Compendium of GST Advance Authority Rulings with Summary - Including Appellate Rulings PDF Download
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Author: Sanjiv Agarwal Publisher: Bloomsbury Publishing ISBN: 9390077672 Category : Business & Economics Languages : en Pages : 2126
Book Description
About the book This is the third edition of the bi-annual publication on advance rulings and appellate advance rulings containing the gist and text of rulings arranged in chronological order. The book is divided into three volumes and five Chapters. Chapters 1 and 2 comprise of statutory provisions and rules on advance rulings, Chapter 3 covers topic-wise advance rulings. Chapter 4 covers appellate advance rulings and Chapter 5 covers judgments pronounced by High Courts relating to advance rulings.Key features India's first Digest on Advance Rulings (including Appellate Rulings) in GST Covers Advance Rulings, Appelate Advance Ruling and High Court cases reported from January 2020 - June 2020 Earlier rulings can be found in previous editions detailed on the inside front cover of this book List of rulings arranged: - alphabetically, - topic-wise, - authority/court-wise and - legislation/section-wise Search words index at the end of the book of the rulings digested by professionals
Author: Sanjiv Agarwal Publisher: Bloomsbury Publishing ISBN: 9390077672 Category : Business & Economics Languages : en Pages : 2126
Book Description
About the book This is the third edition of the bi-annual publication on advance rulings and appellate advance rulings containing the gist and text of rulings arranged in chronological order. The book is divided into three volumes and five Chapters. Chapters 1 and 2 comprise of statutory provisions and rules on advance rulings, Chapter 3 covers topic-wise advance rulings. Chapter 4 covers appellate advance rulings and Chapter 5 covers judgments pronounced by High Courts relating to advance rulings.Key features India's first Digest on Advance Rulings (including Appellate Rulings) in GST Covers Advance Rulings, Appelate Advance Ruling and High Court cases reported from January 2020 - June 2020 Earlier rulings can be found in previous editions detailed on the inside front cover of this book List of rulings arranged: - alphabetically, - topic-wise, - authority/court-wise and - legislation/section-wise Search words index at the end of the book of the rulings digested by professionals
Author: Sanjiv Agarwal Publisher: Bloomsbury Publishing ISBN: 9354353843 Category : Business & Economics Languages : en Pages : 700
Book Description
About the Book You have in your hands the sixth edition of the bi-annual publication on judicial pronouncements on GST laws comprising of analysis of select cases along with the full text of judgments arranged chronologically and alphabetically. The book is structured into three major parts, viz, General & Constitutional matters, Central & State GST and Integrated GST including Compensation Cess and further divided into 22 chapters. This edition covers select cases from various High Courts and Supreme Court reported from July 2020 - Dec 2020. Pronouncements of Advance Ruling Authority (AAR), Appellate Advance Ruling Authority (AAAR) and National Antiprofiteering Authority (NAA) may be referred to in respective separate books.
Author: Jaimini Narayan Khurjekar Publisher: Walnut Publication ISBN: 1954399367 Category : Law Languages : en Pages : 1772
Book Description
This book basically consist of compilation of all GST FORMS prescribed under CGST Act, 2017/CGST Rules, 2017 and compilation of relevant provisions of CGST Act 2017 and CGST Rules 2017 [ as amended till 31.10.2020] together with all Notifications, Circulars, Orders issued during 01.07.2017 to 31.10.2020. Government has issued more than 400 Notifications and more than 100 Circulars and Orders during last three years, which are relevant to the subject matter of this book, and these references are difficult to view at one place chronologically, when needed for tracking of Compliances of GST provisions as governed by the various GST FORMS. This eBook is aimed at mitigating such difficulty, by arranging all those Notifications, Circulars, provisions of Act and Rules chronologically, at one place, subject wise, so that it becomes easy reference for reader to access and view them, when needed, instantly. Accordingly, we have created 19 groups of FORMS and all the provisions of Act and Rules and Notifications, Circulars, Orders have been placed below each Group for easy reference. Apart from these 19 groups few more groups have been created for Compilation of Late fee and interest waiver notifications, compilation of provisions of newly inserted Section 168A in CGST Act, 2017 and notifications and circulars issued thereunder. We have also compiled all other allied GST acts for ready reference. With the introduction of Central Goods and Services Tax Act, the Government decided to move towards IT based implementation of GST Law across India. More than 180 different FORMS have been introduced under this legislation for monitoring the Compliances and most of these forms are mandatorily required to be filed Electronically. As on date more than 150 Forms are already available on GSTN Portal for Taxpayers as well as Tax Authorities. On this background, these Forms assume extreme importance when it comes to implementation of the GST Law and therefore this book will be handy for Business / Industry / Trade as well as Government and Statutory Auditors while tracking the Compliance for past three years. We are hopeful that this Compilation will be useful for all stakeholders. We propose to update this book periodically and we are open for any suggestion from stakeholders. Disclaimer Utmost care has been taken to download and reproduce and compile these notifications, Forms, Circulars, Orders, GST flyers from CBIC.gov.in official website, however for any reference of the provisions of Act, Rules, Notifications, Circulars and Orders for litigation purpose before judicial authorities, should be drawn from official website of the Govt.
