Glimpses of GST -Book

By | October 22, 2016
(Last Updated On: October 22, 2016)

Glimpses of GST

(Incorporating Draft GST Rules and Forms)

Glimpses of GST is a Handbook covering provisions under Model GST Law. It is not a commentary but a complete guide for the Tax professionals, Departmental officers, Industry professionals and as well as the beginners who are looking forward to know more about GST. The provisions under CGST, SGST and IGST Act are captured in a Tabular format and are extracted as Flow Charts for easy understanding. The Author have also made a comparison between the Old and the New Statute which helps to identify the carve outs and areas of focus.

Glimpses of GST is a Handbook covering provisions under Model GST Law. It is not a commentary but a complete guide for the Tax professionals, Departmental officers, Industry professionals and as well as the beginners who are looking forward to know more about GST. The provisions under CGST, SGST and IGST Act are captured in a Tabular format and are extracted as Flow Charts for easy understanding. The Author have also made a comparison between the Old and the New Statute which helps to identify the carve outs and areas of focus.

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Key Features Glimpses of GST

•    Covers Provisions Under CGST, SGST and IGST of Model GST Law
•    Elucidated in Tabular Format, Flow Charts for Ready Reference
•    Includes Draft GST Rules for Ready Reference
•    Includes Relevant Forms Relating to Invoice, Payment, Registration
 Refund & Returns under the Draft GST Rules 
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Description
 13500+ Cases on Service Tax since 1994
 Up-to-date Notifications, Circulars, Clarifications, Forms and
GST Releases issued by CBEC
 GST Commentaries and more by renowned authors of the Industry
 Articles by Experts on trending topics
 A Gaze inside the anticipated future of GST
 GST Proposed Legislation, contains Structured Constitutional
Amendment Bill and Model Law
 FAQs released by Department and authored by our knowledge partners
 GST Referencer with carve-outs & transitional checklists
A monthly tracker “GST 360°” in collaboration with Deloitte, having a complete Round Up on Indirect Taxes
Indirect Tax plays a very crucial role in the Indian Economy. It constitutes taxes to be paid on manufacture, import, sale and even purchase in certain cases. Goods
and Services Tax (GST) has been considered as one of the largest indirect tax reforms since India’s independence.It’s been a decade that we have been hearing and discussing about the GST; however, things are evolving fast around GST now and it is expected to be rolled out from 1st April 2017. Several steps have been taken towards implementation of GST and each step is taking us closer to GST becoming a reality now. Let us hope that it meets
the deadlines fixed by the Government.On 14th June 2016, a draft Model GST law was issued for suggestions and comments from the trade, industry and professionals. This book titled as “Glimpses of GST” is an attempt to discuss the provisions under Model GST Law in brief and it has been structured in the simplest manner for easy understanding of the Model GST Law.It comprises the following 4 divisions
Division I          Provisions under SGST/CGST Act
Division II         Provisions under IGST Act
Division III        Flow Charts
Division IV        Forms & Formats under Draft Goods and Services Rules, 2016
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Contents
Division-I  SGST and CGST Act
Chapter 1    Introduction and Applicability
Chapter 2    The Term ‘Supply’ under the Model GST Law
Chapter 3    Administration under CGST/SGST Act
Chapter 4    Levy of, and Exemption from, Tax
Chapter 5    Time of Supply
Chapter 6    Value of Taxable Supply
Chapter 7    Input Tax Credit and Transfer of Input Tax Credit
Chapter  8    Registration
Chapter 9    Tax Invoice, Credit and Debit Notes
Chapter 10    Returns
Chapter 11    Payment of Tax
Chapter 12    Refunds
Chapter 13    Accounts and Records
Chapter 14    Job Work under the Model GST Law
Chapter 15    Electronic Commerce under the Model GST Law
Chapter 16    Assessment
Chapter 17    Audit under the Model GST Law
Chapter 18    Demands and Recovery
Chapter 19    Inspection, Search, Seizure and Arrest
Chapter 20    Offences and Penalties
Chapter 21    Prosecution and Compounding of Offences
Chapter 22    Appeals
Chapter 23    Advance Ruling
Chapter 24    Settlement of Cases
Chapter 25    Miscellaneous Provisions
Chapter 26    Repeal and Saving
Chapter 27    Transitional Provisions
Division-II IGST Act
Chapter 28    Introduction and Applicability
Chapter 29    Levy and Collection of Tax
Chapter 30    Place of Supply of Goods and Services
Chapter 31    Payment of Tax
Chapter 32    Input Tax Credit
Chapter 33    Apportionment of Tax and Settlement of Funds
Chapter 34    Settlement of Cases
Chapter 35    Miscellaneous and Transitional Provisions
Chapter 36    Administration
Division-Ill Flow Charts
FC 1    Roadmap of GST
FC 2    Taxes to be subsumed under GST
FC3     Supply under section
FC 4    Time of Supply of Goods
FC 5    Time of Supply of Services
FC 6    Place of Supply of Goods
FC 7    Place of Supply of Services
FC 8    Value of Supply (Valuation)
FC9      Registration
FC10    Return
FC 11   Payment of Tax
FC12    Refund
FC13    JobWork
FC14    Arrest
FC 15   Compounding of Offence
FC16    Appeal to First Appellate Authority
FC17    Appeal to GST Appellate Tribunal
FC 18   Appeal to High Court
FC 19   Appeal to Supreme Court
FC20    Advanced Rulings
FC 21   Settlement of Cases
FC22    Transitional Provisions
Division- IV
Draft Goods and Services Tax Rules, 2016 (Forms and Formats)
Part – A    Registration Formats
Part – B    Invoice Format
Part – C    Payment Formats
Part – D    Return Formats
Part – E    Refund Formats

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