000			01179nam a22001937a 4500
999			_c113826 _d113826
003			OSt
005			20200909214044.0
008			190724b2019 ||||| |||| 00| 0 eng
020			_a9788184419474
040			_cnls
082			_a343.0558 BAC
245			_aBackground material on goods and service tax law for commerce students
260			_aNew Delhi _bInstitute Of Charted Accountants of India _c2019
300			_aHB
505			_aContents S. No. Title Page No. 1. Overview of GST 1 2. Definitions 19 3. Exemptions under GST 57 4. Composition Scheme 94 5. Inter and Intra State Supply 113 6. Time of Supply 147 7. Value of Supply 161 8. Input Tax Credit 181 9. Tax Invoice, Accounts and Records 225 10. Returns 240 11. Payment of Tax 247 12. Offences & Penalties 257 13. E-Way Bill 268 14. Job Work 281 15. Assessment and Audit 295 16. Demand and Recovery 313 17. Miscellaneous Issues 332
600			_aGoods - Service Tax - Practice & Procedures _aService Tax Law - Practice
856			_uhttps://idtc-icai.s3-ap-southeast-1.amazonaws.com/download/knowledgeShare18-19/Background_Material_on_GST_Law_for_Commerce_Students-31-1-19.pdf
942			_2ddc _cBK