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Handbook on GST

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Book Details
Title Handbook on GST
ISBN 978-93-4808-070-7
Edition 11th edn., 2025
Pages 312
Authors CA. Raj K Agrawal
Publisher Bharat Publishers
(Flat 15% Discount for a limited period + Free Shipping)
HSN/SAC Code49011010
SKU: TG-BPG-HOGST Categories: , , ,

Description

Explore the comprehensive “Handbook on GST” 11th Edition 2025 authored by CA. Raj K Agrawal, published by Bharat Publishers. This authoritative guide spans 312 pages and covers essential topics such as applicability of peer review, becoming a peer reviewer, peer review processes, model forms and reports, quality control manuals, and the code of ethics under the Chartered Accountants Act, 1949. Avail a special flat 15% discount for a limited period with free shipping. ISBN: 978-93-4808-070-7. Ideal for professionals and students seeking detailed insights into GST regulations and compliance.

No. Description Page No.
1 Preface to the Eleventh Edition 5
2 About the Author 6
3 Contents at a Glance 7
Chapter 1: Concept of Indirect Taxes
1. Basis for Taxation 1
2. Direct Taxes and Indirect Taxes 1
3. Features of Indirect Taxes 2
4. Difference between Direct Taxes & Indirect Taxes 2
5. Disadvantages of Direct Taxes/Advantages of Indirect Taxes 2
6. Advantages of Direct Taxes/Disadvantages of Indirect Taxes 3
7. Administration and Relevant Procedures 3
8. Sources and Authority of Taxes in India 4
Multiple Choice Questions (MCQs) 5
Chapter 2: Introduction to GST
1. Genesis of GST in India 6
2. Power to tax GST (Constitutional Provisions) 7
3. Extent and Commencement 7
4. Territories of India 7
5. Number of Legislations 8
6. What is GST (Goods and Service Tax)? 8
7. Benefits of GST 9
8. Definition of Goods and Service Tax (GST) 9
9. Goods [Sec. 2(52) of CGST Act] 10
10. Services [Sec. 2(102) of CGST Act] 10
11. Money [Sec 2(75) of CGST Act] 10
12. Securities [Sec. 2(101)] 10
13. Conceptual Framework 10
14. Threshold Limit 11
15. Exempt Supply [Sec. 2(47) of CGST Act] 11
16. Nil Rate of Tax 11
17. Power to Grant exemption from Tax u/s 11 of CGST Act & u/s 6 of IGST Act 11
18. Non-Taxable Supply [Sec. 2(78) of CGST Act] 12
19. Rates of CGST/SGST and IGST 12
20. Taxes subsumed into GST 12
21. Taxes not subsumed into GST 13
22. Amendment in 7th Schedule of Constitution 13
23. Goods and Service Tax (Compensation to States) Act, 2017 14
24. Administration under GST 15
25. Input Credit Utilisation Matrix 15
26. Brief about GST Council 15
27. Classification System under GST 16
28. India [Sec. 2(56) of CGST Act] 16
29. Person [Sec. 2(84) of CGST Act] 17
30. Taxable Person [Sec. 2(107) of CGST Act] 17
31. Aggregate Turnover 18
32. Business [Sec. 2(17) of CGST Act] 18
33. Consideration [Sec. 2(31) of CGST Act] 19
34. E-Commerce Operator [Sec. 2(45) of CGST Act] 19
35. Supplier [Sec. 2(105) of CGST Act] 20
36. Recipient [Sec. 2(93) of CGST Act] 20
Multiple Choice Questions (MCQs) 21
Chapter 3: Charge of GST
1. Levy & Collection of CGST/IGST/SGST/UTGST [Sec. 9 of CGST Act] 24
2. Composition Scheme under GST [Sec. 10 of CGST Act] 35
3. Applicability [Sec. 10(1)] 35
4. Rates of Tax in case of Composition Levy for Goods 36
5. Composition Scheme for Services [Sec. 10(2A) of CGST Act] 36
6. Rates of Tax in case of composition levy for services 36
7. Who are NOT eligible to opt for composition scheme? [Section 10(2) and (2A)] 36
Questions and Answers 39
Multiple Choice Questions (MCQs) 42
Chapter 4: Concept of Supply
1. Taxable Event – Supply 46
2. Analysis 47
3. Schedule-I 49
4. Taxability of Import of Services 52
5. Schedule-II 52
6. Activities or Transactions which shall be treated neither as a supply of goods nor a supply of services. 56
7. Composite and Mixed Supplies [Sec. 8] 58
8. Analysis 58
