
GST READY RECKONER
by Dr. G. Poornima, Dr. Larisha Janet Rodrigues, Dr. P. S. Dharshana, Dr. S. Abarna & Dr. V. Princy Metilda
GST Ready Reckoner provides a practical guide to understanding Goods and Services Tax in India. It explains the basic structure of GST, including CGST, SGST, UTGST, and IGST, along with key concepts such as taxable supply, registration, classification, valuation, and place of supply. The book discusses tax invoices, input tax credit, the composition scheme, reverse charge, and the treatment of different business transactions through clear explanations and practical examples.
In addition, the book covers return filing, tax payments, e-way bills, e-invoicing, refunds, reconciliation, and essential record maintenance. Readers will gain an understanding of compliance procedures, common filing errors, assessments, audits, appeals, and the consequences of non-compliance. Practical checklists and reference tables help readers navigate routine GST tasks and identify matters requiring professional advice. This book serves as a useful reference for business owners, accountants, tax practitioners, commerce students, and finance professionals seeking a clear understanding of GST administration and compliance.
Pages: 224
Publisher: First Book Publishing
DOI:
ISBN: 978-93-92151-20-0