Taxmann GST Mini Ready Reckoner by Akhil Singla – 3rd Edition April 2022

This book provides a ‘basic working knowledge’ of the GST mechanism, right from understanding the GST process, to the procedure and payment of tax & penalties under the law.

This book will be helpful for beginners, students & professionals who wish to understand the concepts of GST Law in a simplified manner.

The Present Publication is the 3^rd Edition, authored by CA Akhil Singla & Pavan Kumar Gaur. This book is amended by the Finance Act 2022, and updated till 20^th April 2022, with the noteworthy features:

• [Step-by-Step Guide] for a basic understanding of GST law & compliances
• [Lucid & Simple Language] to explain the entire GST process
• [FAQs, Examples, Flow Charts & Diagrams] are used to aid the learning process
• [GST Compliance Chart] for April 2021 – April 2022
• [Coverage of GST Amendments] made by the Finance Act, 2022

The contents of the book are as follows:

• Levy and Collection on Supply
• Nature of Supply
• Time and Value of Supply
• Input Tax Credit (ITC)
• GST Registration & Types of Taxpayers
• Composition Scheme under GST (Section 10)
• Tax Invoice, Credit & Debit Notes
• E-Way Bill
• Accounts & Records
• GST Returns
• Payment of Tax & other Dues
• Zero Rated Supply & Refund
• Assessment and Audit
• Offences & Penalties

Details