Goods and Services Tax (GST) (T.Y.B.Com.)
Authors:
ISBN:
SKU:
9789389493405
Categories:
Account / Audit / Income Tax, TYBCom, वाणिज्य व व्यवस्थापन
Rs.125.00
- DESCRIPTION
- INDEX
- Basics Framework of GST and Important Definitions under CGST Act : 1.1 History of Goods and Services Tax in World and in India, 1.2 Merits and Demerits of GST, 1.3 Types of GST, 1.4 Role of GST Council, 1.5 Important Definitions : Aggregate Turnover, Business, Capital Goods, Goods, Service, Input Tax Credit, Inter-State and Intra-State Supply of Goods and Services, Invoice and Tax Invoice, Taxable Supply and Non-Taxable Supply
- Time & Value of Supply and levy of GST : 2.1 Meaning and Scope of supply (Section 7), 2.2 Time of Supply of Goods and Services (Basic Concepts), 2.3 Value of Supply of Goods and Services (Basic Concepts), 2.4 Composition levy (Section 10), 2.5 Exemption from Tax
- Registration under GST : 3.1 Persons liable for Registration, Persons not liable for registration, 3.2 Compulsory Registration, Exemption, 3.3 Procedure for Registration, Deemed Registration, 3.4 Cancellation of Registration
- Maintenance of Records and Input Tax Credit : 4.1 Tax Invoice, time of issue of tax invoice (Rule 46 to 55), 4.2 Issue of debit note, issue of credit note, 4.3 Types of Electronic Ledgers, 4.4 E-way Bill- Concept, forms and E-way bill Generation, 4.5 Input Tax Credit – Concept and Set off of Input Tax against Output Tax on Supply
- Returns and Payments under GST : 5.1 Types of Returns and Furnishing of Returns, 5.2 Annual Return, 5.3 Payment of Tax, Interest and Penalty, 5.4 Interest on delayed payment of tax
- Offences and Penalties : 6.1 General Principles for imposing /not imposing penalties, 6.2 Penalties for Offences under Section 122 of CGST Act., 6.3 General Penalties
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