This 1st edition, published in 2023 with ISBN 9789394163706, provides valuable insights into the world of Goods and Services Tax. With 472 pages of content, explore topics ranging from the introduction to GST to detailed chapters on CGST Act, IGST Act, and GST Rules. Enhance your understanding of GST administration, tax levy, input tax credit, returns, penalties, and more. Don’t miss out on this essential resource for tax professionals, businesses, and learners.
CONTENTS
Division I
GST Acts
A. CGST Act, 2017
Section | Page No. | ||
Introduction to GST | 1 | ||
Chapter 1 | Preliminary | 1-2 | 7 |
Chapter 2 | Administration | 3-6 | 16 |
Chapter 3 | Levy and collection of tax | 7-11 | 18 |
Chapter 4 | Time and value of supply | 12-15 | 28 |
Chapter 5 | Input tax Credit | 16-21 | 35 |
Chapter 6 | Registration | 22-30 | 49 |
Chapter 7 | Tax Invoice, debit/credit note | 31-34 | 61 |
Chapter 8 | Accounts and Records | 35-36 | 67 |
Chapter 9 | Returns | 37-48 | 69 |
Chapter 10 | Payment of Tax | 49-53 | 81 |
Chapter 11 | Refunds | 54-58 | 92 |
Chapter 12 | Assessments | 59-64 | 102 |
Chapter 13 | Audit | 65-66 | 108 |
Chapter 14 | Inspection Search Seizure and Arrest | 67-72 | 111 |
Chapter 15 | Demand & Recovery | 73-84 | 119 |
Chapter 16 | Liability to pay in certain cases | 85-94 | 140 |
Chapter 17 | Advance Ruling | 95-106 | 146 |
Chapter 18 | Appeals & Revision | 107-121 | 153 |
Chapter 19 | Offences and Penalties | 122-138 | 171 |
Chapter 20 | Transitional Provisions | 139-142 | 188 |
Chapter 21 | Miscellaneous Provisions | 143-174 | 197 |
Schedule 1
| Activities or transactions to be treated as Supply even if made without consideration | 212 | |
Schedule 2 | Activities or transactions to be treated as Supply of Goods or Supply of Service | 213 | |
Schedule 3 | Activities or transactions which shall be treated neither as supply of goods nor as supply of service | 215 | |
RCM Supply | Supply of Goods & Service Subject to RCM | 216 |
B. IGST Act, 2017
Section | Page No. | ||
Introduction to IGST Act, 2017 | 220 | ||
Chapter 1 | Preliminary | 1-2 | 221 |
Chapter 2 | Administration | 3-4 | 225 |
Chapter 3 | Levy and collection of tax | 5-6 | 226 |
Chapter 4 | Determination of Nature of supply | 7-9 | 229 |
Chapter 5 | Place of supply of Goods or service or Both | 10-14 | 232 |
Chapter 6 | Refund of IGST to International Tourist | 15 | 242 |
Chapter 7 | Zero rated supply | 16 | 243 |
Chapter 8 | Apportionment of tax & settlement of funds | 17-19 | 245 |
Chapter 9 | Miscellaneous Provisions | 20-25 | 248 |
C. GST (Compensation to State) Act, 2017
Section | Page No. | |
Introduction to GST (Compensation to State) Act, 2017 | 250 | |
Sections and Schedule | 1-14 | 250-258 |
Division II
GST Rules
A. Central Goods and Services Tax Rules, 2017
Rule No. | Page No. | ||
Introduction to GST Rules | 259 | ||
Chapter 1 | Preliminary | 1-2 | 261 |
Chapter 2 | Composition Rules | 3-7 | 262 |
Chapter 3 | Registration | 8-26 | 268 |
Chapter 4 | Determination of Value of Supply | 27-35 | 290 |
Chapter 5 | Input tax Credit | 36-45 | 299 |
Chapter 6 | Tax Invoice, Debit/Credit Note | 46-55 | 330 |
Chapter 7 | Accounts and Records | 56-58 | 342 |
Chapter 8 | Returns | 59-84 | 349 |
Chapter 9 | Payment of Tax | 85-88 | 366 |
Chapter 10 | Refunds | 89-97 | 380 |
Chapter 11 | Assessments & Audit | 98-102 | 400 |
Chapter 12 | Advance Ruling | 103-107 | 405 |
Chapter 13 | Appeals & Revision | 108-116 | 407 |
Chapter 14 | Transitional Provisions | 117-121 | 414 |
Chapter 15 | Anti-Profiteering | 122-137 | 419 |
Chapter 16 | E-Way Rules | 138 | 420 |
Chapter 17 | Inspection, Search & Seizure | 139-141 | 432 |
Chapter 18 | Demand & Recovery | 142-161 | 434 |
Chapter 19 | Offences and Penalties | 162 | 449 |
B. IGST Rules, 2017
Rule No. | Page No. | ||
Chapter 1 | IGST Rules | 1-9 | 451 |
C. GST Compensation Cess Rules, 2017
Rule No. | Page No. | ||
Chapter 1 | GST (Compensation to State) Rules | 1-2 | 460 |
Bharat ABC of GST by Anil Goyal, Pranjal Goyal & Vaishali Goyal [Edn. 2023]
- Publisher: Bharat Law House Pvt. ltd.
- Book Code: 9789394163706
- Availability: 10
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Rs995.00
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