Goods & Service Tax For May / Nov, 2020 By Vijender Aggarwal

Contents

Introduction to GST

Change of GST

Supply under GST

Composition Scheme

Time of Supply

Value of Supply

Input Tax Credit

Exemptions under GST

Registration

Documentation under GST

Payment of GST

Returns

About The Author:

Vijender Aggarwal pursued his graduation in B.Com (Hons) from Shri Ram College of Commerce, Delhi University.  His academic credentials include scoring 91% marks at CA-CPT level and securing All India Rank 1 at both CA-IPCC level and CA Final level, a feat rarely matched in the field of Chartered Accountancy.  He also added another feather in his cap by scoring 92% marks in “Paper 4: Taxation” at CA-IPCC level which apparently was the highest score Pan-India in Taxation paper in CA-IPCC Nov 2010 attempt and for which he was awarded the ‘Best Paper Award’ by ICAI.  He has also been awarded the ‘Best Paper Award’ by ICAI for his meritorious performance in “Paper 5: Advanced Management Accounting” and “Paper 8: Indirect Taxes” at CA-Final level. During his articleship stint at BMR Advisors (one of the best tax consultancy firms in India and now a part of Deloitte Touche Tohmatsu India, one of the Big4s), he gathered an invaluable experience of advising multinational and domestic clients across all areas of taxation, ranging from advisory and transaction structuring to compliances and litigation