students in the classroom o Shaped by the author/teacher's experience of teaching the subject matter at different levels for more than 43 years o Reactions and responses of students have also been incorporated at different places in the book β€’ [Simple Language & Systematic Manner] of the presentation of the subject matter with special emphasis on those points which students generally find difficult β€’ [Solved Illustrations & Working Notes] have been incorporated throughout this book to make the understanding of the concepts easy β€’ [Practical Assignments & Latest Questions Papers] have been given in Vol. II of the book β€’ [Multiple True/False Type Questions] have been incorporated into the book The contents of the book are as follows: β€’ Volume I o Accounting System o Capital and Revenue Expenditures and Receipts o Events Occurring after the Balance Sheet Date o Extraordinary Items, Prior Period Items, Accounting Estimate, Accounting Policies and Fair Value o Provisions, Contingent Liability and Contingent Assets o Financial Accounting Principles o Introduction to Accounting Standards and Ind-AS o Accounting Process: Journal and Ledger o Accounting Process: Subsidiary Books, Ledger and Trial-Balance o Accounting for Goods and Services Tax o Measurement of Business Income and Revenue Recognition o Accounting for Property, Plant, Equipment and Depreciation o Accounting for Intangible Assets o Inventory Valuation o Financial Statements of Non-Corporate Business Entities o Financial Statements for Not-For-Profit Organisations o Accounting for Inland Branches o Departmental Accounting o Lease Accounting o Computerised Accounting System β€’ Volume II o Objective Questions with Answers o Accounting Process: Journal and Ledger o Accounting Process: Subsidiary Books, Ledger and Trial-Balance o Accounting for Property, Plant, Equipment and Depreciation o Accounting for Intangible Assets o Inventory Valuation o Financial Statements of Non-Corporate Business Entities o Financial Statements for Not-For-Profit Organisations o Accounting for Inland Branches o Departmental Accounting o Lease Accounting o Computerised Accounting System o B.Com. CBCS: 2021 o B.Com. CBCS: 2022
This book is a part of the GST Practical Guide – Five Book Series, which covers day-to-day practical requirements under the law in simple language. The coverage of GST Practical Guide – Five Book Series includes: β€’ Accounts & Records Maintenance under the GST Act β€’ Registration, Suspension, Cancellation and Revocation of Cancellation β€’ Reverse Charge Mechanism under GST β€’ Introduction to GST Returns, Statements and Other Compliance Forms β€’ Input Tax Credit This book will be helpful for tax practitioners, the legal fraternity, and departmental authorities. The Present Publications is the latest 2023 edition and has been amended by the Finance Act 2023. This book is authored by the Goods & Services Tax Practitioners' Association of Maharashtra and CA Girish Kulkarni. The detailed contents of this book are as follows: β€’ Introduction to GST Returns β€’ Different Methods & Tools for GST Returns β€’ Types of GST Returns Statements & Other Compliances β€’ GSTR-1 – Outward Supplies Return β€’ GSTR-3B – Return (Earlier referred to as Summary Return) β€’ QRMP Scheme β€’ First Return β€’ GSTR-4 – Quarterly Return for Composition Taxpayers β€’ GSTR-5 – Non-Resident Foreign Taxpayer Return β€’ GSTR-6 – Input Service Distributor Return β€’ GSTR-7 – Tax Deduction at Source (TDS) & GSTR-8 – Tax Collection at Source (TCS) β€’ Annual Return β€’ GSTR-9C – Reconciliation Statement and Certification β€’ GSTR-10 – Final Return β€’ GSTR-11 – Details of Inward Supplies of Person Having UIN β€’ Revision of Returns β€’ Default/Delay in Furnishing the Return
About the Book This book has been written with the twin goals of making the tax-payers aware about the compliances required for smooth conduct of GST audit of their business operations as well as to educate the tax auditors so as to enable them to conduct the audit in a fair, transparent and impartial way to ensure compliance of GST law as well as to prevent and plug in the leakage of revenue well in time. The book discusses the practical aspects which an auditor should concentrate on while doing GST audit and where the taxpayers need to be more careful and vigilant. The audit process has been explained from inception i.e. selection of taxpayer and intimation of conducting GST audit right upto the conclusion of the same. The knowledge of accounts is pre-requisite for the departmental officers who otherwise have diverse academic backgrounds. A separate chapter on accounting has been written not only to acquaint them with the elementary accounting process but also to provide further authentic resources to those interested in enhancing their accounting skills. The auditors must perform their duties with utmost sincerity, integrity and diligence; therefore, guidelines about overall conduct of the auditors have been included following which they will manifest the best professional ethics. Key Features Β· Analysis of GST Audit Process, Annual Returns (Form GSTR-9), Reconciliation Statement (GSTR-9C), Assessments under GST. Β· Includes GSTAM-2019 issued by CBIC with specific reference to checks to be undertaken during GST Audit. Β· Comprehensive guidance for conducting different types of audits under GST Act. Β· Includes practical tables giving Step-by-Step approach with Internal control questionnaires. Β· Detailed discussions on Key Reconciliation Statements including ITC, outward supplies etc. Β· Dedicated chapter on analysis of GST returns, giving itemized compliance requirement by the taxpayers as well as points for checks by the departmental auditors. Β· Explains key auditing and accounting terms relevant to GST.
