Bharat Goods & Services Tax By Jyoti Rattan , Alok Krishan Edition 2023

Bharat Goods & Services Tax By Jyoti Rattan Alok Krishan

Bharat Goods & Services Tax By Jyoti Rattan Alok Krishan

Contents

Chapter 1       Tax Structure in India

Chapter 2       GST, CST, ST and VAT: A Roadmap for introducing GST in India

Chapter 3       Reasons, AIMS & Objective and An Overview of the GST Law

Chapter 4       Basic Concepts

Chapter 5       Administration

Chapter 6       Supply, Levy and Collection

Chapter 7       Composition

Chapter 8       Time for Supply of Goods

Chapter 9       Input Tax Credit

Chapter 10     Registration

Chapter 11     Tax Invoice, Credit and Debit Notes

Chapter 12     Accounts and Records

Chapter 13     Returns

Chapter 14     Payment of Tax

Chapter 15     Refunds

Chapter 16     Assessment

Chapter 17     Audit

Chapter 18     Inspection, Search, Seizure and Arrest

Chapter 19     Demands and Recovery

Chapter 20     Liability to Pay in Certain Cases

Chapter 21     Appeals and Revision

Chapter 22     Offences and Penalties

Chapter 23     GST Council

Chapter 24     E-Way Rules

About the Author

Prof. Dr. Jyothi Rattan – M.Sc., B.Sc., LL.M. (Gold Medalist), LL.B., Ph.D. (Law) Professor of Law, Department of Laws Panjab University, Chandigarh