9. Composite Supplies 58
10. How to determine the tax liability on composite supplies? 58
11. Printing Industry Issues 59
12. Food supplied to the Patients 59
13. Mixed Supplies 59
14. How to determine the tax liability on mixed supplies? 60
15. Buy One Get One Offer 60
Question and Answers 61
Multiple Choice Questions (MCQs) 63
Chapter 5: Exemptions from GST
1. Power to grant Exemptions [Sec. 11 of CGST Act] 67
2. Goods Exempt from Tax 67
3. List of Services Exempt from Tax 68
4. Agriculture related Services 69
5. Education Services 70
6. Health Care Services 70
7. Rent of rooms provided to in-patients 71
8. Services provided by senior doctors/consultants/technicians 71
9. Food supplied to the Patients 71
10. Services provided by Government 71
11. Construction Services 74
12. Passenger Transportation Services 74
13. Goods Transportation Services 75
14. Banking and Financial Services 76
15. Life Insurance Business Services 78
16. Services provided by specified bodies 79
17. General Insurance Business Services 79
18. Pension Schemes 80
19. Business Facilitator/Correspondent 80
20. Services provided to Government 80
21. Leasing services 81
22. Legal Services 82
23. Sponsorship of Sports Events 83
24. Skill Development Services 83
25. Performance by an Artist 84
26. Right to Admission to various Events 85
27. Services by an unincorporated body or a non-profit entity 86
28. Other Exempt Services 88
29. GST on payment of Honorarium to the Guest Anchors 92
Question and Answers 98
Multiple Choice Questions (MCQs) 101
Chapter 6: Place of Supply
1. Location of Supplier of Goods 104
2. Location of Supplier of Services [Sec. 2(15) of IGST Act] 104
3. Place of Supply of Goods Other than Supply of Goods Imported Into, or Exported From India [Sec. 10] 104
4. Place of Supply of Services, where Location of Supplier of Service and the Location of the Recipient of Service is in India [Sec. 12] 107
5. Immovable property/ Boat/ Vessel located in more than one State/ Union territory 113
Multiple Choice Questions (MCQs) 129
7 Time of Supply
1. Issue of Invoice by Supplier of Goods [Sec. 31(1)] 134
2. Continuous Supply of Goods [Sec. 31(1)] 134
3. Goods Sent on Approval [Sec. 31(7)] 134
4. Supplier of services is required to issue a tax invoice [Sec. 31(2)] 138
5. Continuous supply of services [Sec. 31(5)] 138
Questions and Answers 143
Multiple Choice Questions (MCQs) 145
Chapter 8 Value of Supply
1. Summary 149
Questions and Answers 150
Multiple Choice Questions (MCQs) 157
Chapter 9 Input Tax Credit
1. Scheme of ITC – At a Glance 159
2. Input Tax [Sec. 2(62) of CGST Act] 160
3. Capital Goods [Sec. 2(19) of CGST Act] 160
4. Input [Sec. 2(59) of CGST Act] 160
5. Input Service [Sec. 2(60) of CGST Act] 160
6. Utilization of ITC 161
7. Eligibility and Conditions for taking Input Tax Credit [Sec. 16 of CGST Act] 161
8. Apportionment of Credit and Blocked Credit [Sec. 17] 167
9. Proportionate Credit 167
10. Banking Company or financial institution including NBFC engaged in accepting deposits, extending loans or advances 168
11. Restrictions on ITC [Sec. 17(5)] 168
12. Conditions of use of amount available in electronic credit ledger [Rule 86A] 171
13. Restrictions on the use of amount available in electronic credit ledger [Rule 86B] 172
14. Availability of Credit in special Circumstances [Sec. 18 & Rule 40] 173
15. Input tax credit on change in constitution of registered person [Rule 41] 175
16. When registered person switches over from regular scheme to composition scheme 175
17. Switching from regular to composition– Pay and Exit 175
18. Rule 44 of the CGST Rules, 2017 – Manner of Reversal of ITC 176
19. Supply of capital goods or plant and machinery on which ITC has been taken [Section 18(6) read with rule 40(2) & rule 44(6)] 177
20. Refractory bricks, moulds and dies, jigs and fixtures are supplied as scrap 178
