Practical Guide to GST Compliances

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Description
Key Highlights:
► Treatment of GST related transactions in Form 3CD (Tax Audit Report)
►Two-way accounting system under GST
► SOP on filling of GSTR-1 and 38
► Practical suggestion in case of Transfer of business (Due to Death of the Proprietor)
► Supply to Return Cycle under GST
► Easy understanding of Taxable, Non-Taxable, Non - GST, Exempt and Ni-Rated Supply
► Understanding Reverse Charge in a simple way
► Penal provisions under GST Law
► Some defensive measures in case of departmental proceedings
► SOP before finalisation of accounts
► Determination of GST rates based on classification principles
► Complete guide to daim Refund with all provisions including Circulars, Notifications etc. at one place
     for each refund category
► Audit by GST Department
► MIS reports generated by GSTN
► Practical issues and suggested solutions in Supply, Valuation, Invoicing, Time of Supply, Input Tax
    Credit, Registration, Accounts and Records, Detention of Goods & Vehicles etc.
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Contents
Chapter 01 : Introduction to GST
Chapter 02 : Concept of Supply
Chapter 03 : Reverse Charge
Chapter 04 : Valuation
Chapter 05 : Classification of Goods & Services and Determination of GST Rate
Chapter 06 : Place of Supply
Chapter 07 : Invoicing, Credit & Debit Notes
Chapter 08 : Time of Supply
Chapter 09 : Input Tax Credit
Chapter 10 : Payment of tax
Chapter 11 : SOP for filing of Returns (GSTR-1 & 3B)
Chapter 12 : Refund
Chapter 13 : Annual Return and Reconciliation Statement
Chapter 14 : Registration
Chapter 15 : Accounts and Records
Chapter 16 : GST Accounting Treatment
Chapter 17 : SOP before finalization of accounts
Chapter 18 : Audit by GST Department
Chapter 19 : Assessment
Chapter 20 : MIS Reports
Chapter 21 : Transfer of business (Due to death of Proprietor)
Chapter 22 : Detention, seizure & release of goods and conveyances in transit
Chapter 23 : Overview of GST Portal - Dashboard
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Author Details
D.S. Agarwala is practicing chartered accountant and has over 30 years of experience in the field of audit and taxation. He is also a fellow member of the Institute of Company Secretaries of India as well as DISA qualified. He is an empanelled faculty of the Institute of Chartered Accountants of India and was special invitee to the GST & Indirect Taxes Committee of the ICAI for the year 2019-2020 and 2020-2021. In 2016, he was appointed convener of the West Bengal Study group on Indirect Taxes formed by ICAI to work closely on various issues related to GST. As a convener of the group and also subsequently, he has contributed in preparation of background materials on GST, FAQs and MCQs on GST, revised technical guide on Annual Return and GST Audit and guidance note on accounting treatment on GST. He was also invited as a faculty member for providing GST training to senior officers of the Commercial Tax Department of West Bengal.
Vikash Kumar Banka is practicing chartered accountant. He has secured All India 31st rank in CA Intermediate Exam held in May 1998. He has over 20 years of experience in the field of audit, direct and indirect taxation and his core expertise lies in analyzing legal provisions from a practical perspective. He provides consultancy to various business houses on a wide range of issues and also handles their litigation matters. He also provides ERP/Accounting software implementation services in line with GST as well as implementation of newly introduced e-invoicing system. He was invited to be a faculty member for providing training to Audit team officers of Bihar Commercial Taxes and before that he was part of a GST training programme to senior officers of Commercial Tax Department of West Bengal up to the level of Joint and Special Commissioners.
Ayush Saraf is practicing chartered accountant. He is also a qualified Company Secretary, Lawyer as well as DISA. He has wide experience in GST Matters, Audit and Income Tax and specializes in litigation work. He is an empanelled faculty of the Institute of Chartered Accountants of India to the GST & Indirect Taxes Committee of the ICAI. He is a doctorate and has submitted his thesis on "The Impact of Implementation of Ind AS in Financial Statements of Select Nifty Fifty Companies". He also contributes articles on various issues related to the GST law in various forums. He is an eloquent speaker on GST Law on various forums. He is also a motivational speaker on various forums.