Author: CA (Dr.) Arpit Haldia Publisher: Taxmann Publications Private Limited ISBN: 935778330X Category : Law Languages : en Pages : 46
Book Description
Taxmann's GST Law & Practice is a unique/concise book on GST Laws (i.e., Statutory Portion & Case Laws). The coverage of the book is as follows: • Central Goods and Services Tax Act 2017 (CGST) • Integrated Goods and Services Tax Act 2017 (IGST) • Goods and Services Tax (Compensation to States) Act 2017 • Classification of Goods & Services What sets it apart is the 'unique way of presenting' a compendium of 'updated, amended & annotated' text of the CGST & IGST Acts along with relevant Rules, Notifications, Forms, Circulars, Clarifications, and Case Laws. In other words, read the Section & get the following: • Text of the relevant Rules & Notifications • The gist of the relevant Circulars • Date of enforcement of provisions • Allied Laws referred to in the provision • Gist of relevant Case Laws with an easy-to-understand summary This book also includes Case Laws on the classification of goods & services under the GST regime in a separate division. The Present Publication is the 5th Edition, amended by the Finance Act 2023, CGST (Amdt.) Act 2023, IGST (Amdt.) Act 2023 and updated till 29th September 2023. This book is authored by CA (Dr) Arpit Haldia & CA Mohd. Salim, with the following noteworthy features: • [Taxmann's series of Bestseller Books] on GST Laws • [Follows the six-sigma approach] to achieve the benchmark of 'zero error.' The detailed contents of the book are as follows: • Central Goods & Services Tax Act 2017 o Arrangement of Sections o Arrangement of Rules o Text of the Central Goods & Services Tax Act, 2017 o Removal of Difficulties Orders o Text of Provisions of Allied Acts referred to in Central Goods & Services Tax Act, 2017 o Validation Provisions o Subject Index • Integrated Goods & Services Tax Act 2017 o Arrangement of Sections o Arrangement of Rules o Text of the Integrated Goods & Services Tax Act, 2017 o Validation Provisions o Subject Index • Goods and Services Tax (Compensation to States) Act 2017 o Arrangement of Sections o Arrangement of Rules o Text of the Goods and Services Tax (Compensation to States) Act, 2017 o Subject Index • Classification of Goods & Services o Classification of Goods o Classifications of Services
Author: Suresh Prasad Publisher: AUBSP ISBN: Category : Law Languages : en Pages : 1563
Book Description
March 2023 Edition of this digital book is updated till 1st March, 2023 including amendments made by the Finance Bill, 2023. I prepared this E-Book on GST for the help of students and professionals who may access it as per their convenience while working on the desk or on the move through their computer, laptop, tablet, iPad, mobile etc. Compilation of annotated texts of- • Bare Acts (CGST, IGST, UTGST); • All notified Rules; • GST Rates; and • GST Exemptions. Also includes GST Notifications No. with G.S.R. / S.O. No. and enforcement Dates. I am very confident that this E-Book would be of immense help to Chartered Accountants, Cost Accountants and Company Secretaries in carrying out their professional assignments and CA/CS/CMA students in preparing for their coming ICAI exams, ICSI exams and ICWAI examinations. There are mainly two types of GST viz. Central GST and State GST. For transaction within a State, there are two components of GST Central GST (CGST) and State GST (SGST) being levied on the value of goods and services. In case of inter-state transactions, the Centre would levy and collect the Integrated GST (IGST). The IGST would roughly be equal to CGST plus SGST. Central Government levied CGST for intra-State supply and IGST for inter-State supply. State Governments including Union Territories with legislatures levied SGST or Union territories without legislatures levied UTGST for intra-State supply. The Goods and Services Tax (GST) has simplified indirect tax in India. Previously, the indirect tax structure comprises of so many different taxes levied by the Central Government (Central Excise duty, Additional duties of excise, Additional duties of customs, Service Tax) and taxes levied by the various State Governments (State VAT / Sales Tax, Central Sales Tax, Purchase Tax, Entertainment Tax, Luxury Tax, Entry Tax, Taxes on lottery, betting & gambling). But now almost all Indirect Taxes unified as GST across the country on Goods and Services. However, Basic Customs Duty, Export Duty, Toll Tax, Road and Passenger Tax, Electricity Duty, Stamp Duty and Property Tax has not been subsumed in GST. Disclaimer: Although we endeavour to provide accurate and updated information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. Accordingly, we accept no responsibility for any omission or errors it may contain, whether caused by negligence or otherwise, or for any loss, however caused, or sustained by any person that relies on it. Hence, the users are advised to cross check with the original Act, Rules, Orders, Circulars, Notifications and Amendments before acting upon this E-Book.
