Taxmann S Analysis Rectification Of Errors Under Gst An In Depth Analysis
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Taxmann S Analysis Rectification Of Errors Under Gst An In Depth Analysis
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-06-22
Taxmann S Analysis Rectification Of Errors Under Gst An In Depth Analysis written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-22 with Law categories.
The GST law allows for rectifying mistakes evident from the records in any order, notice, certificate, etc. This article offers a comprehensive analysis of the provisions related to rectification, covering the following points: ‣ Provisions for Rectification under GST ‣ Time Limit for Filing and Executing Rectification ‣ Definition of Errors Apparent on the Face of Records ‣ Additional Considerations on the Appeal Timeline When a Rectification Application is Filed
Compendium Of Gst Advance Authority Rulings With Summary Including Appellate Rulings
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Author : Sanjiv Agarwal
language : en
Publisher: Bloomsbury Publishing
Release Date : 2021-06-30
Compendium Of Gst Advance Authority Rulings With Summary Including Appellate Rulings written by Sanjiv Agarwal and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-30 with Business & Economics categories.
About the book This is the third edition of the bi-annual publication on advance rulings and appellate advance rulings containing the gist and text of rulings arranged in chronological order. The book is divided into three volumes and five Chapters. Chapters 1 and 2 comprise of statutory provisions and rules on advance rulings, Chapter 3 covers topic-wise advance rulings. Chapter 4 covers appellate advance rulings and Chapter 5 covers judgments pronounced by High Courts relating to advance rulings.Key features India's first Digest on Advance Rulings (including Appellate Rulings) in GST Covers Advance Rulings, Appelate Advance Ruling and High Court cases reported from January 2020 - June 2020 Earlier rulings can be found in previous editions detailed on the inside front cover of this book List of rulings arranged: - alphabetically, - topic-wise, - authority/court-wise and - legislation/section-wise Search words index at the end of the book of the rulings digested by professionals
Taxmann S Gst Manual With Gst Law Guide Digest Of Landmark Rulings Finance Act 2025 Comprehensive User Friendly Two Volume Reference Featuring Annotated Laws Landmark Rulings Others
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Author : Taxmann
language : en
Publisher: Taxmann Publicaions Private Limited
Release Date : 2025-04-29
Taxmann S Gst Manual With Gst Law Guide Digest Of Landmark Rulings Finance Act 2025 Comprehensive User Friendly Two Volume Reference Featuring Annotated Laws Landmark Rulings Others written by Taxmann and has been published by Taxmann Publicaions Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-04-29 with Law categories.
GST Manual with GST Law Guide & Digest of Landmark Rulings is a comprehensive and up-to-date reference work on India's Goods and Services Tax (GST) regime. Revised by the latest amendments under the Finance Act 2025, this two-volume set presents an in-depth exploration of GST statutes, rules, forms, notifications, circulars, clarifications, and leading judicial precedents. Its structured, annotated, and user-friendly format is a one-stop resource for readers seeking clarity and guidance under the Indian GST framework. This book is intended for the following audience: • Professionals & Practitioners – Chartered Accountants, Company Secretaries, Cost Accountants, and tax consultants who require a thorough understanding of GST laws, rules, and procedures • Corporate & Business Entities – Finance managers, compliance officers, and business owners aiming to ensure accuracy and compliance with GST obligations • Lawyers & Legal Researchers – Advocates and legal researchers who rely on case laws, legal interpretations, and statutory references for litigation and advisory work • Government Officials – Officers responsible for GST administration, assessments, and enforcement • Academics & Students – Students and faculty of taxation, law, and commerce will find it an invaluable reference for study and research The Present Publication is the 24th Edition | 2025, amended by the Finance Act 2025. