Wolters Kluwer Systematic Approach to GST Includes Summarised Provisions and MCQs by GIRISH AHUJA & RAVI GUPTA Applicable for Nov 2019 Exams

DETAILED CONTENTS : 

1 BASIC CONCEPTS OF INDIRECT TAXES AND INTRODUCTION OF GST
2 SUPPLY UNDER GST
3 LEVY AND COLLECTION
4 EXEMPTION FROM GST
5 TAXABILITY OF COMPOSITE AND MIXED SUPPLY
6 LOCATION OF THE SUPPLIER AND PLACE OF SUPPLY OF GOODS AND SERVICES
7 COMPOSITION LEVY ( COMPOSITION SCHEME )
8 TIME OF SUPPLY
9 VALUE OF SUPPLY
10 INPUT TAX CREDIT AND ITS UTILISATION
11 TAX INVOICE, CREDIT AND DEBIT NOTES
12 PAYMENT OF TAX
13 RETURNS
14 ACCOUNTS AND RECORDS UNDER GST
15 ASSESSMENT AND AUDIT
16 MISCELLANEOUS PROVISIONS
APPENDIX