GST ACT, 2017 Goods and Services Tax Act, 2017: Introduction Background – – - - Basic Concepts salient features of the Act Kinds of GST - CGST, SGST & – – IGST Administration officers under this Act Levy and collection of tax scope – – – of supply Tax liability on composite and mixed supplies Input tax credit – – – Eligibility and conditions for taking input tax credit. Unit-V: GST ACT, 2017:- Registration persons liable for registration persons not – – liable for registration procedure for registration returns furnishing details of – – – outward and inward supplies furnishing of returns payment of tax, interest, – – penalty and other amounts tax deducted at source collection of tax at source – – – Demand and Recovery Advance Ruling Definitions for Advance Ruling – – – Appeals and revision Appeals to Appellate Authority Powers of revisional – – authority - Constitution of Appellate Tribunal and benches thereof offences and – penalties. Suggested Readings: 1. K.Singhania: Taxman, Allied Student Guide to Income Tax, Service Pvt. Limited. 2.Vinod K.Singhania: Taxman Allied Service Direct Taxes Law & Practice, Pvt. Limited. 3. Myneni S.R.: Allahabad Law Series. Law of Taxation, 4. Kailash Rai: Allahabad Law Agency. Taxation Laws, 5. Gurish Bharat Law House Pvt Systematic Approach to Income Tax, Ltd 6.V.S. : GST Ready Recknor, Taxman Publications. 7. GST Acts with Rules & Forms (Bare Act) , Taxman Publications. 8. GST A Practical Approach,Taxman Publications. – 9. Sweta Jain, GST Law and Practice A Section wise commentary on GST, – Taxmann Publications. 10. Shann V Patkar, GST Law Guide, Taxmann Publication.
GST ACT, 2017 – Goods and Services Tax Act, 2017: Introduction – Background - - Basic Concepts – salient features of the Act – Kinds of GST - CGST, SGST & IGST – Administration officers under this Act – Levy and collection of tax – scope of supply – Tax liability on composite and mixed supplies – Input tax credit – Eligibility and conditions for taking input tax credit. Unit-V: GST ACT, 2017:- Registration – persons liable for registration – persons not liable for registration – procedure for registration – returns – furnishing details of outward and inward supplies – furnishing of returns – payment of tax, interest, penalty and other amounts – tax deducted at source – collection of tax at source – Demand and Recovery – Advance Ruling – Definitions for Advance Ruling – Appeals and revision – Appeals to Appellate Authority – Powers of revisional authority - Constitution of Appellate Tribunal and benches thereof – offences and penalties. Suggested Readings: 1. K.Singhania: Student Guide to Income Tax, Taxman, Allied Service Pvt. Limited. 2.Vinod K.Singhania: Direct Taxes Law & Practice, Taxman Allied Service Pvt. Limited. 3. Myneni S.R.: Law of Taxation, Allahabad Law Series. 4. Kailash Rai: Taxation Laws, Allahabad Law Agency. 5. Gurish Systematic Approach to Income Tax, Bharat Law House Pvt Ltd 6.V.S. : GST Ready Recknor, Taxman Publications. 7. GST Acts with Rules & Forms (Bare Act) , Taxman Publications. 8. GST – A Practical Approach,Taxman Publications. 9. Sweta Jain, GST Law and Practice – A Section wise commentary on GST, Taxmann Publications. 10. Shann V Patkar, GST Law Guide, Taxmann Publication.
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