Interplay of Bill to Ship to Supply with Registration and ITC in GST || CA (Adv) Bimal Jain
GST Law and Commentary with Analysis and Procedures (Set of 4 Volumes) By Bimal Jain & A2Z Taxcorp LLP Edition May 2023
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KEY FEATURES OF THE BOOK
Detailed commentary on CGST, SGST, IGST, UTGST and GST Compensation Cess Laws along with the Rules made thereunder to encapsulate the provisions for easy digest
Discussion on various domains - viz. supply of goods or services intra-state and inter-state, principles of place of supply & time of supply, taxable person, GST ITC, reverse charge, exports and imports, job work, GST rates, TDS, TCS, e-way bill, appeals and revision, demand and recovery, inspection, search & seizure, arrests, offences, penalties, etc.
In-depth analyses of meaning and scope of term ‘supply’, principles of ‘time & place of supply’ with multiple case studies and likely issues with way forward suggestions Analyses and discussion on seam less flow of input tax credit in GST with multiple examples
Case studies on various aspects of ‘valuation’ - transaction value, related party transactions, stock transfers, cross charge, etc.
Analyses of Exports, Imports and supplies to or by SEZ units/developers in GST along with documentation required vis-a-vis refund mechanism
Flowcharts on various rules & procedural aspects of GST-registration, payment, invoice, returns and refund along with guidance & implementation of ‘e-invoicing’ and ‘QR Code’
Analyses of various provisions for assessment & audit, demand & recovery and offences & penalties, search, seizure, arrests and compounding of offences along with procedural flowcharts for appeals & revision and advance ruling
Detailed discussion on constitution of the GST Appellate Tribunal and Benches thereof
Discussions on filing of GSTR 1, GSTR 3B, GSTR 4, GSTR 6, GSTR 7, GSTR 8, GSTR 9/ 9C, GSTR 10 with payment of taxes
All updated provisions and rules along with topic wise bifurcation of all departmental clarifications, CBIC FAQs as updated, press releases, circulars, orders, e-fliers, etc. as on date
Description
About The Book
This GST book extensively covers in-depth analyses of CGST, SGST, IGST, UTGST and GST Compensation Cess Laws along with the Rules, Notifications, Circulars, Instructions and Clarifications issued thereunder and comprehensively discusses all the key GST provisions along with challenges and way forward suggestions, in commentary as well as tabular/pictorial formats with multiple practical case studies and examples. Further, this book provides a detailed insight to the readers for proper understanding of GST Law and rules made thereunder and useful to professionals, corporates, regulators, govt. authorities, etc., for easy and convenient reference.