GST Law and Commentary Analysis and Procedures

About GST Law and Commentary Analysis and Procedures

This GST book extensively covers in-depth analyses of CGST, SGST, IGST, UTGST and GST Compensation Cess Laws along with the Rules, Notifications, Circulars, Instructions 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. Further, this book provides a detailed insight to the readers for proper understanding of GST Law and rules made thereunder and useful to professionals, corporates, regulators, govt. authorities, etc., for easy and convenient reference.

Highlights of Volume 1

• Detailed commentary (with updated provisions, rules, circulars, etc.) on various domains of GST laws & provisions viz. Supply of goods or services – intra-state and inter-state. Concept of taxable person and registration, GST Input Tax Credit (ITC), reverse charge mechanism, value of supply of goods and services etc., with practical case studies and illustrations & FAQs for conceptual clarity.
• Detailed commentary on all updated provisions and rules along with various notifications, circulars, clarifications, etc., as on date including all the decisions of the GST Council Meetings as on date
• Effective takeaways and action plan for smooth sailing in GST with suggestions

Highlights of Volume 2

• Detailed commentary on Principles of time of supply, place of supply, exports and imports, job work, TDS, TCS, constitution of the GST Appellate Tribunal and Benches thereof
• Detailed commentary on demand and recovery, inspection, search, seizure & arrest, etc., and appeals & revision, under GST with practical case studies and illustrations & FAQs for conceptual clarity.
• Detailed commentary on all updated provisions and rules along with various notifications, circulars, clarifications, press releases etc., as on date including all the decisions of the GST Council Meetings as on date and effective takeaways and action plans for smooth sailing in GST with suggestions

Highlights of Volume 3

• Detailed commentary on offences, penalties, prosecution, compounding, payment, invoice, refund, e-way bill, along with relevant forms & their due dates, ‘e-invoicing’ and ‘QR code’ under GST.
• Detailed commentary with tabular presentation of all procedural requirements in GST Returns filing & matching of GST ITC – where GST credit is dependent upon tax compliant suppliers and Introduction of Credit rating system of taxpayers.
• Detailed commentary with tabular presentation of GSTR 9 and GSTR 9C
• Complete Guide and Manual for GST Rates of Goods or Services/ Exemptions of Goods or Services
• Multiple Case Studies and Legal Jurisprudence on Classification and Exemption of Goods or Services and its corresponding GST Rates and Exemptions

Highlights of Volume 4

• Constitution (101st Amendment) Act, 2016
• Updated CGST, IGST, UTGST and Compensation Cess Acts, 2017 as amended vide the Finance (No.2) Act, 2024 [Updated as on date]
• Updated CGST, IGST, UTGST and GST Compensation Cess Rules, 2017 [Updated as on date]
• Index of all GST Forms along with their utility under GST
• Index of all GST Council Meetings