21. Taking Input tax credit in respect of inputs and capital goods sent for job work 178
22. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business [Rule 41] 179
23. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union Territory [Rule 41A] 179
Questions and Answers 180
Multiple Choice Questions (MCQs) 195
Chapter 10 Registration
1. Persons liable for Registration [Sec. 22] 200
2. Persons not liable for Registration [Sec. 23] 202
3. Compulsory Registration in certain cases [Sec. 24] 203
4. Procedure for Registration [Sections 25, 26 & 27] 206
5. Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis 209
6. Amendment of Registration [Section 28] 210
7. Cancellation or Suspension of Registration and Revocation of Cancellation [Sec. 29 & 30] 213
Questions and Answers 215
Multiple Choice Questions (MCQs) 217
Chapter 11 Tax Invoice, Credit and Debit Notes
1. Types of Invoices 220
2. Tax Invoice [Sec. 31] 223
3. Facility of digital payment to recipient [Sec. 31A] 225
4. Prohibition of Unauthorized Collection of Tax [Sec. 32] 225
5. Amount of tax to be indicated in tax invoice and other documents [Sec. 33] 225
6. Particulars of a Tax Invoice [Sections 31(1) & (2) read with rule 46] 225
7. Manner of Issuing Invoice 226
8. Single Invoice-cum-Bill of Supply for taxable as well as exempted supplies made to an unregistered person [Rule 46A of CGST Rules] 227
9. Credit and Debit Notes [Section 34] 227
10. E-invoicing 229
11. Advantages of e-Invoicing 229
12. Class of persons notified to mandatorily issue e-invoice 229
13. Exemption from e-Invoicing 229
14. Invoice Registration Portal (IRP) 230
15. Cancellation /amendment of reported invoice 230
16. Invoice Reference Number 230
17. Quick Response (QR) code 230
18. Dynamic QR code on B2C invoices 231
Questions and Answers 232
Multiple Choice Questions (MCQs) 238
Chapter 12 Accounts and Records
1. Accounts and Other Records 241
2. Accounts and other Records [Sec. 35] 241
3. Period of Retention of Accounts [Sec. 36] 242
Questions and Answers 244
Multiple Choice Questions (MCQs) 245
Chapter 13 Electronic Way Bill
1. E-Way Bill [Section 68 Read with Relevant CGST Rules, 2017] 246
2. Statutory requirement 246
3. What is e-way bill? 246
4. What are the benefits of e-way bill? 247
5. Tax invoice or bill of supply to accompany transport of goods [Rule 55A] 258
6. Clarification regarding e-way bills 259
Multiple Choice Questions (MCQs) 260
Chapter 14 Payment of Tax
1. Payment of Tax, Interest, Penalty and other Amounts [Sec. 49] 262
2. E-Ledgers/ Register 262
3. Payment of Tax, Interest, Penalty and Other Amounts [Section 49] 263
4. Payment by Challan 267
5. Order of discharge of Tax 268
6. Interest on Delayed Payment of Tax [Sec. 50] 269
Questions and Answers 271
Multiple Choice Questions (MCQs) 273
Chapter 15 TDS & TCS
1. Tax Deducted at Source [Sec. 51] 276
2. Tax Collected at Source [Sec. 52] 278
Multiple Choice Questions (MCQs) 280
Chapter 16 Returns
1. List of Returns under GST 282
2. How are the details of outward supply furnished in prior periods amended? [Sec. 37(3)] 284
3. Outward Supplies – GSTR 1 285
4. Nil GSTR-1 [Rule 67A] 287
5. Rule 88C 287
6. Inward Supplies – GSTR-2A and GSTR-2B 288
7. Return of Tax Payment – GSTR 3B 288
8. Nil GSTR-3B 290
9. Rectification of errors/omissions [Section 39(9)] 290
10. Return for Composition Supplier – GSTR-4 291
11. Return for Non-Resident Taxable Person-GSTR-5 292
12. First Return [Sec. 40] 292
13. Annual Return – GSTR-9 & 9A 292
14. Final Return – GSTR-10 292
15. Details of inward supplies of persons having UIN – GSTR-11 293
16. Notice to Defaulter [Sec. 46] 293
17. Goods and Services Tax Practitioners [Sec. 48] 293
Questions and Answers 296
Multiple Choice Questions (MCQs) 297

Additional information

Publisher

Bharat

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