Taxmann GST Mini Ready Reckoner 4th edition 2023

Description

This book provides a ‘basic working knowledge’ of the GST mechanism, right from understanding the GST process, to the procedure and payment of tax & penalties under the law.

This book will be helpful for beginners, students & professionals who wish to understand the concepts of GST Law in a simplified manner.

The Present Publication is the 4^th Edition and has been amended by the Finance Act 2023. This book is authored by CA Akhil Singla & Adv. Pavan Kumar Gaur, with the noteworthy features:

• [Step-by-Step Guide] for a basic understanding of GST law & compliances
• [Lucid & Simple Language] to explain the entire GST process
• [FAQs, Examples, Flow Charts & Diagrams] are used to aid the learning process
• [GST Compliance Chart] for April 2022 – March 2023
• [Coverage of GST Amendments] made by the Finance Act 2023

The contents of the book are as follows:

• Levy and Collection on Supply
• Nature of Supply
• Time and Value of Supply
• Input Tax Credit (ITC)
• GST Registration & Types of Taxpayers
• Composition Scheme under GST (Section 10)
• Tax Invoice, Credit & Debit Notes
• E-Way Bill
• Accounts & Records
• GST Returns
• Payment of Tax & other Dues
• Zero Rated Supply & Refund
• Assessment and Audit
• Offences & Penalties