* Contents

Chapter 1       Concept of Indirect Taxes

Chapter 2       Introduction to GST

Chapter 3       Levy and Collection of GST

Chapter 4       Concept of Supply

Chapter 5       Place of Supply

Chapter 6       Time of Supply

Chapter 7       Value of Supply

Chapter 8       Input Tax Credit

Chapter 9       Computation of GST Liability

Chapter 10     Registration

Chapter 11     Tax Invoice, Credit and Debit Notes

Chapter 12     Electronic Way Bill

Chapter 13     Returns

Chapter 14     Payment of Tax

Chapter 15     Reverse Charge

Chapter 16     Exemptions from GST

Chapter 17     Accounts and Records

— About The Author —

Raj K Agrawal, a Chartered Accountant, is devoted to the cause of CA students. He Qualified Chartered Accountancy with all India 27th rank in CA Final and all India 29th rank in CA PE-J. He has been a consistent school and college topper. He is endowed with the passion of winning as evinced through demonstrated excellence in Academics and Teaching Career. His distinguished teaching style to face the challenges of tough professional exams has made him famous and favorite among st the students. He is an Educator at a renowned commerce coaching class in the name of “Elite Concepts” at Varanasi. He has authored several books for professional courses

Shivangi Agrawal is a qualified Chartered Accountant. She is an esteemed faculty at ‘ Elite? Concepts” with tremendous academic record having topped school & college.She qualified CA in her very first attempt at an early age of 21 and thereafter