GST Made Easy provides an Updated, Comprehensive & Simplified Analysis of each provision of the GST Law. The objective behind this book is that the understanding of GST should be as easy as ABC. This book provides answers to all your practical queries on GST.
The Present Publication is the 10th Edition, authored by CA (Dr.) Arpit Haldia & updated till 15th June 2021, with the following noteworthy features:
• [Focus on Analysis of Substantive Provisions of the GST Law] such as supply, time of supply, place of supply, value of supply, input tax credit, etc.
• [Guidance on all Procedural Provisions] relating to registration, composition scheme, returns, liability to pay tax, etc.
• [Coverage of Provisions of the GST Law] such as assessment, demand & recovery, refunds, e-way bill, job work, etc.
The contents of the book are as follows:
• Introduction
• An Overview of GST
• Person Liable to Pay Tax in GST
• Registration in GST
• What is Supply
• Time of Supply of Goods
• Time of Supply of Services
• Value of Supply
• Place of Supply
• Determination of Supply in the Course of Inter-State Trade or Commerce or Intra-State Supplies
• Job Work
• Invoice, Credit and Debit Notes
• Input Tax Credit
• Payment of Taxes
• Brief about Persons requiring Mandatory Registration
• Composition Levy – For Supplier of Goods and for Persons Engaged in Making Supplies Referred to in Clause (b) of Paragraph 6 of Schedule II
• Returns
• Assessment
• Refund
• Accounts and Records
• E-Way Bill
• Advance Ruling
• Composition Scheme for Services or Mixed Suppliers
• Demand and Recovery
• Penalty
• Rule 86B – Payment of 1% of Output Liability in Cash
This document discusses a research report on how physical, psychological, and environmental factors impact job satisfaction for non-managerial employees at a garment firm. The researcher conducted a literature review, developed hypotheses around factors like promotions, pay, and work environment. A questionnaire was distributed to 50 randomly sampled non-managerial employees to collect data on their satisfaction levels and the influence of factors. The data was analyzed and charts showed most employees had high satisfaction with health & safety and co-workers, while around a quarter had low satisfaction with pay. The findings provide insight into what factors most influence job satisfaction for these employees.
This document is a project report submitted for a Master's degree that studies employee satisfaction at a company. It includes an introduction outlining the objectives and rationale of the study, which is to assess employee satisfaction levels and determine factors that influence satisfaction. The methodology section describes the descriptive research design, sample of 50 employees, and data collection using a questionnaire. The report also includes chapters on determinants of satisfaction, company profile, data analysis and interpretation of results, findings, recommendations and conclusions.
This document contains a job satisfaction questionnaire that asks respondents to rate their satisfaction with various aspects of their job on a scale of 1 to 5. It addresses general working conditions, pay and promotion potential, work relationships, use of skills and abilities, and work activities. Alternatively, it provides yes or no questions about the respondent's tenure, working environment, job security, relationships, opinion of their job, appreciation/rewards, compensation package, and experiences with discrimination. It also asks about enjoyment of breaks and receiving feedback. The goal is to assess different dimensions of the respondent's job satisfaction.
To study the concept of job satisfaction.
To identify factor influencing employees job satisfaction
To examine the most influencing factors of employee satisfaction.
This employee satisfaction survey asks questions to gather information about how employees feel about their job, position in the company, relationships with colleagues and managers, advancement opportunities, and overall satisfaction. It contains demographic questions about gender, tenure, age, and position. It also contains statements about various aspects of work where employees can select their level of agreement from strongly agree to strongly disagree. These aspects include overall satisfaction, recommendation of the company, communication, workload, learning opportunities, tools/resources, pay/benefits, and communication within departments. An optional comment field is also provided at the end.
Employee welfare refers to benefits and services provided to employees to improve their living and working conditions. The document discusses the meaning, features, objectives, and types of employee welfare. It also covers the role of different agencies like government, employers, and trade unions in providing welfare. Statutory welfare schemes mandated by law and voluntary non-statutory schemes are described. The impact of welfare on productivity and ILO's contributions to welfare are summarized as well.
This document discusses employee welfare measures at Mas Enterprises Ltd. It begins by defining employee welfare and outlining its importance for productivity and the economy. It then describes the objectives and scope of a study conducted on welfare measures at Mas Enterprises. The study examined statutory provisions like wages, leave policies, medical facilities, as well as non-statutory measures like uniforms, housing, and transportation. It also discusses limitations of the study and provides context on definitions, concepts, and types of welfare facilities through a review of relevant literature.
This document discusses a research report on how physical, psychological, and environmental factors impact job satisfaction for non-managerial employees at a garment firm. The researcher conducted a literature review, developed hypotheses around factors like promotions, pay, and work environment. A questionnaire was distributed to 50 randomly sampled non-managerial employees to collect data on their satisfaction levels and the influence of factors. The data was analyzed and charts showed most employees had high satisfaction with health & safety and co-workers, while around a quarter had low satisfaction with pay. The findings provide insight into what factors most influence job satisfaction for these employees.
This document is a project report submitted for a Master's degree that studies employee satisfaction at a company. It includes an introduction outlining the objectives and rationale of the study, which is to assess employee satisfaction levels and determine factors that influence satisfaction. The methodology section describes the descriptive research design, sample of 50 employees, and data collection using a questionnaire. The report also includes chapters on determinants of satisfaction, company profile, data analysis and interpretation of results, findings, recommendations and conclusions.
This document contains a job satisfaction questionnaire that asks respondents to rate their satisfaction with various aspects of their job on a scale of 1 to 5. It addresses general working conditions, pay and promotion potential, work relationships, use of skills and abilities, and work activities. Alternatively, it provides yes or no questions about the respondent's tenure, working environment, job security, relationships, opinion of their job, appreciation/rewards, compensation package, and experiences with discrimination. It also asks about enjoyment of breaks and receiving feedback. The goal is to assess different dimensions of the respondent's job satisfaction.
To study the concept of job satisfaction.
To identify factor influencing employees job satisfaction
To examine the most influencing factors of employee satisfaction.
This employee satisfaction survey asks questions to gather information about how employees feel about their job, position in the company, relationships with colleagues and managers, advancement opportunities, and overall satisfaction. It contains demographic questions about gender, tenure, age, and position. It also contains statements about various aspects of work where employees can select their level of agreement from strongly agree to strongly disagree. These aspects include overall satisfaction, recommendation of the company, communication, workload, learning opportunities, tools/resources, pay/benefits, and communication within departments. An optional comment field is also provided at the end.
Employee welfare refers to benefits and services provided to employees to improve their living and working conditions. The document discusses the meaning, features, objectives, and types of employee welfare. It also covers the role of different agencies like government, employers, and trade unions in providing welfare. Statutory welfare schemes mandated by law and voluntary non-statutory schemes are described. The impact of welfare on productivity and ILO's contributions to welfare are summarized as well.
This document discusses employee welfare measures at Mas Enterprises Ltd. It begins by defining employee welfare and outlining its importance for productivity and the economy. It then describes the objectives and scope of a study conducted on welfare measures at Mas Enterprises. The study examined statutory provisions like wages, leave policies, medical facilities, as well as non-statutory measures like uniforms, housing, and transportation. It also discusses limitations of the study and provides context on definitions, concepts, and types of welfare facilities through a review of relevant literature.
The document provides an overview of Samsung Group's history from its founding in 1938 to recent developments in 2010. Some key points:
- Samsung was founded in 1938 and initially exported dried fish and produce, later expanding into manufacturing.
- It established many subsidiaries across industries like electronics, shipbuilding, and finance throughout the 1960s-1990s during its rapid expansion.
- Major developments include establishing Samsung Electronics in 1969, developing DRAM chips in 1983, and strategic acquisitions and partnerships over the decades.
- Recent moves include investments in manufacturing facilities, partnerships on new technologies, and expanding into new markets globally.
The document discusses incentive wage plans, including what they are, their objectives and features. It provides examples of incentives given by Summit Bank, such as medical incentives, commission, gifts and entertainment allowance. It analyzes the strengths, weaknesses, opportunities and threats to Summit Bank's incentive plan. Incentive plans reward workers for productivity above an established standard by offering bonuses for exceeding production rates. Summit Bank provides incentives like medical coverage, commission, gifts and refreshment packages to motivate employees. However, the plan could be improved by offering incentives for high-level employees and implementing a pension scheme.
This document is an employee retention questionnaire for ABC Company. It collects demographic information about employees such as length of employment, age, family status, and department. It then asks employees to rate their agreement with statements about their overall employment experience, compensation, career opportunities, work-life balance, work environment, company culture, leadership, and benefits. The final sections ask what characteristics employees would consider in an alternate employer, whether they would stay in the same industry if leaving, and what other employers they would potentially join. It concludes by soliciting free response comments about what employees like best about ABC, changes needed to ensure their continued career there, and any additional comments.
A project report on training and development in sahara indiaProjects Kart
The document discusses training and development in organizations. It covers key topics like the importance of training, models of training, the training process, and training evaluation. Specifically, it outlines the systems model, instructional systems development model, and transitional model of training. It also describes the typical phases of training including needs analysis, design, implementation, and evaluation. Overall, the document provides an overview of training concepts and frameworks.
This document contains a 15 question survey about training and development programs at NMDC, an organization. An MBA student is conducting this survey as part of a school project to analyze the company's training programs. Respondents are asked questions about their understanding of training, the necessity of training for productivity, their experiences with different training methods like on-the-job and off-the-job, and their satisfaction with and evaluation of the company's training programs. All responses will be kept confidential and only used for analysis.
