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GST (Law & Procedure) in 3 Volumes

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Book Details
Title G S T (Law & Procedure) in 3 Volumes
ISBN 978-93-4808-097-4
Edition 9th edn., 2025 (in 3 volumes)
Pages 3768
Authors CA. Ashok Batra
Publisher Bharat Publishers
(Flat 25% Discount for a limited period + Free Shipping)
HSN/SAC Code49011010
SKU: TG-BPG-GSTLAWPI3VO Categories: , , ,

Description

Explore the comprehensive 9th edition (2025) of G S T (Law & Procedure) by CA Ashok Batra presented in 3 volumes covering 3768 pages. A definitive guide for GST practitioners, professionals, and students. ISBN: 978-93-4808-097-4 | Published by Bharat Publishers | Flat 25% Discount + Free Shipping for a limited

CONTENTS AT A GLANCE

Section/Item Type Identifier Description Page Number
Section Bharat? 5
Preface Preface to the Eighth Edition 7
Section Detailed Contents 17
Glossary [Acronyms] 29
Section Table of Cases 35
Section Highlights of amendments made by the Finance Act, 2025 FA-1
Division 1: Referencer
Referencer 1 Comprehensive Glossary of GST Terminology 1.3
Referencer 2 Lexicon of Legal Terms and Phrases 1.134
Referencer 3 Guiding Rules for the Construction and Application of Legislative Enactments 1.148
Referencer 4 List of section-wise/rule-wise commentary in different Chapters of this books 1.151
Referencer 5 List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc. 1.153
Referencer 6 GST Portal 1.197
Referencer 7 List of Extended Due Dates for Various GST Returns 1.199
Referencer 8 Time-Barred Limits for Issuance of SCNs and Orders for Various Years 1.233
Referencer 9 Applicable Interest Rates in Various Scenarios 1.234
Referencer 10 An Overview of Summons issued u/s 70 1.237
Referencer 11 A Comprehensive Listing of Penalties, Late Fees, and Fines Applicable in Various Scenarios 1.246
Referencer 12 Illustrative Cases of Waiver of Penalty, Late Fee, and Interest 1.255
Referencer 13 Prosecution & Penal Provisions of Sections 132 & 133 1.262
Referencer 14 Directory of GST Forms, Returns, and Applications 1.266
Referencer 15 Definitions of Various Types of Persons 1.279
Referencer 16 Definitions of Various Types of GST Supplies 1.281
Referencer 17 Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers, and Other Essential Documents 1.285
Referencer 18 Scheme of broad classification of goods under GST 1.295
Referencer 19 Scheme of broad classification of services under GST 1.299
Referencer 20 List of Topic-Wise Circulars/Instructions/Guidelines etc. 1.304
Referencer 21 Supplies of Goods Liable to Reverse Charge under GST 1.333
Referencer 22 Supplies of Services Liable to Reverse Charge under GST 1.336
Referencer 23 List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs) 1.343
Referencer 24 GST Amnesty Scheme 2024: Relief Provisions under Section 128A 1.345
Referencer 25 Procedure & conditions for closure of proceedings under section 128A in r/o demands issued u/s 73 1.348
Referencer 26 Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024 1.354
Referencer 27 Critical Deadlines for GST Amnesty Scheme, 2024 1.355
Referencer 28 FAQs on GST Amnesty Scheme, 2024 1.357
Referencer 29 GST State/UT Jurisdictional Codes 1.372
Referencer 30 Electronic Invoicing (E-Invoicing) under GST 1.373
Referencer 31 Common Provisions under CGST/IGST/UTGST Acts 1.383
Referencer 32 Relevant Articles of the Constitution of India 1.385
Referencer 33 Goods and Services Tax Council (GST Council) 1.393
Referencer 34 Goods and Services Tax Network (GSTN) 1.396
Referencer 35 Production of additional evidence — Rule 112 1.4
Referencer 36 Job Work under the GST 1.401
Referencer 37 Works Contract Services under the GST 1.405
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 2.34 1
Part C CGST Rates of Goods with HSN Codes 2.35
Part D Exemption from compensation cess on supply of goods 2.24
Part E Compensation Cess rates on supply of specified goods w.e.f. 01.07.2017 2.242
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 3.74
Part C CGST rates of services with accounting codes w.e.f. 01.07.2017 3.78
Part D Scheme of Classification of Services 3.167
Part E Compensation Cess Rates on Services w.e.f. 01.07.2017 3.188
Division 4: Practice and Procedure (Volume 1)
Chapter 1 Introduction and Overview of GST including its Administration 4.3
Chapter 2 Concept of Supply including Intra-State & Inter-State Supply 4.55
Chapter 3 Place of Supply of Goods or Services or Both 4.149
Chapter 4 Zero-Rated Supply (including Exports) and Imports 4.217
Chapter 5 Levy of Tax 4.254
Chapter 6 Exemption from Tax 4.335
Chapter 7 Registration 4.534
Chapter 8 Electronic Commerce including TCS 4.644
Chapter 9 Valuation of Taxable Supply 4.666
Volume 2
Chapter 10 Input Tax Credit 4.711
Chapter 11 Classification of Goods and Services 4.87
Chapter 12 Time of supply and payment of tax 4.885
Chapter 13 Reverse Charge under GST 4.991
Chapter 14 Tax Invoice, Credit and Debit Notes 4.1052
Chapter 15 Returns 4.1122
Chapter 16 Refunds 4.1267
Chapter 17 Accounts and other records 4.1456
Chapter 18 Offences, Penalties and Prosecution 4.1472
Chapter 19 Transitional Provisions 4.1604
Chapter 20 Assessment including Scrutiny 4.1665
Chapter 21 Audit under GST 4.1697
Chapter 22 Inspection, Search, Seizure and Arrest 4.1717
Chapter 23 Inspection of goods in transit including E-Way Bills 4.1775
Chapter 24 Demands and Recovery 4.183
Chapter 25 Appeals and Revision 4.1945
Chapter 26 Advance Ruling 4.2034
Chapter 27 Liability to pay in certain cases 4.2067
Chapter 28 Miscellaneous Topics 4.2082
Chapter 29 GST on Real Estate Sector 4.2155
Chapter 30 Meanings of words & phrases frequently used in statutory provisions & rules 4.22
Chapter 31 Principles of interpretation of statutes including GST Acts 4.2207
Chapter 32 Tax Planning under GST 4.2244
Chapter 33 Issuance of invoice without supply – Fake/Bogus Invoicing 4.2254
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 5.131 2
Chapter 3 Integrated Goods and Services Tax Act, 2017 5.133
Chapter 4 Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 5.157
Chapter 5 Union Territory Goods and Services Tax Act, 2017 5.159
Chapter 6 Goods and Services Tax (Compensation to States) Act, 2017 5.177
Chapter 7 Constitution (One Hundred and First Amendment) Act, 2016 5.191
Division 6: GST Rules
Chapter 1 Central Goods and Services Tax Rules, 2017 6.3
Chapter 2 Integrated Goods and Services Tax Rules, 2017 6.153 3
Chapter 3 Goods and Services Tax Compensation Cess Rules, 2017 6.165
Chapter 4 Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023 6.167
Chapter 5 Settlement of Funds Rules, 2017 6.179
Chapter 6 Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 6.189
Division 7: Notifications/Orders/Instructions
Part A Central Goods and Services Tax Notifications 7.69
Division 8: Relevant Circulars & Instructions under Customs Act, 1962
Section Circulars issued under the Customs Act, 1962 N/A

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