GST Practical Guides : Reverse Charge Mechanism under GST Act book by The Goods & Services Tax Practitioners' Association of Maharashtra,Girish Kulkarni

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 Act
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 & CA Vasudev Mehta. The detailed contents of this book are as follows:

Reverse Charge Mechanism under GST
Levy and Collection of Tax under Reverse Charge Mechanism
Supply by Unregistered Person to Registered Person under Section 9(4) of the CGST Act, 2017
Compulsory Registration under GST
Time of Supply in Case of Goods Attracting Reverse Charge Mechanism under GST
Time of Supply in Case of Services Attracting Reverse Charge Mechanism under GST
Tax Cannot be Collected from Two Persons
Analysis of Entries of Applicability of Reverse Charge on Services Notified by Notification No. 13/2017
Analysis of Entries of Applicability of Reverse Charge on Goods Notified by Notification No. 04/2017
Purchase of 80% of Input and Input Services
Supply Through Electronic Commerce Operator
No Registration if Tax is Payable on Reverse Charge
Concept of Revenue Neutrality and its Applicability