Basic knowledge of VAT

Dear All,

Can anybody provide me the basic concept of VAT incorporating forllowing parameters ?

1. Concept of VAT

2. Is Vat working procedure is different to state to state ?

3. Reurns,permissions,intimation & other statuatory requirements.

4. Safety to be taken by a manufactuere to prevent any procedure laps

5. Etc.

Best Regards

Harendra Singh Negi