This book is Taxmann's bestselling commentary explaining every concept of GST lucidly. The noteworthy features of this book are as follows:
- The various provisions contained in different statutes are discussed in sixty chapters
- Provides the scope of provisions of section, rules, etc.
- Supported by judgements or orders of various Tribunals, High Courts and the Supreme Court.
- The provisions are also explained in different places by way of giving examples
- The thirst of the book is to explain the provisions in layman's language so that it is understood very easily
This book is read by all businessmen & employees and regularly used by the departmental officers & courts.
This book is divided into three volumes with the following coverage:
- Volumes 1 & 2 covers a 3000+ page commentary on GST
- Volume 3 covers the statutory portion of GST
The Present Publication is the 12th Edition, authored by S.S. Gupta & updated till 1st February 2022. This book comes in a set of 3 volumes & it is divided into seven divisions, namely:
- Basic Concepts
- Exemption & Other Levies
- Export & Import of Goods and Services
- Procedures
- Input Tax Credit
- Appeals
- Acts/Rules/Notifications/Circulars & Clarifications
The detailed contents of the book are as follows:
- Division 1 – Basic Concepts
- Introduction & Basic Concepts
- Constitutional Amendment
- Transitional Provisions
- Meaning & Scope of Supply and Levy of GST
- Definition & Principle of Classification
- Residential or Commercial Apartments – New Scheme
- Non-Taxable Supplies
- Payment under Reverse Charge
- Time of Supply & Change in Rate of Tax
- Place of Supply
- Value of Supply
- Job Work, Scrap & Waste Generated at Job-Worker
- Electronic Commerce Operator & Collection of Tax at Source
- Tax Deducted at Source
- Division Two – Exemption & Other Levies
- Exemptions
- Union Territory Goods & Services Tax
- GST (Compensation to States) Act
- Cess
- Composition levy
- Division Three – Export & Import of Goods and Services
- Export of Goods, Services and Export Incentives
- Deemed Exports including EOU, STP
- Special Economic Zone
- Import of Goods & Services
- Administration & Registration
- Division Four – Procedures
- Taxable Person, Tax Invoice, Credit & Debit Notes & E-Way Bill
- Payment of Tax and Interest – Computation of Tax Liability
- Returns
- Assessment
- Demand, Recovery and Adjudication
- Refund of Taxes
- Audit of Assesse's Accounts
- Penalties, Confiscation & Fine
- Arrest, Prosecution and Compounding
- Advance Ruling
- Inspection, Search & Seizure
- Liability to Pay in Certain Cases
- Goods and Services Tax Practitioners Scheme & Provisional Attachment
- Anti-Profiteering Measure
- Residual Matters
- Division Five – Input Tax Credit
- Introduction to Input Tax Credit
- Input
- Input Service
- Capital goods
- Utilization of Input Tax Credit
- Conditions, Time Limit and Documents for Availment of Credit
- Common Inputs and Input Services for Exempted and Taxable Supplies
- Removal of Input, Capital Goods and Waste Including for Job-Work
- Procedures and Records for Input Tax Credit
- Input Service Distributor
- Matching of Credit and Black Listing of Dealer
- Recovery of Input Tax Credit
- Miscellaneous Provisions
- Division Six – Appeals
- Appeal – General Provisions
- Time Limit for Filing Appeal and Condonation of Delay
- Pre-deposit of Duty for Entertaining Appeal
- Departmental Appeal & Power of Revisional Authority
- Appeal to Appellate Authority
- Appeal before Goods & Services Tax Appellate Tribunal
- Order of Appellate Tribunal
- Procedure before Appellate Tribunal
- Powers and Limitation of Appellate Tribunal
- Appeal before High Court
- Appeal before Supreme Court
- Division Seven – Acts/Rules/Notifications/Circulars & Clarifications
- Central Goods and Services Tax Act 2017
- Integrated Goods and Services Tax Act 2017
- Union Territory Goods and Services Tax Act 2017
- Goods and Services Tax (Compensation to States) Act 2017
- Central Goods and Services Tax Rules 2017
- Integrated Goods and Services Tax Rules 2017
- UTGST Rules 2017
- Notifications
- Circulars & Clarifications
Taxmann's GST How to Meet Your Obligations by S. S. Gupta (3 Vols. Edn. 2022)
- Publisher: Taxmann Publications
- Book Code: 9789393880352
- Availability: 10
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Rs7,995.00
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