This document is a research project report submitted by Himanshu Shukla to Babu Banarasi Das University in partial fulfillment of an MBA degree. The research project examines work-life balance in the private banking sector in Lucknow, India under the guidance of Dr. Bhawana Pande. The report includes an introduction, industry profile, literature review, objectives, research methodology, data analysis, findings, recommendations, and conclusion. The report also includes certificates of completion, declarations, acknowledgements, prefaces, tables of contents, and a bibliography. The research aims to conduct a comprehensive study of work-life balance practices and challenges in the private banking sector in Lucknow.
360 degree feedback involves collecting performance evaluations from an employee's supervisor, peers, direct reports, and sometimes customers or other external stakeholders. It aims to provide employees with a more comprehensive assessment of their performance than traditional top-down feedback from just supervisors. Key components include self-evaluations, supervisor evaluations, and evaluations from subordinates, peers and others. The process involves identifying an employee's strengths and areas for development based on feedback across multiple rating sources to facilitate professional growth.
A questionnaire for training and development 3Rashi Joshi
This document contains a questionnaire for employees about an organization's training and development programs. The questionnaire asks employees their name, age, department, and contact information. It then asks a series of multiple choice questions about topics like whether training is considered part of the organization's strategy, preferred training methods, the effectiveness of induction training, how often training is conducted, and whether training helps improve various outcomes like employee motivation, productivity, and employee relations. The purpose is to gather employee feedback on the organization's current training programs.
Training Design, Delivery and Evaluation - Training of trainers - LeadFarm Pr...SCDF-AN
This document provides guidance on designing, delivering, and evaluating training courses. It discusses how to plan the design and structure of a training session, including determining learning objectives, content, and structure. It also covers evaluating learner progress against objectives, gathering feedback, and identifying opportunities for improvement. Key aspects of training covered include instructional design questions to consider, using visual aids, different delivery methods, and models for evaluating training at various levels, from reactions to learning to transfer of skills and business impact. The overall purpose is to help training professionals plan effective training sessions and systematically evaluate outcomes.
David Zinger created an employee engagement model with symbols located in different areas to represent key aspects of engagement. The model focuses on achieving results through crafting strategy, enlivening roles, and performing work. It also emphasizes getting connected, being authentic, and living recognition to fully engage. Additional areas identify with the organization, build community, and serve customers. The model further develops employees personally by leveraging their energies and attaining happiness.
This document provides an extensive literature review on factors related to employee job satisfaction at Coca-Cola and Pepsi. It discusses prior research on how job satisfaction is influenced by factors such as salary, benefits, work environment, relationships with supervisors and colleagues, promotion opportunities, and personal adjustment. The review also examines differences in satisfaction between private and public sector employees. The literature establishes that job satisfaction is an important indicator of employee behavior and organizational performance.
This document discusses training and development in organizations. It defines training as increasing an employee's knowledge and skills to perform a particular job, while development helps individuals handle future responsibilities. The objective of training and development programs is to improve individual and group performance. Such programs benefit both the organization through improved productivity and quality, and individuals through career growth. Common training methods mentioned include on-the-job training, job rotation, mentoring, and audio-visual materials.
This document summarizes a study on employees' opinions towards HR activities at Eveready Industries India Limited's National Carbon Plant in Chennai. Some key findings from employee questionnaires include that employees were generally satisfied with recruitment and training but felt management could better address complaints. Employees also expressed needs for improved compensation, orientation programs, and reward systems. The study aims to help the company improve employee morale and satisfaction through feasible HR recommendations.
This document is a project report submitted by Sushila Pal for the partial fulfillment of an MBA degree. The report focuses on employee engagement and was conducted under the supervision of Mr. BN Sharma. The report includes an introduction, literature review on employee engagement, research aims and objectives, methodology used which involved distributing surveys, findings and analysis of the survey results, and conclusions. The surveys were distributed to employees at Topaz service stations in South Dublin to evaluate and measure levels of engagement.
BBA final year project report.
The topic: A Study on work life balance of employees at Bharat heavy electricals limited, Chennai.
The project is about the impact on personal and work life and jow they balance both.
This document discusses compensation management and wage determination. It covers topics such as objectives of compensation, types of compensation (base compensation like wages and salaries vs. supplementary compensation like benefits), factors that influence wages, and methods of wage fixation. The key methods of wage fixation discussed are collective bargaining, wage boards, job evaluation, pay commissions, and arbitration/adjudication.
The document outlines a survey given to employees at Eminent Business Solutions to assess employee morale. The 20 question survey gathered information on demographics, job satisfaction, benefits, work environment, relationships, responsibilities, independence, policies, workload, work-life balance, creativity, challenges, skills development, goal setting, appreciation, suggestions, health & safety, job security, and involvement. The purpose of the survey was to better understand employee satisfaction and morale to identify areas for improvement at the organization.
Overview of UAE Labour Law and Employee Relations: A Practitioner’s Perspecti...The HR Observer
This document provides an overview of employment law essentials from an HR perspective in the UAE. It covers topics such as legal business structures and licenses, employment contracts, termination of employment and gratuity payments, and employee relations matters. For licenses, it describes commercial, industrial and professional licenses. It also outlines partnership, sole ownership and visa regulations. For contracts, it discusses limited, unlimited and internal employment contracts as well as termination processes. It provides details on end of service gratuity calculations for limited and unlimited contracts. Finally, it offers guidance on handling performance management, grievances, discipline, sickness, and bullying in the workplace.
Taxmann's Guide to SARFAESI Act 2002 & Recovery of Debts and Bankruptcy Act 1993Taxmann
This document provides an overview of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act). It discusses the background and objectives of the Act, key features such as enforcement of security, securitization, and asset reconstruction. It also examines related topics such as the constitutional validity of the Act, applicability to different entities, and interactions with other laws like the Recovery of Debts and Bankruptcy Act, 1993 and Insolvency and Bankruptcy Code, 2016. The document outlines the procedures for enforcement of security, sale of secured assets, appeals and penalties under the SARFAESI Act.
Taxmann's LLP Manual is a compendium Amended, Updated & Annotated text of the Limited Liability Partnership Act, 2008 (as amended by the Limited Liability Partnership (Amendment) Act, 2021) along with Rules, Circulars, and Notifications.
This book is divided into four divisions:
• Limited Liability Partnership Act, 2008
• Limited Liability Rules
• Circulars & Notifications
• Foreign Direct Investment in Limited Liability Partnership
The Present Publication is the 8th Edition & amended up to 13th August 2021, authored by Taxmann's Editorial Board, with the following noteworthy features:
• [List of Amendments, at a glance] made by the Limited Liability Partnership (Amendment) Act, 2021
• [Short Commentary] on the following:
◦ Limited Liability Partnership (Amendment) Act, 2021
◦ Limited Liability Partnership Act, 2008
• [Integrated LLP Rules, Circulars & Notifications, FDI Policy, FEMA Regulations]
◦ Limited Liability Partnership Rules, 2009 as amended up to date
◦ Limited Liability Partnership (Winding up and Dissolution) Rules, 2012
◦ Text of LLP Circulars & Notifications
◦ FDI Policy related to LLPs
◦ FEMA Regulations & Schedules related to LLPs
• [Taxmann's series of Bestseller Books] on LLP Laws
• [Follows the six-sigma approach] to achieve the benchmark of 'zero error'
The document provides an overview of Samsung Group's history from its founding in 1938 to recent developments in 2010. Some key points:
- Samsung was founded in 1938 and initially exported dried fish and produce, later expanding into manufacturing.
- It established many subsidiaries across industries like electronics, shipbuilding, and finance throughout the 1960s-1990s during its rapid expansion.
- Major developments include establishing Samsung Electronics in 1969, developing DRAM chips in 1983, and strategic acquisitions and partnerships over the decades.
- Recent moves include investments in manufacturing facilities, partnerships on new technologies, and expanding into new markets globally.
The document discusses incentive wage plans, including what they are, their objectives and features. It provides examples of incentives given by Summit Bank, such as medical incentives, commission, gifts and entertainment allowance. It analyzes the strengths, weaknesses, opportunities and threats to Summit Bank's incentive plan. Incentive plans reward workers for productivity above an established standard by offering bonuses for exceeding production rates. Summit Bank provides incentives like medical coverage, commission, gifts and refreshment packages to motivate employees. However, the plan could be improved by offering incentives for high-level employees and implementing a pension scheme.
This document is an employee retention questionnaire for ABC Company. It collects demographic information about employees such as length of employment, age, family status, and department. It then asks employees to rate their agreement with statements about their overall employment experience, compensation, career opportunities, work-life balance, work environment, company culture, leadership, and benefits. The final sections ask what characteristics employees would consider in an alternate employer, whether they would stay in the same industry if leaving, and what other employers they would potentially join. It concludes by soliciting free response comments about what employees like best about ABC, changes needed to ensure their continued career there, and any additional comments.
A project report on training and development in sahara indiaProjects Kart
The document discusses training and development in organizations. It covers key topics like the importance of training, models of training, the training process, and training evaluation. Specifically, it outlines the systems model, instructional systems development model, and transitional model of training. It also describes the typical phases of training including needs analysis, design, implementation, and evaluation. Overall, the document provides an overview of training concepts and frameworks.
