Taxmann S Students Guide To Income Tax Gst Problems Solutions Ay 2025 26 Delivering A Three Tiered Framework Concise Provisions Solved Problems Model Exercises
DOWNLOAD
Download Taxmann S Students Guide To Income Tax Gst Problems Solutions Ay 2025 26 Delivering A Three Tiered Framework Concise Provisions Solved Problems Model Exercises PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Taxmann S Students Guide To Income Tax Gst Problems Solutions Ay 2025 26 Delivering A Three Tiered Framework Concise Provisions Solved Problems Model Exercises book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Taxmann S Students Guide To Income Tax Gst Problems Solutions Ay 2025 26 Delivering A Three Tiered Framework Concise Provisions Solved Problems Model Exercises
DOWNLOAD
Author : Dr. Vinod K Singhania
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2025-07-11
Taxmann S Students Guide To Income Tax Gst Problems Solutions Ay 2025 26 Delivering A Three Tiered Framework Concise Provisions Solved Problems Model Exercises written by Dr. Vinod K 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 2025-07-11 with Education categories.
Students' Guide to Income Tax & GST: Problems & Solutions is a comprehensive and meticulously updated resource, designed to equip students and professionals with practical and exam-oriented mastery of India's income tax and GST laws. This book provides a unique blend of lucid explanations, conceptual clarity, and a robust problem-solving approach. This book is intended for the following audience: • CA Intermediate, CS Executive, CMA Aspirants – Ideal for candidates preparing for upcoming professional examinations with a focus on the most relevant, exam-ready problems and solutions • Commerce & Management Students – Suitable for B.Com., M.Com., MBA students and others seeking clarity and depth in tax law and GST through a problem-based approach • Faculty & Academic Institutions – A valuable teaching and assessment tool, aiding teachers in imparting conceptual and practical understanding • Professionals & New-Generation Tax Practitioners – A ready reference for solving practical tax and GST queries, ensuring up-to-date compliance and application The Present Publication is the 31st Edition | 2025-26, authored by Dr Vinod K. Singhania & Dr Monica Singhania. It incorporates legal provisions as amended up to 15th May, 2025. It covers the latest developments, providing detailed solutions in accordance with the law applicable for AY 2025-26 for income tax and the current GST regime. The noteworthy features of the book are as follows: • [Tabular Presentation] Complex provisions of income tax and GST are presented in clear, easy-to-understand tables for rapid comprehension and retention • [Extensive Solved Problems] Includes a wide array of new-generation, examination-oriented solved problems, many of which are exclusive and not available in other publications or previous question papers • [Three-tiered Structure for Every Chapter] o Section 1 | Provisions in Brief — concise summary of all major legal concepts o Section 2 | Solved Problems — practical, up-to-date, and exam-focused o Section 3 | Solutions to Problems Based on Unsolved Exercises — aligns with exercises in the main Students' Guide, offering guided solutions and a working model for self-practice • [Coverage of Latest Amendments] Legal position and problem solutions reflect all changes up to 15th May 2025 • [Comprehensive GST Coverage] In-depth treatment of all major GST topics, fully synchronised with recent amendments and prevailing legal standards • [Appendix of Tax Rates] Ready reference for quick lookup of applicable tax rates • [Student-focused Pedagogy] Developed in direct response to student feedback, with a keen emphasis on addressing common difficulties and fostering independent problem-solving • [Trusted by Generations] With 31 editions, it stands as the go-to resource for thousands of students and professionals nationwide The coverage of the book is as follows: • Income-Tax o Basic Concepts, Residential Status, Exempt Incomes o Heads of Income – Salaries, House Property, Profits & Gains of Business/Profession, Capital Gains, Other Sources o Clubbing, Set-off & Carry Forward of Losses, Deductions o Taxation of Individuals, HUFs, Firms, AOPs o Return of Income, Advance