The book is intended to serve as reference material for teachers and undergraduate students of commerce. It will also be useful for persons who wish to improve their knowledge on Goods and services tax. To cater to the needs of both students and teachers the subject matter has been discussed in an analytical manner. The book aims to assist the reader to develop a thorough understanding of the concepts underlying GST in a systematic way. To accomplish this purpose the concepts relating to GST has been presented in most lucid, simple, unambiguous and precise manner and the book also contains a comprehensive treatment of topics on supply, time of supply, valuation of supply and input tax credit. These concepts are interpreted with relevant illustrations. Besides, each chapter ends up with exercises.
CHEPTERS
• GST An Overview
• Relevant Definitions and scope of supply
• Time of Supply
• Valuation of Supply
• Input Tax Credit
• Composition Rules
• Registration
• GST Returns
• Accounts and Records in GST
• E-way Bill under GST
• Appendix I
• Appendix II
Dr. B.NAGARAJU
Dr. B.Nagaraju, Associate Professor, Department of Studies in Commerce, Manasagangothri, University Of Mysore, Mysore. He has obtained his master's degree from the University of Mysore, pursued PhD in the area of Business Administration and his area of interest is Financial Management, Business Research Methodology and Management. He has teaching experience of over 23 years in post graduate level, has guided 9 Ph.D., and 13 M.Phil students. Currently he is guiding 6 Ph.D., research scholars. He has travelled abroad and presented numerous research papers in international conferences and seminars and had also published various research articles in peer reviewed national and international journals.
Mr. UMESH C
Mr. UMESH C (also known as Kempegowda), obtained his Master's Degree in Commerce from the University of Mysore. At the very outset, he successfully qualified K-SET and NET with JRF while pursuing his master's degree. He served as an Assistant Professor at Vidyavardhaka First Grade College, Mysore. At present he is pursuing his Ph.D, in the area of Finance under the able guidance of Dr. B . Nagaraju , Associate Professor DOS in Commerce , Manasagangothri, University of Mysore, Mysore. He also completed the GST Certification course offered by GST Suvidha. His area of interest is Taxation, Finance and Management Accounting. He has published a number of articles in peer reviewed journals and has also presented research papers in both international and national conferences. He is also involved in imparting training to K- SET and JET/ JRF aspirants.
Subject Covers:-
• GST An Overview
• Relevant Definitions and scope of supply
• Time of Supply
• Valuation of Supply
• Input Tax Credit
• Composition Rules
• Registration
• GST Returns
• Accounts and Records in GST
• E-way Bill under GST
• Appendix I
• Appendix II
This Book Useful for the students of :-
MBA, BBA, B.COM, MMM & so on related courses of management & Commerce
ALL RELATED MANAGEMENT COMMERCE STREAMS
