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GST Smart Guide

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Author: Ramesh Chandra Jena

ISBN: 978-93-9416-345-4

Publishing Date: 2023

Publisher: Bharat Law House

Edition: 2nd edn., 2023

No of Pages: 1216

Vendor: Bharat Law House Pvt. Ltd.

About GST Smart Guide

ChapterTopic Subject wise
Chapter 1GST — Concept & Status
Chapter 2Constitutional Amendment
Chapter 3Levy and Collection of Tax
Chapter 4Time of Supply
Chapter 5Place of Supply
Chapter 6Valuation Mechanism
Chapter 7Input Tax Credit
Chapter 8Registration
Chapter 9Non-resident and Casual Taxable Person
Chapter 10Tax Invoice, Credit and Debit Notes
Chapter 11Accounts and Records
Chapter 12Returns under GST
Chapter 13Payment of Taxes
Chapter 14Reverse Charge Mechanism (RCM) under GST Law
Chapter 15Tax Deduction and Tax Collection at Source
Chapter 16Refund under GST
Chapter 17Assessment
Chapter 18Audit under GST
Chapter 19Inspection, Search, Seizure and Arrest
Chapter 20Demand and Recovery
Chapter 21Advance Ruling
Chapter 22Appeals and Revision
Chapter 23Offence and Penalties
Chapter 24Anti-Profiteering Measures
Chapter 25Job Work under GST
Chapter 26Electronic Way Bill
Chapter 27Authorised Representatives
Chapter 28GST Practitioners
Chapter 29Adjudication Proceeding
Chapter 30Remedy under Writ Petition to High Court
Chapter 31Export Promotion Schemes under DGFT
Chapter 32Imports of Goods and Services
Chapter 33Export Procedure under GST
Chapter 34Deemed Exports
Chapter 35Merchant Exports
Chapter 36Works Contract Service
Chapter 37Goods Transport Agency Services
Chapter 38GST on Education Sectors
Chapter 39Pure Agent Services
Chapter 40Intermediary Services
Chapter 41Online Information and Database Access or Retrieval (OIDAR) Services
Chapter 42Canteen Services under GST
Chapter 43Employer-Employee Relationship under GST
Chapter 44Intellectual Property Right (IPR) under GST
Chapter 45Actionable Claims under GST
Chapter 46Liquidated Damages under GST
Chapter 47Services Supplies to SEZ Unit/Developer of SEZ under GST
Chapter 48Refund of IGST on Supplies to SEZ Unit/ Developer of SEZ on Payment of IGST
Chapter 49Levy of GST on “Ocean Freight” under GST
Chapter 50Taxability of Government Services under GST
Chapter 51GST Compensation Cess
Chapter 52GST on Cooperative Housing Societies
Chapter 53GST on Charitable and Religious Trusts
Chapter 54GST – MSME
Chapter 55Taxability of Health Care Services
AppendixImportant Circulars Topic wise
1.Procedure for Cancellation of Registration
2.Valuation  Mechanism
3.Input Tax Credit
4.Imports of Goods
5.Refund under GST
6.Tax Deduction at Source
7.Job Work under GST
8.Electronic Way Bill
9.Export procedure
10.Taxability of “Tenancy Rights” under GST
11.Micro, Small and Medium Enterprises
12.Casual Taxable Person and Recovery of excess Input Tax Credit distributed by an Input Service distributor
13.GST (Compensation to States) Act, 2017
14.GST on Education Sectors
15.Demand and Recovery
16.E-Invoicing

 

 

 

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