GST for Decision Makers

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Description
In the fast-evolving landscape of modern business, corporate leaders are not just stewards of their organisations; they are also key architects of economic growth and change. In this dynamic environment, a deep understanding of taxation has become a critical requirement for effective leadership. The Goods and Services Tax (GST) has emerged as a pivotal force that shapes business strategies, financial decisions, and market positioning. This book, titled "GST for Decision Makers", serves as a compass, empowering corporate leaders with the knowledge and insights needed to navigate the complexities of GST.
We delve into the foundational concepts of GST, explore its intricate components, and unravel the nuances of compliance while aligning these insights with strategic considerations that resonate with corporate leadership.
"GST for Decision Makers" is more than just a guidebook; it is a strategic companion designed to empower leaders with the tools they need to make informed decisions in a rapidly evolving economic landscape. The chapters are carefully curated to provide a holistic understanding of GST, including its effects on supply chains, pricing strategies, tax optimisation, and risk management. We believe that armed with this knowledge, corporate leaders can transform challenges into opportunities, leveraging GST to enhance operational efficiency, financial stability, and sustainable growth.
We have made sincere efforts to supplement each provision and its interpretation in this book with illustrations and flow charts where necessary. However, we acknowledge that there is always room for improvement. Therefore, we invite creative feedback and valuable suggestions at rajat@amrg.in
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Contents
Chapter 1. Introduction
Chapter 2. GST Council and its Role
Chapter 3. Extent and Definitions
Chapter 4. Meaning and Scope of Supply
Chapter 5. Mixed Supply/Composite Supply
Chapter 6. Levy and Exemption
Chapter 7. Time of Supply
Chapter 8. Value of Supply
Chapter 9. Input Tax Credit
Chapter 10. Registration
Chapter 11. Returns
Chapter 12. Rate of Tax
Chapter 13. Integrated Goods and Services Tax Act
Chapter 14. Pure Agent
Chapter 15. Input Service Distributor
Chapter 16. Non-Resident Taxable Person
Chapter 17. Reverse-Charge Mechanism
Chapter 18. Tax Invoice and Other Such Instruments
Chapter 19. Accounts and Records
Chapter 20. Audit
Chapter 21. Offences and Penalties
Chapter 22. Job Work
Chapter 23. Works Contract
Chapter 24. E-Way Bill
Chapter 25. Imports
Chapter 26. Zero Rating of Supplies in GST
Chapter 27. Refunds
Chapter 28 Advance Ruling
Chapter 29. Compensation Cess in GST
Chapter 30 Imperative Tax Rulings
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Author Details
Rajat Mohan, a seasoned Chartered Accountant, is a senior partner at AMRG & Associates, one of the premier tax consulting and advisory firms in North India AMRG & Associates. AMRG has been nominated as the "Tax Disputes Firm of the Year 2023".
Rajat's client portfolio spans diverse sectors, including manufacturing, services, technology, and much more. His innate ability to customise his expertise to cater to each industry's unique demands, underlines his versatility and prowess as a consultant.
An acclaimed thought leader, Rajat's insights and analysis are regularly featured in esteemed publications, including Times of India, Economic Times, Hindustan Times, Indian Express, The Hindu, LiveMint, Hindu Business Line, Business Standard, Bloomberg, Business Today, Financial Express, Firstpost, NDTV, ETRetail, Monday News Alerts, and various others.
He is a prominent member of the PHD Chamber of Commerce Indirect Tax Committee and the ASSOCHAM National Council on Indirect Taxes. He is also on the Board of Institute of Internal Auditors, Delhi as a special invitee