This document contains a 15 question survey about training and development programs at NMDC, an organization. An MBA student is conducting this survey as part of a school project to analyze the company's training programs. Respondents are asked questions about their understanding of training, the necessity of training for productivity, their experiences with different training methods like on-the-job and off-the-job, and their satisfaction with and evaluation of the company's training programs. All responses will be kept confidential and only used for analysis.
This document is a research project report submitted by Himanshu Shukla to Babu Banarasi Das University in partial fulfillment of an MBA degree. The research project examines work-life balance in the private banking sector in Lucknow, India under the guidance of Dr. Bhawana Pande. The report includes an introduction, industry profile, literature review, objectives, research methodology, data analysis, findings, recommendations, and conclusion. The report also includes certificates of completion, declarations, acknowledgements, prefaces, tables of contents, and a bibliography. The research aims to conduct a comprehensive study of work-life balance practices and challenges in the private banking sector in Lucknow.
360 degree feedback involves collecting performance evaluations from an employee's supervisor, peers, direct reports, and sometimes customers or other external stakeholders. It aims to provide employees with a more comprehensive assessment of their performance than traditional top-down feedback from just supervisors. Key components include self-evaluations, supervisor evaluations, and evaluations from subordinates, peers and others. The process involves identifying an employee's strengths and areas for development based on feedback across multiple rating sources to facilitate professional growth.
A questionnaire for training and development 3Rashi Joshi
This document contains a questionnaire for employees about an organization's training and development programs. The questionnaire asks employees their name, age, department, and contact information. It then asks a series of multiple choice questions about topics like whether training is considered part of the organization's strategy, preferred training methods, the effectiveness of induction training, how often training is conducted, and whether training helps improve various outcomes like employee motivation, productivity, and employee relations. The purpose is to gather employee feedback on the organization's current training programs.
Training Design, Delivery and Evaluation - Training of trainers - LeadFarm Pr...SCDF-AN
This document provides guidance on designing, delivering, and evaluating training courses. It discusses how to plan the design and structure of a training session, including determining learning objectives, content, and structure. It also covers evaluating learner progress against objectives, gathering feedback, and identifying opportunities for improvement. Key aspects of training covered include instructional design questions to consider, using visual aids, different delivery methods, and models for evaluating training at various levels, from reactions to learning to transfer of skills and business impact. The overall purpose is to help training professionals plan effective training sessions and systematically evaluate outcomes.
David Zinger created an employee engagement model with symbols located in different areas to represent key aspects of engagement. The model focuses on achieving results through crafting strategy, enlivening roles, and performing work. It also emphasizes getting connected, being authentic, and living recognition to fully engage. Additional areas identify with the organization, build community, and serve customers. The model further develops employees personally by leveraging their energies and attaining happiness.
This document provides an extensive literature review on factors related to employee job satisfaction at Coca-Cola and Pepsi. It discusses prior research on how job satisfaction is influenced by factors such as salary, benefits, work environment, relationships with supervisors and colleagues, promotion opportunities, and personal adjustment. The review also examines differences in satisfaction between private and public sector employees. The literature establishes that job satisfaction is an important indicator of employee behavior and organizational performance.
This document discusses training and development in organizations. It defines training as increasing an employee's knowledge and skills to perform a particular job, while development helps individuals handle future responsibilities. The objective of training and development programs is to improve individual and group performance. Such programs benefit both the organization through improved productivity and quality, and individuals through career growth. Common training methods mentioned include on-the-job training, job rotation, mentoring, and audio-visual materials.
This document summarizes a study on employees' opinions towards HR activities at Eveready Industries India Limited's National Carbon Plant in Chennai. Some key findings from employee questionnaires include that employees were generally satisfied with recruitment and training but felt management could better address complaints. Employees also expressed needs for improved compensation, orientation programs, and reward systems. The study aims to help the company improve employee morale and satisfaction through feasible HR recommendations.
This document is a project report submitted by Sushila Pal for the partial fulfillment of an MBA degree. The report focuses on employee engagement and was conducted under the supervision of Mr. BN Sharma. The report includes an introduction, literature review on employee engagement, research aims and objectives, methodology used which involved distributing surveys, findings and analysis of the survey results, and conclusions. The surveys were distributed to employees at Topaz service stations in South Dublin to evaluate and measure levels of engagement.
BBA final year project report.
The topic: A Study on work life balance of employees at Bharat heavy electricals limited, Chennai.
The project is about the impact on personal and work life and jow they balance both.
This document discusses compensation management and wage determination. It covers topics such as objectives of compensation, types of compensation (base compensation like wages and salaries vs. supplementary compensation like benefits), factors that influence wages, and methods of wage fixation. The key methods of wage fixation discussed are collective bargaining, wage boards, job evaluation, pay commissions, and arbitration/adjudication.
The document outlines a survey given to employees at Eminent Business Solutions to assess employee morale. The 20 question survey gathered information on demographics, job satisfaction, benefits, work environment, relationships, responsibilities, independence, policies, workload, work-life balance, creativity, challenges, skills development, goal setting, appreciation, suggestions, health & safety, job security, and involvement. The purpose of the survey was to better understand employee satisfaction and morale to identify areas for improvement at the organization.
Overview of UAE Labour Law and Employee Relations: A Practitioner’s Perspecti...The HR Observer
This document provides an overview of employment law essentials from an HR perspective in the UAE. It covers topics such as legal business structures and licenses, employment contracts, termination of employment and gratuity payments, and employee relations matters. For licenses, it describes commercial, industrial and professional licenses. It also outlines partnership, sole ownership and visa regulations. For contracts, it discusses limited, unlimited and internal employment contracts as well as termination processes. It provides details on end of service gratuity calculations for limited and unlimited contracts. Finally, it offers guidance on handling performance management, grievances, discipline, sickness, and bullying in the workplace.
Taxmann's Guide to SARFAESI Act 2002 & Recovery of Debts and Bankruptcy Act 1993Taxmann
This document provides an overview of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act). It discusses the background and objectives of the Act, key features such as enforcement of security, securitization, and asset reconstruction. It also examines related topics such as the constitutional validity of the Act, applicability to different entities, and interactions with other laws like the Recovery of Debts and Bankruptcy Act, 1993 and Insolvency and Bankruptcy Code, 2016. The document outlines the procedures for enforcement of security, sale of secured assets, appeals and penalties under the SARFAESI Act.
Taxmann's LLP Manual is a compendium Amended, Updated & Annotated text of the Limited Liability Partnership Act, 2008 (as amended by the Limited Liability Partnership (Amendment) Act, 2021) along with Rules, Circulars, and Notifications.
This book is divided into four divisions:
• Limited Liability Partnership Act, 2008
• Limited Liability Rules
• Circulars & Notifications
• Foreign Direct Investment in Limited Liability Partnership
The Present Publication is the 8th Edition & amended up to 13th August 2021, authored by Taxmann's Editorial Board, with the following noteworthy features:
• [List of Amendments, at a glance] made by the Limited Liability Partnership (Amendment) Act, 2021
• [Short Commentary] on the following:
◦ Limited Liability Partnership (Amendment) Act, 2021
◦ Limited Liability Partnership Act, 2008
• [Integrated LLP Rules, Circulars & Notifications, FDI Policy, FEMA Regulations]
◦ Limited Liability Partnership Rules, 2009 as amended up to date
◦ Limited Liability Partnership (Winding up and Dissolution) Rules, 2012
◦ Text of LLP Circulars & Notifications
◦ FDI Policy related to LLPs
◦ FEMA Regulations & Schedules related to LLPs
• [Taxmann's series of Bestseller Books] on LLP Laws
• [Follows the six-sigma approach] to achieve the benchmark of 'zero error'
GST Investigations Demands Appeals & Prosecution aims to cover the past & emerging jurisprudence on the subject matter along with a lucid commentary on the statutory provisions under the GST Law relating to the following:
• GST Inspection
• GST Search
• GST Seizure
• GST Detention
• GST Audit
• GST Confiscation
• GST Penalty
• GST Show Cause Notice
• GST Adjudication
• GST Appeals
• GST Revision
• GST Prosecution
• GST Compounding
The objective of this book is to sensitize both taxpayers and tax officers of their rights and obligations when:
• Investigations are undertaken;
• Records and documents are seized;
• Officials from companies are summoned, and
• Statements are recorded.
This book will be helpful for taxpayers, departmental officers, members of the bar & bench, professionals and the judiciary to appreciate the intricate points and issues arising out of implementation of the relevant provisions conferring wide powers on the officers.
The Present Publication is the Latest Edition, authored by Dr. Gokul Kishore & R. Subhashree & amended up to July 2021, with the following noteworthy features:
• [Commentary/Practical Guide] This book is intended to serve as a commentary and also a practical guide to all stakeholders on the provisions and issues emerging from various orders passed by High Courts on search, summons, arrest, bail, provisional attachment, demands, penalty and confiscation
• [Analysis of the Statutory Provisions featuring Landmark Cases & Recent Orders] GST is in force for only four years. Still, instances of the use of powers of search and seizure have been increasingly visible. This book analyses the provisions along with both the landmark cases on this subject as well as the recent orders under GST law.
