Taxmann’s GST How to Meet Your Obligations by S.S. Gupta – 11th Edition July 2021

GST How to Meet your Obligations is Taxmann’s bestselling commentary explaining every concept of GST in a lucid manner. The various provisions contained in different statutes are discussed in sixty chapters giving the scope of provisions of section, rules, supported by judgements or orders of various Tribunals, High Courts and 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. It may be mentioned that this book is not only read by all businessmen, employees but regularly used by the departmental officers and even in courts.

The Present Publication is the 11^th Edition, authored by S.S. Gupta & updated till 17^th June 2021. This book comes in a set of 2 volumes & it is divided into six divisions, namely:

• Basic Concepts
• Exemption & Other Levies
• Export & Import of Goods and Services
• Procedures
• Input Tax Credit
• Appeals

The detailed contents of the book are as follows:

• Division 1
  • 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
  • Exemptions
  • Union Territory Goods & Services Tax
  • GST (Compensation to States) Act
  • Cess
  • Composition levy
• Division Three
  • Export of Goods, Services and Export Incentives
  • Deemed Exports including EOU, STP
  • Special Economic Zone
  • Import of Goods & Services
  • Administration & Registration
• Division Four
  • 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
  • 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
  • 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