Tax, TDS/TCS, Interest, Agricultural Income • Goods & Services Tax (GST) o Basic GST Concepts, Concept & Place of Supply, Levy & Exemptions o Time & Value of Supply, Reverse Charge Mechanism o Input Tax Credit, Composition Scheme, Registration o Tax Invoice, Credit/Debit Notes, Returns • Special Focus on Problem-Solving o Contemporary, exam-centric problems reflecting current legal complexities o Solutions modelled after the unsolved exercises in the main Students' Guide o Appendix with current tax rates for quick reference Each chapter is divided into three sections for maximum learning impact: • Provisions in Brief – Succinctly summarises statutory provisions, ensuring a firm conceptual foundation • Solved Problems – Demonstrates the practical application of the law through comprehensive, step-by-step solutions to a diverse range of contemporary problems • Solutions to Unsolved Problems – Offers worked-out solutions to problems similar to those in the standard Students' Guide to Income-tax, guiding students in tackling unsolved exercises independently
Taxmann S Students Guide To Income Tax Gst Ay 2025 26 Authoritative Meticulously Updated Guide That Merges Direct Indirect Tax Fundamentals With Clarity Practical Illustrations
DOWNLOAD
Author : Dr. Vinod K Singhania
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2025-06-16
Taxmann S Students Guide To Income Tax Gst Ay 2025 26 Authoritative Meticulously Updated Guide That Merges Direct Indirect Tax Fundamentals With Clarity Practical Illustrations written by Dr. Vinod K 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 2025-06-16 with Education categories.
Students' Guide to Income Tax & GST remains the benchmark reference for understanding—direct taxation under the Income-tax Act and indirect taxation under the Goods and Services Tax (GST) regime. Meticulously revised to reflect every Finance Act amendment, circular, notification and judicial pronouncement, this Edition preserves the text's hallmark clarity while incorporating a paired illustration–exercise pedagogy that enables readers to progress from statutory comprehension to confident computational proficiency. This book is intended for the following audience: • Professional Programme Candidates – CA (Inter/IPCC), CS (Executive), CMA (Intermediate), CFA (India); Aligns precisely with ICAI, ICSI and ICMAI syllabi; includes fully solved past-exam questions (2019-2024) • Undergraduate & Postgraduate Scholars – B.Com., BBA, BMS, M.Com., MBA, LL.B; Converts dense legislation into step-wise reasoning, fostering conceptual clarity and application skills • Academicians & Trainers – Offers ready-to-teach modules with numbered paragraphs, classroom-tested illustrations and recapitulations • Civil-service & Regulatory-body Aspirants – Provides an authoritative yet accessible treatment of taxation, a core component of many competitive examinations • Finance Executives & Self-learners – Functions as a 'desk-ready' manual for day-to-day compliance, return preparation and strategic tax planning The Present Publication is the 73rd Edition | 2025-26, amended upto 15th May 2025. This book is authored by Dr Vinod K. Singhania & Dr Monica Singhania, with the following noteworthy features: • [Bifurcated Architecture] Mirrors academic syllabi and professional-exam blueprint o Unit 1 – Income-tax | 19 Chapters o Unit 2 – GST | 15 Chapters • [Pedagogical Precision] 500+ original solved illustrations immediately juxtaposed with 500+ unsolved exercises • [Professional-exam Integration] CA (Inter/IPCC) question (May 2019 – Nov 2024) solved as per A.Y. 2025-26 provisions; GST problems answered under the law effective 15th May 2025 • [Flag System] Paras and problems critical for CA/CS/CMA are specially flagged yet remain valuable to high-achieving university learners • [Teach-yourself Methodology] Numbered micro-lessons, step-wise computations, margin call-outs and end-of-chapter Point-wise Recap enable self-study • [Jurisdictional Currency] Incorporates the latest Finance Act, recent CBDT/CBIC circulars, advance rulings and key Supreme Court/High Court decisions • [Examination Speed-tools] Tax rate tables, depreciation schedules and consolidated deduction charts for rapid recall under timed conditions • [Additional Help for Unsolved Exercises] The companion publication 'Students' Guide to