GST Law, Practice & Procedure (2 Vols. Set)

Description

CONTENTS AT-A-GLANCE

About the Authors.. v

Preface.. vii

Abbreviations.. xii

Table of Contents.. xiii

VOLUME 1

PART – A

GST – AT-A-GLANCE A1 GST IN INDIA – AT-A- GLANCE..A1-1

A2 COMPLIANCE CHART WITH LIMITATION PERIODS UNDER GST..A2-1

A3 REVERSE CHARGE UNDER GST..A3-1

A4 NON-CREDITABLE GOODS/SERVICES AND SUPPLIES (BLOCKED CREDITS).. A4-1

A5 PAYMENT OF TAX & RETURNS UNDER GST..A5-1

A6 INTEREST, PENALTIES AND OFFENCES..A6-1

A7 STATE CODES..A7-1

A8 PORT CODES.. A8-1

A9 SEZ – LIST OF SERVICES RECOGNIZED FOR AUTHORISED OPERATIONS..A9-1

A10 COMPLIANCE DUE DATES WITH EXTENSIONS AND COVID19 RELATED RELAXATIONS.. A10-1

A11 GST FORMS – AT-A-GLANCE.. A11-1

PART – B

COMMENTARY

B1 PRE-GST INDIAN INDIRECT TAX STRUCTURE.. B1-1

B2 GST – CONCEPT, FEATURES AND ADVANTAGES AND CONSTITUTIONAL AMENDMENTS.. B2-1

B3 TAXES OR DUTIES SUBSUMED IN THE GST.. B3-1

B4 GST COUNCIL & ITS FUNCTIONS AND ADMINISTRATION OF GST.. B4-1

B5 STEPS TO DETERMINE LIABILITY UNDER GST AND KEY DEFINITIONS.. B5-1

B6 SUPPLY – MEANING AND SCOPE.. B6-1

B7 TIME AND VALUE OF SUPPLY.. B7-1

B8 CONCEPT OF IGST – INTER-STATE SUPPLY AND INTRASTATE SUPPLY.. B8-1

B9 IMPORTS, ZERO-RATED SUPPLIES AND EXPORTS.. B9-1

B10 LEVY, REVERSE CHARGE, RATES AND EXEMPTIONS..B10-1

B11 INPUT TAX CREDIT AND INPUT SERVICE DISTRIBUTOR..B11-1

B12 COMPOSITION LEVY..B12-1

B13 JOB WORKER, CASUAL TAXABLE PERSON, NON-RESIDENT TAXABLE PERSON & CORPORATE DEBTORS..B13-1

B14 E-COMMERCE, TCS & SUPPLY OF ONLINE DATA – SPECIAL PROVISIONS..B14-1

B15 REGISTRATION, AMENDMENT AND CANCELLATION..B15-1

B16 RETURNS UNDER THE GST.. B16-1

B17 PAYMENT OF TAX AND INTEREST..B17-1

B18 TAX DEDUCTION AT SOURCE..B18-1

B19 REFUND.. B19-1

B20 INVOICE, ACCOUNTS AND RECORDS..B20-1

B21 ASSESSMENT, AUDIT & DETERMINATION OF TAX AND ADJUDICATION..B21-1

B22 COLLECTION OF TAX, DEMANDS & RECOVERY AND LIABILITY IN CERTAIN CASES..B22-1

B23 INSPECTION, SEARCH & SURVEY..B23-1

B24 INSPECTION OF GOODS IN MOVEMENT, CONFISCATION AND E-WAY BILL..B24-1

B25 PENALTIES AND PROSECUTION..B25-1

B26 APPEAL, ADVANCE RULING AND ANTI-PROFITEERING PROVISIONS..B26-1

B27 TRANSITIONAL PROVISIONS..B27-1

B28 MISCELLANEOUS PROVISIONS..B28-1

VOLUME 2

PART – C

LEGISLATIONS C0 FINANCE ACT – 2023 – GST RELATED.. C0-1

C1 AMENDED/INSERTED ARTICLES BY THE CONSTITUTION (101ST AMENDMENT) ACT, 2016.. C1-1

C2 CENTRAL GOODS AND SERVICES TAX ACT, 2017.. C2-1

C3 CENTRAL GOODS AND SERVICES TAX RULES, 2017.. C3-1

C4 THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017.. C4-1

C5 INTEGRATED GOODS AND SERVICES TAX RULES, 2017.. C5-1

C6 THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017.. C6-1

C7 GST COMPENSATION CESS RELATED RULES.. C7-1

C8 CGST FORMS.. C8-1

C9 NON-TARIFF NOTIFICATIONS UNDER GST.. C9-1

C10 RATES AND EXEMPTION NOTIFICATIONS IN GST.. C10-1

C11 ORDERS ISSUED UNDER GST.. C11-1

C12 CIRCULAR, CLARIFICATIONS AND INSTRUCTIONS AND GUIDELINES UNDER GST..C12-1

PART – D

GST RATES D1 GST RATES – GOODS..D1-1

D2 GST EXEMPTIONS – GOODS.. D2-1

D3 GST RATES – SERVICES..D3-1

D4 GST Exemptions – Service..D4-1

D5 Rates Of Compensation CESS..D5-1

D6 Scheme Of Classification Of Services And Explanatory Notes..D6-1

 

Additional information

Publisher	Commercial