Handbook of GST Procedure, Commentary and Rates, 7e
Handbook of GST Procedure, Commentary and Rates, 7e

Author: Rakesh Garg

Publisher: Bloomsbury Publishing

Published: 2021-09-20

Total Pages: 1762

ISBN-13: 9354353940

DOWNLOAD EBOOK

About the book and key features This book comprehensively discusses various provisions, procedures and compliances prescribed under the GST Laws. It is a very useful handbook for professionals, corporates and regulators, as all the provisions have been explained in a lucid manner. The book has been divided into three parts. Part A: Important Reference Tables Part B: Commentary (Detailed analysis of provisions of GST through illustrations, tables and graphs) Part C: GST Rates (Comprises of upto date list of GST rates on goods and services) Highlights - Important reference tables containing compliance chart with limitation periods, non-creditable supplies, penalties and offences, etc covering the vital provisions under the GST law - Detailed commentary on GST provisions through illustrations/ tables/graphs - Upto-date HSN Code-wise rates and exemptions in GST – Goods and Services along with scheme of classification of services and the corresponding explanatory notes - Free online access to GST Laws for the readers

Handbook of GST Procedure, Commentary and Rates
Handbook of GST Procedure, Commentary and Rates

Author: Rakesh Garg

Publisher: Bloomsbury Publishing

Published: 2021-01-10

Total Pages: 1600

ISBN-13: 9390176360

DOWNLOAD EBOOK

About the book and key features This book comprehensively discusses various provisions, procedures and compliances prescribed under the GST Laws. It is a very useful handbook for professionals, corporates and regulators, as all the provisions have been explained in a lucid manner. The book has been divided into three parts. Part A: Important Reference Tables Part B: Commentary (Detailed analysis of provisions of GST through illustrations, tables and graphs) Part C: GST Rates (Comprises of upto date list of GST rates on goods and services) Highlights Important reference tables containing compliance chart with limitation periods, non-creditable supplies, penalties and offences, etc covering the vital provisions under the GST law Detailed commentary on GST provisions through illustrations/ tables/graphs Upto-date HSN Code-wise rates and exemptions in GST – Goods and Services along with scheme of classification of services and the corresponding explanatory notes Free online access to GST Laws for the readers

Handbook on GST Audit by Tax Authorities, Second edition
Handbook on GST Audit by Tax Authorities, Second edition

Author: Sanjay Malhotra

Publisher: Bloomsbury Publishing

Published: 2021-09-20

Total Pages: 1000

ISBN-13: 9390176743

DOWNLOAD EBOOK

About the Book This book has been written with the twin goals of making the tax-payers aware about the compliances required for smooth conduct of GST audit of their business operations as well as to educate the tax auditors so as to enable them to conduct the audit in a fair, transparent and impartial way to ensure compliance of GST law as well as to prevent and plug in the leakage of revenue well in time. The book discusses the practical aspects which an auditor should concentrate on while doing GST audit and where the taxpayers need to be more careful and vigilant. The audit process has been explained from inception i.e. selection of taxpayer and intimation of conducting GST audit right upto the conclusion of the same. The knowledge of accounts is pre-requisite for the departmental officers who otherwise have diverse academic backgrounds. A separate chapter on accounting has been written not only to acquaint them with the elementary accounting process but also to provide further authentic resources to those interested in enhancing their accounting skills. The auditors must perform their duties with utmost sincerity, integrity and diligence; therefore, guidelines about overall conduct of the auditors have been included following which they will manifest the best professional ethics. Key Features · Analysis of GST Audit Process, Annual Returns (Form GSTR-9), Reconciliation Statement (GSTR-9C), Assessments under GST. · Includes GSTAM-2019 issued by CBIC with specific reference to checks to be undertaken during GST Audit. · Comprehensive guidance for conducting different types of audits under GST Act. · Includes practical tables giving Step-by-Step approach with Internal control questionnaires. · Detailed discussions on Key Reconciliation Statements including ITC, outward supplies etc. · Dedicated chapter on analysis of GST returns, giving itemized compliance requirement by the taxpayers as well as points for checks by the departmental auditors. · Explains key auditing and accounting terms relevant to GST.

