Taxmann's GST Practice Manual [Finance Act 2023] – Comprehensive guide for compliance with GST, along with stepwise guides, case laws, illustrations & content synchronization with GST Common Portal
Taxmann's GST Practice Manual [Finance Act 2023] – Comprehensive guide for compliance with GST, along with stepwise guides, case laws, illustrations & content synchronization with GST Common Portal

Author: Aditya Singhania

Publisher: Taxmann Publications Private Limited

Published: 2023-06-26

Total Pages: 20

ISBN-13: 9357780157

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This book is a comprehensive guide for day-to-day compliance with GST. It helps you understand the following topics related to GST: • Background • Concepts • Execution • Challenges • Solution(s) It also explains the provisions of the GST law lucidly. This book will be helpful for GST Professionals engaged in managing the client's day-to-day GST-related affairs, i.e., advisory, compliance and litigation services. The Present Publication is the 7th Edition, amended by the Finance Act 2023 and updated till 1st June 2023. This book is authored by Aditya Singhania with the following noteworthy features: • [Comprehensive Coverage] with detailed analysis and relevant illustrations • [Stepwise Guide] for GST compliance procedures • [Judicial Outlook] of GST Case Laws (including Advance Rulings) • [GST Common Portal] The content in this book is synchronized with the current features available at GST common portal • [Topic-Wise Explanation] along with related GST Notifications and Circulars • [Practical Issues] with solutions The contents of the book are as follows: • Time/Place of Supply & Valuation o Time of Supply o Place of Supply o Valuation • Accounting in GST o Invoicing o Accounts & Records o E-Way Bill o Job-Work • Registration o Basics of Registration o Compulsory Registration o Person not Liable to take Registration & Voluntary Registration o General Procedure of Registration o Amendment of Registration o Cancellation or Suspension of Registration o Revocation of Registration • Specified Taxable Person o Non-Resident Taxable Person o OIDAR o Unique Identification Number (UIN) • Composition Scheme o Basics of Composition Scheme o Compliances under the Composition Scheme o Withdrawal from the Composition Scheme o Returns under the Composition Scheme • Input Tax Credit (including ISD) o Eligibility of Input Tax Credit o Apportionment of Input Tax Credit o Availability of ITC in certain circumstances o ITC for Job Worker o Compliance for Input Service Distributor o Returns for an Input Service Distributor • Returns o Introduction to GST Returns o GSTR 1 o GSTR 2, 2A and 2B o GSTR 3 o GSTR 3B o Matching Concept o Proposed new GST Return o Annual Return for Normal Taxpayer o Annual Return for Composition Taxpayer o Final Return • Audit o Departmental Audit o GST Audit • TDS & TCS o Tax Deducted at Source o Tax Collection at Source • Payment o Basics of Payment o Treatment of Input Tax Credit for Payment o Treatment of Electronic Cash/Credit Ledger o Treatment of Electronic Liability Ledger o Miscellaneous on Payments • Refunds o Basics of Refunds o Refund Procedures • Assessment o Self & Provisional Assessment o Scrutiny of Returns o Assessment of Non-Filers of Returns o Assessment of Unregistered Persons o Summary Assessment o Finalization of Provisional Assessments, Appeal • Search and Seizure o Inspection, Search and Seizure o Arrest • Advance Rulings o Basics of Advance Ruling o Application and Compliances for Advance Rulings o Appellate Authority for Advance Ruling • Demand & Recovery o Administration in GST o Demand o Recovery • Appeals o Appeals to Appellate Authority o Appeals to Appellate Tribunal o Appeals to High Courts & Supreme Court o Miscellaneous on Appeals • Offences o Penalty o Detention, Seizure and Release of Goods and Conveyances in Transit o Confiscation of Goods or Conveyances o Miscellaneous Topics under Offences o Compounding of Offences • Miscellaneous o Corporate Debtor under Insolvency and Bankruptcy Code, 2016 o Liability to Pay in Certain Cases o Repeal and Saving

Taxmann's GST Audit & Annual Return | Explanation is in complete sync with the current features available at GST Common Portal | 8th Edition | 2021 | F.Y 2019-20
Taxmann's GST Audit & Annual Return | Explanation is in complete sync with the current features available at GST Common Portal | 8th Edition | 2021 | F.Y 2019-20

