Authored Books 2017-04-18T17:56:11+00:00

Authored Books

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GST Acts, 2017 Edition

HANDBOOK  TO  GST

LAW   &   P R A C T I C E

Concise Commentary on GST Acts Nos. 12, 13, 14 and 15 of 2017

April 2017

  • Commentary on provisions of Central GST, Integrated GST and UTGST Laws as passed by Parliament
  • Contains commentary on Supply, Transitional Provisions, Input Tax Credit, Time and Place of Supply
  • Incorporating Revised Rules on Registration, Return, Invoice, Payment, Refund, e way bill, assessment and audit etc
  • Incorporating procedural aspects of migration, Return, Invoice format, understanding HSN Codes etc.
  • Contains more than 800 FAQs and also FAQ released by government

Authored by:                                                            

GAURAV GUPTA

B.Com(Hons.), FCA, LLB, DISA

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Service Tax – Law and Practice

Service Tax – Law & Practice, by CA Gaurav Gupta, is a handy two-volume set which provides a comprehensive overview of the most essential parts of law of Service Tax post enactment of Finance Act, 2012.  The book aims to provide an enriching experience to its readers by presenting the concept of Service, Negative List, Mega Exemptions, and Liability to pay under reverse charge and under Joint Charge in a logical and reasoned manner. The book contains easy references and lucid writing to bring forth the new concept in the manner which is comprehensive yet easy to understand.  This book set serves as a textbook for advanced students of Service Tax law and as a reference book for Service Tax law practitioners.  The book tries to answer the following for the reader:

  • Is the book easy to understand?

  • Can I find information quickly?

  • Is the book comprehensive?

Main features of the book are:

  • Incorporating both taxable services as provided prior to Finance Act, 2012 as well as concept of negative services as brought out by Finance Act, 2012.

  • Comprehensive analysis of ‘What is Service’

  • Comprehensive analysis of Negative List, Mega Exemptions, Mega Abatements, Taxability under reverse charge and joint charge mechanism

  • The book contains the various amendments, including a separate chapter with a one-stop shop scheme applicable post Finance Act 2012.

  • Provisions at a glance for ready reference of practitioner.

The Book is divided in six parts which provides detailed coverage on the following subjects:

Part I:  Provisions at a glance, which provides handy reference of all provisions

Part II: Conceptual aspects as updated post Finance Act, 2012

Part III: Procedural aspects as updated post Finance Act, 2012

Part IV:  Cenvat Credit as updated post Finance Act, 2012

Part V:  Taxable Services

Part VI: Statutory provisions, Master Circulars, Budget Notifications

We wish a happy reading to our readers and invite suggestions to improve any Chapter or elaborate the same as per the requirements of our readers.