Handbook Of Gst Procedure Commentary And Rates

Download or read book Handbook of GST Procedure, Commentary and Rates written by Rakesh Garg and published by Bloomsbury Publishing. This book was released on 2021-01-10 with total page 1600 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Download or read book Handbook of GST Procedure, Commentary and Rates, 7e written by Rakesh Garg and published by Bloomsbury Publishing. This book was released on 2021-09-20 with total page 1762 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Download or read book GST Laws Manual written by Rakesh Garg and published by Bloomsbury Publishing. This book was released on 2021-06-30 with total page 1300 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 Non-tariff Notifications, Circulars, Orders and CBEC Measures for Covid-19 Highlights Updated GST Laws as on 1 April 2021 Contains cross-references of the CGST Act, CGST Rules and Forms Online support with regard to updates till 31 July 2021 CBEC measures during outbreak of COVID-19 covering notifications, circulars, instructions and relevant extract of the Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020. Contains relevant GST extracts of the Finance Act 2021.

Download or read book GST Laws Manual written by Rakesh Garg and published by Bloomsbury Publishing. This book was released on 2020-05-28 with total page 1215 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book R.K. Jain's Customs Law Manual [Finance (No. 2) Bill 2024] – Covering Acts, Rules, Regulations, Notifications, Commentary on Customs Law & Procedures, Forms, Allied Laws, Circulars, etc. | 2 Vols. written by R.K. Jain and published by Taxmann Publications Private Limited. This book was released on 2024-07-29 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a detailed compendium designed to provide a thorough understanding of Customs Law and Procedures in India. It is divided into two volumes, covering various aspects of customs regulations, acts, rules, and allied topics. This book is helpful for legal practitioners, customs brokers and agents, professionals engaged in international trade, government officials, and consultants. The Present Publication is the 71st Edition | 2024-25 and has been updated till 23rd July 2024. This book is edited by R.K. Jain and has been divided into nine parts: • Part 1 – Customs Act, 1962 • Part 2 – Customs Rules and Regulations • Part 3 – Appeal, Revision and Appellate Tribunal's Rules, Notifications and Orders • Part 4 – Notifications issued under the Customs Act, 1962 • Part 5 – Customs Forms & Bonds • Part 6 – Allied Acts, Rules and Regulations • Part 7 – CBIC's Customs Manual of Instructions with Latest Instructions/Circulars • Part 8 – Special Economic Zones • Part 9 – Chronological List of Notifications issued under the Customs Act, 1962 by the Finance Ministry and Customs Commissionerate

