Taxation - Module II : Goods and Service Tax (CA Inter, New Syllabus 2023) (For May 2024 and Nov. 2024 Examinations)

............................................................................................
Description
A.Y. 2024 - 2025
Key Features
➤  All amendments introduced in the Finance Act 2023, latest circulars and notifications incorporated, providing a comprehensive understanding of the altered GST laws
➤ To enhance the practical applicability of the concepts discussed, numerous practical examples solved strategically at relevant places.
➤ More than 1,000 MCQs thoughtfully integrated throughout the book, covering all chapters. Answers to these MCQs are provided,    allowing students to assess their understanding and preparation
➤  Case Study based MCQs incorporated which challenge readers to apply their knowledge to practical situations
➤  A comprehensive list of sections relevant to each chapter provided at the beginning of the chapter to allows readers to quickly locate and reference specific sections, streamlining the learning process
. Legislative Updates : All amendments introduced in the Finance Act 2023, latest circulars and notifications upto October 31, 2023 have been incorporated, providing a comprehensive understanding of the altered tax laws
. Practical Examples : To enhance the practical applicability of the concepts discussed, numerous practical examples have been strategically solved at relevant places. This approach aims to facilitate a deeper understanding of the intricacies of income tax provisions
. MCQs for Self-Assessment : Recognizing the evolving examination pattern CA/CS/CMA and other professional bodies, this edition places a significant emphasis on Multiple Choice Questions (MCQS). More than 1,400 MCQs have been thoughtfully integrated throughout the book, covering all chapters Answers to these MCQs are provided, allowing students to assess their understanding and preparation
. Case Study Based MCQs : In line with the latest trends in examinations, we have incorporated Case Study based MCQs. These real world scenarios challenge readers to apply their knowledge to practical situations, preparing them comprehensively for the complexities of examinations and professional practice
. Chapter-wise Section Lists : To enhance accessibility, a comprehensive list of all sections relevant to each chapter is provided at the beginning of the chapter. This feature allows readers to quickly locate and reference specific sections, streamlining the learning process.
. Chapter Summaries : At the conclusion of each chapter, a concise summary is provided. This feature serves as a valuable tool for readers, aiding in the revision process by offering a quick recap of key
............................................................................................
Table of Contents
1. Basic introduction to goods and services tax (GST
2. Chargeability under CGST: Section 9
3. Registration under GST sections 22 to 30 and rules 8-26
4. Supply under GST sections 7 & 8; schedules I, II, III
5. Exemptions under GST section 11 and exemption notifications
6. Value of taxable supply under GST: section 15
7. Composition scheme section 10 and rules 3-7
8. Input tax credit under CGST sections 16, 17, 18 and rules 36 to 44
9. Invoice under GST sections 31 to 34
10. Provisions relating to e-way bill section 68 and rule 138
11. Time of supply under GST Section 12 and 13
12. Place of supply (POS) sections 10 to 14 of IGST Act, 2017
13. Payment of GST sections 49, 50 and rules 85, 86, 87, 88
14. Filing of return under GST sections 37 to 48 and rules 59 to 84
15. TDS & TCS under GST section 51 and section 52
16. Accounts, records and audit sections 35, 36, 65, 66 and rules 56, 57, 58, 101, 102
17. Multiple choice questions of goods and services tax
..................................................................................................................................................................................
Author Details
Jaspareet Singh Johar is Delhi based practicing CA, an author and faculty member for the subject of Taxation for students who are pursuing CA-Intermediate, CMA Intermediate or CS Executive. He has served as a former faculty member at Unacademy, Aldine Pvt. Ltd., Educomp Tele Education Network (ETEN), Bajaj Capital Ltd and Institute of Chartered Accountants of India (ICAI). His constant focus on instructional rigor and pioneering educational practices have found him place in the top echelons of higher learning. A stellar record of 134 All India Rank holders in CA/CMA/CS exams under his academic capacity speaks for his trove of knowledge and training.
CAREER
He started his career as a tax consultant and during few interactions he realized the lack of quality training and in-depth instruction in the field of preparation for accounting and taxation exams. This initiated the germination of the idea of providing effective training and scholastic framework for aspiring Chartered Accountants and commerce students. The beginning of academic career was challenged by dearth of quality study material. Johar was quick to identify the causes of fear in his students. The complex and vague presentation of topics like taxation in available study material made students dread the subject. The fear prevented students to have much needed insight to implement the core of fundamental practices like "Case Laws" and "Sections".