Handbook of GST in India : concepts and procedures
by Rakesh Garg and Sandeep Garg.
- 2nd ed.
- New Delhi : Bloomsbury Pub., 2017.
- 812 p.
Chapter 1. Existing indirect tax structure in India Chapter 2. GST- concept, features and advantages Chapter 3. Taxes or duties to be subsumed in the GST Chapter 4. GSt council and its function Chapter 5. Wheather a person is liable to pay GST -steps Chapter 6. Supply-meaning, time and valuation Chapter 7. Concept of IGSt-inter-state supply, local supply, and imports Chapter 8. Exemptions under GST and zero rated supply Chapter 9. Goods v services Chapter 10. Rates of GST and revenue neutral rate (RNR) Chapter 11. Input tax credit and input service distributor Chapter 12. Composition scheme Chapter 13. Job work- special provision Chapter 14. E-commerce, TCS 7 supply of online data - special provisions Chapter 15. Registration Chapter 16. Returns under GST Chapter 17. Payment of Tax Chapter 18. Tax deduction at source Chapter 19. Refund Chapter 20. Invoice, accounts and records Chapter 21. Assessment & audit Chapter 22. Penalties and proseution Chapter 23. Appeal, advance ruling and information returns Chapter 24. Transitional provisions Chapter 25. GST network Chapter 26. Industry- impact, exceptions and transition Chapter 27. GST in other countries