Free E-book on GST Issued By ICAI


Free E-book on GST Issued By ICAI

Introduction of GST in India, one of the biggest fiscal and economic reforms since independence, has ultimately become reality w.e.f.01/07/2017. To ensure smooth transition, the government and all related nodal agencies like Goods and Services Tax Council, GSTN etc. have been regularly interacting and taking decisions to resolve the issues being faced at various levels.
As a partner in nation building, the ICAI also has been proactively providing all necessary support to all agencies at every stage. The Institute has been taking various initiatives for increasing awareness among its members and public. Indirect Taxes Committee of ICAI (IDTC) has also made suggestions to make the GST law simple and easy for implementation, organizing certificate course, programmes, workshops on GST, live webcasts, releasing new publications etc. 

One of the efforts in this direction is this ‘Background Material on GST Acts and Rules’ which contains a clause by clause analysis of the four GST acts viz. CGST Act, UTGST Act, IGST Act and the GST (Compensation to States) Act, 2017 along with FAQ’s, MCQ’s, Flowcharts and Illustrations with a note on State GST Act etc. 

INDEX OF CONTENT
THE CENTRAL GOODS AND SERVICES TAX BILL, 2017      
CHAPTER I: PRELIMINARY  
CHAPTER II: ADMINISTRATION     
CHAPTER III: LEVY AND COLLECTION OF TAX
CHAPTER IV: TIME AND VALUE OF SUPPLY      
CHAPTER V: INPUT TAX CREDIT    
CHAPTER VI: REGISTRATION                   
CHAPTER VII: TAX INVOICE, CREDIT AND DEBIT NOTES     
CHAPTER VIII: ACCOUNTS AND RECORDS        
CHAPTER IX: RETURNS         
CHAPTER X: PAYMENT OF TAX      
CHAPTER XI: REFUNDS        
CHAPTER XII: ASSESSMENT
CHAPTER XIII: AUDIT           
CHAPTER XIV: INSPECTION, SEARCH, SEIZURE AND ARREST        
CHAPTER XV: DEMANDS AND RECOVERY        
CHAPTER XVI: LIABILITY TO PAY IN CERTAIN CASES          
CHAPTER XVII: ADVANCE RULING          
CHAPTER XVIII: APPEALS AND REVISION         
CHAPTER XIX: OFFENCES AND PENALTIES       
CHAPTER XX: TRANSITIONAL PROVISIONS      
CHAPTER XXI: MISCELLANEOUS  
SCHEDULE-I    
SCHEDULE-II  
SCHEDULE-III
THE INTEGRATED GOODS AND SERVICES TAX BILL, 2017         
CLICK HERE to download the e-book on GST issued by ICAI
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