GST Practical Guides : Accounts & Records Maintenance under GST Act book by The Goods & Services Tax Practitioners' Association of Maharashtra,Hiral Shah

This book is a part of the GST Practical Guide – Five Book Series, which covers day-to-day practical requirements under the law in simple language. The coverage of GST Practical Guide – Five Book Series includes:

Accounts & Records Maintenance under GST Act
Registration, Suspension, Cancellation and Revocation of Cancellation
Reverse Charge Mechanism under GST
Returns Filing, First & Last Return, Monthly/Quarterly and Annual for Composition
Input Tax Credit
This book will be helpful for tax practitioners, the legal fraternity, and departmental authorities.

The Present Publications is the latest 2023 edition and has been amended by the Finance Act 2023. This book is authored by the Goods & Services Tax Practitioners' Association of Maharashtra and CA Hiral Shah. The detailed contents of this book are as follows:

General Aspects
Records under Pre-GST Era
Legal Provisions relating to accounts & records under GST Law
Extract of Statutory Provisions
Location of Accounts
Person responsible to Maintain Accounts
True and Correct Maintenance of Accounts under GST
Important documents prescribed under GST
Content of Accounts
Accounting under the GST Regime
How are Accounts to be Maintained
Period Prescribed for Retention of Accounts under GST [Section 36 of the CGST Act]
Certification of Accounts
Powers of GST Authorities
Offences & Punishments
GST Registration for Transporters, Godown and Warehouse
FAQs