Fundamentals of GOODS & SERVICES TAX 2019 by FCA. VINEET GUPTA & Dr. N.K. GUPTA

Fundamentals of GOODS & SERVICES TAX

Chapter 1      Constitutional Framework of Indirect Taxes before GST (Taxation Powers of Union and State Government)

Chapter 2      Concept of VAT

Chapter 3      Major Defects in the Structure of Indirect Tax Prior to GST

Chapter 4      Rationale for GST

Chapter 5      Structure of GST

Chapter 6      Registration

Chapter 7      Taxable Event Supply of Goods & Service Tax

Chapter 8      Place of Supply

Chapter 9      Time of Supply

Chapter 10    Value of Supply

Chapter 11    Exemption from GST

Chapter 12    Classification of Goods or Services

Chapter 13    Eligible and Ineligible Input Tax Credit

Chapter 14    Apportionment of Credit and Blocked Credits

Chapter 15    Recovery of Excess Tax Credit

Chapter 16    Availability of Tax Credit in Special circumstances

Chapter 17    Manner of Distribution of Credit by Input Service Distributor

Chapter 18    Payment of Taxes

Chapter 19    Refund

Chapter 20    Reverse Charge Mechanism

Chapter 21    Job Worker

Chapter 22    Tax Invoice

Chapter 23    Returns

Chapter 24    Audit under GST

Chapter 25    Assessment: Self-Assessment, Summary and Scrutiny

Chapter 26    Taxability of E-Commerce

Chapter 27    Anti-profiteering Clause

Chapter 28    Avoidance of Dual Control

Chapter 29    E-way Bill

Chapter 30    Zero Rated Supply

Chapter 31    Offences and Penalties

Chapter 32    Appeal

Chapter 33    Basic Concepts

Chapter 34    Territorial Water of India

Chapter 35    High Seas

Chapter 36    Type of Customs Duty

Chapter 37    Valuation under Custom Act

Chapter 38    Baggage Rules and Exemptions