• [Analysis includes the Previous & Current Regime of Indirect-taxes] While arrest and prosecution powers have been in the statute book under the pre-GST tax laws, the frequency of invocation of such powers in the GST regime is high. Various orders on bail, conditions for bail and validity of arrest passed by High Courts have been discussed to comprehend the scope, limitations and interpretation of the provisions
• [Threadbare Analysis with Established Jurisprudence & Principles Evolved over the Years] Proceedings for recovery of tax commences with demand notice or show cause notice followed by adjudication order, and the dispute is carried in an appeal if either party is aggrieved. The provisions under GST law on demands, adjudication, appeals, revision and recovery action have been subjected to threadbare analysis with the help of established jurisprudence and principles evolved over the years
Taxmann's GST Law & Practice is a unique/concise book on the GST Laws (i.e., Statutory Portion & Case Laws). Coverage of the book is as follows:
• Central Goods and Services Tax Act 2017 (CGST)
• Integrated Goods and Services Tax Act 2017 (SGST)
• Goods and Services Tax (Compensation to States) Act 2017
• Classification of Goods & Services
What sets it apart is the 'unique way of presenting' the compendium of 'updated, amended & annotated' text of the CGST & SGST Acts along with relevant Rules, Notifications, Forms, Circulars, Clarifications, and Case Laws. In other words, read the Section & get the following:
• Text of the relevant Rules & Notifications
• The gist of the relevant Circulars
• Date of enforcement of provisions
• Allied Laws referred to in the provision
• Gist of relevant Case Laws with an easy-to-understand summary
This book also includes Case Laws on the classification of goods & services under the GST regime in a separate division.
The Present Publication is the 2nd Edition, amended up to July 2021, authored by CA (Dr.) Arpit Haldia & CA Mohd. Salim, with the following noteworthy features:
• [Taxmann's series of Bestseller Books] on GST Laws
• [Follows the six-sigma approach] to achieve the benchmark of 'zero error.'
The detailed contents of the book are as follows:
• Central Goods & Services Tax Act 2017
◦ Arrangement of Sections
◦ Arrangement of Rules
◦ Text of the Central Goods & Services Tax Act, 2017
◦ Removal of Difficulties Order
◦ Text of Provisions of Allied Acts referred to in Central Goods & Services Tax Act, 2017
◦ Subject Index
• Integrated Goods & Services Tax Act 2017
◦ Arrangement of Sections
◦ Arrangement of Rules
◦ Text of the Integrated Goods & Services Tax Act, 2017
Subject Index
• Goods and Services Tax (Compensation to States) Act 2017
◦ Arrangement of Sections
◦ Text of the Goods and Services Tax (Compensation to States) Act, 2017
◦ Subject Index
• Classification of Goods & Services
◦ Classification of Goods
◦ Classifications of Services
This standard provides guidance on accounting for property, plant and equipment (PPE), which typically constitute a significant portion of total assets. It discusses capitalization of expenditures on PPE, depreciation, retirement and disposal of PPE. These have a material impact on balance sheet and profit and loss statement. The standard scopes in tangible items held for use in production/supply of goods/services, rental to others or for administrative purposes, which are expected to be used for more than one period.
GST Exports-Imports & Deemed Exports is a harmonious blend of the following laws:
• GST
• Customs
• Foreign Trade Policy
• Allied Laws
This book aims to consolidate & explain different provisions of the law and subsequent procedural changes such as Notifications, Circulars, Instructions and Trade Notices issued by CBIC and DGFT, along with relevant Advance Rulings with regards to Imports, Exports, Deemed Exports under different laws.
This book is intended to help the trade and industry dealing with exports, imports and deemed exports for compliance with the legal requirements and avail the benefits under various provisions of the Foreign Trade Policy, Customs and GST laws with better understanding and appreciation of the intricacies.
The Present Publication is the 2nd Edition, authored by Kaza Subrahmanyam & T.N.C. Rajagopalan, with the following coverage:
• [Conceptual Understanding of provisions of Imports and Exports] of Goods & Services
• [Meaning of Zero Rated Supply along with Refunds] for Physical Exports and Deemed Exports under GST
• [Treatment of supplies by and to EOU/SEZ unit or SEZ Developer/FTWZ] along with Special Exemptions/Concessions and procedural requirements
• [Foreign Trade Policy] under GST
Guide to Customs Valuation is a complete and comprehensive commentary on laws relating to valuation under Customs laws. It is a brief, concise and handy reference book, which provides the updated and simplified analysis of provisions to determine valuation under the Customs laws.
This book will be helpful for Customs Consultants, Advocates, Corporate Managers & Departmental Officers.
This book is divided into two parts:
• Valuation of Imported Goods
• Valuation of Export Goods
The Present Publication is the Latest Edition, authored by H.K. Maingi, amended up to July 2021, with the following noteworthy features:
• [Conceptual Understanding of Valuation] Conceptual understanding of provisions of Valuation under Section 14 of Customs Act and Customs Valuation (Determination of Value of Export Goods) Rules, 2007
• [Valuation] Valuation of Imported Goods & Exported Goods, Valuation in case of High Sea Sales & related persons, Valuation of capital goods on debonding, etc.
• [Various Additions in Transaction Value] Various additions in Transaction Value such as Brokerage, Service Charge, Transportation, etc.
• [Other Concepts] Concepts of related persons, under-invoicing and over-invoicing, Special Valuation Branch, etc.
This edition covers everything you need to understand about the provisions of Valuation under Customs in a subtle and simplified language.
The detailed coverage of the book is as follows:
• Introduction
• Valuation of Imported Goods
◦ Transaction Value
◦ Transaction Value to be Accepted in the Absence of Condition and Restriction under Rule 3(2)
◦ Contract Prices and Transaction Value
◦ High Sea Sales and Transaction Value
◦ Related Persons
◦ Transaction Value of Identical or Similar Goods and Contemporaneous Imports
◦ Deductive Value
◦ Computed Value
◦ Residual Method
◦ Reliance on Foreign Journals indicating International Prices for Determining Assessable Value
◦ Addition to Transaction Value Royalty, Licence and Technical Know-How Fees
◦ Other Addition to Transaction Value
◦ Declaration by the Importer
◦ Rejection of Declared Value
◦ Investigation by Special Valuation Branch
• Valuation of Export Goods
◦ Export Valuation
◦ Under-Invoicing and Over-Invoicing of Exports
◦ Customs Valuation (Determination of Value of Export Goods) Rules, 2007
◦ Inclusion/Exclusion Duty Element from Cum Duty Price
◦ Valuation of Goods Sold in DTA from EOU and Debonding of Capital Goods from EOU
Taxmann's MCQs and Integrated Case Studies on Corporate & Economic LawsTaxmann
MCQs & Integrated Case Studies on Corporate & Economic Laws are prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the entire revised, new syllabus as per ICAI.
The Present Publication is the 6th Edition & Updated till 30th April 2021 for CA-Final | New Syllabus, with the following noteworthy features:
• Strictly as per the New Syllabus of ICAI
• [Knowledge Based & Application Based MCQs] as per the pattern applicable for the exams
• Includes the following types of MCQs in a Separate Section in Each Chapter:
◦ RTPs & MTPs
◦ Past Exam Questions
• [Most Updated & Amended] This book is updated & amended as per the following:
◦ Companies (Amendment) Act, 2020
◦ Companies (Appointment and Qualifications of Directors) 5th Amendment Rules, 2020
◦ Schedule V of the Companies Act, 2013
◦ Master Directions – External Commercial Borrowings (Updated as of 12th April 2021)
◦ Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2021
◦ Foreign Contribution (Regulation) Amendment Act, 2020
◦ Arbitration and Conciliation (Amendment) Act, 2021
◦ Insolvency and Bankruptcy (Amendment) Ordinance, 2021
Also Available:
• [7th Edition] of Taxmann’s Corporate & Economic Laws (New Syllabus)
• [7th Edition] of Taxmann’s CRACKER cum Exam Guide on Corporate & Economic Laws (New Syllabus)
• Taxmann’s Combo for Textbook + Cracker + MCQs & Integrated Case Studies + Class Notes
Contents of this book are as follows:
• Appointment and Qualifications of Directors
• Meeting of the Board and its Powers
• Appointment and Remuneration of Managerial Personnel
• Inspection, Inquiry and Investigation
• Compromises, Arrangements and Amalgamations
• Prevention of Oppression & Mismanagement
• Winding Up
• Companies Incorporated Outside India
• Miscellaneous Provisions
• Adjudication and Special Courts
• NCLT and NLCAT
• Corporate Secretarial Practice
• Securities Contracts (Regulation) Act, 1956 and SCR Rules, 1957 | Deleted from Syllabus
• Securities and Exchange Board of India Act, 1992 & SEBI (LODR) Regulations, 2015
• Foreign Exchange Management Act, 1999
• Securitization and Reconstruction of Financial Assets and Enforcement of Securities Interest Act, 2002 (SARFESI Act, 2002) | Deleted from Syllabus
• Prevention of Money Laundering Act, 2002
• Foreign Contribution (Regulation) Act, 2010
• Arbitration and Conciliation Act, 1996
• Insolvency and Bankruptcy Code, 2016
• Integrated Case Studies
Taxmann’s CRACKER for Corporate & Economic Laws is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the entire revised, new syllabus as per ICAI.
