latest book on GST Archives - Sahitya Bhawan Publications https://sahityabhawanpublications.com/product-tag/latest-book-on-gst/ Sahitya Bhawan Publications Thu, 27 Feb 2025 10:34:25 +0000 en-US hourly 1 https://wordpress.org/?v=6.8.1 https://i0.wp.com/sahityabhawanpublications.com/wp-content/uploads/2017/10/cropped-sbp_tmp_logo.png?fit=32%2C32&ssl=1 latest book on GST Archives - Sahitya Bhawan Publications https://sahityabhawanpublications.com/product-tag/latest-book-on-gst/ 32 32 136782354 Goods and Services Tax (G.S.T) https://sahityabhawanpublications.com/product/goods-and-services-tax-nep-up-ba-5-semester/ https://sahityabhawanpublications.com/product/goods-and-services-tax-nep-up-ba-5-semester/#respond Mon, 04 Sep 2023 08:46:25 +0000 https://sahityabhawanpublications.com/?post_type=product&p=26103
  • Recommended Book for Various Universities and Colleges of Uttar Pradesh National Education Policy-2020 Common Minimum Syllabus for B.Com. Fifth Semester
  • The law stated in the book is as amended up to October 2023

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    ]]>     Salient Features of the Book :

    • Amendments in GST made by the Finance Act, 2022 and the Finance Act, 2023 have been duly incorporated in the book.
    • The book covers all topics of the syllabus of B.Com. V Semester prescribed for various universities and colleges of Uttar Pradesh.
    • Significant Notifications and Circulars issued by the Central Board of Indirect Taxes and Customs upto 30th September, 2023 have been incorporated in the revised edition of the book.
    • Most authentic, up-to-date and comprehensive text book on GST.
    • Efforts have been made to present the complex law of GST in easy language and in a lucid manner. Care has been taken to present the matter in a logical sequence to facilitate easy understanding by
      the students.
    • In the present revised edition almost all the chapters have been thoroughly revised and updated.
    • At the end of each chapter large number of MCQ and Short Questions with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter.
    Goods and Services Tax (G.S.T) Syllabus For B.Com. Vth Semester of Various Universities of Uttar Pradesh
    Unit I : Indirect Ax : Meaning, Features, Difference Between Direct and Indirect Tax, Types of Indirect Tax Before GST, Shortcoming of Indirect Tax System During Pre GST Era. GST Meaning Advantages, Disadvantages of Evaluation of GST, Structure of GST, CGST, SGST, IGST UTGST and Important Definition Under GST Act.
    Unit II : Time of Supply : Meaning of Goods and Services, TOS under Reverse Charge Mechanism, Invoicing Provisions, Provisions Related with Change in GST Rate. Place of Supply : POS Meaning, POS of Goods and Services, Intra-state and Inter- state Supply,
    Value of Supply : Meaning, Provisions Related with Determination of Value of Supply of Goods and Services, Determination of GST Liability
    Unit III : Input Tax Credit ITC : Meaning of Utilization of ITC, Block Credit, Supply Not Eligible for ITC, Matching, Reversal and Reclaim of ITC. Payment under GST : Manner of Payment of GST Liability, Concept of Elecctronic, Cash Credit and Liability Ledger, Refund of Excess GST. Return : Meaning, Purpose and Importance, Different Types of Return, Due date of Filing Return. Assessment under GST : Meaning, Types Self Assessment, Provisional Assessment, Summary Assessment, Best Judgment Assessment.
    Unit IV : Registration : Meaning of Final Registration, Compulsory Registration and Procedure for New Registration, Amendment and Cancellation of Registration. Account and Records : Manner of Maintenance of Accounts, Period of Retention of Relevant Records. Invoice : Format, Types Debit and Credit Note, Voucher.
    Audit : Meaning, Types Mandatory, Departmental and Specific Audit, Penalty and Under GST, E-Way Bill.
    CONTENTS
    1. Indirect Taxes (An Introduction)
    2. Goods And Services Tax (GST)
    3. Taxation Mechanism Under GST
    4. Gst Council, Avoidance Of Dual Control And Key Definitions
    5. Supply: Meaning, Time And Valuation
    6. Place Of Supply Of Goods Or Services
    7. Levy And Collection Of Tax  (Including Exemptions and Exempt Supplies)
    8. Registration
    9. Input Tax Credit (ITC)
    10. Composition Levy And Reverse Charge Mechanism
    11. Computation Of Taxable Value And GST
    12. Job Work And E-Commerce
    13. Tax Invoice, Credit And Debit Notes, E-Way Bill
    14. Returns
    15. Payment And Refund Of Tax (With TDS And TCS)
    16. Accounts And Records
    17. Assessment And Audit
    18. Demands And Recovery of Tax
    19. Administration, Inspection, Search And Seizure, Offences And Penalties
    20. Appeals, Revision And Authority For Advance Ruling
    21. Gst Network

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