TY - BOOK AU - Garg Rakesh TI - Migration to GST: Enrolment, transition and safeguards SN - 978-93-86250-96-4 U1 - 336.207 23 PY - 2017/// CY - New Delhi. PB - Bloomsbury. N1 - 1. Existing indirect tax structure in India 2. GST - concept, features and advantages 3. Taxes or duties to be subsumed in the GST 4.Incidence of tax, rates of GST, exemption & Zero rated supply 5. Liability for registration under Gst & determination of GST 6. Enrolment in GST - transition 7. Eligibility of unutilized tax credit - transitional provisions 8. Output tax, revision of returns and return of goods - transitional provisions 9. Job work- transitional provisions 10. Refund claims- transitional provisions 11. Assessment, adjudication, appeal etc. transitional provisions 12. Transitional provisions - not covered in earlier chapters 13. Closing stock in hand on the appointed day 14. Impact on industry 15. Safeguards and precautions ER -