Bharat Goods and Services Tax Legal & Audit Manual By Pritam Mahure Edition 2020

Bharat Goods and Services Tax Legal & Audit Manual By Pritam Mahure

Bharat Goods and Services Tax Legal & Audit Manual By Pritam Mahure

Description

The idea of this book originated during a full-day training session we conducted for CST Authorities in Pune. The training received a overwhelming positive feedback and many participants requested for a book which covers topical issues of GST Audit. With the aforesaid objective, the book is designed for GST professionals, corporates and authorities. The book analyses various key issues including observations from important judgments of Apex Court, High Court and Advance Ruling Authorities on GST. Like our earlier books, we hope this book will be helpful to tax authorities, tax professionals, tax payers and students alike.

Contents

1. GST Audits ? Policy
2. Process of Audit
3. Review’ of Financial Statements
4. Review of Income
5. Classification
6. Valuation
7. Input Tax Credit CITC)
8. Ratio Analysis
9. Time of Supply
10. Anti-profiteering Provisions
11. Place of Supply and its Challenges
12. DG Audit Letter
13. Appendix 1 Central Board of Indirect Taxes and Customs: Goods and Services Tax Audit Manual 2019
14. Appendix 2 The Central Goods and Services Tax Act 2017,
15. Appendix 3 Integrated Goods and Services Tax Act 2017,
16. Appendix 4 Goods and Services Tax (Compensation to States) Act, 2017
17. The’ Constitution (One Hundred and First Amendment) Act, 2016
18. Appendix 6 Constitution of India: Constitutional Amendment Bill

About the Author

• Pritam’ Mahure is Leader of CA Pritam Mahure and Associates, a boutique firm working-in the -field of indirect taxes including GST and Global VAT
• Pritam has authored more than fifteen books and numerous articles for leading international media houses
• Pritam has been invited as a Keynote Speaker in conferences/fintech events in India” Kuwait, UAE, Bahrain and Oman. Pritam has actively contributed on Tax Policy matters and trained more than 20,000 Government ‘ officials and professionals on GST/VAT