Goods & Services Tax: Law, Practice & Procedure (In 2 Volumes)

Goods and Services Tax: Law, Practice and Procedures, 4th Edition provides a comprehensive analysis of the law governing taxation of Goods and Services in India.

• The commentary, while providing the updated position of law as on 23 August 2019 also
• Elucidates the basic concepts of GST in a simplified and lucid manner
• Analyses in-depth the provisions of CGST/SGST/UTGST and GST (Compensation to States) Act, 2017
• Exhaustively analyses the Finance Bill (No. 2), 2019
• Covers latest notifications and circulars issued
• Provides clarity on the concept of Supply, Time of Supply (Point of Taxation) and Place of Supply
• Comprehensively discusses the provisions for e-way bill along with solutions to practical problems
• Examines TDS and TCS provisions along with their SOPs as issued by the department
• Provides appropriate guidance on Anti-Profiteering measures along with practical case study as provided in Section 171 of the CGST Act, 2017
• Explains the requirements for Input Tax Credit under the Input Tax Credit provisions and Rules
• Contains 105 Illustrations, 43 Flowcharts, Info-Capsules & FAQs at the end of relevant chapters providing practical guidance on the provisions of law
• Includes a separate chapter on GST Annual Audit
• Analyses SABKA VISHWAS (Legacy Dispute Resolution) Scheme, 2019 and includes Rules & Forms under it