Kscaa X Taxmann S Gst Law Simplified With Relevant Case Laws Covering Key Topics Like Registration Levy And Cross Border Services Enriched With Case Studies And A Comparative Analysis
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KSCAA X Taxmann's GST Law Simplified with Relevant Case Laws – Covering key topics like registration, levy, and cross-border services, enriched with case studies and a comparative analysis
Author: CA. Srikantha Rao T
language: en
Publisher: Taxmann Publications Private Limited
Release Date: 2024-03-02
This book aims to guide readers towards a future where clarity and understanding of GST Laws prevail, enhancing informed decision-making. Its objective is to simplify GST Laws and clarify complex issues by examining relevant case laws. Aimed at professionals like Chartered Accountants, lawyers, and tax practitioners, the book is also accessible to those new to GST litigation, making it a valuable resource for a broad audience. The Present Publication is the Latest 2024 Edition, authored by CA. Srikantha Rao T. It is published exclusively by Taxmann for KSCAA. The noteworthy features of the book are as follows: • [Content Overview] o The book breaks down intricate GST aspects into manageable sections, facilitating easier comprehension and application o It includes a thorough exploration of case laws, particularly from the High Courts and the Supreme Court of India, providing a deep dive into GST jurisprudence o Covers a wide range of topics, including registration, supply under GST, levy and collection, cross-border services, and significant issues before courts • [Comparative Analysis] Draws parallels between GST in India and VAT in the European Union, providing a broader perspective on handling GST-related challenges • [Case Studies] Features an extensive collection of case studies from Indian courts and insights from international jurisdictions, aiding in the understanding and application of GST laws • [Focus Areas] o A dedicated chapter on 'Input Tax Credit and Refunds' addresses recent developments and ongoing legal debates in these areas o Provides a current legal perspective on various GST issues, helping readers stay updated with recent rulings and policy changes • [Practical Approach] Designed to facilitate easy navigation and serve as a reference guide for professionals dealing with GST litigations and advisories • [Educational Value] Enhances readers' comprehension by encouraging critical analysis and discussion on each case study, fostering an interactive learning experience • [Expert Insights] Shares the profound knowledge of the author, enriched by his contributions to professional journals and his extensive experience in indirect taxation The detailed contents of the book are as follows: • Registration – Outlines the process and criteria for GST registration • Supply under GST – Discusses the criteria and classifications for what constitutes a supply under GST • Levy & Collection – Details the procedures and regulations regarding the levy and collection of GST • Movement of Goods – Examines the rules governing the movement of goods under GST, including documentation and compliance • Valuation – Guides the valuation of goods and services for GST purposes • Cross-Border Services – Discusses the implications of GST on services that cross international borders • Exemptions – Lists the goods and services exempt from GST and the conditions for exemptions • Input Tax Credit – Explains the rules and procedures for claiming input tax credits and refunds • Refunds – Details the process for obtaining refunds under GST for overpaid taxes or other conditions • Returns – Covers the requirements and procedures for filing GST returns • Major Issues Before Courts – Highlights significant GST-related issues currently being adjudicated in courts
KSCAA X Taxmann's GST Appellate Mechanism | Key Aspects & Procedures – Aiding Your Understanding from Basic Principles to Complex Procedures with Real-world Case Studies | Practical Insights
Author: Adv. K.S. Naveen Kumar
language: en
Publisher: Taxmann Publications Private Limited
Release Date: 2024-03-02
This book is a comprehensive guide on the procedural and substantive aspects of GST appellate mechanisms in India. The book addresses the critical need for understanding GST appeals, which is vital due to the evolving nature of GST litigation and the lack of a fully functional GST Appellate Tribunal. It thoroughly analyses the GST appellate procedures underpinned by the latest legal provisions, rules, and case law, ensuring readers can access current and relevant information. Aimed at professionals like Chartered Accountants, lawyers, and tax practitioners, the book is also accessible to those new to GST litigation, making it a valuable resource for a broad audience. The Present Publication is the Latest 2024 Edition, authored by Adv. K.S. Naveen Kumar and CA. Annapurna Kabra. It is published exclusively by Taxmann for KSCAA. The noteworthy features of the book are as follows: • [Content Structure] o The book is structured to facilitate easy understanding, starting from basic principles to more complex appellate procedures o Key chapters cover a range of topics, including the basics of the first appeal, the nuances of pre-deposit requirements, and practical tips on avoiding common errors in the appeal process • [Practical Insights] o Real-world case studies and examples are integrated throughout the text, offering readers practical perspectives on navigating the appellate system o Detailed coverage of procedural steps, from notice types to electronic appeal filing, provides a hands-on guide for practitioners • [Additional Features] o The book includes a variety of annexures, such as illustrative formats and a summary of relevant notifications and circulars, serving as a quick reference tool o A dedicated chapter on frequently asked questions addresses common queries, aiding in quick problem-solving • [Authoritative Guidance] The authors, with their extensive experience and expertise, provide fresh perspectives and detailed coverage of various steps and provisions crucial for litigants • [Updated Content] It includes the latest provisions, rules, circulars, and case decisions related to GST Appeals, ensuring readers have access to the most current information • [Accessible Format] Designed as a handbook, it is a ready reckoner for those involved in GST litigation, offering simple and concise explanations of procedures and principles The highlights of the content are as follows: • Detailed chapters covering everything from the introduction of GST Appeals to specific procedures like: o Basic Provisions of First Appeal o Pre-Deposit Requirements o Practical Aspects o Common Errors • Special emphasis on the shift from manual to automated filing of appeals under GST, reflecting modern practices and procedural changes • Insights into the non-constitution of the Tribunal, its implications, and the shift towards High Courts, highlighting the current challenges in GST litigation The detailed contents of the book are as follows: • Introduction • Types of Notices and Appealable Orders • Revisionary Authority • Provisional Attachment • Basic Provisions of First Appeal • Pre-Deposit for Filing Appeal and Interest on Pre-Deposit • Practical Aspects and Common Errors • Rectification • Refund Arising Due to Favourable Order • Appeal to Advance Ruling Appellate Authority • GST Appellate Tribunal • Doctrine of Merger with GST illustrations • Relevant Judicial Pronouncements • Frequently Asked Questions • ANNEXURES o Illustrative Formats o Steps for filing Appeal Electronically o Summary of Notifications and Circulars o Abbreviations and Reference Sections
Taxmann's Students' Guide to GST & Customs Law – Provides Step-by-step Explanations | Examples | Extensive Practice Materials to Ensure Comprehensive Learning for Students | [2025]
Author: Dr. Vinod K. Singhania
language: en
Publisher: Taxmann Publications Private Limited
Release Date: 2025-01-16
Students' Guide to GST & Customs Law has been thoroughly revised to simplify the landscape of India's indirect taxation—particularly GST and Customs Law. Employing a methodical and student-friendly presentation, this book offers a carefully phased step-by-step approach that promotes deep comprehension without inundating readers with complex legal jargon. From fundamental concepts to intricate provisions, each topic is elucidated and exemplified through practical, innovative illustrations. This book caters to multiple audiences, as listed below: • Undergraduate and Postgraduate Students – Gain thorough coverage of syllabus requirements, ample problem-solving practice, and conceptual clarity • Professional Aspirants (CA, CMA, CS) – Dedicated paragraphs and exercises with advanced difficulty levels ensure robust exam preparedness • Taxation Enthusiasts and Self-Learners – A cohesive, self-contained flow of chapters and abundant illustrations allow independent study, minimizing the need to refer to multiple sources The Present Publication is the 13th Edition | 2025 and amended up to 1st January 2025. This book is authored by Dr Vinod K. Singhania, with the following noteworthy features: • [Teach-yourself Technique & Step-by-step Explanations] o Straightforward Discussion – Each topic commences with an analytical overview, clearly highlighting the 'why' and 'how' of legal provisions o Illustrative Examples and Solved Problems – Every major concept—the time/place of supply under GST or the valuation process in Customs—is accompanied by solved illustrations. Students can see the immediate practical application of each rule or principle o Reinforcement via Unsolved Exercises – Following every solved example, unsolved exercises challenge students to apply the newly learned concepts independently. Model answers to these exercises are provided in Appendix 2 to solidify learning and enable self-assessment • [Balanced Focus on Theory and Problem-solving] o Theory Meets Real-World Scenarios – Rather than presenting dry, paraphrased statutes, each theoretical explanation is enriched by relevant case studies, original illustrations, and context-driven applications o Critical Thinking and Recap – Chapters conclude with concise, point-wise recaps, helping students revisit core concepts and weave them into a cohesive understanding of GST and Customs Law o Structured for Exams and Practice – The book's layout and problem sets are carefully aligned with professional examinations (CA, CS, CMA) and undergraduate curricula (B.Com., BBA). It integrates key theoretical aspects with a strong emphasis on problem-solving • [Extensive Practice Materials] o Original Problems and Exercises – Each complex legal provision is simplified through examples that have not appeared in any prior examination or publication, offering fresh, exam-like practice o Solved vs. Unsolved Problems – Immediately after each explained example, an unsolved exercise invites students to reinforce their learning. This dual approach fosters mastery through repeated practice o Appendices for Consolidated Practice § Appendix 1 includes relevant examination questions from professional courses, showcasing the style and rigour of real exams § Appendix 2 provides answers to all unsolved exercises, ensuring every student can track and evaluate their progress accurately • [Up-to-date Amendments & Exam Orientation] o Amended up to 1st January 2025 – This edition incorporates all recent changes, including legislative amendments, circulars, and notifications o Exam-Focused Presentation – Past CA Intermediate questions and solutions are integrated throughout the text, illustrating how theory-based and practical questions are structured. This approach prepares readers to handle diverse question formats with ease The coverage of the book is as follows: • GST Unit o Basic Concepts – Explains the shift from pre-GST indirect taxes to the dual GST structure (CGST, SGST, IGST, UTGST), along with GST's essential concepts such as supply, consideration, exemptions, valuation, time and place of supply, reverse charge, composition schemes, and administrative procedures (returns, invoices, e-way bills) o Advanced Topics – Clarifies challenging areas like input tax credit matching, TDS/TCS mechanisms, anti-profiteering rules, and specialized regimes for e-Commerce and real estate services o Over 300 Solved Problems – Realistic scenarios demonstrate how legal provisions are implemented in day-to-day transactions, building both competence and confidence • Customs Law Unit o Fundamental Principles – Introduces core definitions and important concepts like taxable events, classification of goods, types of customs duties, and baggage provisions o Valuation & Procedures – Demonstrates how to compute the assessable value of imports/exports, navigate customs procedures, and leverage available exemptions o Practical Exercises – Numerous solved and unsolved problems illustrate critical procedures (e.g., import documentation, duty calculation) to help readers develop genuine problem-solving skills