Income-Tax – Problems & Solutions' offers a more extensive range of solved questions, including contemporary issues • [Authorial Authority] The authors combine academic rigour with deep industry engagement, ensuring a treatment that is technically impeccable yet pedagogically intuitive • [Adoption Endorsement] Recommended by leading Central & State universities and accounting/management institutes across India The coverage of the book is as follows: • Income Tax o Fundamental Concepts (Assessment Year, Previous Year, Residential Status) o Comprehensive treatment of the five Heads of Income § Salaries § House Property § Business/Profession § Capital Gains § Other Sources o Deductions, Exemptions, Clubbing Provisions, Set-off & Carry Forward of Losses o Detailed discussion on filing of returns, TDS, TCS, assessment procedures, and appeals • GST o Basic Concepts of Indirect Tax, Framework, and Key Definitions o Taxable Events, Classification of Supply, Place & Time of Supply, and Valuation Methods o Registration Requirements, Invoicing, Returns, and Payment of Tax o Input Tax Credit Mechanism, Reverse Charge, Composition Schemes, and Real Estate-specific provisions The structure of the book is as follows: • Logical Chapter Progression – Begins with fundamental income-tax concepts, moving sequentially toward advanced topics like computation of income for various entities, assessments, and penalty provisions • Two-unit Bifurcation o Unit 1 (Income Tax) meticulously explores each head of income, relevant deductions, and compliance procedures o Unit 2 (GST) offers clarity on essential GST concepts such as supply, registration, and returns, culminating in problem-solving examples • Chapter-end Exercises and Appendices – Each chapter concludes with short answers and practical questions that reinforce learning. Final appendices provide quick references (e.g., tax rates, depreciation rates, and answers to unsolved exercises)
Taxmann S Students Guide To Gst Customs Law Provides Step By Step Explanations Examples Extensive Practice Materials To Ensure Comprehensive Learning For Students 2025
DOWNLOAD
Author : Dr. Vinod K. Singhania
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2025-01-16
Taxmann S Students Guide To Gst Customs Law Provides Step By Step Explanations Examples Extensive Practice Materials To Ensure Comprehensive Learning For Students 2025 written by Dr. Vinod K. 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 2025-01-16 with Education categories.
Students' Guide to GST & Customs Law has been thoroughly revised to simplify the landscape of India's indirect taxation—particularly GST and Customs Law. Employing a methodical and student-friendly presentation, this book offers a carefully phased step-by-step approach that promotes deep comprehension without inundating readers with complex legal jargon. From fundamental concepts to intricate provisions, each topic is elucidated and exemplified through practical, innovative illustrations. This book caters to multiple audiences, as listed below: • Undergraduate and Postgraduate Students – Gain thorough coverage of syllabus requirements, ample problem-solving practice, and conceptual clarity • Professional Aspirants (CA, CMA, CS) – Dedicated paragraphs and exercises with advanced difficulty levels ensure robust exam preparedness • Taxation Enthusiasts and Self-Learners – A cohesive, self-contained flow of chapters and abundant illustrations allow independent study, minimizing the need to refer to multiple sources The Present Publication is the 13th Edition | 2025 and amended up to 1st January 2025. This book is authored by Dr Vinod K. Singhania, with the following noteworthy features: • [Teach-yourself Technique & Step-by-step Explanations] o Straightforward Discussion – Each topic commences with an analytical overview, clearly highlighting the 'why' and 'how' of legal provisions o Illustrative Examples and Solved Problems – Every major concept—the time/place of supply under GST or the valuation process in Customs—is accompanied by solved illustrations. Students can see the immediate practical application of each rule or principle o Reinforcement via Unsolved Exercises – Following every solved example, unsolved exercises challenge students to apply the newly learned concepts independently. Model answers to these