The Present Publication is the 7th Edition & Updated till 30th April 2021 for CA-Final | New Syllabus, authored by Pankaj Garg, with the following noteworthy features:
• Strictly as per the New Syllabus of ICAI
• [600+ Questions and Case Studies] with complete answers
• Coverage of this book includes:
• All Past Exam Questions
▪ CA Final July 2021 (New Syllabus) – Suggested Answers
◦ Questions from RTPs and MTPs of ICAI
• [Chapter-wise] marks distribution for Past Exams
• [Most Updated & Amended] This book is updated & amended as per the following:
◦ Companies (Amendment) Act, 2020
◦ Companies (Appointment and Qualifications of Directors) fifth Amendment Rules, 2020
◦ Schedule V of the Companies Act, 2013
◦ Master Directions – External Commercial Borrowings (Updated as of 12th April 2021)
◦ Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2021
◦ Foreign Contribution (Regulation) Amendment Act, 2020
◦ Arbitration and Conciliation (Amendment) Act, 2021
◦ Insolvency and Bankruptcy (Amendment) Ordinance, 2021
Also Available:
• [7th Edition] of Taxmann’s Corporate & Economic Laws (New Syllabus)
• [6th Edition] of Taxmann’s MCQs & Integrated Case Studies on Corporate & Economic Laws (New Syllabus)
• Taxmann’s Combo for Textbook + Cracker + MCQs & Integrated Case Studies
Contents of this book are as follows:
• Appointment and Qualifications of Directors
• Meeting of the Board and its Powers
• Appointment and Remuneration of Managerial Personnel
• Inspection, Inquiry and Investigation
• Compromises, Arrangements and Amalgamations
• Prevention of Oppression & Mismanagement
• Winding Up
• Companies Incorporated Outside India
• Miscellaneous Provisions
• Adjudication and Special Courts
• National Company Law Tribunal and Appellate Tribunal
• Corporate Secretarial Practice – Drafting of Notices, Resolutions, Minutes & Reports
• Securities Contracts (Regulation) Act, 1956 and SCR Rules, 1957 (Deleted from syllabus)
• Securities and Exchange Board of India Act, 1992 & SEBI (LODR) Regulations, 2015
• Foreign Exchange Management Act, 1999
• Securitization and Reconstruction of Financial Assets and Enforcement of Securities Interest Act, 2002 (SARFESI Act, 2002)
• Prevention of Money Laundering Act, 2002
• Foreign Contribution (Regulation) Act, 2010
• Arbitration and Conciliation Act, 1996
• Insolvency and Bankruptcy Code, 2016
FEMA & FDI Ready Reckoner provides complete and accurate information about all provisions of the Foreign Exchange Management Act, 1999 (FEMA). It also includes guidance on all practical issues faced by companies and FEMA professionals.
Key features of this book are as follows:
• Topic-wise commentary on FEMA
• Analysis of all provisions of FEMA with relevant Rules, Judicial Pronouncements, Circulars, Notifications and Master Directions issued by Reserve Bank of India
• Law Relating to the following
◦ Prevention of Money Laundering Act
◦ Foreign Contribution (Regulation) Act
◦ COFEPOSA
The Present Publication is the 15th Edition, and it is amended up to 30th June 2021. The coverage of this book is as follows:
• FEMA – Overview
• Authorised Person under FEMA
• Account in India by Person Resident out of India
• Accounts of Indian Residents in Foreign Currency
• Receipt and Payment in Foreign Exchange
• Realisation, Repatriation and Surrender of Foreign Exchange
• Money Changing Activities
• Money Transfer Service Scheme (MTSS)
• Possession and Retention of Foreign Currency
• Export and Import of Currency or Currency Notes
• Remittances on Current Account
• Liberalised Remittance Scheme (LRS)
• Export of Goods and Services
• Import of Goods and Services
• Project Exports and Service Exports
• Foreign Exchange Rates
• Overview of Capital Account Transactions
• Foreign Investment in India
• FDI in Indian Company
• Section Wise FDI Policy at a Glance
• FDI – Downstream Investment, i.e. Indirect Investment
• FDI through Rights, Bonus, Sweat Equity or Merger/Amalgamation
• FDI – Transfer of Securities
• FDI in LLP
• FDI in GDR/ADR
• Investment by NRI or OCI
• FDI in Startup Company
• Investment by Foreign Portfolio Investors
• FDI in Investment Vehicle
• FDI by FVCI
• FDI – Investment in Securities by Funds, Foreign Central Bank, etc.
• Investment by Indian Entity in JV/WOS Abroad
• Guarantees
• Insurance
• Borrowing and Lending in Foreign Currency
• Borrowing and Lending in Indian Rupees
• Foreign Investment in Debt Instruments
• External Commerical Borrowings
• Trade Credit (TC) and Structured Obligations
• Acquisitions and Transfer of Immovable Property in India
• Acquisition and Transfer of Immovable Property out of India
• Remittance of Assets
• Branch/LO/Project Office in India by Foreign Entities
• Indian Depository Receipts
• Risk Management and Inter-Bank Dealings
• VOSTRO Account of Non-Resident Exchange Houses
• Industrial Policy of Government of India
• Enforcement of FEMA
• Penalties under FEMA
• Appeals under FEMA
• Compounding of Contraventions under FEMA
• Prevention of Money Laundering Act
• Foreign Contribution (Regulation) Act (FCRA)
• COFEPOSA, 1974
This book provides a para-wise commentary on Companies (Auditor’s Report) Order. It is a complete guide on the applicability and the matters that need to be reported by an Auditor on CARO.
This book is divided into three divisions:
• CARO Reporting under CARO, 2020 (Applicable from Financial Year 2021-22)
• CARO Report on Consolidated Financial Statements under CARO, 2020
• CARO Reporting under CARO, 2016 (Applicable for Financial Year 2021-22)
This book will be helpful for Auditors
The Present Publication is the 8th Edition, amended up to 30th June 2021, authored by CA Srinivasan Anand G., with the following noteworthy features:
• [FAQs & Case Studies]
◦ CARO 2016
◦ CARO 2020
• [Amended Schedule II] Related disclosure requirements
• [Clause-wise Ready Reckoner] on CARO 2020
• Review of earlier versions of CARO to do a quick comparison(s)
• [In a Nushell] CARO 2020
• Relevant Provisions of Companies Act, 2013
Taxmann's Indian Accounting Standards (Ind AS)Taxmann
Indian Accounting Standards (Ind AS) contains the updated Indian Accounting Standards issued under the Companies (Indian Accounting Standard) Rules, 2021.
It provides a complete understanding of the definitions, entities liable to apply Ind AS, and exemptions.
The Present Publication is the 2nd Edition, authored by Taxmann’s Editorial Board, updated till 30th June 2021, with the following noteworthy features:
• [Text of Indian Accounting Standard (Ind AS)] notified under Companies (Indian Accounting Standard) Rules, 2021;
• [Guide for Definitions] in Indian Accounting Standards
• [Guide on Applicability] of Indian Accounting Standards
• [Guide on Obligations to Comply with] in Indian Accounting Standards
• [Guide on Exemptions/Relaxations] in Indian Accounting Standards
The contents of the book are as follows:
• Arrangement of Rules
◦ Short Title and Commencement
◦ Definitions
◦ Applicability of Accounting Standards
◦ Obligation to Comply with Indian Accounting Standards (Ind AS)
◦ Exemptions
• General Instructions
• Indian Accounting Standards (Ind AS)
Taxmann's Indian Competition Law is a section-wise commentary on Competition Law. What sets this book apart is the unique combination of the study of both substantive and procedural elements of Competition Law in India.
The objective of this book is three-fold:
• Focusing on Indian Competition Law, elucidating the Indian jurisprudence and then comparing it with positions taken by European Union (EU) and the United States
• This book does not get restricted to the major provisions/broader issues of competition law but also highlights economic, technical and administrative concepts/issues that are relevant in the practical application and interpretation of competition law
• This book does not become a technical treatise but a document that a wider audience can read and understand, including lawyers, judges, academicians, lawmakers, market regulators, & entrepreneurs.
The Present Publication is the Latest Edition, authored by Adv. Gautam Shahi & Dr. Sudhanshu Kumar, amended up to 30th May 2021, with the following noteworthy features:
• [Detailed Study on Fundamental Issues] including:
o Anti-Competitive Agreements
o Abuse of Dominant Position
o Combinations (Acquisitions and Mergers)
• [Evolution of Competition Jurisprudence] in India
• [Comparitive Assessment] of major issues in Indian competition law with vis-à-vis EU, UK, and the USA
• [Exhaustive Analysis] on Rules, Regulations, Guidance issued by CCI & Case Laws decided by the CCI, COMPAT (now NCLAT), High Courts, and the Supreme Court
• [Interaction of Competition Act with other Laws] such as:
o Administrative Law
o Intellectual Property Laws
o Telecom Laws
Tax Practice Manual is an exhaustive (2,100+ pages), amended (by the Finance Act, 2021) & practical guide (330+ case studies) for Tax Professionals.
This book will be helpful for the Chartered Accountants, Lawyers/Advocates, Tax Practitioners to assist them in their day-to-day tax works.
