Taxmann S Gst Refunds Comprehensive Guide To Understanding The Norms For Claiming Gst Refunds And Handling Litigation Pertaining To Gst Refunds With Case Laws Etc Finance Act 2023 Edition

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Taxmann S Gst Refunds Comprehensive Guide To Understanding The Norms For Claiming Gst Refunds And Handling Litigation Pertaining To Gst Refunds With Case Laws Etc Finance Act 2023 Edition

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Author : Aditya Singhania
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-05-17

Taxmann S Gst Refunds Comprehensive Guide To Understanding The Norms For Claiming Gst Refunds And Handling Litigation Pertaining To Gst Refunds With Case Laws Etc Finance Act 2023 Edition written by Aditya Singhania 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 2023-05-17 with Law categories.

This book provides a comprehensive guide to understanding the norms for claiming refunds in GST and handling litigation about GST refunds. The book intends to serve as a guide for all professionals, including CA, CS, CWA, Advocates, GST Practitioners, and their interns/articles involved in advisory, compliance, and litigation service to their clients. The Present Publication is the 8th Edition and has been amended by the Finance Act 2023. This book is authored by Aditya Singhania, with the following noteworthy features: • [Detailed Analysis on each type of Refund & Procedures] which includes the following: o Refund of excess payment of tax o Excess balance in electronic cash ledger o Refunds on account of export on payment of IGST and under LUT o Refunds on account of supply to/by SEZ o Deemed exports • [Detailed Analysis of Import & Export Procedures] including: o Duty Drawback in the GST Era o EoU in GST o Budgetary Support Scheme • [Graded Analysis] starting from the basics, going up to explaining the issues involved in seeking refunds, with the help of the following: o GST Notifications o Clarifications issued by the CBIC o Case Laws from the Supreme Court & High Courts o Advance Rulings from AAAR & AAR • [Lucid Language & Tabular Presentation] has been used for a concrete understanding of the subject • [Comprehensive Coverage with Relevant Illustrations] for doing a detailed analysis of GST refunds The detailed contents of the book are as follows: • Introduction to GST Refunds • Refund Procedures • Excess Payment of Tax Due to Mistake of Inadvertence • Excess Balance in Electronic Cash Ledger • Export & Import Procedures • Export of Goods and/or Services on Payment of IGST • Export under Bond or Letter of Undertaking • Deemed Exports • SEZ Refund Procedures • Inverted Tax Structure • Assessment, Provisional Assessment – Finalization of Provisional Assessment, Appeal and any other Order • Purchases made by Embassies or UN Bodies or Persons Notified under section 55 • Miscellaneous Refunds • Scheme of Budgetary Support (Refund)

Taxmann S Gst Audit Annual Return Explanation Is In Complete Sync With The Current Features Available At Gst Common Portal 8th Edition 2021 F Y 2019 20

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Author : Aditya Singhania
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2021-01-02

Taxmann S Gst Audit Annual Return Explanation Is In Complete Sync With The Current Features Available At Gst Common Portal 8th Edition 2021 F Y 2019 20 written by Aditya Singhania 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 2021-01-02 with Law categories.

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: • 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 • [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 • [Clause-wise/Table-wise Format of Presentation] Exhaustive tables with clear cross reference between GSTR 1, GSTR 3B, GSTR 4 vis-à-vis GSTR 9 and GSTR 9A has been made for easy pick-up of the data for furnishing return • 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 • 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 • [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 • [Quick Referencer of Sections, Rules & Forms] The unique portion of the book is ‘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 • Also Available: 𝚘 [4th Edition] of Taxmann’s GST Practice Manual – Day to Day Practice Guide for Professionals • The contents of the book are as follows: • 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] • Division Two – GST Annual Returns (GSTR-9A) for Composition Taxpayers 𝚘 GSTR-9A [GST Annual Return for Composition Supplier] • 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

International Vat Gst Guidelines

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Author : Collectif
language : en
Publisher: OECD
Release Date : 2017-04-12

International Vat Gst Guidelines written by Collectif and has been published by OECD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-12 with Business & Economics categories.

Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border 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). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

Corporate Accounting Fourth Edition

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Author : S N Maheshwari
language : en
Publisher:
Release Date : 2004-01-01

Corporate Accounting Fourth Edition written by S N Maheshwari and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-01-01 with categories.

Direct Taxes Ready Reckoner

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Author : Dr. V. K. Singhania
language : en
Publisher:
Release Date : 2009-07-01

Direct Taxes Ready Reckoner written by Dr. V. K. Singhania and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-07-01 with categories.

Service Tax How To Meet Your Obligations Set Of 2 Volumes

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Author : S. S. Gupta
language : en
Publisher:
Release Date : 2009-08-01

Service Tax How To Meet Your Obligations Set Of 2 Volumes written by S. S. Gupta and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-08-01 with categories.

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

Customs Law Practice And Procedures

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Author : V. S. Datey
language : en
Publisher:
Release Date : 2009-06-01

Customs Law Practice And Procedures written by V. S. Datey and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-06-01 with categories.

