Goods and Services Tax (GST) is an indirect tax imposed on supply of goods and services. The book has 16 Chapters covering topics:
1. Introduction to GST
2. Levy & Collection of GST
3. Registration
4. Supply,
5. Time of Supply
6. Place of Supply
7. Value of Supply
8. Input Tax Credit
9. Invoice, Credit & Debit Notes
10. Accounts & Records
11. GST Returns
12. Payment of Tax
13. E-Way Bill
14. GST Refund, Offences & Penalties
15. Assessment
16. Anti-Profiteering Measure
A good amount of examples and reasoning problems have been included and the language of the book is simple.
The book brings about the essential concepts of GST, Legal and procedural aspects presented in a simplified manner via Flow Charts & Elaborate examples.
The concepts explained in this book would be useful for Under-Graduate students of the various Commerce streams, Traders and General readers to understand and practically apply GST with ease.
The book has been updated as per the latest revisions as on 1st September, 2023.