This book is divided into two parts:
• Law Relating to Tax Procedures (covering 25+ topics)
• Case Studies (covering 35+ topics)
The Present Publication is the 7th Edition, authored by Gabhawala & Gabhawala, as amended by the Finance Act 2021, with the following noteworthy features:
• Law Relating to Tax Procedures
◦ [Lucid Explanation, in a Practical Manner, with Checklists & necessary Tips] for the law relating to Tax Procedure
◦ [Exhaustive Coverage of Case Laws]
◦ [Fine Prints & Unwritten Lines] are explained in a lucid manner
• Tax Practice
◦ [Elaborated & Threadbare Analysis] of every aspect of Tax Practice
• Case Studies
◦ [330+ Case Studies] to deal with real-life animated situations/problems faced by tax practitioners
• Draft Replies
◦ For the Notices sent by the Department
◦ Petitions to the Department
• Drafting & Conveyancing
◦ [Complete Guide to Drafting of Deeds & Documents] covering
◦ Affidavits
◦ Wills
◦ Special Business Arrangements
◦ Family Arrangements
◦ Power of Attorney
◦ Lease, Rent & Leave and Licenses
◦ Indemnity and Guarantee
◦ Charitable Trust Deeds, etc.
The contents of this book are as follows:
• Law Relating to Tax Procedures
◦ Tax Practice
◦ Pre-assessment Procedures
◦ Assessment
◦ Appeals
◦ Interest, Fees, Penalty and Prosecution
◦ Refunds
◦ Settlement Commission – ITSC, Interim Board for Settlement
◦ Summons, Survey, Search
◦ TDS and TCS
◦ Recovery of Tax
◦ Special Procedures
◦ Approvals
◦ STT, DDT, Tax on Liquidation, Reduction and Buy Back, MAT, AMT and WT
RTI, Ombudsman
◦ Drafting of Deeds
◦ Agreement, MoU
◦ Gifts, Wills, Family Arrangements
◦ Power of Attorney, etc.
◦ Lease, Rent, License, etc.
◦ Sale/Transfer of Properties
◦ Tax Audit
◦ Income Computation & Disclosure Standards
◦ Real Estate (Regulation and Development) Act, 2016 (RERA)
◦ E-Proceedings under the Income Tax Act, 1961
◦ Prohibition of Benami Property Transactions Act, 1988
• Case Studies
◦ Tax Practice
◦ Pre-Assessment Procedures
◦ Assessment – Principles and Issues
◦ Rectification of Mistake
◦ Revision
◦ Appeals to CIT (Appeals)
◦ Appeals to – ITAT – High Court – Supreme Court
◦ Interest Payable by Assessee
◦ Penalties
◦ Prosecution
◦ Refunds
◦ Settlement of Cases
◦ Survey
◦ Search & Seizure
◦ Tax Deduction at Source
◦ Recovery of Tax
◦ Trust, Mutuality, Charity
◦ Firm
◦ LLP – Limited Liability Partnership
◦ Right to Information – RTI
◦ Agreement, MoU
◦ AOP – Association of Persons
◦ HUF – Hindu Undivided Family
◦ Gifts
◦ Wills
◦ Family Arrangements
◦ Power of Attorney
◦ Indemnity and Guarantee
◦ Lease, Rent, Leave and License
◦ Sale/Transfer of Properties
◦ Tax Audit
This document is the contents page and introduction for a book on Competition Law in India published by Taxmann Publications Pvt. Ltd. It provides an overview of the book's organization, outlines the various divisions covering the Competition Act of 2002 and associated rules and regulations, and includes standard copyright and disclaimer information for publications.
Taxmann's CLASS NOTES | Direct Tax Laws and International TaxationTaxmann
Taxmann’s CLASS NOTES for Direct Tax Laws & International Taxation is a one-stop solution to conquer the vast subject of Direct Taxation with ease. The objective behind this book is to minimize the need to consult multiple voluminous books while revising the day before the exam.
This book aims at providing all concepts in a simple language, with proper linking and a smart sequential approach. It also explains the provision of the law without resorting to paraphrasing of sections or legal jargons.
The Present Publication is the 2nd Edition (For New Syllabus) & Updated till 30th April 2021, authored by CA V. Rahul Agarwal, with the following noteworthy features:
• Strictly as per the New Syllabus of ICAI
• [Pictorial Presentation/Charts with Handwritten Fonts] are used in the book for easy understanding of theoretical concepts
• [Multi-Colour Coded Book] which follows the below structure:
◦ Blue – Heading
◦ Black – Main Content
◦ Red – Summarised version of the main content
◦ Green – Amendments applicable for the examination
◦ Yellow Highlights – Key adjustments to be highly cautious of; ‘The Accident-Prone Zones’
◦ Blue Boxes – Significant selected Case Laws provided by ICAI
◦ Green Boxes – Authors personal notes for better understanding and clarity
• [Amendments for November 2021 Examination] are provided at the end of the module
Also Available:
• [65th Edition] of Taxmann’s Direct Taxes Law & Practice with special reference to Tax Planning
• [2nd Edition] of Taxmann’s Direct Tax Laws & International Taxation (2 Vols.)
• [2nd Edition] of Taxmann’s CRACKER cum Compiler – Direct Tax Laws & International Taxation
Taxmann's Problems & Solutions for Direct Tax Laws & International TaxationTaxmann
Taxmann's PROBLEMS & SOLUTIONS for Direct Tax Laws & International Taxation is a compilation of questions & MCQs (prepared using handwritten fonts) from the educational materials, RTPs, MTPs and past examination papers of both old & new syllabus of ICAI (up to 30th April 2021). These are aligned with provisions applicable for Nov. 2021 Exams and are arranged Topic-wise & Chapter-wise with proper reference to the paper as well as attempt for convenience and trend analysis.
The Present Publication is the 2nd Edition (For New Syllabus) & Updated till 30th April 2021, authored by CA V. Rahul Agarwal, with the following noteworthy features:
• [Coverage of All Questions & MCQs] in handwritten fonts
◦ For Old/New Syllabus; issued up to 30th April 2021, from the following:
▹ Educational Material of ICAI
▹ RTPs & MTPs of ICAI
▹ Past Examination Papers of ICAI
◦ The above Questions & MCQs are aligned with applicable provisions for November 2021 examination
◦ Arranged 'Topic-wise' & 'Chapter-wise' with proper reference to paper as well as attempt for convenience and trend analysis
• [Ready Reckoner for the day before the exam] Special adjustments tested by ICAI have been summarised at the start of the book
Also Available:
• [65th Edition] of Taxmann's Direct Taxes Law & Practice with special reference to Tax Planning
• [2nd Edition] of Taxmann's Direct Tax Laws & International Taxation (2 Vols.)
• [2nd Edition] of Taxmann's CRACKER cum Compiler – Direct Tax Laws & International Taxation
The contents of the book are as follows:
• Summary of Special Adjustments
• Part A – Direct Taxation
◦ Basics of Income Tax
◦ Special Tax Regime
◦ Taxation of Agriculture Income
◦ Income from Salary
◦ Income from House Property
◦ Profits and Gains of Business or Profession
◦ Capital Gains
◦ Taxation of Business Re-Organisations
◦ Taxation of Distribution to Owners
◦ Income from Other Sources
◦ Taxation of Dividends & Income from Units
◦ Comprehensive Questions
◦ Assessment of Firms & LLP
◦ Assessment of AOP & BOI
◦ Assessment of Non-Profit Organization (NPO) & Exit Tax
◦ Assessment of Business Trust
◦ Assessment of Other Persons
◦ Taxation of Unexplained Income
◦ Clubbing of Income
◦ Set-Off and Carry Forward of Losses
◦ Exemptions & Sec. 10AA Deductions
◦ Chapter VI-A Deduction
◦ Minimum Alternate Tax [Section 115JB] & Alternate Minimum Tax [Section 115JC]
◦ TDS & TCS
◦ Payment of Taxes & Return Filing
◦ Assessment Procedure
◦ Appeals & Revisions
◦ Settlement Commission
◦ Tax Planning, Avoidance & Evasion
◦ Penalties, Offence & Prosecution
◦ Liability in Special Cases
◦ Statement of Financial Transactions (SFT) & Miscellaneous Provisions
• Part B – International Taxation
◦ Transfer Pricing & Related Provisions
◦ Residential Status & Scope of Total Income
◦ Non-Resident Taxation
• Part C – Suggested Answers (Amended as Applicable for A.Y. 2021-22)
Taxmann's 20 REVISED DUE DATES under Income-tax ActTaxmann
In view of the COVID-19 pandemic, the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TLA Act, 2020) has extended various due dates of compliances. The due dates so extended by the TLA Act, 2020 have been extended again on multiple occasions by the CBDT. The CBDT has again extended the due dates for certain compliances and has also announced to provide tax exemption for the expenditure incurred by the taxpayers on COVID-19 treatment. Further, the ex-gratia or any compensation received by the family members of any person who succumbed to COVID-19 will be exempt from tax. The impact of new notifications and circulars on various time barring dates and certain compliance of the Income-tax Act are discussed in the below paragraph.
Taxmann's MCQs and Integrated Case Studies on Advanced Auditing and Professio...Taxmann
1. ABC Ltd is a leading pharmaceutical company acquired by XYZ Ltd 5 years ago. XYZ Ltd holds 75% shares of ABC Ltd.
2. The governments of Punjab, Haryana and Rajasthan collectively hold 51.5% shares of XYZ Ltd.
3. The auditor of ABC Ltd, Mr. Shyam, resigned on 29th Oct 2020 due to medical reasons but failed to inform the authorities.
4. RMT & Co was appointed to fill the casual vacancy created by Mr. Shyam's resignation as statutory auditor of ABC Ltd.
Taxmann's CRACKER | Advanced Auditing & Professional EthicsTaxmann
Taxmann’s CRACKER for Advanced Auditing & Professional Ethics is prepared exclusively for the requirement of the Final Level of Chartered Accountancy Examination. It covers the entire revised, new syllabus as per ICAI.
