-15%
Goods & Services Tax
Original price was: ₹595.00.₹505.00Current price is: ₹505.00.
| Book Details | |
| Title | GOODS & SERVICES TAX |
| ISBN | 978-93-4808-054-7 |
| Edition | 5th edn., 2025 |
| Pages | 452 |
| Authors | Dr. Jyoti Rattan |
| Publisher | Bharat Publishers |
(Flat 15% Discount for a limited period + Free Shipping)
- Description
- Additional information
- Reviews (0)
Description
Goods & Services Tax by Dr. Jyoti Rattan and CA. ALOK KRISHAN (5th Edition, 2025) is a comprehensive and updated reference on GST law and practice in India. Covering 452 pages, the book explains key concepts, provisions, and recent amendments with clarity, making it useful for students, tax professionals, academicians, and practitioners. This edition incorporates the latest changes in GST laws, rules, and procedures, supported by illustrations and practical insights for easy understanding. Published by Bharat Publishers, it is available at a flat 15% discount with free shipping. ISBN: 978-93-4808-054-7.
| Chapter | Content | Page |
| Bharat’s | 5 | |
| Preface to the Fifth Edition | 7 | |
| Acknowledgments | 8 | |
| Abbreviations | 11 | |
| 1 | Tax Structure in India | 1 |
| 2 | Defects in the pre-GST Indirect Tax Structure in India and a roadmap for introducing GST in India | 14 |
| 3 | Taxation under Indian Constitution: Federal Structure and Fiscal Distribution | 21 |
| 4 | Reasons, Aims & Objective and an Overview of the GST Law | 33 |
| 5 | Basic Concepts | 56 |
| 6 | GST Compensation Cess | 72 |
| 7 | Administration | 75 |
| 8 | Supply | 78 |
| 9 | Levy and Collection | 100 |
| 10 | Levy and Collection | 113 |
| 11 | Value of Supply of Goods and Services | 124 |
| 12 | Place of Supply of Goods or Services | 136 |
| 13 | Composition Scheme | 160 |
| 14 | Input Tax Credit | 169 |
| 15 | Statements & Returns | 196 |
| 16 | Registration | 219 |
| 17 | Document under GST: Tax Invoice, Credit and Debit Notes | 243 |
| 18 | Accounts and Records | 259 |
| 19 | E-Ledgers and Payment of Tax | 266 |
| 20 | TDS/TCS | 279 |
| 21 | Refunds | 286 |
| 22 | Assessment | 305 |
| 23 | Audit | 311 |
| 24 | Appeals and Revision | 316 |
| 25 | Inspection, Search, Seizure and Arrest | 347 |
| 26 | Demands and Recovery | 355 |
| 27 | Liability to Pay in Certain Cases | 384 |
| 28 | GST and Limitation Act | 391 |
| 29 | Offences and Penalties | 396 |
| 30 | GST Council | 419 |
| 31 | E-Way Rules | 426 |
| 32 | Anti-Profiteering | 436 |
Additional information
| Publisher | Bharat |
|---|
Reviews
There are no reviews yet.