Description

ABOUT THE BOOK

The book have been compiled from the Bare Acts, CGST Rules & Circulars/notifications issued by the Central Board of Indirect Taxes & Customs (CBIC).

INCORPORATING ——————————

Meaning & Scope of Supply
Composition Scheme
Reverse charge (RCM) Provision
Exempted Services
Input Tax Credit (ITC)
Registration
TDS/TCS provision
Works contract service
GST Compensation Cess Act

KEY FEAURES OF THIS BOOK —————————-
 The complex provision of GST laws have been explained in a very lucid manner.
 Each chapter commence with statutory provisions followed by Analytical discussion & example.
 Section wise commentary supported with CGST rules.
 Table and Charts for quick Reference
 Exhaustive discussion on “Works contract service”, “ Exempted Services” and “Reverse Charge Mechanism”
 The GST Compensation Cess Rate have been updated as notified till 31st October 2023.
The Law stated in this book updated till 31st October 2023.

ABOUT THE AUTHOR

CA. S K Mishra is a Fellow member of The Institute of Chartered Accountants of India, New Delhi & Fellow Member of The Institute of Cost Accountants of India, Kolkata. He is a postgraduate in Commerce from Sambalpur University, Odisha and holds Bachelor degree in Law (LL.B). He was awarded the University Gold Medal for securing 1st position in 1st class in Master in Commerce.

He also holds Master degree in Business Administration (MBA) besides having completed several other degrees/diploma & certificate courses. He has more than two decades of experience in industry having worked in various field of finance & specializes in direct & indirect taxes. He carries commendable knowledge with a proven track record of accomplishment in handling the most complex matters related to Indirect Tax and GST. He has addressed large no of workshops & seminars on GST at various forum. He has been an active blogger for past many years & regularly contributes articles in electronic/ print media & professional journals, which has well appreciated by the readers.

The author has contributed extensively in the field of Indirect taxes & GST in particular, in various seminars/workshop /conferences & social media. His book with the titles “”Systematic Approach to GST”, “”Indirect Tax Laws””, “”Simplified Approach to GST”” & “”Students’ Guide to GST”” have received overwhelmed response from students’, GST professionals and other finance professionals.