exercises are provided in Appendix 2 to solidify learning and enable self-assessment • [Balanced Focus on Theory and Problem-solving] o Theory Meets Real-World Scenarios – Rather than presenting dry, paraphrased statutes, each theoretical explanation is enriched by relevant case studies, original illustrations, and context-driven applications o Critical Thinking and Recap – Chapters conclude with concise, point-wise recaps, helping students revisit core concepts and weave them into a cohesive understanding of GST and Customs Law o Structured for Exams and Practice – The book's layout and problem sets are carefully aligned with professional examinations (CA, CS, CMA) and undergraduate curricula (B.Com., BBA). It integrates key theoretical aspects with a strong emphasis on problem-solving • [Extensive Practice Materials] o Original Problems and Exercises – Each complex legal provision is simplified through examples that have not appeared in any prior examination or publication, offering fresh, exam-like practice o Solved vs. Unsolved Problems – Immediately after each explained example, an unsolved exercise invites students to reinforce their learning. This dual approach fosters mastery through repeated practice o Appendices for Consolidated Practice § Appendix 1 includes relevant examination questions from professional courses, showcasing the style and rigour of real exams § Appendix 2 provides answers to all unsolved exercises, ensuring every student can track and evaluate their progress accurately • [Up-to-date Amendments & Exam Orientation] o Amended up to 1st January 2025 – This edition incorporates all recent changes, including legislative amendments, circulars, and notifications o Exam-Focused Presentation – Past CA Intermediate questions and solutions are integrated throughout the text, illustrating how theory-based and practical questions are structured. This approach prepares readers to handle diverse question formats with ease The coverage of the book is as follows: • GST Unit o Basic Concepts – Explains the shift from pre-GST indirect taxes to the dual GST structure (CGST, SGST, IGST, UTGST), along with GST's essential concepts such as supply, consideration, exemptions, valuation, time and place of supply, reverse charge, composition schemes, and administrative procedures (returns, invoices, e-way bills) o Advanced Topics – Clarifies challenging areas like input tax credit matching, TDS/TCS mechanisms, anti-profiteering rules, and specialized regimes for e-Commerce and real estate services o Over 300 Solved Problems – Realistic scenarios demonstrate how legal provisions are implemented in day-to-day transactions, building both competence and confidence • Customs Law Unit o Fundamental Principles – Introduces core definitions and important concepts like taxable events, classification of goods, types of customs duties, and baggage provisions o Valuation & Procedures – Demonstrates how to compute the assessable value of imports/exports, navigate customs procedures, and leverage available exemptions o Practical Exercises – Numerous solved and unsolved problems illustrate critical procedures (e.g., import documentation, duty calculation) to help readers develop genuine problem-solving skills
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
DOWNLOAD
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
Student S Guide To Income Tax Problems Solutions Assessment Year 2011 12
DOWNLOAD
Author : Dr. Vinod K Singhania/ Dr Monica Singhania
language : en
Publisher:
Release Date : 2011-01-08
Student S Guide To Income Tax Problems Solutions Assessment Year 2011 12 written by Dr. Vinod K Singhania/ Dr Monica Singhania and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-08 with categories.
Taxmann S Gst Law Practice Finance Act 2025 Concise Yet Comprehensive Legal Reference Offering Annotated Statutes Relevant Rules Notifications Classification Insights Case Summaries
DOWNLOAD
Author : CA (Dr.) Arpit Haldia
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2025-06-11
Taxmann S Gst Law Practice Finance Act 2025 Concise Yet Comprehensive Legal Reference Offering Annotated Statutes Relevant Rules Notifications Classification Insights Case Summaries written by CA (Dr.) Arpit Haldia 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 2025-06-11 with Law categories.