GST Laws Manual
GST Laws Manual

Author: Rakesh Garg

Publisher: Bloomsbury Publishing

Published: 2020-05-28

Total Pages: 1215

ISBN-13: 9390176352

DOWNLOAD EBOOK

Contents of the book Part A Central GST Act, Rules and Notifications Part B Integrated GST Act, Rules and Notifications Part C GST (Compensation to States) Act, Rules and Notifications Part D CGST Forms Part E Circulars, Orders and CBEC Measures for Covid-19 Key features Updated GST Laws as on May 2020 Contains cross-references of the CGST Act, CGST Rules and Forms Online support with regard to updates till 31 August 2020 CBEC measures during outbreak of COVID-19 covering notifications, circulars, instructions and relevant extract of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020.

GST Audit Handbook - Government Perspective
GST Audit Handbook - Government Perspective

Author: CA Madhukar Hiregange

Publisher: Bloomsbury Publishing

Published: 2021-05-31

Total Pages: 394

ISBN-13: 9354351263

DOWNLOAD EBOOK

About the Book This book supplements and expands the concepts, guidelines, principles, details and working methods in the GST Audit Manual published by the government wherever it was felt that there is a need. This book is divided into 12 chapters as follows: Chapter 1: Overview of GST Law Chapter 2: Objectives, principles and statutory provisions of department audit Chapter 3: Selection of taxpayers for audit Chapter 4: Preliminary work – Before allocation of audit Chapter 5: Preparation for audit with the help of available and collected data and desk review Chapter 6: Audit verification – conduct of audit Chapter 7: Audit report and follow up Chapter 8: How to Read Financial Reports/Statements Chapter 9: Relevant Accounting Standards for the purpose of auditors Chapter 10: Important decisions relevant for audit Chapter 11: Common errors Chapter 12: Modus operandi of frauds and detection of GST frauds KEY FEATURES Includes drafts of letters to tax payers. Contains detailed internal evaluation questionnaire. Samples of walk through, audit plan, tables for trend and ratio analysis. Details of verification work in the office before audit and during audit. Covers latest case laws relating to audit and GST issues. Contains guidance on 'How to read financial reports?' Discussion of relevant Accounting Standards.

Handbook on GST Audit by tax authorities
Handbook on GST Audit by tax authorities

Author: Sanjay Malhotra

Publisher: Bloomsbury Publishing

Published: 2021-05-30

Total Pages: 350

ISBN-13: 9390252474

DOWNLOAD EBOOK

About the Book This book has been written with the twin goals of making the tax-payers aware about the compliances required for smooth conduct of GST audit of their business operations as well as to educate the tax auditors so as to enable them to conduct the audit in a fair, transparent and impartial way to ensure compliance of GST law as well as to prevent and plug in the leakage of revenue well in time. The book discusses the practical aspects which an auditor should concentrate on while doing GST audit and where the taxpayers need to be more careful and vigilant. The audit process has been explained from inception i.e. selection of taxpayer and intimation of conducting GST audit right upto the conclusion of the same. The knowledge of accounts is pre-requisite for the departmental officers who otherwise have diverse academic backgrounds. A separate chapter on accounting has been written not only to acquaint them with the elementary accounting process but also to provide further authentic resources to those interested in enhancing their accounting skills. The auditors must perform their duties with utmost sincerity, integrity and diligence; therefore, guidelines about overall conduct of the auditors have been included following which they will manifest the best professional ethics. Key Features Analysis of GST Audit Process, Annual Returns (Form GSTR-9), Reconciliation Statement (GSTR-9C), Assessments under GST. Includes GSTAM-2019 issued by CBIC with specific reference to checks to be undertaken during GST Audit. Comprehensive guidance for conducting different types of audits under GST Act. Includes practical tables giving Step-by-Step approach with Internal control questionnaires. Detailed discussions on Key Reconciliation Statements including ITC, outward supplies etc. Dedicated chapter on analysis of GST returns, giving itemized compliance requirement by the taxpayers as well as points for checks by the departmental auditors. Explains key auditing and accounting terms relevant to GST.