Author: R P Meena Publisher: New Era Publication ISBN: Category : Business & Economics Languages : en Pages : 180
Book Description
INDIAN ECONOMY YEARLY COMPILATION: 2020-21 for UPSC PSC Prelims and Mains Exam 2020 In General studies paper of UPSC Civil services Examination, Economy is one of the most important sections of the Prelims as well as mains exam. One can easily expect 15 – 20 questions from Economy syllabus in UPSC Prelims General Studies Paper I. The material covers all trending, important and relevant facts and material required to be studied by aspirants in a single booklet, important topics for the UPSC civil services exam. This helps to ease their preparation and provides consolidated and complete UPSC notes at one place. IAS aspirants need a single-source material that is a complete guide for their preparation in the UPSC CSE Prelims examination for Indian Economy. This source is brought to them to aid them to achieve success in this very attempt; We have covered only those topics which were in news/trend in last 1/1.5 year and will add more topics time to time, High chance to ask the questions from these topics in civil services preliminary and mains exam 2020. #upscprelimsexam2020 #iasprelimsexam2020 #upscprelims2020 #iasprelims2020 #gspaper-1 #indianeconomybook #unionbudget #economicsurvey #economyPT365 #civilservicesexam #generalstudies #economyrameshpdf #economyduttasundram #economyofindia #freedownload
Author: Taxmann Publisher: Taxmann Publications Private Limited ISBN: 9356224315 Category : Law Languages : en Pages : 19
Book Description
This book contains Amended, Updated & Annotated text of the following: • Maharashtra Goods & Services Tax (MGST) o Act o Rules What sets it apart is the Annotation under each Section, which shows: • Relevant Rules framed under the relevant Section • Reference to Relevant Forms prescribed • Date of enforcement of provisions • Reference to Relevant Notifications The readers also get the following with the above: • Digest of Judgement of Bombay High Court • Digest of Rulings of Maharashtra Appellate Authority/Authority for Advance Rulings (AAAR/AAR) • GST Compliance Chart for April 2023 – March 2024 The Present Publication is the 2023 Edition, and the law stated in this book is amended upto 1st April 2023. This book is edited by Taxmann's Editorial Board and Goods and Services Tax Practitioners' Association of Maharashtra (GSTPAM), with the following noteworthy features: • [Follows the Six-Sigma Approach] to achieve the benchmark of 'zero error' The contents of the book are as follows: • GST Compliance Chart for April 2023 – March 2024 • The Maharashtra Goods and Services Tax Act, 2017 o Arrangement of Sections o Text of the Maharashtra Goods and Services Tax Act, 2017 o Appendix • The Maharashtra Goods and Services Tax Rules, 2017 o Arrangement of Rules o Text of the Maharashtra Goods and Services Tax Rules, 2017 • Maharashtra Case Laws Digest o Bombay High Court and Maharashtra AAAR/AAR Case Laws Digest o Subject Index
Author: K Hyder Vali M.A., LL.B. Publisher: Blue Rose Publishers ISBN: Category : Business & Economics Languages : en Pages : 715
Book Description
This Book Contains: 6 Digits Service Account Codes (SAC) for all the Services. Service-wise Index to all the Services liable to Service Tax under GST Act,2017. Index to Explanatory Notes to the Scheme of Classification of Services Annexure (Service Description, Service Code (Tariff) (Chapter, Section, Heading/Group) Published by the CBIC. All Amendments made in respect of Entries and Rate of Taxes and Exemptions from July, 2017 upto 1st April, 2022. Meanings to all the words and definitions referred in Service Tax Notifications. Case laws rendered by Hon’ble Supreme Court and the Hon’ble High Courts and various Advance Ruling Authorities(AAR), Appellate Advance Ruling Authorities(AAAR) from July, 2017 upto 1st April, 2022. Most useful to all the Tax Practitioners, Chartered Accountants, Bar and Bench, GST Departmental Officers & Service Providers as well throughout India.
