Synopsis
The Goods and Services Tax (GST) in India is undoubtedly the biggest tax reform in the fiscal history of India. In sharp contrast to the earlier system, GST is an all-India unified, uniform and harmonized indirect tax system. The new system is technology-based and hence transparent. GST subsumed a profusion of Central and State indirect taxes to create a single unified market. The new tax is contributing to make India a seamless national market, boosting trade and industry and, in turn, economic growth. Though a game-changing fiscal innovation, GST is a complex and evolving phenomenon. It is by no means easy, partiarly for the non-experts, to understand its riddles and cobwebs. The present work is an attempt to explain various aspects of GST in simple, lucid and non-technical language. 
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
À propos de l'auteur
M.M. Sury received his B.A. (Hons.), M.A., and Ph.D. degrees in economics from the University of Delhi. He taught economics in the same University for 42 years. Specialising in fiscal economics, he has published extensively on the Indian fiscal system in recognised national and international journals, including Small Industry Bulletin for Asia and the Pacific (United Nations, Bangkok), Bulletin for International Fiscal Documentation (International Fiscal Association, Amsterdam), Asian-Pacific Tax and Investment Bulletin (Singapore), Journal of the Indian School of Political Economy (Pune), Indian Economic Journal (Bombay), and Margin (New Delhi). He was a Visiting Fellow at the International Bureau of Fiscal Documentation, Amsterdam (May 1989), a Fellow at the Indian Institute of Advanced Study, Shimla (1991-92) and a Visiting Fellow in the Department of Law and Management, University of Mauritius, Mauritius (September-October, 2000). He was Economic Adviser, First Delhi State Finance Commission (1996-97).
Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.
Résultats de recherche pour Gst and Micro, Small and Medium Enterprises Msmes in...
Image d'archives
GST and Micro Small and Medium Enterprises in India
Edité par
New Century Publications, 2019
ISBN 10 : 8177084941
ISBN 13 : 9788177084948
Neuf
Couverture rigide
Vendeur : Majestic Books, Hounslow, Royaume-Uni
Évaluation du vendeur 4 sur 5 étoiles
Etat : New. N° de réf. du vendeur 370824814
Acheter neuf
EUR 27,04
Expédition à EUR 7,64
Expédition depuis Royaume-Uni vers Etats-Unis
Expédition depuis Royaume-Uni vers Etats-Unis
Quantité disponible : 4 disponible(s)
Image d'archives
GST and Micro Small and Medium Enterprises in India
Edité par
New Century Publications, 2019
ISBN 10 : 8177084941
ISBN 13 : 9788177084948
Neuf
Couverture rigide
Vendeur : Books Puddle, New York, NY, Etats-Unis
Évaluation du vendeur 4 sur 5 étoiles
Etat : New. N° de réf. du vendeur 26376302001
Acheter neuf
EUR 32,12
Expédition à EUR 3,49
Expédition nationale : Etats-Unis
Expédition nationale : Etats-Unis
Quantité disponible : 4 disponible(s)
Image d'archives
GST and Micro Small and Medium Enterprises in India
Edité par
New Century Publications, 2019
ISBN 10 : 8177084941
ISBN 13 : 9788177084948
Neuf
Couverture rigide
Vendeur : Biblios, Frankfurt am main, HESSE, Allemagne
Évaluation du vendeur 4 sur 5 étoiles
Etat : New. N° de réf. du vendeur 18376302011
Acheter neuf
EUR 29,27
Expédition à EUR 9,95
Expédition depuis Allemagne vers Etats-Unis
Expédition depuis Allemagne vers Etats-Unis
Quantité disponible : 4 disponible(s)
Image d'archives
GST and Micro, Small and Medium Enterprises MSMEs in India
Edité par
New Century Publications, New Delhi, 2019
ISBN 10 : 8177084941
ISBN 13 : 9788177084948
Neuf
Couverture rigide
Vendeur : Books in my Basket, New Delhi, Inde
Évaluation du vendeur 5 sur 5 étoiles
Hardcover. Etat : New. ISBN:9788177084948,386pp. N° de réf. du vendeur 2448277
Acheter neuf
EUR 30,12
Expédition à EUR 18
Expédition depuis Inde vers Etats-Unis
Expédition depuis Inde vers Etats-Unis
Quantité disponible : 2 disponible(s)
Image d'archives
GST and Micro, Small and Medium Enterprises (MSMEs) in India
Edité par
New Century Publications, 2019
ISBN 10 : 8177084941
ISBN 13 : 9788177084948
Neuf
Couverture rigide
Edition originale
Vendeur : Vedams eBooks (P) Ltd, New Delhi, Inde
