Accounting system under GST regime: a prologue. (Record no. 43094)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01653nam a2200169 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20160423111301.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 160423b xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Ghosh, Anup Kumar |
| 9 (RLIN) | 21831 |
| 245 ## - TITLE STATEMENT | |
| Title | Accounting system under GST regime: a prologue. |
| Statement of responsibility, etc | Anup Kumar Ghosh and Siddhartha Swroop Ray |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Hydrabad |
| Name of publisher, distributor, etc | IUP Publication |
| Date of publication, distribution, etc | Februaury 2016 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Other physical details | 7 - 20 p. |
| Dimensions | Paper |
| 500 ## - GENERAL NOTE | |
| General note | In 2011, introduction of Goods and Services Tax (GST) was mentioned by the Union Finance Minister in his budget speech, but its implementation was delayed due to lack of consensus among the states and center on aspects relating to limiting fiscal autonomy of the states. However, it is expected to be implemented most probably by 2016. As soon as it is implemented, there would be a requirement of proper accounting system. But how far are we prepared towards that end from an accounting point of view? This paper focuses on those aspects. In short, GST becomes payable as soon as there is a transaction of goods or services. But how it can be recorded precisely without the help of any prescribed register is to be carefully examined. Moreover, the idea of reverse taxation further adds to the complication. As GST has not yet been introduced, it is not clear what would be the exact nuances of law in this regard. However, in this paper, the service tax rules and central excise rules have been taken as the base for depicting the transaction |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ray, Siddhartha Swroop |
| 9 (RLIN) | 21832 |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 30412 |
| Host Itemnumber | 57292 |
| Main entry heading | MURTHY, E N |
| Place, publisher, and date of publication | IUP PUBLICATION HYDERABAD |
| Other item identifier | 5555548 |
| Title | ACCOUNTING RESEARCH & AUDIT PRACTICES |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Journal Article |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Source of acquisition | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from |
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| Dewey Decimal Classification | Main Library | Main Library | 23/04/2016 | The IUP Journal of accounting Research and Practice | Vol XV, No. 1/ 5555548JA1 | 5555548JA1 | 23/04/2016 | 23/04/2016 |