Description
Volume 1
Division 1
Referencer
Referencer 1 Goods and Services Tax Network (GSTN)
Referencer 2 Goods and Services Tax Council (GST Council)
Referencer 3 Taxes/Duties/Cesses and Surcharges Subsumed in GST
Referencer 4 Non-GST Supply
Referencer 5 E-Way Rules
Referencer 6 Important issues regarding Summon under section 70 of the CGST Act, 2017
Referencer 7 Registration under the GST Act(s) — Section 22 to Section 30
Referencer 8 Returns under the GST Act(s) — Section 37 to Section 45 excepting Section 42 and Section 43
Referencer 9 Extension of time limit for different returns
Referencer 10 Matching, Reversal and Reclaim of ITC/Reduction of Output Tax Liability — Section 42 and Section 43
Referencer 11 State/UT Codes
Referencer 12 Place of Supply
Referencer 13 Time of Supply
Referencer 14 Time of supply in case of change in rate of tax of goods/services — Section 14 of the CGST Act
Referencer 15 Valuation of Taxable Supply — Section 15
Referencer 16 Kerala Flood Cess
Referencer 17 Payment of Tax
Referencer 18 Input Tax Credit
Referencer 19 Extension of Time Limit for Furnishing of Form GST ITC-01
Referencer 20 Distribution of ITC by ISD
Referencer 21 Anti-Profiteering Measure
Referencer 22 Composition Scheme primarily for supplier of goods — Section 10(1) and Section 10(2)
Referencer 23 Composition Scheme primarily for supplier of services — Section 10(2A)
Referencer 24 Reverse Charge Mechanism — Goods
Referencer 25 Reverse Charge Mechanism — Services
Referencer 26 Export/Deemed Exports/Zero Rated Supply and Refund in case of Exports
Referencer 27 Refund in case of Deemed exports
Referencer 28 Import of Goods or Services or both
Referencer 29 Refund under the GST Act(s)
Referencer 30 Electronic Commerce Operator (ECO)
Referencer 31 Job Work under the GST Act(s)
Referencer 32 Works Contract Services under the GST Act(s)
Referencer 33 Different types of persons under GST
Referencer 34 Different types of supply under GST
Referencer 35 Rate of interest payable under different situations
Referencer 36 Penalties, Late Fee, fine or any other Penal Action under GST
Referencer 37 Prosecution under the GST Act(s)
Referencer 38 Compounding of Offences — Section 138
Referencer 39 Appeals to Appellate Authority — Section 107
Referencer 40 Appeals to Appellate Tribunal — Section 112
Referencer 41 Production of Additional Evidence — Rule 112
Referencer 42 Appeals to the High Court — Section 117
Referencer 43 Appeals to the Supreme Court — Section 118
Referencer 44 Advance Ruling — Section 95 to Section 106
Referencer 45 Various Forms under GST Acts/Rules
Referencer 46 Suggestive Format of Tax Invoice, Debit and Credit Notes
Referencer 47 Suggestive Format of Input Service Distributor’s Invoice/Credit Note
Referencer 48 Suggestive Format of Delivery Challan
Referencer 49 Common Provisions under CGST/IGST/UTGST Act
Referencer 50 Summary of Transitional Provisions — Section 139 to Section 142
Referencer 51 Scheme of Broad Classification of Services under GST
Referencer 52 Quarterly Return Monthly Payment [QRMP] Scheme
Referencer 53 Relevant Articles of the Constitution of India
Referencer 54 Definitions of various terms under GST Acts/Rules/ Notifications
Referencer 55 Definitions of Various Terms under the Customs Act, 1962
Referencer 56 Definitions of Various Terms under the General Clauses Act, 1897
Division 2
Exempted Goods and GST Rates on Goods
Part A Exempted Goods under the GST Acts namely CGST Act, IGST Act and respective SGST Acts
Part B Exempted Goods Specified under IGST Act Only
Part C CGST Rates of Goods with HSN Codes
Division 3