Évaluation du vendeur 4 sur 5 étoiles
Hardcover. Etat : New. 1st Edition. Contents: Part I: Taxation of Goods and Services in India Prior to the Introduction of GST: 1. Taxation of Goods and Services: Theoretical Settings. 2. Union Excise Duties, Modified Value Added Tax (MODVAT) and Central Value Added Tax (CENVAT). 3. Taxation of Services by the Central Government. 4. State Level Sales Tax/Value Added Tax (VAT). 5. Problems Created by Multiple Taxation of Goods and States Exclusion from Taxing Services. Part II: Early Thoughts, Preparations for GST and Current Constitutional Provisions Pertaining to Taxes: 6. Empowered Committee (EC) of State Finance Ministers and the Road Map for GST. 7. Enactment of Constitution (One Hundred and First Amendment) Act, 2016. 8. Establishment, Meetings and Decisions of Goods and Services Tax Council (GST Council). 9. Enactment of Central and State Legislations for Implementation of GST. 10. Current Constitutional Provisions Pertaining to Distribution of Taxation Powers between the Centre and the States. Part III: Basics of GST: 11. Meaning and Salient Features of GST. 12. Components of GST. 13. Concept of Supply and Levy of GST. 14. Input Tax Credit (ITC). 15. Exclusions, Exemptions, Threshold Limits of Turnover, Negative List, and Composition Levy Scheme. 16. Rate Structure of GST. Part IV: GST on Certain Special Entities/Sectors: 17. GST on Casual and Non-resident Taxable Persons. 18. GST on Charitable and Religious Trusts. 19. GST on Real Estate Sector. 20. Services of Goods Transport Agencies (GTAs) and Electronic Way Bill (E-way Bill) System. Part V: Implementation, Administration and Technological Infrastructure of GST: 21. Registration, Tax Invoice, Accounts and Records, and Returns. 22. GST Payments, Tax Deduction at Source (TDS), Tax Collection at Source (TCS), Reverse Charge Mechanism (RCM) and Refunds. 23. Assessment, Scrutiny, Audit, Advance Ruling, Appeals, and Offences and Penalties. 24. Anti-profiteering Provisions. 25. Technological Infrastructure and Institutional Set-up for GST. Part VI: Impact of GST on the Indian Economy: 26. GST: An All-India Unified, Uniform and Harmonized Indirect Tax System. 27. GST, Gross Domestic Product (GDP), Employment Generation and Formalization of the Economy. 28. GST, Industry and Trade. 29. GST and Prices. 30. GST, Exports and Imports. 31. GST and Government Revenues. 32. GST and the Changed Landscape of Fiscal Federalism in India. Part VII: GST-MSMEs Interface: 33. Why Are MSMEs Important in the Indian Economy? 34. Goods and Services Exempted from GST. 35. Goods and Services Supplied by Businesses within Prescribed Threshold Limits of Aggregate Turnover. 36. Composition Levy Scheme for MSMEs. 37. Soft Tax Rate Policy for MSMEs. 38. Simplified Compliance Procedures for MSMEs. 39. Sector-specific Concessions and Reliefs. Part VIII: A Critical Review of GST: 40. Challenges and Issues Facing GST. 41. GST: An Incomplete Journey. Bibliography. Index. After missing several deadlines and overcoming almost a decade of political differences, Goods and Services Tax (GST) in India was finally rolled out on July 1, 2017. Undoubtedly, GST represents the biggest tax reform in the fiscal history of India. The pre-GST system of indirect taxes was marked by multiplicity of taxes and rates at the Central and State levels which resulted in a complex tax structure ridden with hidden costs for trade and industry. In sharp contrast to the earlier system, GST is an all-India unified, uniform and harmonized indirect tax system. The old system was mainly manual and opaque while the new system is technology-based and hence transparent. GST subsumed a profusion of Central and State indirect taxes to create a single unified market. In all, 8 Central and 9 State taxes/duties were abolished to pave way for the introduction of GST. The new tax is contributing to make India a seamless national market, boosting trade and industry and, in turn, economic growth. Common tax bases and common tax rates across goods and services and across State. N° de réf. du vendeur 131466
Acheter neuf
EUR 50,88
Expédition à EUR 17,50
Expédition depuis Inde vers Etats-Unis
Expédition depuis Inde vers Etats-Unis
Quantité disponible : 5 disponible(s)