000 01220nam a22001577a 4500
999 _c5495
_d5495
008 190219b ||||| |||| 00| 0 eng d
020 _a978-93-86250-96-4
082 _223
_a336.207
_bGAR
100 _aGarg Rakesh
245 _aMigration to GST :
_bEnrolment, transition and safeguards /
_cRakesh Garg & Sandeep Garg.
250 _a2nd ed.
_b2017.
260 _aNew Delhi.
_bBloomsbury.
_c2017.
300 _a219 p . ;
_bsoftbound
_c15x23cm
505 _a1. 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
942 _2ddc
_cBK
_03