Practical Guide to G S T on Automobile Industry

PART I: INTRODUCTION

Chapter 1 Introduction to Automobile Industry

Chapter 2 Overview of GST

PART II: OUTWARD SUPPLIES

Chapter 3 Implications on Outward Supplies — OEM and Component Manufacturers

Chapter 4 Valuation under GST

Chapter 5 Classification, Rate of Tax and Exemptions — OEM and Component Manufacturers

Chapter 6 Automobile Dealers

Chapter 7 Authorised Service Centres & Garages

Chapter 8 Job work in Original Equipment & Component Manufacturing

Chapter 9 Overview of Input Tax Credit

Chapter 10 ITC on Capital Assets — Original Equipment’s and Parts & Components Manufacturers in Automobile Industry

Chapter 11 ITC on Direct Procurements & Other Expenses — OEM & Component Manufacturers in Automobile Industry

Chapter 12 ITC on Direct Procurements & Other Expenses — Automobile Dealers & Service Stations

Chapter 13 Implications under Reverse Charge Mechanism

Chapter 14 Registration

Chapter 15 E-invoicing and Documentation

Chapter 16 Returns and Payments

Chapter 17 Types of Refunds under GST

Chapter 18 Annual Return

Chapter 19 E-way Bill

Chapter 20 Assessments and Audits under GST

Chapter 21 Appeals and Revision

Chapter 22 Writ Petitions

Chapter 23 Offences and Penalties