Author: Aditya Singhania

Publisher: Taxmann Publications Private Limited

Published: 2021-01-02

Total Pages: 24

ISBN-13: 9390585813

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Taxmann’s GST Audit and Annual Return – F.Y. 2019-20’ caters to handle the preparation and filing of GSTR 9, GSTR 9A/4 and GSTR 9C for FY 2019-20 which is currently supposed to be filed till 28th February 2021. This book serves as a ready referencer for all the professionals like CA and their Articles, CS, CWA, Advocates, etc. in handling audit and annual return assignments. The Present Publication is the 8th Edition, incorporating all amendments and updated till 24th January 2021, authored by Aditya Singhania, with the following noteworthy features: • The book has been divided into 3 Divisions namely 𝚘 Division 1: GSTR 9, 𝚘 Division 2: GSTR 9A, and 𝚘 Division 3: GSTR 9C • [Division based on Forms] The Chapters in each division has been divided based on the said forms i.e. each Part of the forms has been dealt with in separate Chapters, therefore, making it easy for the professional to quickly refer the relevant part for better insight • [Clause-wise/Table-wise Format of Presentation] Exhaustive tables with clear cross reference between GSTR 1, GSTR 3B, GSTR 4 vis-à-vis GSTR 9 and GSTR 9A has been made for easy pick-up of the data for furnishing return • Clarifications issued from time to time has been incorporated in the relevant table to track the changes that has taken place from time to time • This book includes explanation of law and a commentary in each Chapter along-with relevant case laws in order to ascertain the impact in annual returns and audit for FY 2019-20 • [Explanation using practical examples] Since this is the 3rd year for which GSTR 9 and GSTR 9C needs to be furnished, therefore, there are several transactions whose impacts run across FY 2018-19 and FY 2019-20 for which a separate Chapter has been incorporated • [Quick Referencer of Sections, Rules & Forms] The unique portion of the book is ‘Quick Referencer for FY 2019-20’ which will help the professionals in cross referencing sections-rules-forms, ascertaining all the key changes like: 𝚘 Applicability of changes taken place through Finance Act 2019 & Finance Act, 2020 𝚘 Notifications issued during FY 2019-20 𝚘 Circulars issued till FY 2019-20, along-with relevant annexures • Also Available: 𝚘 [4th Edition] of Taxmann’s GST Practice Manual – Day to Day Practice Guide for Professionals • The contents of the book are as follows: • Division One – GST Annual Returns (GSTR-9) for Normal Taxpayers 𝚘 GST Annual Return – GSTR 9 𝚘 Part 1 of GSTR-9 [Basic Details] 𝚘 Part 2 of GSTR-9 [Details of outward and inward supplies made during the financial year] 𝚘 Part 3 of GSTR-9 [ Details of ITC for the financial year] 𝚘 Part 4 of GSTR-9 [Details of tax paid as declared in returns filed during the financial year] 𝚘 Part 5 of GSTR-9 [Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to 𝚘 date of filing of annual return of previous FY, whichever is earlier] 𝚘 Part 6 of GSTR-9 [Other Information] • Division Two – GST Annual Returns (GSTR-9A) for Composition Taxpayers 𝚘 GSTR-9A [GST Annual Return for Composition Supplier] • Division Three – GST Audit (GSTR-9C) 𝚘 GST Audit Report [GSTR-9C] 𝚘 Part A: Part I of GSTR-9C [Basic Details] 𝚘 Part A: Part II of GSTR-9C [Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR-9)] 𝚘 Part A: Part III of GSTR-9C [Reconciliation of Tax Paid] 𝚘 Part A: Part IV of GSTR-9C [Reconciliation of Input Tax Credit] 𝚘 Part A: Part V of GSTR-9C [Auditor’s recommendation on additional liability due to non-reconciliation] 𝚘 Part B of GSTR-9C [Certification] 𝚘 Spill over Effects

Taxmann's GST Manual with GST Law Guide & Digest of Landmark Rulings [Finance Act 2024] – Amended, updated & annotated text of CGST, IGST, UTGST Act & Rules with Forms, Notifications, etc.
Taxmann's GST Manual with GST Law Guide & Digest of Landmark Rulings [Finance Act 2024] – Amended, updated & annotated text of CGST, IGST, UTGST Act & Rules with Forms, Notifications, etc.