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • [GST Law Guide] A holistic commentary covering the Central Goods and Services Tax (CGST), Integrated Goods and Services Tax (IGST), Union Territory Goods and Services Tax (UTGST), and GST (Compensation to States) Acts • [Annotated Statutory Provisions] Every section includes relevant rules, forms, notifications, effective dates, and references to allied laws • [GST Rules & Forms] Contains the text of pertinent GST Rules, including CGST, IGST, UTGST, Compensation Cess Rules, and more, alongside practical action points • [Landmark Rulings] A dedicated Digest of landmark rulings from the Supreme Court and High Courts, with a thorough subject index for quick reference • [Updated Notifications & Circulars] Exhaustive coverage of central notifications, circulars, clarifications, and CBIC FAQs, ensuring you have the latest administrative and procedural guidelines • [User-friendly Structure] Split across two volumes and multiple 'divisions,' making it easy to locate specific topics and reference materials quickly The coverage of the book is as follows: • Volume 1 o GST Law Guide – Detailed and practical commentary on GST framework and procedures o Annotated Acts – CGST Act 2017, IGST Act 2017, UTGST Act 2017, GST (Compensation to States) Act 2017, with annotations for each section (relevant forms, rules, notifications, effective dates, etc.) o GST Rules & Forms – CGST, IGST, UTGST rules, with illustrative forms and action points for compliance • Volume 2 o Notifications – Comprehensive set of notifications under CGST, IGST, UTGST, and Compensation Cess o Digest of Landmark Rulings – Summaries of major judicial decisions by the Supreme Court & High Courts; also includes subject-wise indexing for quick look-ups o Circulars & Clarifications – Official clarifications and guidance notes issued by CBIC on procedural and interpretational aspects of GST law o CBIC's FAQs – Frequently asked questions and official answers for a better grasp of the rules and procedures • In both volumes, references to relevant Allied Acts and Constitutional Provisions provide the legal backdrop to GST laws The structure of the book is as follows: • GST Law Guide – An introduction and commentary on the entire GST regime • Acts – Full text and annotations of CGST, IGST, UTGST, and Compensation to States Acts, including references to orders removing difficulties and validation provisions • Rules & Forms – A comprehensive collection of rules, forms, and procedures • Notifications – Separate divisions for CGST, IGST, UTGST, Rate notifications, etc. • Digest of Landmark Rulings – Breakdown of case laws by sections, plus an alphabetical key to precedents • Circulars & Clarifications – CBIC releases compiled for ready reference • Constitutional Provisions – The 101st Amendment Act and relevant articles of the Constitution • This logical arrangement ensures readers can navigate from broad concepts to granular details efficiently
Taxmann S Analysis The Force Majeure Factor How Section 168a Shapes Gst Adjudication Timelines
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-06-17
Taxmann S Analysis The Force Majeure Factor How Section 168a Shapes Gst Adjudication Timelines written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-17 with Law categories.
The GST law includes provisions for extending time limits in cases of Force Majeure, such as war, epidemic, flood, drought, fire, cyclone, earthquake, and similar events. However, various extensions granted under these provisions due to COVID-19 have been contested by taxpayers. This article examines the following aspects of such extensions: ‣ Provisions under GST for Force Majeure ‣ Time Limits for Adjudication Procedures ‣ Various Extensions of Adjudication Time Limits under Section 73 ‣ Relevant Judicial Pronouncements under GST Supporting the Extension of Time Limits ‣ Detailed Analysis of Force Majeure and the Reasonableness of Multiple Extensions
Kscaa X Taxmann S Gst Law Simplified With Relevant Case Laws Covering Key Topics Like Registration Levy And Cross Border Services Enriched With Case Studies And A Comparative Analysis
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Author : CA. Srikantha Rao T
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-03-02
Kscaa X Taxmann S Gst Law Simplified With Relevant Case Laws Covering Key Topics Like Registration Levy And Cross Border Services Enriched With Case Studies And A Comparative Analysis written by CA. Srikantha Rao T and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-03-02 with Law categories.