The Present Publication is the 8th Edition & Updated till 30th April 2021 for CA-Final | New Syllabus, with the following noteworthy features:
• Strictly as per the New Syllabus of ICAI
• [1,000+ Questions and Case Studies] with complete answers
• [ICAI Examiner Comments] along with Past Exam Questions are included
• Coverage of this book includes:
◦ All Past Exam Questions
▪ CA Final November 2020 (New Syllabus) – Suggested Answers
▪ CA Final January 2021 (New Syllabus) – Suggested Answers
◦ Questions from RTPs and MTPs of ICAI
• [Point wise] answers for easy learning
• [Chapter-wise] marks distribution for Past Exams
• [Most Updated & Amended] This book is updated & amended as per the following:
◦ Companies (Audit and Auditor’s) Amendment Rules, 2021
◦ Companies (Amendment) Act 2020
◦ Companies (Auditor’s Report) Order 2020
◦ SEBI (LODR) Regulation 2015
◦ Form 3CD and Form GSTR 9C (Revised)
◦ Finance Act 2021
◦ Revised Code of Ethics
◦ Revised Statement of Peer Review 2020
Also Available:
• [8th Edition] of Taxmann’s Textbook for Advanced Auditing & Professional Ethics (New Syllabus)
• [6th Edition] of Taxmann’s MCQs & Integrate Case Studies on Advanced Auditing & Professional Ethics (Old/New Syllabus)
• [1st Edition] Taxmann’s Quick Revision Charts for Advanced Auditing & Professional Ethics
• Taxmann’s Combo for Textbook + Cracker + MCQs & Integrated Case Studies
The contents of the book are as follows:
• Quality Control and Engagement Standards
• Audit Planning, Strategy and Execution
• Risk Assessment and Internal Control
• Audit in an Automated Environment
• Professional Ethics
• Company Audit
• Audit Reports
• CARO 2020
• Audit of Consolidated Financial Statements
• Audit of Dividend
• Audit Committee and Corporate Governance
• Liabilities of Auditors
• Internal Audit
• Management and Operational Audit
• Audit under Fiscal Laws
• Due Diligence, Investigation & Forensic Audit
• Peer Review & Quality Review
• Audit of Banks
• Audit of Non-Banking Finance Companies
• Audit of Insurance Companies
• Audit of Public Sector Undertakings
• Questions on Ind-AS
• Questions on Schedule III
Safeguarding Against Financial Crime: AML Compliance Regulations DemystifiedPROF. PAUL ALLIEU KAMARA
To ensure the integrity of financial systems and combat illicit financial activities, understanding AML (Anti-Money Laundering) compliance regulations is crucial for financial institutions and businesses. AML compliance regulations are designed to prevent money laundering and the financing of terrorist activities by imposing specific requirements on financial institutions, including customer due diligence, monitoring, and reporting of suspicious activities (GitHub Docs).
Pedal to the Court Understanding Your Rights after a Cycling Collision.pdfSunsetWestLegalGroup
The immediate step is an intelligent choice; don’t procrastinate. In the aftermath of the crash, taking care of yourself and taking quick steps can help you protect yourself from significant injuries. Make sure that you have collected the essential data and information.
Genocide in International Criminal Law.pptxMasoudZamani13
Excited to share insights from my recent presentation on genocide! 💡 In light of ongoing debates, it's crucial to delve into the nuances of this grave crime.
Corporate Governance : Scope and Legal Frameworkdevaki57
CORPORATE GOVERNANCE
MEANING
Corporate Governance refers to the way in which companies are governed and to what purpose. It identifies who has power and accountability, and who makes decisions. It is, in essence, a toolkit that enables management and the board to deal more effectively with the challenges of running a company.
Business law for the students of undergraduate level. The presentation contains the summary of all the chapters under the syllabus of State University, Contract Act, Sale of Goods Act, Negotiable Instrument Act, Partnership Act, Limited Liability Act, Consumer Protection Act.
The Future of Criminal Defense Lawyer in India.pdfveteranlegal
https://veteranlegal.in/defense-lawyer-in-india/ | Criminal defense Lawyer in India has always been a vital aspect of the country's legal system. As defenders of justice, criminal Defense Lawyer play a critical role in ensuring that individuals accused of crimes receive a fair trial and that their constitutional rights are protected. As India evolves socially, economically, and technologically, the role and future of criminal Defense Lawyer are also undergoing significant changes. This comprehensive blog explores the current landscape, challenges, technological advancements, and prospects for criminal Defense Lawyer in India.
Receivership and liquidation Accounts
Being a Paper Presented at Business Recovery and Insolvency Practitioners Association of Nigeria (BRIPAN) on Friday, August 18, 2023.
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About the Author I-5
CHAPTER 1
INTRODUCTION 1
CHAPTER 2
AN OVERVIEW TO GST 3
CHAPTER 3
PERSON LIABLE TO PAY TAX IN GST 7
CHAPTER 4
REGISTRATION IN GST 41
CHAPTER 5
WHAT IS SUPPLY 59
CHAPTER 6
TIME OF SUPPLY OF GOODS 105
CHAPTER 7
TIME OF SUPPLY OF SERVICES 116
CHAPTER 8
VALUE OF SUPPLY 127
CHAPTER 9
PLACE OF SUPPLY 142
CHAPTER 10
DETERMINATION OF SUPPLY IN THE COURSE OF
INTER-STATE TRADE OR COMMERCE OR INTRA-
STATE SUPPLIES 175
I-7
Contents
6. CHAPTER 11
JOB WORK 185
CHAPTER 12
INVOICE, CREDIT AND DEBIT NOTES 194
CHAPTER 13
INPUT TAX CREDIT 211
CHAPTER 14
PAYMENT OF TAXES 247
CHAPTER 15
BRIEF ABOUT PERSONS REQUIRING MANDATORY
REGISTRATION 256
CHAPTER 16
COMPOSITION LEVY - FOR SUPPLIER OF GOODS AND FOR
PERSONS ENGAGED IN MAKING SUPPLIES REFERRED
TO IN CLAUSE (b) OF PARAGRAPH 6 OF SCHEDULE II 278
CHAPTER 17
RETURNS 287
CHAPTER 18
ASSESSMENT 301
CHAPTER 19
REFUND 305
CHAPTER 20
ACCOUNTS AND RECORDS 330
CHAPTER 21
E-WAY BILL 336
CHAPTER 22
ADVANCE RULING 363
CHAPTER 23
COMPOSITION SCHEME FOR SERVICES OR MIXED
SUPPLIERS 369
CHAPTER 24
DEMAND AND RECOVERY 372
CHAPTER 25
PENALTY 386
CHAPTER 26
RULE 86B - PAYMENT OF 1% OF OUTPUT LIABILITY
IN CASH 393
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I-8 #/.4%.43
7. PART A
APPLICATION FOR REGISTRATION
Question 54: How many registrations can a person obtain
on a single PAN in each State or a Union territory?
Answer : !
PERSON
CAN
OBTAIN
A
SINGLE
REGISTRATION
IN
EACH
3TATE
OR
A
5NION
TERRITORY
ON
A
SINGLE
0ERMANENT
!CCOUNT
.UMBER
Question 55: Whether a person can obtain multiple registra-
tions on a single PAN in a single State or Union territory?
Answer : Vide #'34
!MENDMENT
!CT
12. Question 57: What would be the treatment of supply of
goods or services or both between person having separate
registrations under common PAN in the same State/Union
territory or different States/Union territories?
Answer : !LL
THESE
BUSINESSES
REGISTERED
SEPARATELY
WHETHER
IN
SAME
3TATE
OR
5NION
TERRITORY
OR
DIFFERENT
3TATES
OR
5NION
TERRITORIES
WOULD
BE
TREATED
AS
DISTINCTSEPARATE
PERSONS
UNDER
'34
AND
WOULD
HAVE
TO
CHARGE
TAX
ON
THE
SUPPLY
OF
GOODS
OR
SERVICES
OR
BOTH
AMONGST
THEM-
SELVES
13. IN
THE
SAME
MANNER
AS
TAX
IS
CHARGED
BY
THEM
ON
SUPPLY
OF
GOODS
OR
SERVICES
OR
BOTH
TO
A
THIRD
PERSON
Question 58: Whether a person can get himself registered
undertheActwithouthavingaPermanent AccountNumber?
Answer : !
PERSON
SHOULD
MANDATORILY
HAVE
0ERMANENT
!CCOUNT
.UMBER
ISSUED
UNDER
THE
)NCOME
4AX
!CT
IN
ORDER
TO
BE
ELIGIBLE
FOR
GRANT
OF
REGISTRATION
Question 59: Is there any exception for a person being
registeredundertheActwithouthavingaPermanentAccount
Number?
Answer:OLLOWING
PERSONS
WOULD
NOT
BE
REQUIRED
TO
HAVE
A
0ERMANENT
!CCOUNT
.UMBER
FOR
BEING
REGISTERED
UNDER
THE
!CT
a
.ON
RESIDENT
TAXABLE
PERSON
18. AS
MAY
BE
NOTIlED
BY
THE
#OMMISSIONER
Question 61: What would be the time limit for submission of
application for registration?
