Description

Indirect Taxation Compact Book on GST CA Raj Kumar Nov 2020

Indirect Taxation Compact Book on GST CA Raj Kumar May 2020

Contents

1. Introduction
2. Constitution
3. Definition
4. Administration of GST
5. Introduction to IGST
6. Goods and Services
7. Supply
8. Place of supply
9. Taxable person
10. Exemptions
11. Computation of GST
12. Reverse charge mechanism
13. Time of supply
14. Input Tax Credit
15. Registration
16. Return
17. Manner of payment
18. Invoice
19. Accounts and Records
20. Refund
21. Assessment
22. Advance Ruling
23. Audit Investigation
24. Demand and Recovery
25. Penalties
26. Appeals
27. E-Way Bill
28. OIDAR (Online information, Database Access & Retrieval Services)

About The Author

Raj Kumar is a dynamic & qualified Chartered Accountant. As a brilliant student and a position holder at Graduation & Post Graduation level, he has 12 years of teaching experience in the field of Indirect Taxation. He is a favourite amongst CA Students for the astute & insightful academic inputs provided by him and for his pleasing & endearing personality and lucid art of teaching