Author: Dr. (Adv) Priyanka Shokeen Publisher: Casa Editorial ISBN: 8197765898 Category : Business & Economics Languages : en Pages : 250
Book Description
This book on Taxation Dispute Resolution Mechanism with Special Reference to International Trade explores the intricate legal and procedural frameworks governing tax-related conflicts in global commerce. It delves into the What is dispute and how it can effect any economy it also delves into intersection of tax law and international trade, analyzing the mechanisms designed to resolve disputes between multinational corporations and tax authorities. Key areas include bilateral and multilateral treaties, such as the OECD Model Tax Convention, and how they address tax evasion, double taxation, and transfer pricing issues. The book also examines arbitration and mediation as effective tools for resolving such disputes, comparing various countries' approaches and international organizations' roles in shaping dispute resolution frameworks. In the context of globalization, your book highlights the growing complexity of tax-related disagreements, emphasizing the need for streamlined processes to promote trade without compromising tax compliance. The work provides a critical analysis of case law, treaties, and dispute settlement mechanisms to guide practitioners, policymakers, and academics.
Author: CA Madhukar Hiregange Publisher: Bloomsbury Publishing ISBN: 9390252113 Category : Business & Economics Languages : en Pages : 1135
Book Description
About the book The purpose of this book is to enable the taxable person to understand the applicability and impact of GST provisions with respect to the Real Estate Industry. The comprehensive and in-depth practical knowledge of the four authors would help in implementation of the provisions in an easy manner. This book is divided into eight parts as follows: Part 1 - Introduction and Overview Part 2 - GST impact analysis on real estate developers: Complex Developers, Joint development, contractors and other income. Part 3 - Detailed operational law containing classification, registration, tax credits, documentation, payments etc. Part 4 - Detailed procedural law containing assessment, audit, advance ruling, appeals, penalties, demands etc. Part 5 - Tax planning avenues, GST and RERA, Transitional provisions Part 6 - Disputes and department actions, [focussing on possible dispute area & resolution]. Part 7 - Role of Professionals from GST audit and tax planning perspective. Part 8 - Miscellaneous: 220+ FAQs and filled forms. Appendices containing FAQs released by CBIC and Important Notifications. Key Features Detailed and practical analysis of the GST provisions with case laws pertaining to the real estate industry. Covering all possible dispute areas along with their resolutions. Detailed analysis of the tax planning aspect. Covering extensive FAQs for removal of doubts. Blank as well as filled forms for better understanding. Detailed discussion on the role of professionals on how they can help in various GST matters. Visit http://bit.ly/GSTrealestate for Free online updates and important information.
Author: Sanjiv Agarwal
Author: Sanjiv Agarwal
Author: Sanjiv Agarwal
Author: Jaimini Narayan Khurjekar![Taxmann's GST Law & Practice – Unique/Concise Compendium of Updated, Amended & Annotated text of CGST/IGST Acts along with Gist of Relevant Rules, Notifications, Forms, etc. [CGST/IGST Amdt. Act 2023] PDF](https://books.google.com/books/content/images/frontcover/bC3eEAAAQBAJ?fife=w80-h100)
Author: CA (Dr.) Arpit Haldia
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Author: Taxmann
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