Answer:!N
APPLICATION
FOR
REGISTRATION
HAS
TO
BE
SUBMITTED
WITHIN
THIRTY
DAYS
FROM
THE
DATE
ON
WHICH
THE
PERSON
BECOMES
LIABLE
TO
REGISTRATION
42
2%')342!4)/.
).
'34
19. Question 62: Is there any different time limit for submission
of application for registration for Casual Taxable Person and
Non-resident Taxable Person?
Answer : 9ES
20. A
PERSON
WHO
IS
A
NON
RESIDENT
TAXABLE
PERSON
OR
CASUAL
TAXABLE
PERSON
SHALL
APPLY
FOR
REGISTRATION
AT
LEAST
lVE
DAYS
PRIOR
TO
THE
DATE
OF
COMMENCEMENT
OF
BUSINESS
Question 63: What would be the consequences of submis-
sion of application of registration beyond the period of thirty
days from the date on which the person becomes liable for
registration or otherwise?
Answer : (E
WILL
NOT
BE
ALLOWED
BENElT
OF
)NPUT
4AX
#REDIT
IN
RESPECT
OF
INPUTS
HELD
IN
STOCK
AND
INPUTS
CONTAINED
IN
SEMI
lNISHED
OR
lNISHED
GOODS
HELD
IN
STOCK
AS
ON
THE
DATE
WHEN
HE
BECAME
LIABLE
FOR
REGISTRATION
4HE
!CT
ONLY
PROVIDES
FOR
THE
ALLOWABILITY
OF
)NPUT
4AX
#REDIT
IN
RESPECT
OF
INPUTS
HELD
IN
STOCK
AND
INPUTS
CONTAINED
IN
SEMI
lNISHED
OR
lNISHED
GOODS
HELD
IN
STOCK
23. Question 66 : What would be the effective date of registration
for a person applying for new registration?
Answer : 4HE
ANSWER
TO
THE
ABOVE
QUESTION
CAN
BE
DIVIDED
INTO
TWO
SEPARATE
CATEGORIES
a
!PPLICATION
FOR
REGISTRATION
HAS
BEEN
SUBMITTED
WITHIN
THIRTY
DAYS
FROM
THE
DATE
ON
WHICH
THE
PERSON
BECOMES
LIABLE
FOR
REGISTRATION
4HE
REGISTRATION
SHALL
BE
EFFECTIVE
FROM
THE
DATE
ON
WHICH
THE
PERSON
BECOMES
LIABLE
FOR
REGISTRATION
b
!PPLICATION
FOR
REGISTRATION
HAS
BEEN
SUBMITTED
AFTER
THIRTY
DAYS
FROM
THE
DATE
ON
WHICH
THE
PERSON
BECOMES
LIABLE
FOR
REGISTRATION
7HERE
AN
APPLICATION
FOR
REGISTRATION
HAS
BEEN
SUBMITTED
BY
THE
APPLICANT
AFTER
THIRTY
DAYS
FROM
THE
DATE
OF
BEING
LIABLE
TO
REGISTRATION
39. Question71:AspertheprovisionsofSection27ofCGSTAct,
2017: Maximum time period for which registration granted
to a casual taxable person is valid for 180 days. Supposedly,
a casual taxable person takes a registration in a state for
participating in an exhibition and exhibition extends beyond
a period of 180 days. Whether he can extend the validity of
registration beyond 180 days.
Answer : #%#
#IRCULAR
.O
58. REGISTRATION
GRANTED
TO
THE
REGISTERED
PERSON
SHALL
BE
LIABLE
TO
BE
CANCELLED
PART B
AMENDMENT TO PARTICULARS
OF REGISTRATION CERTIFICATE
Question 75: What is time limit within which every registered
person is required to inform about any changes in the infor-
mation furnished at the time of registration or subsequently?
Answer : %VERY
REGISTERED
PERSON
IS
REQUIRED
TO
INFORM
ABOUT
ANY
CHANGES
IN
THE
INFORMATION
FURNISHED
AT
THE
TIME
OF
REGISTRATION
OR
SUBSEQUENTLY
59. WITHIN
lFTEEN
DAYS
OF
SUCH
CHANGE
Question 76: Which change to the information furnished at
the time of registration or subsequently would have to be
DSSURYHGEWKHSURSHURI¿FHU
Answer : OLLOWING
CHANGES
IN
THE
INFORMATION
FURNISHED
AT
THE
TIME
OF
REGISTRATION
OR
SUBSEQUENTLY
WOULD
HAVE
TO
BE
APPROVED
BY
THE
PROPER
OFlCER
i
,EGAL
NAME
OF
BUSINESS
2%')342!4)/.
).
'34
47
72. IT
SHALL
BE
CARRIED
OUT
ONLY
AFTER
ONLINE
VERIlCATION
THROUGH
THE
#OMMON
0ORTAL
Question 78: A person has multiple registrations in same
State/Union Territory or in Multiple States/Union Territory
on same Permanent Account Number. Which amendments
FDUULHGRXWLQRQHUHJLVWUDWLRQFHUWL¿FDWHZRXOGEHDSSOLFD-
EOHIRUDOOUHJLVWUDWLRQFHUWL¿FDWHV
Answer : 4HE
CHANGE
RELATING
TO
i
LEGAL
NAME
OF
BUSINESS
ii
ADDITION
81. Question 80: What is the time period, after the expiry of which
amendment requested by the taxable person are deemed to
be approved suo motu.
Answer :
)F
THE
PROPER
OFFICER
FAILS
TO
TAKE
ACTION
91. cation in FORM GST REG-16 on the common portal within a period
of 30 days of the occurrence of the event warranting the cancellation.
It might be difficult in some cases to exactly identify or pinpoint the
day on which such an event occurs. For instance, a business may be
transferred/disposed over a period of time in a piece meal fashion.
In such cases, the 30-day deadline may be liberally interpreted and
the taxpayers application for cancellation of registration may not be
rejected because of the possible violation of the deadline.
4HEREFORE
92. IT
HAS
BEEN
ADVISED
THAT
THE
DAYS
DEADLINE
MAY
BE
LIB-
ERALLY
INTERPRETED
Question 83: What are the particulars and conditions to be
VDWLV¿HGEDUHJLVWHUHGSHUVRQZKLOH¿OLQJDQDSSOLFDWLRQ
for cancellation of registration under the Act?
Answer : 4HE
REGISTERED
PERSON
HAS
TO
SUBMIT
AN
APPLICATION
ELEC-
TRONICALLY
FOR
CANCELLATION
OF
REGISTRATION
CONTAINING
FOLLOWING
DETAILS
a
)NPUTS
HELD
IN
STOCK
OR
INPUTS
CONTAINED
IN
SEMI
lNISHED
OR
lNISHED
GOODS
HELD
IN
STOCK
AND
CAPITAL
GOODS
ON
THE
DATE
FROM
WHICH
CANCELLATION
OF
REGISTRATION
IS
SOUGHT
b
4AX
DUE
TO
BE
PAID
ON
)NPUTS
HELD
IN
STOCK
OR
INPUTS
CONTAINED
IN
SEMI
lNISHED
OR
lNISHED
GOODS
HELD
IN
STOCK
AND
ON
CAPITAL
GOODS
c
$ETAILS
OF
THE
PAYMENT
94. MADE
AGAINST
SUCH
LIABILITY
d
2ELEVANT
DOCUMENTS
IN
SUPPORT
OF
THE
APPLICATION
FOR
CANCELLATION
OF
REGISTRATION
Question 84: In case of death of the registered person, who
FDQ¿OHDSSOLFDWLRQIRUFDQFHOODWLRQRIUHJLVWUDWLRQ
Answer : ,EGAL
HEIR
OF
THE
REGISTERED
PERSON
CAN
lLE
AN
APPLICATION
FOR
CANCELLATION
OF
REGISTRATION
4XHVWLRQ:KDWDUHWKHVLWXDWLRQVZKHUHLQSURSHURI¿FHU
FDQFDQFHOWKHUHJLVWUDWLRQRQDQDSSOLFDWLRQ¿OHGEUHJLVWHUHG
person?
Answer : 2EGISTRATION
MAY
BE
CANCELLED
BY
PROPER
OFlCER
ON
AN
APPLI-
CATION
lLED
BY
THE
REGISTERED
PERSON
IN
FOLLOWING
SCENARIOS
a
THE
BUSINESS
HAS
BEEN
DISCONTINUED
98. Rs. 895 | USD 43
AUTHOR : ARPIT HALDIA
PUBLISHER : TAXMANN
DATE OF PUBLICATION : JULY 2021
EDITION : 10TH EDITION
ISBN NO : 9789390585892
NO. OF PAGES : 404
BINDING TYPE : PAPERBACK
ORDER NOW
GST
Made Easy
Description
GST Made Easy provides an Updated, Comprehensive Simplified Analysis
of each provision of the GST Law. The objective behind this book is that the
understanding of GST should be as easy as ABC. This book provides answers to
all your practical queries on GST.
The Present Publication is the 10th Edition, authored by CA (Dr.) Arpit Haldia
updated till 15th June 2021, with the following noteworthy features:
u [Focus on Analysis of Substantive Provisions of the GST Law] such as supply,
time of supply, place of supply, value of supply, input tax credit, etc.
u [Guidance on all Procedural Provisions] relating to registration, composition
scheme, returns, liability to pay tax, etc.
u [Coverage of Provisions of the GST Law] such as assessment, demand
recovery, refunds, e-way bill, job work, etc.