Proceedings and Penalties under GST
- Year of Publication: 2019
- ISBN: 9789389335682
made by the registered person in the form of filing return, declaring br>taxable supplies, taking input credits, making payment, etc. 2. Ensuring compliances made by registered person by the Department in the form of assessment, Departmental audits, adjudicating process, penalty, advance ruling, appeal and revision, etc. 3. Enforcement of compliances like search & seizure, detention & confiscation, arrest and prosecution, etc. This book is aimed to give a comprehensive understanding and knowledge to the readers, especially with regard to the second and third points as mentioned above. This is the right time to discuss these provisions of GST as compliances of first year, IE, FY 2017-18 are going to be completed after filing of annual returns. Now is the right time to recognise the fact that GST is not only about filing the return it is much more than that. The edition includes all the relevant provisions, notifications, circulars updated up to 31 July 2019. Amendments introduced by the Finance (no. 2) Act, 2019 have been incorporated. Provision in each br>Chapter is explained in a very user-friendly and fluent language and each concept is followed by flow charts, illustrations and examples. Key features 1. Concise interpretation of provisions of Audit, assessment, demand & recovery, penalty, etc. 2. Diagrammatic representation and illustrations for easy reference 3. Cost provisions, rules, forms, FAQ relevant to topic at one place 4. Gist of relevant judgments under GST laws 5. Relevant extract of code of Criminal Procedure, Indian penal Code, 1860 6. Gist of relevant up-to-date circular & notification 7. Includes Goods and Services Tax Appellate Tribunal (appointment and conditions of service of 8. President and members) rules, 2019 & list of state benches of gstat & area benches 9. Quick Referencer to: 10. Due date for issuance of notices, passing of order and time limits for application & appeals 11. Impact of non-compliance under GST 12. Similar provisions under pre-gst laws.
CA Raman Kumar Gupta is a Commerce Graduate, Law Graduate and a qualified Fellow Chartered Accountant. He also has done valutation course and course on international taxation conducted by the Institute of Chartered Accountant of India. He is a senior and promoter partner of M/s A P R A and Associates LLP, chartered accountants and looking after GST matters and international taxation. He has a vast experience of 15 years, handling taxation matters up to appellate level and working with multinational and reputed organisations. He has executed various impact studies of GST pertaining to different sectors. He has represented Power Sector to the Ministry of Power for assessing the Impact of GST on Power sector. He has guided various assessee inculding MNCs and PSUs in implementation of GST in their companies. Presently, he is a special invite to the ‘GST & Indirect Taxes Committee’ for the year 2019-2020 of the Instiutue of Chartered Accountant of India. He has remained a member of various study and reaserch groups of ICAI including GST research group at the drafting stage of GST. He was invited by the GSTN through ICAI for testing of business module architected by the GSTN at the implementation phase. Later on, he is invited by GSTN for finding the bug and making the system user friendly at the early operational stage. He is also invited by the GSTN for selecting the accounting GST software to be provided free of cost by the GSTN to the small taxpayers. He is a regular speaker at various seminars and training various study group of NIRC, Branches of ICAI, National Academy Custom, Excise and Narcotics (NACEN), etc. He is also convener of North Ex-Study circle of NIRC of ICAI of India.
Wolters Kluwer Tax & Accounting in India (www.cchifirm.co.in), provides publishing, software and services that deliver vital insights, intelligent tools and guidance of subject-matter experts as well as offer subscription-based products with high quality content in areas including direct and indirect taxation, international taxation, corporate law and several other related topics. Wolters Kluwer Tax & Accounting (a Wolters Kluwer business) is part of the Wolters Kluwer Group, a leading global information service provider for professionals. Wolters Kluwer Tax & Accounting publications cover a wide range of topics such as tax, accounting, law, financial planning, human resources and training.
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- Year of Publication: 2019
- ISBN: 9789389335682
made by the registered person in the form of filing return, declaring br>taxable supplies, taking input credits, making payment, etc. 2. Ensuring compliances made by registered person by the Department in the form of assessment, Departmental audits, adjudicating process, penalty, advance ruling, appeal and revision, etc. 3. Enforcement of compliances like search & seizure, detention & confiscation, arrest and prosecution, etc. This book is aimed to give a comprehensive understanding and knowledge to the readers, especially with regard to the second and third points as mentioned above. This is the right time to discuss these provisions of GST as compliances of first year, IE, FY 2017-18 are going to be completed after filing of annual returns. Now is the right time to recognise the fact that GST is not only about filing the return it is much more than that. The edition includes all the relevant provisions, notifications, circulars updated up to 31 July 2019. Amendments introduced by the Finance (no. 2) Act, 2019 have been incorporated. Provision in each br>Chapter is explained in a very user-friendly and fluent language and each concept is followed by flow charts, illustrations and examples. Key features 1. Concise interpretation of provisions of Audit, assessment, demand & recovery, penalty, etc. 2. Diagrammatic representation and illustrations for easy reference 3. Cost provisions, rules, forms, FAQ relevant to topic at one place 4. Gist of relevant judgments under GST laws 5. Relevant extract of code of Criminal Procedure, Indian penal Code, 1860 6. Gist of relevant up-to-date circular & notification 7. Includes Goods and Services Tax Appellate Tribunal (appointment and conditions of service of 8. President and members) rules, 2019 & list of state benches of gstat & area benches 9. Quick Referencer to: 10. Due date for issuance of notices, passing of order and time limits for application & appeals 11. Impact of non-compliance under GST 12. Similar provisions under pre-gst laws.
CA Raman Kumar Gupta is a Commerce Graduate, Law Graduate and a qualified Fellow Chartered Accountant. He also has done valutation course and course on international taxation conducted by the Institute of Chartered Accountant of India. He is a senior and promoter partner of M/s A P R A and Associates LLP, chartered accountants and looking after GST matters and international taxation. He has a vast experience of 15 years, handling taxation matters up to appellate level and working with multinational and reputed organisations. He has executed various impact studies of GST pertaining to different sectors. He has represented Power Sector to the Ministry of Power for assessing the Impact of GST on Power sector. He has guided various assessee inculding MNCs and PSUs in implementation of GST in their companies. Presently, he is a special invite to the ‘GST & Indirect Taxes Committee’ for the year 2019-2020 of the Instiutue of Chartered Accountant of India. He has remained a member of various study and reaserch groups of ICAI including GST research group at the drafting stage of GST. He was invited by the GSTN through ICAI for testing of business module architected by the GSTN at the implementation phase. Later on, he is invited by GSTN for finding the bug and making the system user friendly at the early operational stage. He is also invited by the GSTN for selecting the accounting GST software to be provided free of cost by the GSTN to the small taxpayers. He is a regular speaker at various seminars and training various study group of NIRC, Branches of ICAI, National Academy Custom, Excise and Narcotics (NACEN), etc. He is also convener of North Ex-Study circle of NIRC of ICAI of India.
Wolters Kluwer Tax & Accounting in India (www.cchifirm.co.in), provides publishing, software and services that deliver vital insights, intelligent tools and guidance of subject-matter experts as well as offer subscription-based products with high quality content in areas including direct and indirect taxation, international taxation, corporate law and several other related topics. Wolters Kluwer Tax & Accounting (a Wolters Kluwer business) is part of the Wolters Kluwer Group, a leading global information service provider for professionals. Wolters Kluwer Tax & Accounting publications cover a wide range of topics such as tax, accounting, law, financial planning, human resources and training.
