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A CRITICAL ANALYSIS OF GST LAW IN INDIA

Project Work
Submitted to the IFTM University, Moradabad

in the Partial Fulfilment for the Requirement of the Degree of

Master of Laws (LL.M.)


Session- 2023-24

Under Supervision of Submitted by


Mr. Vivek Anand Asra Parvez
(Asst. Professor) Roll No. 23236001
School of Law LLM Ist Sem.

IFTM UNIVERSITY, MORADABAD (U.P.)


CERTIFICATE

This is to certify that the entire work embodied in the practical paper
titled A CRITICAL ANALYSIS OF GST LAW IN INDIA has been
carried out by ‘Asra Parvez’ under my supervision and guidance in the
School of Law, IFTM UNIVERSITY, Moradabad for the L.L.M.
Course.

Signature
Date :
Mr.Vivek Anand
Assistant Professor
Department of Law
IFTM UNIVERSITY
(Research Guide)
DECLARATION

I hereby declare that the entire work embodied in the practical paper

titled RIGHTS OF FARMERS WITH REFERENCE TO IPR is

written by me and submitted to School of Law, IFTM University,

Moradabad.

Date: Signature:

Asra Parvez
ACKNOWLEDGEMENT
I wish to acknowledge my gratitude to ‘MR.VIVEK ANAND’ my
teacher and guide for the valuable guidance and advice. It is her
illuminating comments and suggestions, which have enabled me to
successfully complete my work.

I also express my profound sense of gratitude and sincere thanks


towards him and the Principal of this college for her committed
involvement and for her different outlook of the subject and its proper
direction.

I really thank to my parents and my friend for their co-operation.

Thanks also to all who have supported me.

Signature
Asra Parvez
L.L.M. Ist Sem.
Roll No: 23236001
CONTENTS

CHAPTERS PAGE NO.

CHAPTER-I 1-9
1.1 GENESIS
1.2 CONSTITUTIONAL SCHEME OF INDIRECT TAXATION IN INDIA
BEFORE GST
1.3 HISTORICAL EVOLUTION OF INDIRECT TAXATION IN POST-
INDEPENDENCE INDIA TILL GST
1.4 INTERNATIONAL PERSPECTIVES ON GST / VAT
1.5 NEED FOR GST IN INDIA
CHAPTER-II 10-15
2.1 CHALLENGES IN DESIGNING GST:
CHAPTER-III 16-36
3.1 GOODS & SERVICE TAX COUNCIL
3.2 Legal/Rules
3.3 Registration and Threshold
3.4 Migration
3.5 Composition Scheme
3.6 E-way bill system
3.7 Tax Administration
3.8 Compensation to States
3.9 Payment of Tax
3.10 Exemption
3.11 Refunds
3.12 Return
3.13 Late Fees
3.14 New Return System
CHAPTER-IV 37-46
4.1 GST LEGISLATIONS
4.2 ROLE OF CBIC
CHAPTER-V 47-48
GOODS & SERVICES TAX NETWORK
CHAPTER-VI 49-53
6.1 Benefits to the exporters
6.2 Benefits to small traders and entrepreneurs
6.3 Benefits to agriculture and Industry
6.4 Benefits for common consumers
6.5 Promote-Make in India
6.6 Ease of Doing Business
REFERENCES ……

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