Description
This book contains a compilation of amended, updated & annotated text of the following GST Act(s) & Rules:
Central GST Act & Rules
Integrated GST Act & Rules
Union Territories GST Act & Rules
GST (Compensation to States) Act & & GST Compensation Cess Rules
GST Settlement of Funds Rules, 2017
What sets it apart is the presentation of the GST Act(s), along with Relevant Rules, Forms, Circulars, Notifications, Dates of Enforcement, and Allied Laws referred to in the Section. In other words, the Annotation under each Section shows:
Relevant Rules & Forms (with Action Points)
Relevant Circulars & Notifications
Date of enforcement of provisions
Allied Laws referred to in the Section
Along with the above, the readers also get a specially curated & comprehensive (370+ pages/25+ topics) Guide to GST Laws and a Section-wise digest of Landmark Rulings under the GST Law
The Present Publication is the 19th Edition and has been amended upto 1st February 2023. This book is authored/edited by Taxmann’s Editorial Board with the following noteworthy features:
[Taxmann’s series of Bestseller Books] on GST Laws
[Follows the Six-sigma Approach] to achieve the benchmark of ‘zero error’
This book is published in two volumes, and the contents of the book are as follows:
Specially curated & comprehensive Guide to GST Laws in 370+ Pages on 25+ Topics
Acronyms in GST
Introduction
Taxable Event in GST
Value of Taxable Supply of Goods or Services or Both
Input Tax Credit (ITC)
Place of Supply of Goods or Services or Both other than Exports or Imports
Place of Supply in case of Exports or Imports of Goods or Services or Both
Exports and Imports
Time of Supply of Goods and Services
Reverse Charge
Exemption from GST by Issue of Notification
Concessions to Small Enterprises in GST
Some Important Taxable Services
Government Related Activities
Basic Procedures in GST
Tax Invoice, Credit and Debit Notes
E-Way Bill for Transport of Goods
Payment of Taxes by Cash and through Input Tax Credit
Returns under GST
Assessment and Audit
Demands and Recovery
Refund in GST
Powers of GST Officers, Offences and Penalties
Appeal and Revision in GST
Prosecution and Compounding
Electronic Commerce
Miscellaneous Issues in GST
GST Compensation Cess
Constitutional Background of GST
Amended, updated & annotated text [along with Relevant Notifications (enforcing provisions of the GST Acts and amendments thereto), and Subject Index] of the following:
Central Goods & Service Tax Act, 2017 [including CGST (Removal of Difficulties) Orders & Text of Allied Acts]
Integrated Goods & Service Tax Act, 2017
Union Territories Goods & Service Tax Act, 2017 [including UTGST (Removal of Difficulties) Orders]
Goods & Services Tax (Compensation to States) Act, 2017
GST Rules and Forms
Central Goods & Service Tax Rules, 2017
Integrated Goods & Service Tax Rules, 2017
Goods and Services Tax Compensation Cess Rules, 2017
Union Territories Goods & Service Tax Rules, 2017
Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
Union Territory Goods and Services Tax (Chandigarh) Rules, 2017
Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017
Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017
Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017
Goods and Services Tax Settlement of Funds Rules, 2017
Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019
National Anti-Profiteering Authority: Procedure and Methodology
Tribunal Reforms Act, 2021
Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities
Tribunal (Conditions of Service) Rules, 2021
Notifications issued under CGST Act/IGST Act/UTGST Act
CGST Notifications
Service Tax Notifications
IGST Notifications
UTGST Notifications
Compensation Cess Notifications
CGST (Rate) Notifications
IGST (Rate) Notifications
Compensation Cess (Rate) Notifications
Central Excise (N.T.) Notifications
Case Laws Digest
Section Key to Landmark Rulings of Supreme Court/High Courts/AAAR/AAR/NAA
Alphabetical Key to Landmark Rulings of Supreme Court/High Court/AAAR/AAR/NAA
Annotated Text of CBIC’s FAQs
Circulars & Clarifications
Constitutional Provisions
Constitutional (One Hundred and First Amendment) Act, 2016
Relevant Provisions of the Constitution of India
Date of Enforcement of Provisions of Constitution (One Hundred and First Amendment) Act, 2016
