-27%

ABC of GST

726.35

(Flat 27% Discount for a limited period + Free Shipping )

Book Name ABC of GST
Author Anil Goyal
Edition 1st edn., 2023
ISBN 978-93-9416-370-6
Pages 472
SKU: TG-BPG-ABCGST Categories: , , ,

Description

Discover the comprehensive guide ‘ABC of GST’ by Anil Goyal. Take advantage of a limited-time offer of flat 27% discount and free shipping. This 1st edition, published in 2023 with ISBN 978-93-9416-370-6, provides valuable insights into the world of Goods and Services Tax. With 472 pages of content, explore topics ranging from the introduction to GST to detailed chapters on CGST Act, IGST Act, and GST Rules. Enhance your understanding of GST administration, tax levy, input tax credit, returns, penalties, and more. Don’t miss out on this essential resource for tax professionals, businesses, and learners.

CONTENTS

Division I

GST Acts

A. CGST Act, 2017

  Section Page No.
Introduction to GST 1
Chapter 1 Preliminary 1-2 7
Chapter 2 Administration 3-6 16
Chapter 3 Levy and collection of tax 7-11 18
Chapter 4 Time and value of supply 12-15 28
Chapter 5 Input tax Credit 16-21 35
Chapter 6 Registration 22-30 49
Chapter 7 Tax Invoice, debit/credit note 31-34 61
Chapter 8 Accounts and Records 35-36 67
Chapter 9 Returns 37-48 69
Chapter 10 Payment of Tax 49-53 81
Chapter 11 Refunds 54-58 92
Chapter 12 Assessments 59-64 102
Chapter 13 Audit 65-66 108
Chapter 14 Inspection Search Seizure and Arrest 67-72 111
Chapter 15 Demand & Recovery 73-84 119
Chapter 16 Liability to pay in certain cases 85-94 140
Chapter 17 Advance Ruling 95-106 146
Chapter 18 Appeals & Revision 107-121 153
Chapter 19 Offences and Penalties 122-138 171
Chapter 20 Transitional Provisions 139-142 188
Chapter 21 Miscellaneous Provisions 143-174 197
Schedule 1

        

Activities or transactions to be treated
as Supply even if made without consideration
212
Schedule 2 Activities or transactions to be treated
as Supply of Goods or Supply of Service
213
Schedule 3 Activities or transactions which shall be treated neither as supply of goods
nor as supply of service
215
RCM Supply Supply of Goods & Service Subject to RCM 216

B. IGST Act, 2017

  Section Page No.
Introduction to IGST Act, 2017 220
Chapter 1 Preliminary 1-2 221
Chapter 2 Administration 3-4 225
Chapter 3 Levy and collection of tax 5-6 226
Chapter 4 Determination of Nature of supply 7-9 229
Chapter 5 Place of supply of Goods or service or Both 10-14 232
Chapter 6 Refund of IGST to International Tourist 15 242
Chapter 7 Zero rated supply 16 243
Chapter 8 Apportionment of tax & settlement of funds 17-19 245
Chapter 9 Miscellaneous Provisions 20-25 248

C. GST (Compensation to State) Act, 2017

  Section Page No.
Introduction to GST (Compensation to State) Act, 2017 250
Sections and Schedule 1-14 250-258

 Division II

GST Rules

A. Central Goods and Services Tax Rules, 2017

  Rule No. Page No.
Introduction to GST Rules 259
Chapter 1 Preliminary 1-2 261
Chapter 2 Composition Rules 3-7 262
Chapter 3 Registration 8-26 268
Chapter 4 Determination of Value of Supply 27-35 290
Chapter 5 Input tax Credit 36-45 299
Chapter 6 Tax Invoice, Debit/Credit Note 46-55 330
Chapter 7 Accounts and Records 56-58 342
Chapter 8 Returns 59-84 349
Chapter 9 Payment of Tax 85-88 366
Chapter 10 Refunds 89-97 380
Chapter 11 Assessments & Audit 98-102 400
Chapter 12 Advance Ruling 103-107 405
Chapter 13 Appeals & Revision 108-116 407
Chapter 14 Transitional Provisions 117-121 414
Chapter 15 Anti-Profiteering 122-137 419
Chapter 16 E-Way Rules 138 420
Chapter 17 Inspection, Search & Seizure 139-141 432
Chapter 18 Demand & Recovery 142-161 434
Chapter 19 Offences and Penalties 162 449

B. IGST Rules, 2017

  Rule No. Page No.
Chapter 1 IGST Rules 1-9 451

C. GST Compensation Cess Rules, 2017

  Rule No. Page No.
Chapter 1 GST (Compensation to State) Rules 1-2 460

Additional information

Publisher

Bharat

Reviews

There are no reviews yet.


Be the first to review “ABC of GST”