Author: Taxmann

Publisher: Taxmann Publications Private Limited

Published: 2024-03-16

Total Pages: 20

ISBN-13: 9357783288

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This book contains a compilation of amended, updated & annotated text of the following GST Act(s) & Rules: • Central GST Act & Rules • Integrated GST Act & Rules • Union Territories GST Act & Rules • GST (Compensation to States) Act & & GST Compensation Cess Rules • GST Settlement of Funds Rules, 2017 What sets it apart is the presentation of the GST Act(s), along with Relevant Rules, Forms, Circulars, Notifications, Dates of Enforcement, and Allied Laws referred to in the Section. In other words, the Annotation under each Section shows: • Relevant Rules & Forms (with Action Points) • Relevant Notifications • Date of enforcement of provisions • Allied Laws referred to in the Section Along with the above, the readers also get a specially curated & comprehensive (370+ pages/25+ topics) Guide to GST Laws and a Section-wise digest of Landmark Rulings under the GST Law The Present Publication is the 21st Edition | 2024, amended by the Finance Act 2024 and updated till 22nd February 2024. This book is edited/authored by Taxmann's Editorial Board 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' This book is published in two volumes, and the contents of the book are as follows: • Specially curated & comprehensive Guide to GST Laws in 370+ Pages on 25+ Topics o Acronyms in GST o Introduction o Taxable Event in GST o Value of Taxable Supply of Goods or Services or Both o Input Tax Credit (ITC) o Place of Supply of Goods or Services or Both other than Exports or Imports o Place of Supply in Case of Exports or Imports of Goods or Services or Both o Exports and Imports o Time of Supply of Goods and Services o Reverse Charge o Exemption from GST by Issue of Notification o Concessions to Small Enterprises in GST o Some Important Taxable Services o Government Related Activities o Basic Procedures in GST o Tax Invoice, Credit and Debit Notes o E-Way Bill for Transport of Goods o Payment of Taxes by Cash and through Input Tax Credit o Returns under GST o Assessment and Audit o Demands and Recovery o Refund in GST o Powers of GST Officers, Offences and Penalties o Appeal and Revision in GST o Prosecution and Compounding o Electronic Commerce o Miscellaneous Issues in GST o GST Compensation Cess o Constitutional Background of GST • Amended, updated & annotated text [along with Relevant Notifications (enforcing provisions of the GST Acts and amendments thereto), and Subject Index] of the following: o Central Goods & Service Tax Act, 2017 [including CGST (Removal of Difficulties) Orders & Text of Allied Acts] o Integrated Goods & Service Tax Act, 2017 o Union Territories Goods & Service Tax Act, 2017 [including UTGST (Removal of Difficulties) Orders] o Goods & Services Tax (Compensation to States) Act, 2017 • GST Rules and Forms o Central Goods & Service Tax Rules, 2017 o Integrated Goods & Service Tax Rules, 2017 o Goods and Services Tax Compensation Cess Rules, 2017 o Union Territories Goods & Service Tax Rules, 2017 § Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 § Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 § Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 § Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 § Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 o Goods and Services Tax Settlement of Funds Rules, 2017 o Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019 o National Anti-Profiteering Authority: Procedure and Methodology o Tribunal Reforms Act, 2021 o Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and Other Authorities o Tribunal (Conditions of Service) Rules, 2021 • Notifications issued under CGST Act/IGST Act/UTGST Act o CGST Notifications o Service Tax Notifications o IGST Notifications o UTGST Notifications o Compensation Cess Notifications o CGST (Rate) Notifications o IGST (Rate) Notifications o Compensation Cess (Rate) Notifications o Central Excise (N.T.) Notifications • Case Laws Digest o Section Key to Landmark Rulings of Supreme Court/High Courts/AAAR/AAR/NAA o Alphabetical Key to Landmark Rulings of Supreme Court/High Court/AAAR/AAR/NAA • CBIC's FAQs • Circulars & Clarifications • Constitutional Provisions o Constitutional (One Hundred and First Amendment) Act, 2016 o Relevant Provisions of the Constitution of India o Date of Enforcement of Provisions of Constitution (One Hundred and First Amendment) Act, 2016

BUSINESS AND MANAGERIAL COMMUNICATION
BUSINESS AND MANAGERIAL COMMUNICATION

Author: SAILESH SENGUPTA

Publisher: PHI Learning Pvt. Ltd.

Published: 2011-09-06

Total Pages: 676

ISBN-13: 8120344359

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This well organised book with numerous attractive features provides a comprehensive and holistic approach to business and managerial communication. It deals with the modern practices of both verbal and non-verbal communication, which has today become a core part of our personality. The book has a blend of theories and strategies adopted in speaking, listening and writing with their practical applications at the managerial, organisational, corporate, individual and group levels. Thus, the book will be of immense use to the students of management and related fields of study and professionals—managers, advertising, marketing and public relations executives, businessmen and HR experts. Besides, the book will prove helpful to the job seekers. KEY FEATURES : Illustrates theories and principles with day to day examples. Ensures understanding of concepts explained by using practice sessions. Gives special focus to lateral and soft skills in an exclusive chapter. Provides case studies along with discussion questions. Invites readers’ active participation by means of analytical exercises and project tasks. Includes skill tests, communication tasks, quizzes and exercises.

A Textbook of English Phonetics for Indian Students
A Textbook of English Phonetics for Indian Students

Author: T Balasubramanian

Publisher: Macmillan

Published: 1981

Total Pages: 220

ISBN-13: 9780333910160

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A detailed textbook of English phonetics with comprehensive information about general phonetics which will make the reader s task of understanding English phonetics better. Plenty of examples are drawn from Indian languages to illustrate the points made.

INTRODUCTION TO INFORMATION TECHNOLOGY
INTRODUCTION TO INFORMATION TECHNOLOGY

Author: RAJARAMAN, V.

