GST Practical Guides Accounts Records Maintenance under GST

GST Practical Guides Accounts Records Maintenance under GST

Description

This book is a part of the GST Practical Guide – Five Book Series, which covers day-to-day practical requirements under the law in simple language. The coverage of GST Practical Guide – Five Book Series includes:

  • Accounts & Records Maintenance under GST Act
  • Registration, Suspension, Cancellation and Revocation of Cancellation
  • Reverse Charge Mechanism under GST
  • Returns Filing, First & Last Return, Monthly/Quarterly and Annual for Composition
  • Input Tax Credit

This book will be helpful for tax practitioners, the legal fraternity, and departmental authorities.

The Present Publications is the latest 2023 edition and has been amended by the Finance Act 2023. This book is authored by the Goods & Services Tax Practitioners’ Association of Maharashtra and CA Hiral Shah. The detailed contents of this book are as follows:

  • General Aspects
  • Records under Pre-GST Era
  • Legal Provisions relating to accounts & records under GST Law
  • Extract of Statutory Provisions
  • Location of Accounts
  • Person responsible to Maintain Accounts
  • True and Correct Maintenance of Accounts under GST
  • Important documents prescribed under GST
  • Content of Accounts
  • Accounting under the GST Regime
  • How are Accounts to be Maintained
  • Period Prescribed for Retention of Accounts under GST [Section 36 of the CGST Act]
  • Certification of Accounts
  • Powers of GST Authorities
  • Offences & Punishments
  • GST Registration for Transporters, Godown and Warehouse
  • FAQs

About the author

The Goods & Services Tax Practitioners’ Association of Maharashtra

The Goods & Services Tax Practitioners’ Association of Maharashtra (formerly known as The Sales Tax Practitioners’ Association of Maharashtra/STPAM) is a State-level body of Sales Tax Practitioners’ established in 1951. The Association has its membership spread all over the State of Maharashtra. It comprises of Tax Practitioners and other professionals such as Chartered Accountants, Cost Accountants, Company Secretaries and Advocates practising in GST, VAT, Service tax and allied laws. The Association has Regional Centres at district places to cater to the needs of members practising in various districts of Maharashtra.

The STPAM, now renamed GSTPAM, is governed by its constitution, registered with the Charity Commissioner, and under the Societies Act. The elected President, Officer Bearers and 15 members of the Managing Committee conduct the activities of the Association.

Its main objective is to educate the public in general and the members in particular on Indirect Taxes operative in the State of Maharashtra and the whole of India.

The STPAM has produced stalwarts like Late R. V. Patel, Late N. C. Mehta, Late B. C. Joshi, P. V. Surte, S. S. Gaitonde, P. C. Joshi, T. M. Chhatpar and Late J. K. Sheth, to name a few. Under their guidance, the Association is confidently marching ahead to achieve its objectives. The young generation is taking over the leadership gradually from them, and these stalwarts, in turn, have reposed their complete trust in the young administration.

With the advent of GST, the Association, now known as the GST Practitioners’ Association of Maharashtra, has started spreading awareness and knowledge on GST and has taken a giant leap into the goods and service tax arena for educating its members.

Lastly, whenever our motherland faces natural calamities or neighbours’ aggression, the association is always at the forefront to render monetary help.

Read Less

Weight 0.08 kg
bookauthor

The Goods & Services Tax Practitioners

binding

Paper back

edition

Edition 2024

hsn

49011010

isbn

9789357782838

language

English

publisher

Taxmann

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