Gst Law And Commentary With Analysis And Procedures

November 2020 Edition

CONTENT

VOLUME 1

MODULE 1 CLASSIFICATION AND RATES IN GST
MODULE 2 EXEMPTIONS IN GST
MODULE 3 GST REFERENCER
MODULE 4 GUIDE TO FILE GST ANNUAL RETURN
MODULE 5 GST RECONCILIATION STATEMENT GST AUDIT
MODULE 6 ROADMAP TO GST RETURNS
MODULE 7 TRANSITIONAL PROVISIONS IN GST
MODULE 8 AVAILABLE FUNCTIONALITIES ON GSTN PORTAL
MODULE 9 COMPARATIVE INSIGHT INTO THE AMENDED CGST AND IGST ACTS ( W.E.F. 01.02.2019 )

VOLUME 2

CHAPTER 1 OVERVIEW OF PRE-GST INDIRECT TAXATION IN INDIA
CHAPTER 2 OVERVIEW OF GST & ITS BENEFITS IN SOLVING PRE-GST SHORTCOIMNGS
CHAPTER 3 LEVY AND COLLECTION OF GST-INTRA-STATE SUPPLY OF GOODS AND SERVICES
CHAPTER 4 LEVY AND COLLECTION OF GST-INTER-STATE SUPPLY OF GOODS AND SERVICES
CHAPTER 5 TAXABLE EVENT UNDER GST-MEANING AND SCOPE OF SUPPLY
CHAPTER 6 MEANING OF "GOODS" AND "SERVICES" IN GST
CHAPTER 7 CONCEPT OF COMPOSITE AND MIXED SUPPLY IN GST
CHAPTER 8 TAXABLE PERSON IN GST AND REVERSE CHARGE MECHANISM
CHAPTER 9 COMPOSITION LEVY IN GST
CHAPTER 10 INPUT TAX CREDIT UNDER GST - AVAILMENT AND UTILISATION
CHAPTER 11 VALUE OF SUPPLY OF GOODS AND SERVICES
CHAPTER 12 TIME OF SUPPLY (POINT OF TAXATION) OF GOODS AND SERVICES IN GST
CHAPTER 13 PLACE OF SUPPLY OF GOODS AND SERVICES IN GST
CHAPTER 14 EXPORTS AND IMPORTS IN GST
CHAPTER 15 E-COMMERCE - TAX COLLECTION AT SOURCE (TCS) UNDER GST
CHAPTER 16 JOB WORK
CHAPTER 17 ASSESSMENT AND AUDIT
CHAPTER 18 DEMAND AND RECOVERY
CHAPTER 19 INSPECTION, SEARCH, SEIZURE AND ARREST
CHAPTER 20 OFFENCES AND PENALTIES
CHAPTER 21 PROSECUTION AND COMPOUNDING OF OFFENCES
CHAPTER 22 APPEALS AND REVISION
CHAPTER 23 ADVANCE RULING
CHAPTER 24 ANTI-PROFITEERING MEASURE
CHAPTER 25 OTHER MISCELLANEOUS PROVISIONS
CHAPTER 26 REGISTRATION PROCESS IN GST
CHAPTER 27 TAX INVOICE, CREDIT AND DEBIT NOTES
CHAPTER 28 PAYMENT OF TAX AND TAX DEDUCTED AT SOURCE(TDS)
CHAPTER 29 REFUNDS IN GST
CHAPTER 30 ACCOUNTS AND RECORDS
CHAPTER 31 E-WAY BILL

VOLUME 3

ISBN 9789386920973