Publisher: PHI Learning Pvt. Ltd.

Published: 2018-01-01

Total Pages: 398

ISBN-13: 9387472302

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his textbook is designed to teach a first course in Information Technology (IT) to all undergraduate students. In view of the all-pervasive nature of IT in today’s world a decision has been taken by many universities to introduce IT as a compulsory core course to all Bachelor’s degree students regardless of their specialisation. This book is intended for such a course. The approach taken in this book is to emphasize the fundamental “Science” of Information Technology rather than a cook book of skills. Skills can be learnt easily by practice with a computer and by using instructions given in simple web lessons that have been cited in the References. The book defines Information Technology as the technology that is used to acquire, store, organize, process and disseminate processed data, namely, information. The unique aspect of the book is to examine processing all types of data: numbers, text, images, audio and video data. As IT is a rapidly changing field, we have taken the approach to emphasize reasonably stable, fundamental concepts on which the technology is built. A unique feature of the book is the discussion of topics such as image, audio and video compression technologies from first principles. We have also described the latest technologies such as ‘e-wallets’ and ‘cloud computing’. The book is suitable for all Bachelor’s degree students in Science, Arts, Computer Applications, and Commerce. It is also useful for general reading to learn about IT and its latest trends. Those who are curious to know, the principles used to design jpg, mp3 and mpeg4 compression, the image formats—bmp, tiff, gif, png, and jpg, search engines, payment systems such as BHIM and Paytm, and cloud computing, to mention a few of the technologies discussed, will find this book useful. KEY FEATURES • Provides comprehensive coverage of all basic concepts of IT from first principles • Explains acquisition, compression, storage, organization, processing and dis-semination of multimedia data • Simple explanation of mp3, jpg, and mpeg4 compression • Explains how computer networks and the Internet work and their applications • Covers business data processing, World Wide Web, e-commerce, and IT laws • Discusses social impacts of IT and career opportunities in IT and IT enabled services • Designed for self-study with every chapter starting with learning objectives and concluding with a comprehensive summary and a large number of exercises.

Understanding Organizational Behaviour
Understanding Organizational Behaviour

Author: Udai Narain Pareek

Publisher: Oxford University Press, USA

Published: 2004

Total Pages: 548

ISBN-13: 9780195667769

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This comprehensive textbook is tailored to meet the long-felt need of MBA students for a book written primarily from an Indian perspective. It explores core concepts and theories of organizational behaviour through managerial applications. The book contains well-illustrated chapters on globalization and the changing profile of employees and customers, culture and the organization, the process of decision making and consensus building, and developing attitudes and values. It provides in-depth coverage of issues and challenges faced by Indian organizations in the areas of traditional culture and modern management, emotional intelligence, the process approach to organizational behaviour, the role of personality and leadership styles, and the roles and functions of the individual, the team, and the organization. Also discussed are key concepts, such as societal culture and organizations, managing work motivation, and preventing and managing conflicts in organizations. Users will fin d this book highly useful for its applications of theoretical concepts thorugh discussions of individual and team behaviour from actual workplace siutations, caselets, and illustrations. Highlights contains

Business Statistics for Contemporary Decision Making
Business Statistics for Contemporary Decision Making

Author: Ignacio Castillo

Publisher: John Wiley & Sons

Published: 2023-05-08

Total Pages: 850

ISBN-13: 1119983223

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Show students why business statistics is an increasingly important business skill through a student-friendly pedagogy. In this fourth Canadian edition of Business Statistics For Contemporary Decision Making authors Ken Black, Tiffany Bayley, and Ignacio Castillo uses current real-world data to equip students with the business analytics techniques and quantitative decision-making skills required to make smart decisions in today's workplace.

Creating Sustainable Work Systems
Creating Sustainable Work Systems

Author: Peter Docherty

Publisher: Routledge

Published: 2008-10-30

Total Pages: 374

ISBN-13: 1135980225

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Since the first edition of this book was published, the subject of sustainability has risen to the forefront of thinking in almost every subject within business and management. Tackling the latest developments and integrating practical perspectives with rigorous research, this new edition sheds light on a vital aspect of working life. Current trends reveal that increasing intensity at work has major consequences at individual, organizational and societal levels. Sustainability in work systems thus requires a multi-stakeholder approach, emphasising a value-based choice to promote the concurrent development of various resources in the work system. This sustainability grows from intertwined individual and collective learning processes taking place within and between organizations in collaboration. In exploring the development of sustainable work systems, this book analyzes these problems, and provides the basis for designing and implementing 'sustainable work systems' based on the idea of regeneration and the development of human and social resources. The authors, who are leading researchers and practitioners from around the world, consider the existing possibilities and emerging solutions and explore alternatives to intensive work systems.