Taxmann GST How to Meet Your Obligations (Set of 3 Volumes) by SS Gupta – 12th Edition February 2022

This book is Taxmann’s bestselling commentary explaining every concept of GST lucidly. The noteworthy features of this book are as follows:

• The various provisions contained in different statutes are discussed in sixty chapters
• Provides the scope of provisions of section, rules, etc.
• Supported by judgements or orders of various Tribunals, High Courts and the Supreme Court.
• The provisions are also explained in different places by way of giving examples
• The thirst of the book is to explain the provisions in layman’s language so that it is understood very easily

This book is read by all businessmen & employees and regularly used by the departmental officers & courts.

This book is divided into three volumes with the following coverage:

• Volumes 1 & 2 covers a 3000+ page commentary on GST
• Volume 3 covers the statutory portion of GST

The Present Publication is the 12^th Edition, authored by S.S. Gupta & updated till 1^st February 2022. This book comes in a set of 3 volumes & it is divided into seven divisions, namely:

• Basic Concepts
• Exemption & Other Levies
• Export & Import of Goods and Services
• Procedures
• Input Tax Credit
• Appeals
• Acts/Rules/Notifications/Circulars & Clarifications

The detailed contents of the book are as follows:

• Division 1 – Basic Concepts

• • Introduction & Basic Concepts
  • Constitutional Amendment
  • Transitional Provisions
  • Meaning & Scope of Supply and Levy of GST
  • Definition & Principle of Classification
  • Residential or Commercial Apartments – New Scheme
  • Non-Taxable Supplies
  • Payment under Reverse Charge
  • Time of Supply & Change in Rate of Tax
  • Place of Supply
  • Value of Supply
  • Job Work, Scrap & Waste Generated at Job-Worker
  • Electronic Commerce Operator & Collection of Tax at Source
  • Tax Deducted at Source

• Division Two – Exemption & Other Levies

• • Exemptions
  • Union Territory Goods & Services Tax
  • GST (Compensation to States) Act
  • Cess
  • Composition levy

• Division Three – Export & Import of Goods and Services

• • Export of Goods, Services and Export Incentives
  • Deemed Exports including EOU, STP
  • Special Economic Zone
  • Import of Goods & Services
  • Administration & Registration

• Division Four – Procedures

• • Taxable Person, Tax Invoice, Credit & Debit Notes & E-Way Bill
  • Payment of Tax and Interest – Computation of Tax Liability
  • Returns
  • Assessment
  • Demand, Recovery and Adjudication
  • Refund of Taxes
  • Audit of Assesse’s Accounts
  • Penalties, Confiscation & Fine
  • Arrest, Prosecution and Compounding
  • Advance Ruling
  • Inspection, Search & Seizure
  • Liability to Pay in Certain Cases
  • Goods and Services Tax Practitioners Scheme & Provisional Attachment
  • Anti-Profiteering Measure
  • Residual Matters

• Division Five – Input Tax Credit

• • Introduction to Input Tax Credit
  • Input
  • Input Service
  • Capital goods
  • Utilization of Input Tax Credit
  • Conditions, Time Limit and Documents for Availment of Credit
  • Common Inputs and Input Services for Exempted and Taxable Supplies
  • Removal of Input, Capital Goods and Waste Including for Job-Work
  • Procedures and Records for Input Tax Credit
  • Input Service Distributor
  • Matching of Credit and Black Listing of Dealer
  • Recovery of Input Tax Credit
  • Miscellaneous Provisions
• Division Six – Appeals
  • Appeal – General Provisions
  • Time Limit for Filing Appeal and Condonation of Delay
  • Pre-deposit of Duty for Entertaining Appeal
  • Departmental Appeal & Power of Revisional Authority
  • Appeal to Appellate Authority
  • Appeal before Goods & Services Tax Appellate Tribunal
  • Order of Appellate Tribunal
  • Procedure before Appellate Tribunal
  • Powers and Limitation of Appellate Tribunal
  • Appeal before High Court
  • Appeal before Supreme Court
• Division Seven – Acts/Rules/Notifications/Circulars & Clarifications
  • Central Goods and Services Tax Act 2017
  • Integrated Goods and Services Tax Act 2017
  • Union Territory Goods and Services Tax Act 2017
  • Goods and Services Tax (Compensation to States) Act 2017
  • Central Goods and Services Tax Rules 2017
  • Integrated Goods and Services Tax Rules 2017
  • UTGST Rules 2017
  • Notifications
  • Circulars & Clarifications