Download or read book Practical Guide to GST on Real Estate Industry written by CA Madhukar Hiregange and published by Bloomsbury Publishing. This book was released on 2021-06-10 with total page 1135 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book R.K. Jain's Customs Tariff, IGST & Foreign Trade Policy Rate Reckoner | 2024-25 – The Authoritative Reference Guide for 'Accurate' Duty Assessment—Detailing HSN Entries up to 13 Columns | 2 Vols. written by R.K. Jain and published by Taxmann Publications Private Limited. This book was released on 2024-07-29 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an essential reference guide for those dealing with customs, GST, and EXIM regulations. It benefits customs officials, GST practitioners, importers and exporters, tax professionals, legal advisors, policymakers, and researchers. Each chapter is structured to ensure that all necessary details are easily accessible to arrive at the—'total duty payable on import of goods' into India. Each HSN entry features up to 13 columns detailing the following: • Basic rate of customs duty • Preferential rate of customs duty • The effective rate of customs duty • Agriculture Infrastructure and Development Cess (AIDC) • Social Welfare Surcharge (SWS) • National Calamity Contingent Duty (NCCD) • Health Cess • Integrated GST Rate (IGST) • Total rate • Foreign Trade Policy (FTP) for import • Conditions in FTP for import The Present Publication is the 2024-25 Edition, amended by the Finance (No. 2) Bill 2024 and updated till 23rd July 2024. It is edited by CA. Kishore Harjani and incorporates the following noteworthy features: • [HSN-wise Computation] – Detailed computation of total customs duty aligned with each HSN, including descriptions and units. Exemptions, additional duties, and FTP conditions are mapped to each HSN for comprehensive information on a single page. • [Final Rate Calculation] – The 'Total Customs Duty' column provides the final rate, streamlining the evaluation of multiple exemptions or additional duty notifications. Where the final rate cannot be computed due to specific exemptions or duties, relevant details are included in the footnotes • [Anti-Dumping and Countervailing Duties] – Includes chapter-wise references to anti-dumping, safeguard, and countervailing duties for better understanding of trade protection measures • [Exemption Notifications] – Lists general and chapter-specific exemption notifications at the end of each chapter for thorough coverage • [Ad Valorem Rates] – Presents ad valorem rates in percentage terms for straightforward calculation of customs duties • [Multiple Rates] – Provides dual rates of 'Total Customs Duty' and 'IGST Rate' for products within each HSN that may be subject to two or more IGST rates, ensuring accurate duty assessment • [Comprehensive Circulars/Notifications] – Exhaustive coverage of chapter-specific circulars, notifications, and advance ruling orders for customs and GST • [Landmark Rulings] – Includes a chapter-specific digest of case laws on Customs and GST for quick access to judicial precedents on classification issues • [Base Notifications Reference] – Offers chapter-specific references to all base notifications related to customs and GST • [E-Way Bill Exemptions] – Highlights chapter-wise exemptions from e-way bill at the end of each chapter • [One-Stop Reference] – Consolidated resource for customs, GST, and policy conditions governing the import and export of goods • [No Alteration in HSN] – Mapping of exemptions, GST rates, and cess is done with customs tariffs seamlessly, without altering the HSN description • [Expert Validation] – A panel of subject matter experts has vetted the computation and mapping of notifications with the HSN The structure of the book is as follows: • Beginning of the Section/Chapter o Section and Chapter Notes o General and specific exemption notifications relevant to the Chapter • Tariff Table – The tariff table contains tariff classification-wise mapping of: o Basic duty rate o Preferential rate, wherever applicable o Effective duty rate (post-factoring general and specific exemptions) o Additional levies (e.g., AIDC, Health Cess, etc.) o SWS o IGST Rates o Total duty o Policy Restrictions • Exemptions under Customs and GST o Beginning of the Chapter – General and specific exemptions applicable to the chapter are mentioned at the beginning of each chapter o Product-wise and HSN-wise – Specific exemptions applicable to the products within the chapter are captured at the HSN level o Footnotes – Exemptions that are chapter-wise or at the two to six-digit HSN level are mentioned via footnotes • Footnotes o Duty rates or exemptions that are chapter-wise or at the two to six-digit HSN level are mentioned via footnotes • End of Chapter o Anti-dumping and Safeguard Duty rates relevant to the Chapter o Customs exemptions relevant to the Chapter o Judicial Pronouncements, Advance Rulings, and Departmental Clarifications relevant to the Chapter o Product-Specific E-Way Bill Exemptions relevant to the Chapter o Other GST Rates relevant to the Chapter The Tariff is divided into nine parts, comprising two volumes: • Volume 1 o Part 1 – Customs Tariff Act, 1975 (Text) o Part 2 – Import Tariff - First Schedule (98 Chapters in 21 sections), o Part 2A – Export Tariff – Second Schedule • Volume 2 o Part 3 – Customs Exemptions o Part 4 – IGST – Integrated Goods and Services Tax (Extracts, Rules, Rates & Exemptions, notifications, and Introduction) o Part 5 – Annexures (Compensation Cess, Road and Infrastructure Cess, Social Welfare Surcharge, NCCD, Health and Other Cess, Additional Duty, Special Duty & Baggage Rules) o Part 6 – Rules for Safeguard Duty and Notifications Imposing Safeguard Duty o Part 7 – Rules for Anti-Dumping and Countervailing Duties and Notifications imposing Anti-Dumping Duty and Countervailing Duty o Part 8 – Commodity Index and Chronological List of Basic Notifications The book includes detailed sections such as: • Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977 and relevant notifications • Rules of Determination of Origin of Goods under various trade agreements (Asia-Pacific Trade Agreement, SAARC Preferential Trading Arrangement, India-Sri Lanka Free Trade Agreement, etc.) • Customs Tariff Rules under bilateral agreements (with countries like Afghanistan, Thailand, Singapore, Chile, MERCOSUR, Korea, ASEAN, Malaysia, Japan, Mauritius, UAE, and Australia) • Validating Provisions & Notifications related to Customs Tariff • Safeguard Duty Rules and Notifications • Anti-Dumping and Countervailing Duty Rules and Notifications • Miscellaneous sections, including Commodity Index and Chronological List of Basic Notifications