This book aims to guide readers towards a future where clarity and understanding of GST Laws prevail, enhancing informed decision-making. Its objective is to simplify GST Laws and clarify complex issues by examining relevant case laws. Aimed at professionals like Chartered Accountants, lawyers, and tax practitioners, the book is also accessible to those new to GST litigation, making it a valuable resource for a broad audience. The Present Publication is the Latest 2024 Edition, authored by CA. Srikantha Rao T. It is published exclusively by Taxmann for KSCAA. The noteworthy features of the book are as follows: • [Content Overview] o The book breaks down intricate GST aspects into manageable sections, facilitating easier comprehension and application o It includes a thorough exploration of case laws, particularly from the High Courts and the Supreme Court of India, providing a deep dive into GST jurisprudence o Covers a wide range of topics, including registration, supply under GST, levy and collection, cross-border services, and significant issues before courts • [Comparative Analysis] Draws parallels between GST in India and VAT in the European Union, providing a broader perspective on handling GST-related challenges • [Case Studies] Features an extensive collection of case studies from Indian courts and insights from international jurisdictions, aiding in the understanding and application of GST laws • [Focus Areas] o A dedicated chapter on 'Input Tax Credit and Refunds' addresses recent developments and ongoing legal debates in these areas o Provides a current legal perspective on various GST issues, helping readers stay updated with recent rulings and policy changes • [Practical Approach] Designed to facilitate easy navigation and serve as a reference guide for professionals dealing with GST litigations and advisories • [Educational Value] Enhances readers' comprehension by encouraging critical analysis and discussion on each case study, fostering an interactive learning experience • [Expert Insights] Shares the profound knowledge of the author, enriched by his contributions to professional journals and his extensive experience in indirect taxation The detailed contents of the book are as follows: • Registration – Outlines the process and criteria for GST registration • Supply under GST – Discusses the criteria and classifications for what constitutes a supply under GST • Levy & Collection – Details the procedures and regulations regarding the levy and collection of GST • Movement of Goods – Examines the rules governing the movement of goods under GST, including documentation and compliance • Valuation – Guides the valuation of goods and services for GST purposes • Cross-Border Services – Discusses the implications of GST on services that cross international borders • Exemptions – Lists the goods and services exempt from GST and the conditions for exemptions • Input Tax Credit – Explains the rules and procedures for claiming input tax credits and refunds • Refunds – Details the process for obtaining refunds under GST for overpaid taxes or other conditions • Returns – Covers the requirements and procedures for filing GST returns • Major Issues Before Courts – Highlights significant GST-related issues currently being adjudicated in courts
Taxmann S Gst Acts Bare Act Finance Act 2025 Pocket Compact Fully Updated Annotated Gst Reference With Pre Amendment Footnotes User Friendly Layout
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Author : Taxmann
language : en
Publisher: Taxmann Publicaions Private Limited
Release Date : 2025-05-08
Taxmann S Gst Acts Bare Act Finance Act 2025 Pocket Compact Fully Updated Annotated Gst Reference With Pre Amendment Footnotes User Friendly Layout written by Taxmann and has been published by Taxmann Publicaions Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-05-08 with Law categories.
GST Acts [Bare Act | POCKET] by Taxmann is a compact yet comprehensive reference book for India's Goods & Services Tax (GST). It delivers annotated texts of the key GST legislations—CGST, IGST, UTGST, and the Compensation to States Act—meticulously updated to include all amendments introduced by the Finance Act 2025. Despite its pocket-sized format, the book provides thorough coverage, complete with validation provisions, notifications, and a subject index, making it the perfect companion for readers who need to consult GST law on the go. This book is intended for the following audience: • Tax Professionals & GST Practitioners – Ideal for quick referencing during client meetings, audits, or compliances • Corporate Executives & Finance Teams – Ensures easy, at-a-glance verification of GST provisions for everyday transactions • Legal Professionals & Consultants – Handy in courtrooms and offices for immediate cross-checking of statutory clauses • Government Officials – Facilitates swift referencing during field visits or at departmental hearings • Academicians & Students – Excellent classroom companion or revision tool without the bulk of a large volume The Present Publication is the 13th Edition | 2025, amended by the Finance Act 2025, covering text of the GST Act [Act No. 12 of 2017], with the following noteworthy features: • [Pocket-sized Portability] Easy access for immediate consultation anywhere • [Comprehensive & Annotated] Includes updated texts of CGST, IGST, UTGST, and GST Compensation Acts, along with rules, forms, and notifications • [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period • [User-friendly Layout] Clear fonts, well-structured headings, and instant cross-referencing tools for hassle-free