GST (Law & Procedure) (3 volumes) by CA Ashok Batra

Description

CONTENTS AT A GLANCE

Highlights of amendments made by the Finance Act, 2023

Volume 1

Division 1

Referencer 1 Meanings of various terms used in GST
Referencer 1A Meanings of legal words, maxims/phrases
Referencer 1B Rules of interpretation of statutes including doctrines
Referencer 2 Goods and Services Tax Network (GSTN)
Referencer 3 Goods and Services Tax Council (GST Council)
Referencer 4 Taxes/Duties/Cesses and Surcharges Subsumed in GST 1.146
Referencer 5 Non-GST Supply 1.147
Referencer 6 Important issues regarding Summons issues under section 70 of the CGST Act, 2017 1.148
Referencer 7 Extension of due dates for furnishing different returns 1.152
Referencer 8 State/UT Codes 1.166
Referencer 9 Kerala Flood Cess 1.167
Referencer 10 Job Work under the GST Act(s) 1.169
Referencer 11 Works Contract Services under the GST Act(s) 1.173
Referencer 12 Different types of persons under GST 1.174
Referencer 13 Different types of supply under GST 1.176
Referencer 14 Rate of interest payable under different situations 1.182
Referencer 15 Penalties, Late Fee and Fine under GST 1.185
Referencer 16 Illustrative cases in which penalty or late fee has been waived 1.195
Referencer 17 Prosecution under GST Act(s) — Sections 132 and 133 1.201
Referencer 18 Compounding of Offences — Section 138 1.205
Referencer 19 Production of Additional Evidence — Rule 112 1.208
Referencer 20 Various GST Forms 1.209
Referencer 21 E-invoicing 1.220
Referencer 22 Suggestive format of tax invoice, bill of supply, receipt voucher, refund voucher etc. 1.230
Referencer 23 Common Provisions under CGST/IGST/UTGST Act 1.239
Referencer 24 Scheme of broad classification of goods under GST 1.241
Referencer 25 Scheme of broad classification of services under GST 1.245
Referencer 26 Relevant Articles of the Constitution of India 1.250
Referencer 27 List of topic-wise Circulars/Instructions/Guidelines 1.258
Referencer 28 Gist of important/latest cases 1.283

Division 2

Exempted Goods and GST Rates on Goods
Part A Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts 2.3
Part B Exempted Goods under IGST Act only 2.30
Part C CGST Rates of Goods with HSN Codes 2.31
Part D Exemption from compensation cess on supply of goods 2.208
Part E Compensation cess rates on supply of specified goods 2.209

Division 3

Exempted Services and GST Rates on Services
Part A Exempted Services under CGST, IGST and SGST Acts 3.3
Part B Exempted services under IGST Act Only 3.42
Part C CGST rates of services with accounting codes 3.45
Part D Compensation cess rates on services 3.126

Division 4

Practice and Procedure
Chapter 1 Introduction and Overview of GST including its Administration 4.3
Chapter 2 Concept of Supply including Intra-State & Inter-State Supply 4.101
Chapter 3 Place of Supply of Goods or Services or Both 4.167
Chapter 4 Zero-Rated Supply (including Exports) and Imports 4.219
Chapter 5 Levy of Tax 4.248
Chapter 6 Exemption from Tax 4.304
Chapter 7 Registration 4.475
Chapter 8 Electronic Commerce including TCS 4.571
Chapter 9 Valuation of Taxable Supply 4.590

Volume 2

Chapter 10 Input Tax Credit 4.621
Chapter 11 Classification of Goods and Services 4.741
Chapter 12 Time of supply and payment of tax 4.756
Chapter 13 Reverse Charge under GST 4.849
Chapter 14 Tax Invoice, Credit and Debit Notes 4.906
Chapter 15 Returns 4.955
Chapter 16 Refunds 4.1079
Chapter 17 Accounts and other records 4.1252
Chapter 18 Offences, Penalties and Prosecution 4.1268
Chapter 19 Transitional Provisions 4.1352
Chapter 20 Assessment under GST 4.1411
Chapter 21 Audit under GST 4.1439
Chapter 22 Inspection, Search, Seizure and Arrest 4.1478
Chapter 23 Inspection of goods in transit including E-Way Bills 4.1521
Chapter 24 Demands and Recovery 4.1572
Chapter 25 Appeals and Revision 4.1663
Chapter 26 Advance Ruling 4.1726
Chapter 27 Liability to pay in certain cases 4.1759
Chapter 28 Miscellaneous Topics 4.1774
Chapter 29 GST on Real Estate Sector 4.1843
Chapter 30 Meanings of words & phrases frequently used in statutory provisions & rules 4.1886
Chapter 31 Principles of interpretation of statutes including GST Acts 4.1893
Chapter 32 Tax Planning under GST 4.1928
Chapter 33 Issuance of invoice without supply – Fake/Bogus Invoicing 4.1938

Volume 3

Division 5

Statutory Provisions

Chapter 1 Central Goods and Services Tax Act, 2017 5.3
Chapter 2 Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 5.149
Chapter 3 Integrated Goods and Services Tax Act, 2017 5.151
Chapter 4 Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 5.175
Chapter 5 Union Territory Goods and Services Tax Act, 2017 5.177
Chapter 6 Goods and Services Tax (Compensation to States) Act, 2017 5.197
Chapter 7 Constitution (One Hundred and First Amendment) Act, 2016 5.209

Division 6

GST Rules
Chapter 1 Central Goods and Services Tax Rules, 2017 6.3
Chapter 2 Integrated Goods and Services Tax Rules, 2017 6.147
Chapter 3 Goods and Services Tax Compensation Cess Rules, 2017 6.159
Chapter 4 Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019 6.161
Chapter 5 Settlement of Funds Rules, 2017 6.167

Division 7

Notifications/Orders/Instructions
Part A Central Goods and Services Tax Notifications
Part B Central Tax (Rate) Notifications
Part C Integrated Goods and Services Tax Notifications
Part D Integrated Goods and Services Tax (Rate) Notifications
Part E GST Compensation Cess Notifications
Part F GST Compensation Cess (Rate) Notifications
Part G Central Tax Circulars 7.521
Part H IGST Circulars 7.521
Part I Compensation Cess Circulars
Part J Central Tax Orders
Part K CGST (Removal of Difficulties) Orders
Part L Instructions/Guidelines

Division 8

Relevant Circulars & Instructions under Customs Act, 1962
Circulars issued under the Customs Act, 1962
Instructions

Additional information

Publisher	Bharat