This book contains Amended, Updated & Annotated text of the following GST Act(s) & GST Rules: β€’ Central Goods & Services Tax (CGST) β€’ Act β€’ Rules as amended by the CGST (Second Amendment) Rules, 2023 β€’ Integrated Goods & Services Tax (IGST) β€’ Act β€’ Rules β€’ Union Territories Goods & Services Tax (UTGST) β€’ Act β€’ 5+ Rules β€’ Goods & Services Tax (Compensation to States) β€’ Act β€’ Goods & Services Tax Compensation Cess Rules β€’ 5+ Other Rules What sets it apart is the Annotation under each Section, which shows: β€’ Relevant Rules framed under the relevant Section β€’ Reference to Relevant Forms prescribed β€’ Date of enforcement of provisions β€’ Reference to Relevant Notifications & Circulars β€’ Allied Laws referred to in the Section The readers also get a specially curated GST Guide along with the above. The Present Publication is the 11th Edition & amended by the Finance Act 2024 and updated till 22nd February 2024. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: β€’ [Taxmann's series of Bestseller Books] on GST Laws β€’ [Follows the Six-Sigma Approach] to achieve the benchmark of 'zero error' The contents of the book are as follows: β€’ Specially curated Guide to GST Laws β€’ List of Forms β€’ Amended, Updated & Annotated Text [along with Subject Index & Validation Provisions] of the following: o Central Goods & Service Tax Act, 2017 [including CGST (Removal of Difficulties) Orders & Text of provisions of Allied Acts referred to in CGST Act] o Integrated Goods & Service Tax Act, 2017 o Union Territories Goods & Service Tax Act, 2017 o Goods & Services (Compensation to States) Act, 2017 β€’ GST Rules and Forms o Central Goods & Service Tax Rules, 2017 o Integrated Goods & Service Tax Rules, 2017 o Goods and Services Tax Compensation Cess Rules, 2017 o Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 o Union Territories Goods & Service Tax Rules, 2017, including: Β§ Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 Β§ Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 Β§ Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 Β§ Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 Β§ Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 o Goods and Services Tax Settlement of Funds Rules, 2017 o Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019 o National Anti-Profiteering Authority: Procedure and Methodology o Tribunal Reforms Act, 2021 o Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and Other Authorities o Tribunal (Conditions of Service) Rules, 2021
ABOUT THE BOOK AS AMENDED BY FINANCE (NO.2) ACT 2009 & INCORPORATING NOTIFICATION ISSUED ON 31 ST AUGUST 2009 ON NEW SERVICES Volume I : *Basic Propositions *Exemptions *Export & Import of Services *Valuation of Taxable Services *Advertising Agency's Services to Outdoor Caterer's Services Volume II: *Packaging Activity Services to Works Contract Services *Registration/Payment of Tax/Returns, etc. *CENVAT Credit *Reckoner of Services Liable to Tax
This book is specially for Beginners and Students who wants to have comprehensive knowledge about GST.Book contains more than 100 examples to make the reader understand about the new tax law in a very easy and clear manner.Book is not overloaded with too many stuff but has been kept simple with diagram and question answer patter. Language is too easy and topics are kept simple for the learner to have easy understanding.Broadly all the topic has been covered namely - Basic, CGST, SGST, IGST, Registrations, Time Value & Place of Supply, Input Tax Credit, Payments, Invoicing, Accounts & Records, Reverse Charge, TDS TCS, Composition Scheme, Return filing, Job Work, Refunds, Penalty, Assessments, Appeal and related provisions.Book is written by Vivek Kr Agrawal, who is a practicing CA and qualified Lawyer. He is having more than 10 years of knowledge in the taxation field. He is associated with various Management Institutes and delivers lectures on Taxation.
