Goods and Services Tax (Taxation Laws)

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Description
Taxation Laws has always been a challenging area and is generally found to be technical and difficult to grasp by law students who are new to the subject. The Goods and Services Tax (GST), the most comprehensive indirect tax, was implemented in India in 2017 which has substituted various existing indirect taxes such as VAT, CST, excise duty, etc. In this edition all recent amendments are incorporated. We have brought before the students and others concerned, the Goods and Services Tax (GST) from the legal perspective in a simple, user- friendly and easily understandable form in this book. Copious examples have been incorporated wherever relevant to make the topics clearer and easy to understand. I am sure all the readers would I find this edition quite useful in their study at various levels.
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Table of Contents
Chapter 1. Tax Structure in India
Chapter 2. GST, CST, ST and VAT: A Roadmap for introducing GST in India
Chapter 3. Reasons, AIMS & Objective and An Overview of the GST Law
Chapter 4. Basic Concepts
Chapter 5. Administration
Chapter 6. Supply, Levy and Collection
Chapter 7. Composition
Chapter 8.Time for Supply of Goods
Chapter 9. Input Tax Credit
Chapter 10. Registration
Chapter 11. Tax Invoice, Credit and Debit Notes
Chapter 12. Accounts and Records
Chapter 13. Returns
Chapter 14. Payment of Tax
Chapter 15. Refunds
Chapter 16. Assessment
Chapter 17. Audit
Chapter 18. Inspection, Search, Seizure and Arrest
Chapter 19. Demands and Recovery
Chapter 20. Liability to Pay in Certain Cases
Chapter 21. Appeals and Revision
Chapter 22. Offences and Penalties
Chapter 23. GST Council
Chapter 24. E-Way Rules
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Author Details
Dr. Jyoti Rattan, MSC, LLM (Gold Medalist), Ph.D. (Law) Professor of Law Department of Laws
panjab University Chandigarh
CA. Alok Krishan,  BCom (Hons), PGDBM, LLB., FCA, DISA (ICAI) Chartered Accountant Chandigarh