Taxmann X Gstpam S Gst Practical Guides Introduction To Gst Returns Statements And Other Compliance Forms Finance Act 2023 Covering Day To Day Practical Requirements For Gst Compliance
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Taxmann X Gstpam S Gst Practical Guides Introduction To Gst Returns Statements And Other Compliance Forms Finance Act 2023 Covering Day To Day Practical Requirements For Gst Compliance
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Author : GSTPAM
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-11-20
Taxmann X Gstpam S Gst Practical Guides Introduction To Gst Returns Statements And Other Compliance Forms Finance Act 2023 Covering Day To Day Practical Requirements For Gst Compliance written by GSTPAM 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 2023-11-20 with Law categories.
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: • Accounts & Records Maintenance under the GST Act • Registration, Suspension, Cancellation and Revocation of Cancellation • Reverse Charge Mechanism under GST • Introduction to GST Returns, Statements and Other Compliance Forms • 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: • Introduction to GST Returns • Different Methods & Tools for GST Returns • Types of GST Returns Statements & Other Compliances • GSTR-1 – Outward Supplies Return • GSTR-3B – Return (Earlier referred to as Summary Return) • QRMP Scheme • First Return • GSTR-4 – Quarterly Return for Composition Taxpayers • GSTR-5 – Non-Resident Foreign Taxpayer Return • GSTR-6 – Input Service Distributor Return • GSTR-7 – Tax Deduction at Source (TDS) & GSTR-8 – Tax Collection at Source (TCS) • Annual Return • GSTR-9C – Reconciliation Statement and Certification • GSTR-10 – Final Return • GSTR-11 – Details of Inward Supplies of Person Having UIN • Revision of Returns • Default/Delay in Furnishing the Return
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
Taxmann X Gstpam S Gst Practical Guides Accounts Records Maintenance Under Gst Act Finance Act 2023 Covering Day To Day Practical Requirements For Accounts Records Maintenance Under Gst Act
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Author : GSTPAM
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-06-27
Taxmann X Gstpam S Gst Practical Guides Accounts Records Maintenance Under Gst Act Finance Act 2023 Covering Day To Day Practical Requirements For Accounts Records Maintenance Under Gst Act written by GSTPAM 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 2023-06-27 with Law categories.
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: • Accounts & Records Maintenance under GST Act • Registration, Suspension, Cancellation and Revocation of Cancellation • Reverse Charge Mechanism under GST • Returns Filing, First & Last Return, Monthly/Quarterly and Annual for Composition • 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 Hiral Shah. The detailed contents of this book are as follows: • General Aspects • Records under Pre-GST Era • Legal Provisions relating to accounts & records under GST Law • Extract of Statutory Provisions • Location of Accounts • Person responsible to Maintain Accounts • True and Correct Maintenance of Accounts under GST • Important documents prescribed under GST • Content of Accounts • Accounting under the GST Regime • How are Accounts to be Maintained • Period Prescribed for Retention of Accounts under GST [Section 36 of the CGST Act] • Certification of Accounts • Powers of GST Authorities • Offences & Punishments • GST Registration for Transporters, Godown and Warehouse • FAQs
Taxmann X Gstpam S Gst Practical Guides Unlocking Input Tax Credit Navigating The Gst Maze 2024 Edition Covering Critical Aspects Of Itc Under Gst Law Focusing On The Cgst Act
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Author : GSTPAM
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-03-18
Taxmann X Gstpam S Gst Practical Guides Unlocking Input Tax Credit Navigating The Gst Maze 2024 Edition Covering Critical Aspects Of Itc Under Gst Law Focusing On The Cgst Act written by GSTPAM 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 2024-03-18 with Law categories.
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: • Accounts & Records Maintenance under the GST Act • Registration, Suspension, Cancellation and Revocation of Cancellation • Reverse Charge Mechanism under GST • Introduction to GST Returns, Statements and Other Compliance Forms • 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: • Input Tax Credit (ITC) under GST Laws – Important Issues • Section 16 of the Central Goods and Services Tax Act 2017 (CGST Act) • Quantum of ITC – Tax Charged or Tax Payable as per Law • Filing of Return • Section 17 of the CGST Act • Section 17 – Apportionment of Credit and Blocked Credits • Section 18 – Availability of Credit in Special Circumstances of CGST Act • Circular – CGST & IGST • Conclusion
Taxmann X Gstpam S Gst Practical Guides Reverse Charge Mechanism Under Gst Act Finance Act 2023 Covering Day To Day Practical Requirements Of Rcm Under Gst In An Easy Language
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Author : GSTPAM
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-07-04
Taxmann X Gstpam S Gst Practical Guides Reverse Charge Mechanism Under Gst Act Finance Act 2023 Covering Day To Day Practical Requirements Of Rcm Under Gst In An Easy Language written by GSTPAM 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 2023-07-04 with Law categories.
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: • Accounts & Records Maintenance under GST Act • Registration, Suspension, Cancellation and Revocation of Cancellation • Reverse Charge Mechanism under GST Act • Returns Filing, First & Last Return, Monthly/Quarterly and Annual for Composition • 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 & CA Vasudev Mehta. The detailed contents of this book are as follows: • Reverse Charge Mechanism under GST • Levy and Collection of Tax under Reverse Charge Mechanism • Supply by Unregistered Person to Registered Person under Section 9(4) of the CGST Act, 2017 • Compulsory Registration under GST • Time of Supply in Case of Goods Attracting Reverse Charge Mechanism under GST • Time of Supply in Case of Services Attracting Reverse Charge Mechanism under GST • Tax Cannot be Collected from Two Persons • Analysis of Entries of Applicability of Reverse Charge on Services Notified by Notification No. 13/2017 • Analysis of Entries of Applicability of Reverse Charge on Goods Notified by Notification No. 04/2017 • Purchase of 80% of Input and Input Services • Supply Through Electronic Commerce Operator • No Registration if Tax is Payable on Reverse Charge • Concept of Revenue Neutrality and its Applicability
Taxmann X Gstpam S Gst Practical Guides Registration Suspension Cancellation Revocation Of Cancellation Finance Act 2023 Covering Day To Day Practical Requirements In An Easy Language
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Author : GSTPAM
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-06-27
Taxmann X Gstpam S Gst Practical Guides Registration Suspension Cancellation Revocation Of Cancellation Finance Act 2023 Covering Day To Day Practical Requirements In An Easy Language written by GSTPAM 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 2023-06-27 with Law categories.
