Goods & Services Tax: Law, Practice & Procedure (2 Volume)

Goods and Services Tax: Law, Practice and Procedures, 4th Edition provides a comprehensive analysis of the law governing taxation of Goods and Services in India.Key FeaturesThe commentary, while providing the updated position of law as on 23 August 2019 also Elucidates the basic concepts of GST in a simplified and lucid manner Analyses in-depth the provisions of CGST/SGST/UTGST and GST (Compensation to States) Act, 2017 Exhaustively analyses the Finance Bill (No. 2), 2019 Covers latest notifications and circulars issued Provides clarity on the concept of Supply, Time of Supply (Point of Taxation) and Place of Supply Comprehensively discusses the provisions for e-way bill along with solutions to practical problems Examines TDS and TCS provisions along with their SOPs as issued by the department Provides appropriate guidance on Anti-Profiteering measures along with practical case study as provided in Section 171 of the CGST Act, 2017 Explains the requirements for Input Tax Credit under the Input Tax Credit provisions and Rules Contains 105 Illustrations, 43 Flowcharts, Info-Capsules & FAQs at the end of relevant chapters providing practical guidance on the provisions of law Includes a separate chapter on GST Annual Audit Analyses SABKA VISHWAS (Legacy Dispute Resolution) Scheme, 2019 and includes Rules & Forms under itThe book will be of immense value to tax practitioners, tax professionals, financial advisors & consultants, tax enforcement agencies & its officers.Mr Atul Kumar Gupta is a fellow member of the Institute of Chartered Accountants of India and the Institute of Cost Accountants of India, besides being a Law Graduate. A member of various other professional bodies and Institutions, Mr Gupta is a thorough scholar and has qualified CA examination with All India Rank. He was a Central Council Member of ICAI from 2013-16 & 2016-2019