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Front Asra
Front Asra
Project Work
Submitted to the IFTM University, Moradabad
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
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.
Signature
Asra Parvez
L.L.M. Ist Sem.
Roll No: 23236001
CONTENTS
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 ……