GST Practical Guides Unlocking Input Tax Credit

GST Practical Guides Unlocking Input Tax Credit

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 the GST Act
  • Registration, Suspension, Cancellation and Revocation of Cancellation
  • Reverse Charge Mechanism under GST
  • Introduction to GST Returns, Statements and Other Compliance Forms
  • Unlocking Input Tax Credit – Navigating the GST Maze

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

The Present Publications is the latest 2024 edition and has been updated till 29th February 2024. This book is authored by the Goods & Services Tax Practitioners’ Association of Maharashtra and CA. Hiral Suresh Shah. The detailed contents of this book are as follows:

  • Input Tax Credit (ITC) under GST Laws – Important Issues
  • Section 16 of the Central Goods and Services Tax Act 2017 (CGST Act)
  • Quantum of ITC – Tax Charged or Tax Payable as per Law
  • Filing of Return
  • Section 17 of the CGST Act
  • Section 17 – Apportionment of Credit and Blocked Credits
  • Section 18 – Availability of Credit in Special Circumstances of CGST Act
  • Circular – CGST & IGST
  • Conclusion

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 0.085 kg
bookauthor

The Goods & Services Tax Practitioners

binding

Paper back

edition

Edition 2024

hsn

49011010

isbn

9789357783644

language

English

publisher

Taxmann

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