GST Law & Procedure [set of 3 volumes]

Volume 1

Division 1

Referencer

Referencer 1      Comprehensive Glossary of GST Terminology

Referencer 2      Lexicon of Legal Terms and Phrases

Referencer 3      Guiding Rules for the Construction and Application of Legislative Enactments

Referencer 4      List of section-wise/rule-wise commentary in different Chapters of this books

Referencer 5      List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc.                                                                    Referencer 6      GST Portal

Referencer 7      List of Extended Due Dates for Various GST Returns

Referencer 8      Time-Barred Limits for Issuance of SCNs and Orders for Various Years

Referencer 9      Applicable Interest Rates in Various Scenarios

Referencer 10    An Overview of Summons issued u/s 70

Referencer 11    A Comprehensive Listing of Penalties, Late Fees, and Fines Applicable in Various Scenarios

Referencer 12    Illustrative Cases of Waiver of Penalty, Late Fee, and Interest

Referencer 13    Prosecution & Penal Provisions of Sections 132 & 133

Referencer 14    Directory of GST Forms, Returns, and Applications

Referencer 15    Definitions of Various Types of Persons

Referencer 16    Definitions of Various Types of GST Supplies

Referencer 17    Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers, and Other Essential Documents

Referencer 18    Scheme of broad classification of goods under GST

Referencer 19    Scheme of broad classification of services under GST

Referencer 20    List of Topic-Wise Circulars/Instructions/Guidelines etc.

Referencer 21    Supplies of Goods Liable to Reverse Charge under GST

Referencer 22    Supplies of Services Liable to Reverse Charge under GST

Referencer 23    List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs)                                                              Referencer 24    GST Amnesty Scheme 2024: Relief Provisions under Section 128A

Referencer 25    Procedure & conditions for closure of proceedings under section 128A in r/o demands issued u/s 73

Referencer 26    Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024

Referencer 27    Critical Deadlines for GST Amnesty Scheme, 2024

Referencer 28    FAQs on GST Amnesty Scheme, 2024

Referencer 29    GST State/UT Jurisdictional Codes

Referencer 30    Electronic Invoicing (E-Invoicing) under GST

Referencer 31    Common Provisions under CGST/IGST/UTGST Acts

Referencer 32    Relevant Articles of the Constitution of India

Referencer 33    Goods and Services Tax Council (GST Council)

Referencer 34    Goods and Services Tax Network (GSTN)

Referencer 35    Production of additional evidence — Rule 112

Referencer 36    Job Work under the GST

Referencer 37    Works Contract Services under the GST

Division 2

Exempted Goods and GST Rates on Goods

Part A             Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts

Part B             Exempted Goods under IGST Act only

Part C             CGST Rates of Goods with HSN Codes

Part D             Exemption from compensation cess on supply of goods

Part E             Compensation Cess rates on supply of specified goods w.e.f. 01.07.2017

Division 3

Exempted Services and GST Rates on Services

Part A             Exempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017

Part B             Exempted services under IGST Act only w.e.f. 01.07.2017

Part C             CGST rates of services with accounting codes w.e.f. 01.07.2017

Part D             Scheme of Classification of Services

Part E             Compensation Cess Rates on Services w.e.f. 01.07.2017

Division 4

Practice and Procedure

Chapter 1      Introduction and Overview of GST including its Administration

Chapter 2      Concept of Supply including Intra-State & Inter-State Supply

Chapter 3      Place of Supply of Goods or Services or Both

Chapter 4      Zero-Rated Supply (including Exports) and Imports

Chapter 5      Levy of Tax

Chapter 6      Exemption from Tax

Chapter 7      Registration

Chapter 8      Electronic Commerce including TCS

Chapter 9      Valuation of Taxable Supply

Volume 2

Chapter 10      Input Tax Credit

Chapter 11      Classification of Goods and Services

Chapter 12      Time of supply and payment of tax

Chapter 13      Reverse Charge under GST

Chapter 14      Tax Invoice, Credit and Debit Notes

Chapter 15      Returns

Chapter 16      Refunds

Chapter 17      Accounts and other records

Chapter 18      Offences, Penalties and Prosecution

Chapter 19      Transitional Provisions

Chapter 20      Assessment including Scrutiny

Chapter 21      Audit under GST

Chapter 22      Inspection, Search, Seizure and Arrest

Chapter 23      Inspection of goods in transit including E-Way Bills

Chapter 24      Demands and Recovery

Chapter 25      Appeals and Revision

Chapter 26      Advance Ruling

Chapter 27      Liability to pay in certain cases

Chapter 28      Miscellaneous Topics

Chapter 29      GST on Real Estate Sector

Chapter 30      Meanings of words & phrases frequently used in statutory provisions & rules

Chapter 31      Principles of interpretation of statutes including GST Acts

Chapter 32      Tax Planning under GST

Chapter 33      Issuance of invoice without supply – Fake/Bogus Invoicing

Volume 3

Division 5

Statutory Provisions

Chapter 1        Central Goods and Services Tax Act, 2017

Chapter 2        Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017

Chapter 3        Integrated Goods and Services Tax Act, 2017

Chapter 4        Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017

Chapter 5        Union Territory Goods and Services Tax Act, 2017

Chapter 6        Goods and Services Tax (Compensation to States) Act, 2017

Chapter 7        Constitution (One Hundred and First Amendment) Act, 2016

Division 6

GST Rules