Principles of Taxation with Goods and Services Tax Act, 2017 (GST)

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Description
It is matter of great pleasure to present another edition of the book. The revised second edition of the book is presented with great honour before the esteemed readers of the book particularly for law students. The Governments are expected to maintain economic stability at full employment level, they are to reduce inequalities in the income distribution, and they are also to perform the functions of a Welfare State after facing worldwide pandemic Covid-19. Every year, Finance Act through Finance Bill, huge number of changes are
being made. In particular during the last two years due to pandemic situation and overcoming such situation the Finance Bill 2022 was passed, incorporating changes to face the economic stability globally. In this edition of the book, I have tried to incorporate all the up-to-date amendments relating to the subject. And also, the leading and recent judgements of the Supreme Court and High Courts have been incorporated at relevant places. As in the earlier edition, an effort has been made to make this book suitable for law students with widely different backgrounds covering the syllabus of almost all universities in India for law students. It would assist particularly to those studying LL.B. and preparing for management studies etc. Under the Income Tax Act, penalties are incurred for the defaults committed by the taxpayers. In addition to penalties, there are other offences that are prosecuted under the Income Tax Act. Besides the tax  evasion, delay or failure of tax return filing, and many other offences are liable to prosecution that the taxpayers should be aware of, to avoid the associated harsh legal consequences. In this edition, I have added two more chapters, Penalties & Prosecution discussing some of the major offences which are liable for prosecution under the Income Tax Act
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Contents
Part I    -    Income Tax
Chapter 1    : History of Taxation
Chapter 2    : Taxation System under Constitution of India
Chapter 3    : Definitions
Chapter 4    : Basis of Charge of Income Tax
Chapter 5    : Residential Status and its effect on Tax Incidence
Chapter 6    : Section 9-Income deemed to accure or arise in India
Chapter 7    : Exempted Incomes
Chapter 8    : Trust
Chapter 9    : Heads of Income
Chapter 10  : Salary
Chapter 11  : Income from house property
Chapter 12  : Income From Business/Profession
Chapter 13  : Capital Gains
Chapter 14  : Income from Other Sources
Chapter 15  : Income of Other Persons, Included in Asessee's Total Income_(Clubbing of Income)
Chapter 16  : Deemed Income (Special Act)
Chapter 17  : Set off, or carry forward losses
Chapter 18  : Deductions
Chapter 19 : Rebate and Relief
Chapter 20 : Tax Avoidance
Chapter 21 : Double Taxation
Chapter 22 : Income Tax Authorities
Chapter 23 : Assessment Procedure
Chapter 24 : Assessment
Chapter 25 : Appeal
Part II    -    Goods and Service Tax
Chapter 1    : History
Chapter 2    : Goods and Service Tax Act, 2017
Chapter 3    : Definition
Chapter 4    : Administration and Collection of Tax
Chapter 5    : Time Place and Value of Supply
Chapter 6    : Registration Under GST Law
Chapter 7    : Assessment
Chapter 8    : Advance Ruling under GST
Chapter 9    : Offences and Penalties under GST
Part III    -    Integrated Goods and Services Tax Act
Part IV    -    The Union Territory Goods and Services Tax Act, 2017 (UTGST)
Index
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Author Details
Prof. Ullas Kumar Saha, IRS (Retd.)
B.A (Hons), M.A, (Eco), LL.M. P.G.P.M.
Principal MIES R.M. Law College, Sonarpur, Kolkata. 
Former Visiting Faculty Surendra Nath Law College, Kolkata
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