ABC of GST

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Book Description
I have been practising direct and indirect tax for the last 30 years. However, still there are days when understating law from bare Act seems a difficult job. Phrases like "in the manner prescribed", "as may be specified", "notwithstanding what has been provided", sometimes make the law difficult to understand. I always harboured the idea of simplifying tax laws so that the essence of any provision is covered at one place without the need to refer to different sections, rules, notifications, etc.
After the success of first edition, in this edition I have also incorporated the relevant notification with the section itself for a quick reference of the said notification, and each sub-section is presented with sub-title so that relevant provision can be searched easily. This book has incorporated all the amendments made till 31st December, 2024.
Through this book, my endeavour is to make the law as simple and understandable as possible. I have kept the language very simple and lucid, such that it will make the GST law understandable to even laymen, especially small business people who are affected by GST the most. I hope this book helps you as I envision it to.
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Contents
Division I - CGST Act, 2017
Chapter 1. Preliminary
Chapter 2. Administration
Chapter 3. Levy and Collection of Tax
Chapter 4. Tome and Value of Supply
Chapter 5. Input Tax Credit
Chapter 6. Registration
Chapter 7. Tax Invoice, Debit and Credit Notes
Chapter 8. Accounts and Records
Chapter 9. Returns
Chapter 10. Payment of Tax
Chapter 11. Refund
Chapter 12. Assessments
Chapter 13. Audit
Chapter 14. Inspection, Search, Seizure and Arrest
Chapter 15. Demand and Recovery
Chapter 16. E-way Bill Rules
Chapter 17. Inspection, Search and Seizure Rules
Chapter 18. Demand and Recovery Rules
Chapter 19. Offences and Penalties
Chapter 20. Transitional Provisions
Chapter 21. Miscellaneous Provisions
Division II - IGST act and Rules, 2017
Chapter 1. Preliminary
Chapter 2. Administration
Chapter 3. Levy and Collection of IGST Tax
Chapter 4. Determination of Nature of Supply
Chapter 5. Place of Supply
Chapter 6. Refund of IGST Tax to International Tourist
Chapter 7. Zero Rated Supply
Chapter 8. Apportionment of Tax and Settlement of Fund
Chapter 9. Miscellaneous Provisions
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Author Details
Anil Goyal is a Chartered Accountant having experience of more than 30 years in direct and indirect tax laws. He runs his own firm and has flourishing practice in the Jaipur-rural region. He has successfully represented clients in several litigations and has managed and curated their tax planning structure. Over the years he has advised and represented clients across industries including trading, transport, manufacturing, hotel, cement, agriculture, poultry, construction etc. He has dealt with more than 400 clients, which includes companies as well as a small farmer operating in a small corner of the rural areas of Rajasthan. He excels and takes pride in explaining complicated tax laws to people belonging to remote-India having minimal access to education and technology.
CA. Pranjal Goyal is a Chartered Accountant who cleared his CA Final Examinations (both groups) in 1st attempt. He has worked with Deloitte, India before shifting base to Kotputli, Rajasthan. Within a year of being Chartered he has gained a deep and wide knowledge of tax and accounts planning and structures in construction and service industries.
Advocate Vaishali Goyal is an advocate practicing across Courts and Tribunals in Delhi, India. She has diverse experience in handling disputes pertaining to commercial laws ranging from Companies Act, 2013, IBC, 2016, Arbitration & Conciliation Act, 1996.