This book is a part of the GST Practical Guide – Five Book Series, which covers day-to-day practical requirements under the law in simple language. The coverage of GST Practical Guide – Five Book Series includes: β€’ Accounts & Records Maintenance under the GST Act β€’ Registration, Suspension, Cancellation and Revocation of Cancellation β€’ Reverse Charge Mechanism under GST β€’ Introduction to GST Returns, Statements and Other Compliance Forms β€’ Unlocking Input Tax Credit – Navigating the GST Maze This book will be helpful for tax practitioners, the legal fraternity, and departmental authorities. The Present Publications is the latest 2024 edition and has been updated till 29th February 2024. This book is authored by the Goods & Services Tax Practitioners' Association of Maharashtra and CA. Hiral Suresh Shah. The detailed contents of this book are as follows: β€’ Input Tax Credit (ITC) under GST Laws – Important Issues β€’ Section 16 of the Central Goods and Services Tax Act 2017 (CGST Act) β€’ Quantum of ITC – Tax Charged or Tax Payable as per Law β€’ Filing of Return β€’ Section 17 of the CGST Act β€’ Section 17 – Apportionment of Credit and Blocked Credits β€’ Section 18 – Availability of Credit in Special Circumstances of CGST Act β€’ Circular – CGST & IGST β€’ Conclusion
This book is a part of the GST Practical Guide – Five Book Series, which covers day-to-day practical requirements under the law in simple language. The coverage of GST Practical Guide – Five Book Series includes: β€’ Accounts & Records Maintenance under GST Act β€’ Registration, Suspension, Cancellation and Revocation of Cancellation β€’ Reverse Charge Mechanism under GST β€’ Returns Filing, First & Last Return, Monthly/Quarterly and Annual for Composition β€’ Input Tax Credit This book will be helpful for tax practitioners, the legal fraternity, and departmental authorities. The Present Publications is the latest 2023 edition and has been amended by the Finance Act 2023. This book is authored by the Goods & Services Tax Practitioners' Association of Maharashtra, Adv. Pravin Jadhav & Adv. Sujoy Mehta. The detailed contents of this book are as follows: β€’ Introduction β€’ Persons Liable for Registration β€’ Compulsory Registration in Certain Cases β€’ Procedure for Registration β€’ Deemed Registration β€’ Special Provisions Relating to Casual Taxable Person and Non-resident Taxable Person β€’ Amendment of GST Registration β€’ Suspension of GST Registration β€’ Cancellation of GST Registration
This one-of-a-kind book provides a complete analysis (from an Income-tax & GST perspective) of the new scheme of taxation of Virtual Digital Assets (VDAs), which includes Cryptocurrencies and Non-fungible Tokens (NFTs). This book helps the reader to understand the following: β€’ Basic Concepts & Ecosystem of VDAs β€’ Difference between the New & the Old Scheme of taxation of VDAs β€’ GST Implications on VDAs β€’ Current Tax Challenges This book also explains the essential taxonomy of the following: β€’ Crypto Assets β€’ NFTs β€’ Blockchain Technology β€’ Distributed Ledger Technology β€’ Airdrop β€’ Mining, etc. The Present Publication is the First Edition, authored by Taxmann's Editorial Board. This book is amended by the Finance Act 2022 and addresses the following critical issues w.r.t. to VDAs: β€’ All foreign currencies have been kept out of the meaning of VDA. Why Bitcoin is a β€’ VDA even if El Salvador has adopted Bitcoin as its official currency? β€’ How to determine the situs of VDA for taxability in the hands of a non-resident? β€’ Head in which the income from transfer of VDA should be taxed? β€’ How should the income from the lending of cryptocurrencies be taxed? β€’ Whether mining of cryptocurrencies is a taxable event? β€’ How to determine the cost of acquisition of mined cryptocurrencies? β€’ Tax implications if VDAs are lost or stolen β€’ How to determine the fair market value of VDAs? β€’ Whether Section 87A rebate and maximum exemption limit allowed from income from VDAs? β€’ Treatment of losses incurred from transfer of VDAs on or before 31-03-2022 β€’ How to compute the income from the transfer of VDA before 01-04-2022? β€’ How to compute the TDS under Section 194S in case of an exchange of one VDA foranother VDA? β€’ Whether VDA is money, legal tender, or security? β€’ Whether VDA is a good or service? β€’ Whether services by foreign crypto exchanges are OIDAR services? The detailed contents of the book are as follows: β€’ Concept of Virtual Digital Asset β€’ Meaning of Virtual Digital Asset β€’ Scheme of Taxation of Virtual Digital Asset on or after 1-4-2022 β€’ Transfer of Virtual Digital Asset without or for inadequate consideration on or after 1-4-2022 β€’ Deduction of tax at source under Section 194S β€’ Scheme of taxation of Virtual Digital Asset before 1-4-2022 β€’ Taxability of cryptocurrency under the GST law