GST (Law & Procedure) in 3 Volumes

Description

Order ‘GST (Law & Procedure) in 3 Volumes,’ 8th edition (2024) by CA Ashok Batra. This extensive 3,931-page set, published by Bharat Publishers, provides a thorough understanding of GST law and procedures. Ideal for tax professionals and businesses, it’s available with a flat 27% discount for a limited period and free shipping. Secure your set now using ISBN 978-93-4808-063-9 to stay compliant with GST regulations.

CONTENTS AT A GLANCE

Division 1

Referencer
Referencer 1 Meanings of various terms used in GST 1.3
Referencer 2 Meanings of legal words, maxims/phrases 1.132
Referencer 3 Rules of interpretation of statutes including Doctrines 1.146
Referencer 4 List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc. 1.149
Referencer 5 Goods and Services Tax Network (GSTN) 1.191
Referencer 6 GST Portal 1.195
Referencer 7 Extension of due dates for different returns 1.197
Referencer 7A Last date to issue SCN and Order under GST 1.213
Referencer 8 Goods and Services Tax Council (GST Council) 1.214
Referencer 9 State/UT Codes 1.217
Referencer 10 Important points regarding Summons under section 70 of the CGST Act 1.218
Referencer 11 Job Work under the GST Act(s) 1.226
Referencer 12 Works Contract Services under the GST Act(s) 1.230
Referencer 13 Different types of persons under GST 1.231
Referencer 14 Different types of supply under GST 1.233
Referencer 15 Rate of interest payable under different situations 1.237
Referencer 16 Penalties, Late Fee and Fine under GST 1.240
Referencer 17 Illustrative cases in which penalty or late fee or interest has been waived 1.249
Referencer 18 Prosecution under GST Act(s) — Sections 132 and 133 1.255
10 Contents at a glance
Referencer 19 Compounding of offences — Section 138 1.259
Referencer 20 Production of additional evidence — Rule 112 1.262
Referencer 21 Various GST Forms 1.263
Referencer 22 E-invoicing 1.275
Referencer 23 Suggestive format of tax invoice, bill of supply, receipt voucher, refund voucher etc. 1.285
Referencer 24 Common Provisions under CGST/IGST/UTGST Act 1.295
Referencer 25 Scheme of broad classification of goods under GST 1.296
Referencer 26 Scheme of broad classification of services under GST 1.300
Referencer 27 Relevant Articles of the Constitution of India 1.305
Referencer 28 Supply of Goods under Reverse Charge Mechanism 1.313
Referencer 29 Supply of Services under Reverse Charge Mechanism 1.316
Referencer 30 List of topic-wise Circulars/Instructions/Guidelines 1.323
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 w.e.f. 01.07.2017 2.3
Part B Exempted goods under IGST Act Only w.e.f. 01.07.2017 2.31
Part C CGST Rates of Goods with HSN Codes w.e.f. 01.07.2017 2.32
Part D Exemption from compensation cess on supply of goods 2.218
Part E Compensation Cess rates on supply of specified goods with effect from 01. 07.2017 2.219
Division 3
Exempted Services and GST Rates on Services
Part A Exempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017 3.3
Part B Exempted services under IGST Act only w.e.f. 01.07.2017 3.57
Part C CGST rates of services with accounting codes w.e.f. 01.07.2017 3.60
Part D Scheme of Classification of Services 3.131
Part E Compensation Cess Rates on Services w.e.f. 01.07.2017 3.152
Division 4
Practice and Procedure
Chapter 1 Introduction and Overview of GST including its Administration 4.3
Contents at a glance 11
Chapter 2 Concept of Supply including Intra-State & Inter-State Supply 4.48
Chapter 3 Place of Supply of Goods or Services or Both 4.125
Chapter 4 Zero-Rated Supply (including Exports) and Imports 4.185
Chapter 5 Levy of Tax 4.220
Chapter 6 Exemption from Tax 4.279
Chapter 7 Registration 4.455
Chapter 8 Electronic Commerce including TCS 4.565
Chapter 9 Valuation of Taxable Supply 4.586
Volume 2
Chapter 10 Input Tax Credit 4.631
Chapter 11 Classification of Goods and Services 4.776
Chapter 12 Time of supply and payment of tax 4.791
Chapter 13 Reverse Charge under GST 4.896
Chapter 14 Tax Invoice, Credit and Debit Notes 4.953
Chapter 15 Returns 4.1012
Chapter 16 Refunds 4.1152
Chapter 17 Accounts and other records 4.1337
Chapter 18 Offences, Penalties and Prosecution 4.1353
Chapter 19 Transitional Provisions 4.1453
Chapter 20 Assessment including Scrutiny 4.1514
Chapter 21 Audit under GST 4.1546
Chapter 22 Inspection, Search, Seizure and Arrest 4.1566
Chapter 23 Inspection of goods in transit including E-Way Bills 4.1615
Chapter 24 Demands and Recovery 4.1665
Chapter 25 Appeals and Revision 4.1771
Chapter 26 Advance Ruling 4.1855
Chapter 27 Liability to pay in certain cases 4.1889
Chapter 28 Miscellaneous Topics 4.1905
Chapter 29 GST on Real Estate Sector 4.1978
Chapter 30 Meanings of words & phrases frequently used in statutory provisions & rules 4.2023
Chapter 31 Principles of interpretation of statutes including GST Acts 4.2030
Chapter 32 Tax Planning under GST 4.2067
Chapter 33 Issuance of invoice without supply – Fake/Bogus Invoicing 4.2077
12 Contents at a glance
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 5.129
Chapter 3 Integrated Goods and Services Tax Act, 2017 5.131
Chapter 4 Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 5.155
Chapter 5 Union Territory Goods and Services Tax Act, 2017 5.157
Chapter 6 Goods and Services Tax (Compensation to States) Act, 2017 5.175
Chapter 7 Constitution (One Hundred and First Amendment) Act, 2016 5.189
Division 6
GST Rules
Chapter 1 Central Goods and Services Tax Rules, 2017 6.3
Chapter 2 Integrated Goods and Services Tax Rules, 2017 6.149
Chapter 3 Goods and Services Tax Compensation Cess Rules, 2017 6.161
Chapter 4 Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019 6.163
Chapter 5 Settlement of Funds Rules, 2017 6.169

Division 7 – Notifications/Orders/Instructions

Part A Central Goods and Services Tax Notifications 7.65

Part B Central Tax (Rate) Notifications 7.342

Part C Integrated Goods and Services Tax Notifications 7.438

Part D Integrated Goods and Services Tax (Rate) Notifications 7.465

Part E GST Compensation Cess Notifications 7.529

Part F GST Compensation Cess (Rate) Notifications 7.542

Part G Central Tax Circulars 7.546

Part H IGST Circulars 7.546

Part I Compensation Cess Circulars 7.547

Part J Central Tax Orders 7.549

Part K CGST (Removal of Difficulties) Orders 7.555

Part L Instructions/Guidelines 7.565

Division 8 – Relevant Circulars & Instructions under Customs Act, 1962

Additional information