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Taxmann’s bestselling commentary on all provisions of GST, explains each and every concept of GST in lucid manner.
The Present Publication is the 10th Edition, authored by S.S. Gupta & updated till 1st February, 2021. This book comes in a set of 2 volumes & it is divided into six divisions, namely:
- Basic Concepts
- Exemption & Other Levies
- Export & Import of Goods and Services
- Procedures
- Input Tax Credit
- Appeals
The details contents of the book are as follows:
- 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
- Export of Goods, Services and Export Incentives
- Deemed Exports including EOU, STP
- Special Economic Zone
- Import of Goods & Services
- Administration & Registration
- 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
- 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
- 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