Bharat Goods and Service Tax Law & Procedure (Set of 3 Volumes) By CA Ashok Batra Edition August 2024

Goods and Service Tax Law & Procedure By CA Ashok Batra

Goods and Service Tax Law & Procedure By CA Ashok Batra

Description

GST Law & Procedure is a pioneering attempt at providing to the professionals a commentary par excellence containing the most comprehensive and encyclopaedic information for the readers. The 3 volumes are a one-stop reference providing anything and everything on GST. The information is upto-date, containing the amendments made by the Finance Act, 2024 and Finance (No. 2) Act, 2024 at proper places.

The book is divided into the following Divisions:
Division 1: Referencer
Division 2: Exempted Goods and GST Rates on Goods
Division 3: Exempted Services and GST Rates on Services
Division 4: Practice and Procedure (Commentary on various topics)
Division 5: Statutory Provisions
Division 6: GST Rules
Division 7: Notifications/Circulars/Orders
Division 8: Relevant Circulars & Instructions under Customs Act, 1962

Division 4 contains a detailed elucidation (with case-law) of all topics of GST, such as, Concept of supply – Intra-State and Inter-State; Place of supply of goods and services; Zero-rated supply; Levy of tax; Exemption; Registration; Electronic Commerce including TCS; Valuation of taxable supply; Input Tax Credit; Classification of Goods and Services; Time of supply and payment of tax; Reverse Charge; Tax Invoice, Credit and Debit Notes; Returns; Refunds; Accounts and other records; Offences, Penalties and Prosecution; Transitional provisions; Assessment; Audit; Inspection, Search, Seizure and Arrest; Inspection of goods in transit including E-way bills; Demands and recovery; Appeals and Revision; Advance Ruling; Liability to pay in certain cases; Miscellaneous topics; GST on real estate sector; Tax planning; Fake/Bogus invoicing, etc.

About the Author

Ashok Batra is a Chartered Accountant and a Law Graduate. He is an alumnus of Sri Ram College of Commerce, Delhi University. Presently, he is a senior partner of a celebrated CA Firm, namely M/s A.K. Batra and Associates, Chartered Accountants. He established the said firm in 1982, after qualifying his Chartered Accountancy Exams in 1981. In the first twenty two years of his practice, he largely worked in the traditional areas of Direct Taxation, Auditing and Sales Tax. Subsequently, in the year 2004 he felt the ever-growing significance of Service Tax in the Indian Economy. He, therefore, gained super-specialisation in Service Tax by consistent hard-work. Consequent upon decision of the Government to implement GST with effect from 01.07.2017, he has adopted multi-disciplinary approach for gaining specialisation in GST. He is delivering lectures on important topics in GST in various seminars and Continuing Professional Education [CPE] Programmes organised by Study Circles, Branches and/or Regional Councils of the Institute of Chartered Accountants of India [ICAI], other professional bodies, Chambers of Commerce and Industry, National Academy of Customs, Indirect Taxes and Narcotics [NACIN] etc. In order to enable his fellow professionals to understand diverse practical aspects and finer points pertaining to GST, he is taking classes, writing articles and books on the subject of GST. Besides, he is also engaged in Advisory, Compliance and Implementation functions of GST. Taking into consideration his specialisation in Indirect Taxes, he had been taken as co-opted member/Special Invitee of Indirect Taxes Committee of ICAI. He is also a faculty of Certificate Course on GST of ICAI at many leading centres. Furthermore, he is invited to deliver Union Budget Lecture by many Study Circles, Branches and/or Regional Councils of ICAI, Institute of Company Secretaries of India [ICSI] and other professional bodes, Department, as well as by leading Chambers of Commerce and Industry and Media Channels. Besides, he is regularly engaged in guiding his team on the basis of his enriched and vast experience of nearly four decades. He always loves to share his in-depth Knowledge with others. He is also possesses excellent administrative skills. He has unmatched passion for reading and gaining knowledge of GST.