Changes Introduced by Finance (No. 2) Bill 2009 Foreign Trade Policy Special Economic Zones Customs, Import & Export Procedures Duty Drawback

Taxmann S Gst Practice Manual Finance Act 2023 Comprehensive Guide For Compliance With Gst Along With Stepwise Guides Case Laws Illustrations Content Synchronization With Gst Common Portal

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Author : Aditya Singhania
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-06-26

Taxmann S Gst Practice Manual Finance Act 2023 Comprehensive Guide For Compliance With Gst Along With Stepwise Guides Case Laws Illustrations Content Synchronization With Gst Common Portal written by Aditya Singhania 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 2023-06-26 with Law categories.

This book is a comprehensive guide for day-to-day compliance with GST. It helps you understand the following topics related to GST: • Background • Concepts • Execution • Challenges • Solution(s) It also explains the provisions of the GST law lucidly. This book will be helpful for GST Professionals engaged in managing the client's day-to-day GST-related affairs, i.e., advisory, compliance and litigation services. The Present Publication is the 7th Edition, amended by the Finance Act 2023 and updated till 1st June 2023. This book is authored by Aditya Singhania with the following noteworthy features: • [Comprehensive Coverage] with detailed analysis and relevant illustrations • [Stepwise Guide] for GST compliance procedures • [Judicial Outlook] of GST Case Laws (including Advance Rulings) • [GST Common Portal] The content in this book is synchronized with the current features available at GST common portal • [Topic-Wise Explanation] along with related GST Notifications and Circulars • [Practical Issues] with solutions The contents of the book are as follows: • Time/Place of Supply & Valuation o Time of Supply o Place of Supply o Valuation • Accounting in GST o Invoicing o Accounts & Records o E-Way Bill o Job-Work • Registration o Basics of Registration o Compulsory Registration o Person not Liable to take Registration & Voluntary Registration o General Procedure of Registration o Amendment of Registration o Cancellation or Suspension of Registration o Revocation of Registration • Specified Taxable Person o Non-Resident Taxable Person o OIDAR o Unique Identification Number (UIN) • Composition Scheme o Basics of Composition Scheme o Compliances under the Composition Scheme o Withdrawal from the Composition Scheme o Returns under the Composition Scheme • Input Tax Credit (including ISD) o Eligibility of Input Tax Credit o Apportionment of Input Tax Credit o Availability of ITC in certain circumstances o ITC for Job Worker o Compliance for Input Service Distributor o Returns for an Input Service Distributor • Returns o Introduction to GST Returns o GSTR 1 o GSTR 2, 2A and 2B o GSTR 3 o GSTR 3B o Matching Concept o Proposed new GST Return o Annual Return for Normal Taxpayer o Annual Return for Composition Taxpayer o Final Return • Audit o Departmental Audit o GST Audit • TDS & TCS o Tax Deducted at Source o Tax Collection at Source • Payment o Basics of Payment o Treatment of Input Tax Credit for Payment o Treatment of Electronic Cash/Credit Ledger o Treatment of Electronic Liability Ledger o Miscellaneous on Payments • Refunds o Basics of Refunds o Refund Procedures • Assessment o Self & Provisional Assessment o Scrutiny of Returns o Assessment of Non-Filers of Returns o Assessment of Unregistered Persons o Summary Assessment o Finalization of Provisional Assessments, Appeal • Search and Seizure o Inspection, Search and Seizure o Arrest • Advance Rulings o Basics of Advance Ruling o Application and Compliances for Advance Rulings o Appellate Authority for Advance Ruling • Demand & Recovery o Administration in GST o Demand o Recovery • Appeals o Appeals to Appellate Authority o Appeals to Appellate Tribunal o Appeals to High Courts & Supreme Court o Miscellaneous on Appeals • Offences o Penalty o Detention, Seizure and Release of Goods and Conveyances in Transit o Confiscation of Goods or Conveyances o Miscellaneous Topics under Offences o Compounding of Offences • Miscellaneous o Corporate Debtor under Insolvency and Bankruptcy Code, 2016 o Liability to Pay in Certain Cases o Repeal and Saving

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 Input Tax Credit Finance Act 2025 Comprehensive Coverage From Core Gst Principles To Blocked Credits Isd Distribution Refunds Utilisation Using Structured Chapters Case Laws

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Author : V.S. Datey
language : en
Publisher: Taxmann Publicaions Private Limited
Release Date : 2025-05-14

Taxmann S Gst Input Tax Credit Finance Act 2025 Comprehensive Coverage From Core Gst Principles To Blocked Credits Isd Distribution Refunds Utilisation Using Structured Chapters Case Laws written by V.S. Datey 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 2025-05-14 with Law categories.

