This GST book extensively covers in-depth analyses of CGST, SGST, IGST, UTGST and GST Compensation Cess Laws along with the Rules, Notifications, Circulars and Clarifications issued thereunder and comprehensively discusses all the key GST provisions along with challenges and way forward suggestions, in commentary as well as tabular/pictorial formats with multiple practical case studies and examples. This book provides an insight to the readers for ensuring proper understanding as Good and Simple tax and can be used by professionals, corporates, regulators, govt. authorities, etc., for easy and immediate reference.

Highlights of Volume I

• Detailed commentary on various domains of GST (law & provisions) viz. supply of goods or services – intra-state and inter-state, principles of place of supply & time of supply, taxable person, reverse charge, exports and imports, job work, TDS, TCS, appeals and revision, demand and recovery, search & seizure, arrests, offences, penalties, etc., with practical case studies for conceptual clarity
• Discussion on all updated provisions and rules along with various notifications, circulars, etc. as on date including all the latest notifications/circulars issued and decisions of GST Council meetings held in October 2020
• Analytical discussion on all important advance rulings & High Courts and Supreme Court GST judgments with settled legal jurisprudence of pre-GST era and their likely effect on businesses along with suggesting key precautions
• Effective takeaways and action plan for smooth sailing in GST with suggestions

Highlights of Volume II

• Detailed discussion and tabular presentation of all procedural requirements viz. registration, payment, invoice, returns and refund, e-way bill, transitional provisions along with relevant forms & their due dates and with practical case studies & FAQs for conceptual clarity
• Manual for GST Rate schedule and Exemptions for goods & services updated as on date, including all the latest notifications/circulars issued and decisions of GST Council meetings held in October 2020
• How to file Annual Return (Form GSTR-9) and Reconciliation statement (Form GSTR-9C) as per revised formats for FY 2018-19 and onwards and key precautions required
• Discussion and guidance for implementation of ‘e-invoicing’ and ‘QR Code’
• Discussion on modified version of existing GST return system in lieu of new GST return system

Highlights of Volume III

• Constitution (101^st Amendment) Act, 2016
• Updated CGST, UTGST, IGST and Compensation Cess Acts, 2017 as amended vide the Amendment Acts, 2018, Finance (No. 2) Act, 2019 and Finance Act, 2020
• Updated CGST, IGST, UTGST and GST Compensation Cess Rules, 2017 as on date
• Updated Gist of all Notifications – Tariff and Non-Tariff, all Circulars, Orders and Press releases as on date
• Index of all GST Forms along with their utility under GST
• Includes all the latest notifications/circulars issued and decisions of GST Council meetings held in October 2020