GST Law & Practice is a unique, concise, and reliable legal reference to India's Goods and Services Tax (GST) regime. Staying true to its legacy of excellence, this new Edition continues the 'unique way of presenting' up-to-date and annotated statutory provisions, combined with relevant Rules, Notifications, Circulars, Clarifications, Forms, and an extensive array of Case Laws. Additionally, the book covers the important subject of the Classification of Goods & Services, making it a one-stop reference. This volume ensures readers 'read the Section & get everything they need' right below it—from the text of the relevant Rules & Notifications, the gist of Circulars, enforcement dates, allied laws, and carefully curated case law summaries. This book is intended for the following audience: • Practising Professionals – Chartered Accountants, Company Secretaries, Cost Accountants, and Tax Advocates who require a precise and thorough reference for advising clients and maintaining GST compliance • Corporate Finance & MSMEs – CFOs, in-house counsels, and finance managers in large corporations and small businesses looking for clarity on the operational aspects of GST • Government Officials – Policymakers and tax department officers needing a user-friendly compendium for quick reference and effective administration of GST laws The Present Publication is the 7th Edition, amended by the Finance Act 2025. This book is edited by CA. (Dr) Arpit Halida and CA. Mohd. Salim, with the following noteworthy features: • [Comprehensive Yet Concise] Incorporates the annotated text of the CGST, IGST, and Compensation Cess Acts, along with rules and relevant references to Circulars, Notifications, and Case Laws—all presented in a simplified, easy-to-read manner • [Unique Way of Presenting Provisions] Below each statutory section, you get: o Text of the Relevant Rules & Notifications o Gist of the Relevant Circulars & Clarifications o Date of Enforcement of Provisions o Allied Laws Referred to in the Provision o Summaries of Pertinent Case Laws • [Coverage of Classification of Goods & Services] Detailed discussion on classification issues to help readers navigate GST rates, HSN codes, and service accounting codes accurately • [Amended by the Finance Act 2025] Reflects all relevant amendments introduced by the latest Finance Act, with thorough commentary on how these changes affect day-to-day compliance • [Trusted Reference with Zero-error Precision] Aligning with the 'Six Sigma Quality Approach,' this Edition aspires to a 'zero-error' standard, offering meticulously checked content for enhanced reliability • [Taxmann's Leading Bestseller Legacy] Part of a widely recognised series known for in-depth, accurate, and actionable insights into GST laws • [Extensive Historical Context] Where necessary, references to past provisions and orders allow readers to trace legal developments over time The coverage of the book is as follows: • Central Goods and Services Tax Act 2017 (Division One) o Arrangement of Sections & Rules for quick navigation o Full Text of the CGST Act, incorporating all recent amendments o Removal of Difficulties Orders and Validation Provisions o Text of Provisions of Allied Acts, wherever referred to in CGST o Subject Index for seamless topic-based referencing • Integrated Goods and Services Tax Act 2017 (Division Two) o Arrangement of Sections & Rules curated for IGST o Full Text of the IGST Act with integrated references to the latest legislative changes o Validation Provisions ensuring clarity on transitional and retrospective amendments o Subject Index dedicated to interstate transactions and compliance • Goods and Services Tax (Compensation to States) Act 2017 (Division Three) o Arrangement of Sections & Rules illustrating the compensation mechanism o Full Text of the Compensation Act with updated notifications o Subject Index to help you pinpoint critical compensation-related queries • Classification of Goods & Services o A detailed overview guiding readers through various product and service categories under GST • List of Notifications & Circulars o Comprehensive list of relevant statutory updates and government clarifications up to the latest cut-off date The structure of the book is as follows: • Logical Segmentation – Divided into three major legislations (CGST, IGST, and Compensation to States) for clarity and convenience • Section-by-section Annotations – Each section is followed immediately by its corresponding rules, notifications, circulars, case laws, and references to allied laws • User-friendly Indexing – Detailed subject indexes in each division plus consolidated lists of notifications and clarifications to locate the exact reference • Practical Insights – Gist of case laws and bullet-point summaries ensure quick understanding
Taxmann S Gst Made Easy Finance Act 2025 Answer To All Your Queries On Gst Is A User Friendly Q A Reference Covering Every Aspect Of Gst From Fundamentals To Advanced Topics
DOWNLOAD
Author : CA Arpit Haldia
language : en
Publisher: Taxmann Publicaions Private Limited
Release Date : 2025-05-12
Taxmann S Gst Made Easy Finance Act 2025 Answer To All Your Queries On Gst Is A User Friendly Q A Reference Covering Every Aspect Of Gst From Fundamentals To Advanced Topics written by CA Arpit Haldia 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 2025-05-12 with Law categories.