Exempted Services and GST Rates on Services
Part A Exempted Services both under CGST & IGST Acts
Part B Exempted Services under IGST Act Only
Part C CGST rates of Services with Accounting Codes
Part D Explanatory Notes to the scheme of classification of services
Division 4
Practice and Procedure
Chapter 1 Introduction and Overview of GST including its Administration
Chapter 2 Concept of Supply including Intra-State & Inter-State Supply
Chapter 3 Place of Supply of Goods or Services or Both
Chapter 4 Zero-Rated Supply (including Exports) and Imports
Chapter 5 Levy of Tax
Chapter 6 Exemption from Tax
Chapter 7 Registration
Chapter 8 Electronic Commerce Including TCS
Volume 2
Chapter 9 Valuation of Taxable Supply
Chapter 10 Input Tax Credit
Chapter 11 Classification of Goods and Services
Chapter 12 Time of supply and payment of tax
Chapter 13 Reverse Charge under GST
Chapter 14 Tax Invoice, Credit and Debit Notes
Chapter 15 Returns including GST Practitioners
Chapter 16 Refunds
Chapter 17 Accounts and other records
Chapter 18 Offences, Penalties and Prosecution
Chapter 19 Transitional Provisions
Chapter 20 Assessment under GST
Chapter 21 Audit under GST
Chapter 22 Inspection, Search, Seizure and Arrest
Chapter 23 Inspection of goods in transit including E-Way Bills
Chapter 24 Demand and Recovery
Chapter 25 Appeals and Revision
Chapter 26 Advance Ruling
Chapter 27 Liability to pay in certain cases
Chapter 28 Other Miscellaneous Topics
Chapter 29 GST on Real Estate Sector
Chapter 30 Meanings of words & phrases frequently used in statutory provisions & rules
Chapter 31 Principles of interpretation of statutes including GST Acts
Chapter 32 Tax Planning under GST
Chapter 33 Issuance of invoice without supply – Fake/Bogus Invoicing
Volume 3
Division 5
Statutory Provisions
Chapter 1 Central Goods and Services Tax Act, 2017
Chapter 2 Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
Chapter 3 Integrated Goods and Services Tax Act, 2017
Chapter 4 Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
Chapter 5 Union Territory Goods and Services Tax Act, 2017
Chapter 6 Goods and Services Tax (Compensation to States) Act, 2017
Chapter 7 Constitution (One Hundred and First Amendment) Act, 2016
Division 6
GST Rules
Chapter 1 Central Goods and Services Tax Rules, 2017
Chapter 2 Integrated Goods and Services Tax Rules, 2017
Chapter 3 Goods and Services Tax Compensation Cess Rules, 2017
Chapter 4 Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019
Division 7
Notifications/Circulars/Orders
Part A Central Goods and Services Tax Notifications
2017
2018
2019
2020
2021
Part B Central Tax (Rate) Notifications
2017
2018
2019
2020
2021
Part C Integrated Goods and Services Tax Notifications
2017
2018
2019
2020
2021
Part D Integrated Goods and Services Tax (Rate) Notifications
2017
2018
2019
2020
2021
Part E GST Compensation Cess Notifications
2017
2018
2019
Part F GST Compensation Cess (Rate) Notifications
2017
2018
2019
Part G Central Tax Circulars
2017
2018
2019
2020
2021
Part H IGST Circulars
2017
2018
2019
Part I Compensation Cess Circulars
2017
Part J Central Tax Orders
2017
2018
2019
2020
Part K CGST (Removal of Difficulties) Orders
2017
2018
2019
2020
Division 8
Relevant Circulars & Instructions under Customs Act, 1962
Circulars issued under the Customs Act, 1962
2017
2018
2019
2020
2021
Instructions
2017
2018
Details :
- Publisher : Bharat Law House Pvt. Ltd.
- Author : Ashok Batra
- Edition : 5th Edition 2021
- ISBN-13 : 9789390854219
- ISBN-10 : 9789390854219
- Binding : Paperback
- Language : English
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