Taxmann GST Manual with GST Law Guide & Digest of Landmark Rulings – 17th Edition February 2022

This book contains a compilation of amended, updated & annotated text of the following GST Act(s) & Rules:

• Central GST Act & Rules
• Integrated GST Act & Rules
• Union Territories GST Act & Rules
• GST (Compensation to States) Act & & GST Compensation Cess Rules
• GST Settlement of Funds Rules, 2017

What sets it apart is the presentation of the GST Act(s), along with Relevant Rules, Forms, Circulars, Notifications, Dates of Enforcements, and Allied Laws referred to in the Section. In other words, the Annotation under each Section shows:

• Relevant Rules & Forms (with Action Points)
• Relevant Notifications issued under CGST Act, IGST Act, UTGST Act
• List of Circulars & Clarifications
• Date of enforcement of provisions
• Allied Laws referred to in the Section

Along with the above, the readers also get a specially curated & comprehensive Guide to GST Laws and Section-wise digest of Landmark Rulings under the GST Law

The Present Publication is the 17^th Edition, authored by Taxmann’s Editorial Board, updated 1^st February 2022, with the following noteworthy features:

• [Taxmann’s series of Bestseller Books] on GST Laws
• [Follows the Six-sigma Approach] to achieve the benchmark of ‘zero error’

This book is published in two volumes, and the contents of the book are as follows:

• Specially curated & comprehensive Guide to GST Laws in 380+ Pages
  • Acronyms in GST
  • Introduction
  • Taxable Event in GST
  • Value of Taxable Supply of Goods or Services or Both
  • Input Tax Credit (ITC)
  • Place of Supply of Goods or Services or Both other than Exports or Imports
  • Place of Supply in case of Exports or Imports of Goods or Services or Both
  • Exports and Imports
  • Time of Supply of Goods and Services
  • Reverse Charge
  • Exemption from GST by Issue of Notification
  • Concessions to Small Enterprises in GST
  • Some Important Taxable Services
  • Government Related Activities
  • Basic Procedures in GST
  • Tax Invoice, Credit and Debit Notes
  • E-Way Bill for Transport of Goods
  • Payment of Taxes by Cash and through Input Tax Credit
  • Returns under GST
  • Assessment and Audit
  • Demands and Recovery
  • Refund in GST
  • Powers of GST Officers, Offences and Penalties
  • Appeal and Revision in GST
  • Prosecution and Compounding
  • Electronic Commerce
  • Miscellaneous Issues in GST
  • GST Compensation Cess
  • Constitutionnal Backgroud of GST
• Amended, Updated & Annotated Text [along-with Relevant Notifications (enforcing provisions of the GST Acts and amendments thereto), and Subject Index] of the following:
  • Central Goods & Service Tax Act, 2017 [including CGST (Removal of Difficulties) Orders & Text of Allied Acts]
  • Integrated Goods & Service Tax Act, 2017
  • Union Territories Goods & Service Tax Act, 2017 [including UTGST (Removal of Difficulties) Orders]
  • Goods & Services (Compensation to States) Act, 2017
• GST Rules and Forms
  • Central Goods & Service Tax Rules, 2017
  • Integrated Goods & Service Tax Rules, 2017
  • Goods and Services Tax Compensation Cess Rules, 2017
  • Union Territories Goods & Service Tax Rules, 2017
    • Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
    • Union Territory Goods and Services Tax (Chandigarh) Rules, 2017
    • Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017
    • Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017
    • Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017
  • Goods and Services Tax Settlement of Funds Rules, 2017
  • Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019
  • National Anti-Profiteering Authority: Procedure and Methodology
  • Tribunal Reforms Act, 2021
  • Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities
  • Tribunal (Conditions of Service) Rules, 2021
• Notifications issued under CGST Act/IGST Act/UTGST Act
  • CGST Notifications
  • Service Tax Notifications
  • IGST Notifications
  • UTGST Notifications
  • Compensation Cess Notifications
  • CGST (Rate) Notifications
  • IGST (Rate) Notifications
  • Compensation Cess (Rate) Notifications
• Case Laws Digest
  • Section Key to Landmark Rulings of Supreme Court/High Courts/AAAR/AAR/NAA
  • Alphabetical Key to Landmark Rulings of Supreme Court/High Court/AAAR/AAR/NAA
• Annotated Text of CBIC’s FAQs
• Circulars & Clarifications
• Constitutional Provisions
  • Constitutional (One Hundred and First Amendment) Act, 2016
  • Relevant Provisions of Constitution of India

Date of Enforcement of Provisions of Constitution (One Hundred and First Amendment) Act, 2016