GST Made Easy – Answer to all Your Queries on GST is a comprehensive guide. It simplifies the complexities of GST through a clear question-and-answer format. It has been updated to incorporate the latest amendments by the Finance Act 2025. From basic concepts to nuanced topics like reverse charge, input tax credit, e-way bill, assessments, and refunds, this book aims to simplify compliance requirements and provide practical insights for day-to-day operations under the GST regime. This book is intended for the following audience: • Tax Professionals & Consultants – Chartered Accountants, Cost Accountants, Company Secretaries, and GST Practitioners who need a handy reference for complex GST questions • Business Owners & Entrepreneurs – MSMEs, startups, and larger businesses looking for clarity on GST registration, returns, and day-to-day compliance • Corporate Finance & Accounts Teams – Finance managers, accountants, and tax departments needing up-to-date knowledge of GST procedures, provisions, and best practices • Academicians & Students – Useful for those pursuing CA, CS, CMA, law, or commerce studies and looking to strengthen their grasp on GST fundamentals and advanced topics • Government Officials & Department Trainees – Offers quick reference for officers involved in GST administration or training The Present Publication is the 14th Edition | 2025, amended by the Finance Act 2025. This book is authored by CA. (Dr) Arpit Haldia and incorporates the following noteworthy features: • [Q&A Style Explanation] The book is presented in a practical, question-and-answer format. Practical questions covering various GST scenarios ensure clarity for readers • [Latest Amendments Incorporated] Includes updates from the Finance Act 2025 and other critical notifications/circulars issued by the government • [User-friendly Language] Written in an accessible style, avoiding legal jargon where possible and supplementing complex concepts with diagrams, tables, and examples • [Covers All Key Procedures] From registration, returns, and payment of taxes to input tax credit, assessments, and refunds – every procedural aspect is thoroughly discussed • [Practical Insights & Case Studies] Interprets GST provisions through examples, judicial rulings, and frequently asked questions to guide compliance • [Comprehensive Range of Topics] Extends beyond basics to advanced matters like e-Way Bills, Reverse Charge Mechanism, Composition Levy, Demand & Recovery, etc. • [Practical Focus] Perfect for day-to-day reference—whether it's addressing a quick compliance question, verifying a procedure, or understanding a specific amendment's implication The coverage of the book is as follows: • Introduction & Overview o Lays out the fundamental concepts of GST, including the dual levy structure (CGST & SGST/UTGST) and the concept of IGST for inter-state transactions • Person Liable to Pay Tax in GST o Explains who must register, mandatory registration thresholds, and the nuances of forward charge vs. reverse charge • Registration o Step-by-step guidance on obtaining and amending GST registration, including rules for voluntary registration, special category states, casual taxable persons, and non-resident taxpayers • Concept of Supply o Detailed coverage of what constitutes 'supply' (including 'composite' and 'mixed' supply), valuation rules, and examples of supplies without consideration (Schedule I) • Time & Place of Supply o Rules for pinpointing when (time of supply) and where (place of supply) GST becomes payable, highlighting differences between goods and services • Value of Supply o Methods to determine taxable value, covering inclusions, exclusions, and transaction value rules • Input Tax Credit o In-depth discussion on eligibility, conditions, restrictions, and distribution mechanisms (ISD provisions) • Tax Payments & Returns o Explains GSTR forms, payment timelines, and the composition levy scheme, along with compliance steps and due dates • Assessment & Refunds o Outlines self-assessment, provisional assessment, scrutiny, demand, recovery, and the entire refund process • Accounts & Records | E-Way Bill | Advance Ruling o Emphasises record-keeping, movement of goods compliance, and avenues for clarification from tax authorities • Special Provisions o Explores areas like composition schemes for services, penalty provisions, interest waivers, input service distribution, etc. The structure of the book is as follows: • Logical Chapter Segregation – Each chapter addresses a pivotal GST concept—from fundamentals like 'Introduction to GST' to specialised areas (Assessment, Refund, E-Way Bill, etc.) • Question-Answer Format – Every chapter is subdivided into queries commonly raised by practitioners, followed by succinct answers and relevant examples • Practical Illustrations & Tables – The text is peppered with flowcharts, tables, diagrams, and case-based scenarios to promote easy comprehension • References to Relevant Provisions & Notifications – Each topic cross-refers to the relevant sections of the CGST, SGST/UTGST, IGST Acts, and GST Rules, as well as circulars and notifications • Updated Case Law & Examples – Judicial rulings and advance rulings are regularly cited, illustrating the practical application of GST provisions • Comprehensive Index & Contents – A fully detailed table of contents and index helps readers locate topics quickly