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: • Accounts & Records Maintenance under GST Act • Registration, Suspension, Cancellation and Revocation of Cancellation • Reverse Charge Mechanism under GST • Returns Filing, First & Last Return, Monthly/Quarterly and Annual for Composition • 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: • Introduction • Persons Liable for Registration • Compulsory Registration in Certain Cases • Procedure for Registration • Deemed Registration • Special Provisions Relating to Casual Taxable Person and Non-resident Taxable Person • Amendment of GST Registration • Suspension of GST Registration • Cancellation of GST Registration
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
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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
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 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 Annual Return Reconciliation Featuring Clause By Clause Analysis Practical Filing Steps Case Studies Faqs Compliance Checklists For Gstr 9 Gstr 9a Gstr 9c
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Author : Adv. Vivek Laddha
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-10-04
Taxmann S Gst Annual Return Reconciliation Featuring Clause By Clause Analysis Practical Filing Steps Case Studies Faqs Compliance Checklists For Gstr 9 Gstr 9a Gstr 9c written by Adv. Vivek Laddha 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 2024-10-04 with Law categories.
The book is a comprehensive guide focused on simplifying the filing and reconciliation process of GSTR-9, GSTR-9A, and GSTR-9C for registered taxpayers and professionals. It provides a clause-by-clause analysis of these forms, offers practical steps for accurate filing, and includes more than 40 case studies and 50+ advanced FAQs to address common and complex issues. The book also incorporates the latest amendments, updates, and official clarifications to ensure compliance with GST regulations. Additionally, it features checklists for compliance on outward and inward supplies, providing a complete toolset for those involved in preparing and filing GST annual returns and reconciliations. This book is helpful for GST practitioners, tax consultants, businesses, registered taxpayers, chartered accountants, and legal professionals involved in GST return preparation, reconciliation, and compliance. The Present Publication is the 7th Edition, amended by the Finance (No. 2) Act 2024. It also covers the recommendations of the 54th GST Council Meeting and is authored by Adv. Vivek Laddha, Dr Shailendra Saxena & CA. Pooja Patwari, with the following noteworthy features: • [Clause-by-Clause Analysis] The book breaks down the complexities of Forms GSTR-9, GSTR-9A, and GSTR-9C, providing a detailed clause-by-clause explanation. This enables users to understand the nuances of each form, ensuring error-free filing • [Practical Filing Steps] The inclusion of ready steps for filing GSTR-9 and GSTR-9C equips professionals with actionable insights into the preparation process • [Case Studies and FAQs] More than 40 real-world case studies on GSTR-9 provide practical scenarios that readers can relate to, helping them understand potential challenges. Additionally, 50+ advanced FAQs address complex queries related to annual return • [Comprehensive Checklists] The book provides a detailed compliance checklist covering outward and inward supplies. This checklist serves as a quick reference for registered persons, professionals, and technical experts, ensuring all necessary checks are performed before filing • [Updated with Latest Amendments] Reflecting the latest changes in GST laws, the book incorporates amendments made by Notification No. 12/2024-CT, dated 10-07-2024, and updates relating to GSTR-3B, Rule-37A, and other regulatory developments. References to Press Releases and official clarifications ensure that readers are up-to-date with the latest procedural requirements, clarifying areas of ambiguity in GST return filing. • [Practical Tools] o Locator for Quick Reference – A special feature of this book is its topic locator, which enables readers to quickly reference key elements of GSTR-9, GSTR-9A, and GSTR-9C preparation, saving time and ensuring accuracy o Case Studies on Outward and Inward Supplies – Separate chapters dedicated to case studies on outward and inward supplies help readers understand how to manage data when preparing annual returns for FY 2022-23 and its declaration in the returns of FY 2023-24 o Bare Laws, Forms, and Clarifications – The book includes the text of relevant laws, formats of forms, and clarifications issued by the GST Network and other regulatory bodies, ensuring professionals have access to all the legal resources required for compliance The book covers a wide array of topics critical for understanding and complying with the GST annual return and reconciliation process, including: • Legal Consequences of Wrong Filing o The book discusses the potential legal repercussions of incorrect or delayed filings, providing insights into mitigating these risks • Annual Accounts vs. Annual Return vs Reconciliation Statement o A clear comparison between these important components helps professionals understand how to reconcile financial data with GST returns • Turnover in the GST Regime o Special attention is given to the concept of turnover, a critical factor in determining the applicability of GSTR-9 and GSTR-9C • Impact of Data from Previous and Current Financial Years o The book exhaustively covers the impact of data from FY 2022-23 declared in the return for FY 2023-24 and the impact of FY 2023-24 declared in FY 2024-25. This detailed analysis assists professionals in managing adjustments and reconciling multi-year data effectively • Advanced Topics o New chapters address key considerations for preparing the annual return and reconciliation for FY 2023-24, including an updated locator that helps users navigate the book efficiently