GST Book in Hindi & English for Tax Consultants CA CMA CS B.com
Download GST Book, Study Material, Notes in Hindi & English in pdf format for B.com, CA, CMA, CS students, Tax Consultants & Accountants. Given GST book 2020 is the reference material about the Goods and Service Tax Act. You can download Latest Edition GST E-book / Study material in Hindi & English for free. This material/notes are very useful for exams like B.com, CA, CMA, CS (జీఎస్టీ స్టడీ మెటీరియల్) and Accountants. GST e-book contains the overview of the GST Act, Introduction to GST, Valuation under GST, the process of GST Registration and other important keynotes of the GST.
Related Topics:
- GST Return Filing – Rules, Form, Types, Procedure and Documents
- What is GSTIN – Know Your GST Identification Number
- All GST Forms – Registration, Payment, Refund, Transition Forms
- FAQs on Registration under GST – Fees, Due Date, Login Error
- GST Registration Online India – Fee, Last Date & Procedure
- GST Rate Structure India 2017 – GST Rates Item Wise List pdf
- What is GST – Goods and Services Tax
Important Topics in GST Book
Following are the GST Study material for CA Inter, CA Final, CMA Inter, CMA Final, CS & B.com students.
<< Download GST Study Material by ICAI – For CA Students >>
Following are the PowerPoint Presentations (PPT) on GST – Goods and Service Act
- Introduction to GST and Taxable Event
- Valuation under GST
- Time of Supply
- Registration
- Place of Supply
- Input Tax Credit
- Input Tax Credit – Case Study
- Composition
- Composite Supply, Mixed Supply and Works Contract
- Tax Invoice, Credit and Debit Notes
- Returns
- Refunds
- Assessment, Audit & Demands
- Offences and Penalties, Job Work Procedure, Anti-profiteering Measures & GST Compliance Rating
Download GST Overview E-book in Hindi & English
Download GST Rates List in Booklet format
Download GST Rates of Goods – Goods Rates Booklet
Download GST Rates of Services – Service Rates Booklets
Indirect Tax GST Study Material for CA Inter / IPCC 2019
- Module-1
- Module-2
CA Final Indirect Tax Laws GST Book / Study Material 2019
Part-I Goods and Services Tax
- Module 1
- Module 2
- Initial Pages
- Chapter 8: Input Tax Credit
- Chapter 9: Registration
- Chapter 10: Tax Invoice, Credit and Debit Notes
- Chapter 11: Accounts and Records
- Chapter 12: Payment of Tax
- Chapter 13: Returns
Content in GST Book / Study Material
Following are the Content in the given GST Study material for B.com, CA, CMA, CS, Tax Consultants & Accountants.
1. Overview of Goods and Services Tax (GST) ……………………….. 5
2. Levy of and Exemption from Tax…………………………………….. 22
3. Registration…………………………………………………………………. 31
4. Meaning and Scope of Supply ………………………………………… 50
5. Time of Supply……………………………………………………………… 58
6. Valuation in GST …………………………………………………………… 65
7. GST Payment of Tax………………………………………………………. 70
8. Electronic Commerce ……………………………………………………. 80
9. Job Work……………………………………………………………………… 86
10. Input Tax Credit…………………………………………………………….. 91
11. Concept of Input Service Distributor in GST ……………………. 102
12. Returns Process and Matching of Input Tax Credit…………… 107
13. Assessment and Audit………………………………………………….. 118
14. Refunds ……………………………………………………………………… 126
15. Demands and Recovery ……………………………………………….. 140
16. Appeals, Review and Revision in GST ……………………………… 149
17. Advance Ruling……………………………………………………………. 156
18. Settlement Commission [Omitted]…………………………………. 164
19. Inspection, Search, Seizure and Arrest ……………………………. 165
20. Offences, Penalties, Prosecution and Compounding…………. 184
21. Overview of the IGST Act ……………………………………………… 197
22. Place of Supply of Goods and Service ……………………………. 202
23. GSTN and Frontend Business Process on GST Portal………… 211
24. Transitional Provisions…………………………………………………. 228
GST Acts Notes in PDF – GST Book
- CGST Act
- CGST (Extension to Jammu and Kashmir) Act, 2017
- IGST Act
- IGST (Extension to Jammu and Kashmir) Act, 2017
- UTGST Act
- GST (Compensation to the States) Act
Buy GST Hand Book at Amazon online
What is Goods and Services Tax (GST)?
Ans. It is a destination-based tax on consumption of goods and services. It is proposed to be levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as setoff. In a nutshell, only value addition will be taxed and the burden of tax is to be borne by the final consumer.
What exactly is the concept of destination-based tax on consumption?
Ans. The tax would accrue to the taxing authority which has jurisdiction over the place of consumption which is also termed as place of supply.
Which of the existing taxes are proposed to be subsumed under GST?
Ans. The GST would replace the following taxes:
(i) taxes currently levied and collected by the Centre:
a. Central Excise duty
b. Duties of Excise (Medicinal and Toilet Preparations)
c. Additional Duties of Excise (Goods of Special Importance)
d. Additional Duties of Excise (Textiles and Textile Products)
e. Additional Duties of Customs (commonly known as CVD)
f. Special Additional Duty of Customs (SAD)
g. Service Tax
h. Central Surcharges and Cesses so far as they relate to supply of goods and services
(ii) State taxes that would be subsumed under the GST are:
a. State VAT
b. Central Sales Tax
c. Luxury Tax
d. Entry Tax (all forms)
e. Entertainment and Amusement Tax (except when levied by the local bodies)
f. Taxes on advertisements
g. Purchase Tax
h. Taxes on lotteries, betting and gambling
i. State Surcharges and Cesses so far as they relate to supply of goods and services
The GST Council shall make recommendations to the Union and States on the taxes, cesses and surcharges levied by the Centre, the States and the local bodies which may be subsumed in the GST.
we’ve also provided Video lectures/classes on GST for CA, CMA, CS Students and Tax consultants. you can download/watch GST videos in our previous article. Share this article “GST Book in Hindi & English” to Tax Consultants, CA, CMA, CS, and B.com students.
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