navigation • [Subject Index & Validation Provisions] Quickly pinpoint relevant sections and understand how specific provisions apply or are validated • [Six Sigma Quality Assurance] Follows rigorous editorial processes to minimise errors, ensuring reliable and accurate content • [Authoritative Content] Backed by Taxmann's decades-long expertise in tax publications and editorial excellence The coverage of the book is as follows: • Central Goods and Services Tax Act (CGST) 2017 o Arrangement of Sections o Full text of the CGST Act o Removal of Difficulties Orders o Allied Acts relevant to specific CGST provisions o Validation Provisions & Subject Index • Integrated Goods and Services Tax Act (IGST) 2017 o Arrangement of Sections o Full text of the IGST Act o Validation Provisions & Subject Index • Union Territory Goods and Services Tax Act (UTGST) 2017 o Arrangement of Sections o Full text of the UTGST Act o Validation Provisions & Subject Index • Goods and Services Tax (Compensation to States) Act 2017 o Arrangement of Sections o Full text of the Compensation Cess Act o Subject Index • GST Guide – A Practical, Topic-wise Short Commentary o GST's purpose, object, key milestones o IGST framework and unique concepts o Inter-state vs. intra-state supplies o Registration, returns, and payment of tax o Reverse charge mechanism o Classification, valuation, and invoicing rules o Exemptions, input tax credit, refund procedures o E-way bills and compliance steps o Impact of 2025 amendments The structure of the book is as follows: • Division-based Segregation – Each statute is presented in its division, clearly labelling sections and subsections • Section-wise Annotations – Key rules, notifications, and forms appear below each section for direct context • Practical Research Tools – Detailed contents and a subject index facilitate quick cross-referencing
Taxmann S Analysis 53rd Gst Council Meeting Detailed Analysis Of 50 Recommendations
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-06-26
Taxmann S Analysis 53rd Gst Council Meeting Detailed Analysis Of 50 Recommendations written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-26 with Law categories.
The much-awaited 53rd GST Council meeting, held on June 22, 2024, marked a significant milestone in the evolution of the GST system in India. The key focus areas included: ‣ Significant decisions to simplify compliance ‣ Resolving long-pending litigation issues ‣ Creating a more taxpayer-friendly GST environment ‣ Introducing new provisions, such as Section 11A and Section 128A in the CGST Act, providing significant relief to taxpayers across various industries ‣ The government's new approach and commitment to resolving disputes and facilitating trade This article has provided a comprehensive analysis and simplified version of the recommendations and decisions.
Taxmann S Analysis 52nd Gst Council Meeting Recommendations
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-10-11
Taxmann S Analysis 52nd Gst Council Meeting Recommendations written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-10-11 with Law categories.
The 52nd GST Council meeting, held on 07 Oct 2023, majorly brought relief to the taxpayers. It was mainly about: ‣ GST rate cuts on goods and services ‣ Clarifications on the litigative and unsettled issues ‣ Making necessary changes in GST law for more clarity ‣ Recommended an amnesty scheme for filing of appeals where they could not be filed within the prescribed time This article has provided a comprehensive analysis and simplified version of the recommendations and decisions.
48th Gst Council Meeting Analysis Of Recommendations Taxmann S Indirect Tax Research And Advisory
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Author : Taxmann Publications
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2022-12-22
48th Gst Council Meeting Analysis Of Recommendations Taxmann S Indirect Tax Research And Advisory written by Taxmann Publications and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-12-22 with Law categories.
The GST Council held its 48th meeting and recommended several amendments and clarifications under the GST law. These recommendations covered a wide range of topics, including: • Measures to ensure payment of tax by suppliers or reversal of input tax credit (ITC) by recipients in cases of mismatches in Form GSTR-1 and GSTR-3B of the supplier • Filing restrictions on GST returns/statements • Decriminalization of offences under GST • Clarification on several practical issues • Exemptions from GST for certain types of residential dwellings and incentives paid to banks • GST rates on various goods Taxmann's Advisory and Research team has analyzed these recommendations in detail and shared its views on the implications of these changes. Read Taxmann's Analysis to know more!
Taxmann S Analysis Gst Implications In Joint Development Agreements Jdas
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-06-13
Taxmann S Analysis Gst Implications In Joint Development Agreements Jdas written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-13 with Law categories.
With the growing popularity of Joint Development Agreements (JDAs) in property construction, it has become essential to analyse their GST implications. This article explores the concept of JDAs and their GST impacts, covering the following topics: ‣ Understanding the Nature of JDAs ‣ Taxability of JDAs under GST in various scenarios, such as the sale of completed property, sale of land, and sale of under-construction property ‣ GST on Transfer of Development Rights ‣ GST on Construction Services