This book is a comprehensive commentary on the Acts/Rules relating to
Goods & Services Tax (GST), explaining in particular the following core aspects
viz.:
- Meaning & Scope of Supply
- Time & Value of Supply
- Composition levy
- Accounts & Records
- Input Tax credit
- Registration
- Reverse Charge Mechanism
- TDS/TCS provision
- E-Way Bill
Each section of CGST Act, 2017 is dealt with in a separate chapter and the step-by-step explanation of the finer aspects in the law with examples, wherever required will facilitate the readers in easy understanding. Procedural aspects, like registration, payment of duty, filing of GST return, input tax credit (ITC), appeals & revision have also been covered separately. • For conceptual understanding of various provisions of GST Rules, large no of FAQ’s & MCQ’s has been incorporated. The book also incorporates full text of The IGST Act, 2017, UTGST Act, 2017, The GST (Compensation to States) Act 2017 & The Constitution 101st Amendment Act, 2016, as well as ABBREVIATIONS and their full form frequently used in the Act.
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S K Mishra, LL.B, FCA
Sh S K Mishra did his graduation & post graduation in Commerce from Sambalpur University, Orissa. He was awarded the University Gold Medal for securing 1st position in 1st class in M.Com. He is a Fellow member of The Institute of Chartered Accountants of India, New Delhi & Fellow Member of The Institute of Cost Accountants of India, Kolkata. He also hold Bachelor degree in Law (LL.B) & Master in Business Administration (MBA) besides having completed several other degrees/diploma/Certificate courses. He has more than a decade of experience in Industry having worked in various field of finance. He has addressed large no of workshop on GST and have attended large no of seminars/work shop in premier Institutes of India such as IIMs, NIFM etc. He regularly contribute article in electronic/ print media/journal, which is well appreciated by readers. The author has contributed extensively in the field of Indirect taxation & GST in particular, in various seminars/lecturers.