GST Input Tax Credit has long been recognised as a comprehensive and authoritative treatise on the nuances of Input Tax Credit (ITC) under the Goods and Services Tax regime. It has been updated to reflect all changes made by the Finance Act 2025. This Edition is an indispensable resource for readers seeking clarity, insight, and practical know-how on ITC mechanisms in GST. This book meticulously covers every stage of the ITC journey—from understanding fundamental concepts of GST to specialised issues like input distribution, blocked credits, refunds, and ITC utilisation. It clarifies complicated legislative provisions through systematically organised chapters, case laws, and regulatory references. This book is intended for the following audience: • Tax Professionals & Practitioners – Chartered Accountants, Cost Accountants, Company Secretaries, Advocates, and tax consultants who advise on or deal with compliance, litigation, and advisory in GST • Businesses & Corporates – Finance, taxation, and accounts teams in micro, small, medium, and large enterprises that regularly interact with Input Tax Credit claims and procedures • Government Officials & Regulators – Departmental personnel who administer GST laws, review ITC claims, conduct audits, and deal with cross-border transactions • Any Individual or Entity Dealing with GST – Especially those needing clarity on partial credits, blocked credits, or refunds arising from exports or inverted duty structures • Academicians & Students – Faculty members, law students, and business students specialising in taxation and looking for in-depth coverage of the ITC framework The Present Publication is the 15th Edition | 2025, amended by the Finance Act 2025. This book is authored by V.S. Datey with the following noteworthy features: • [Comprehensive Treatment of ITC] Provides a 360-degree view, starting with the basics of GST, culminating in advanced ITC topics like Input Service Distributor (ISD) and cross-utilisation of credits • [Updated Content] Reflects the latest statutory changes, clarifications, and notifications, including all amendments introduced by the Finance Act 2025 • [Practical Insights] Illustrations, case laws, and problem-solving examples that show how provisions work in practice • [Step-by-step Guidance] Each procedure—registration, claiming ITC, reversal scenarios, refunds—is explained in a methodical manner • [Extensive Appendices] Contains relevant sections from the CGST Act, IGST Act, and CGST Rules; includes clarifications, notifications, and circulars that provide deeper context and easy referencing • [Easy Reference Tools] A detailed table of contents, exhaustive subject index, and ‘Acronyms in GST’ list to help navigate complex topics quickly The coverage of the book is as follows: • GST Overview o Fundamental structure of GST, types of taxes (CGST, SGST/UTGST, IGST), dual GST framework, and the concept of destination-based taxation • Highlights of GST Law o Definitions of goods and services, taxability rules, place of supply, time of supply, valuation, and procedures for registration/invoice generation • VAT Concept & Application in GST o Historical background, evolution from VAT to GST, and how credit mechanisms have transitioned to the current GST system • Detailed ITC Provisions o Definition of Input Tax o Conditions to avail ITC and documentary requirements o Time limits for claiming ITC o Blocked credits (e.g., motor vehicles, works contract services, personal expenses) o Partial credit when taxable and exempt supplies co-exist • ISD (Input Service Distributor) o Rules and mechanisms for distributing input service credits across different branches or registrations, including recent changes effective from 1-4-2025 • ITC Utilisation o Understanding Electronic Credit Ledger (ECL) and Electronic Cash Ledger (ECL) o Sequence of credit utilisation across CGST, SGST/UTGST, IGST, and restrictions imposed by law o Interest liabilities for delayed payments and wrong availment • Exports & Imports o Zero-rated supplies, refunds on exports, LUT/Bond mechanism o Restrictions on claiming IGST refunds when inputs are procured under concessional rates or exemption schemes o Special provisions for SEZ units/developers, deemed exports, duty-free shops, high seas sales, and bonded warehouses • Refund Mechanisms o Conditions and procedures for refund of unutilised ITC, excess tax, inverted duty structure o The doctrine of unjust enrichment o Handling deficiency memos, showing cause notices, and using relevant forms (RFD-01, RFD-06, RFD-07, etc.) • Each chapter integrates legislative references with administrative guidance, ensuring that the explanation aligns with the law and practical procedures The structure of the book is as follows: • Foundational Chapters (Chapters 1 & 2) – Provide a broad overview of GST, definitions, and the legal framework to set the context for ITC • Transitional & Core ITC Chapters (Chapters 3, 4 & 5) – Dive deep into the specifics of Input Tax Credit, blocked credits, partial credits, and how ITC is impacted when a business engages in both taxable and exempt supplies • Special Topics (Chapters 6 & 7) – Cover Input Service Distributor (ISD) provisions and the detailed process of utilising ITC for payment of output taxes, including the interplay of different tax heads • Exports & Imports (Chapter 8) – Explains zero-rated supplies, refund options, and specialised import-export scenarios such as high seas sales, bonded warehouse transactions, and merchant trade • Refund Procedures (Chapter 9) – Offers a structured approach to claiming refunds, dealing with inverted duty structures, and the correct procedure for obtaining IGST refunds on exports • Appendices – A robust set of appendices (Sections of CGST & IGST Acts, relevant CGST Rules, clarifications, and circulars) to facilitate cross-referencing and deeper research • Subject Index & Acronyms – A thorough index and a ready reference for acronyms used in GST law ensures that readers can find topics quickly and understand key terminologies without confusion