GST Manual (A Comprehensive book on GST Law, As Amended by Finance Act, 2023)

Section Wise Analysis
Integration of all Rules, Circulars, Notification upto 01.04.2023
Covering HSN Code with Rate of Tax as on 01.04.2023
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Description
Key Highlights
► Comprehensive Coverage of GST Law, IGST Law, UTGST Law, Compensation to States Act
► Amendments made upto Finance Act, 2023 incorporated.
► Section wise discussion for each and every Chapter of the Act.
► Integration of Rules, Circulars and Notifications under respective provisions of Law.
► Chapter wise grouping of all the Notified Forms under GST Law.
► Ready referencer on Rates applicable for Goods and Services including Exemption
     Notifications and HSN Code.
► Simplified presentation covering all the provisions of Law to enable self learning
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Contents
The Central Goods & Services Tax Act, 2017
Chapter 1 : Preliminary
Chapter 2 : Administration
Chapter 3 : Levy and Collection of Tax
Chapter 4 : Time and Value of Supply
Chapter 5 : Input Tax Credit
Chapter 6 : Registration
Chapter 7 : Tax Invoice, Credit & Debit Note
Chapter 8 : Accounts and Records
Chapter 9 : Returns
Chapter 10 : Payment of Tax
Chapter 11 : Refunds
Chapter 12  Assessment
Chapter 13 : Audit
Chapter 14 : Inspection, Search, Seizure and Arrest
Chapter 15 : Demands and Recovery
Chapter 16 ; Liability to Pay in Certain Cases
Chapter 17 : Advance Ruling
Chapter 18 : Appeals and Revision
Chapter 19 : Offences and Penalties
Chapter 20 : Transitional rovisions
Chapter 21 : Miscellaneous
The Integrated Goods and Services Tax Act, 2017
Chapter 1 : Preliminary
Chapter 2 : Administration
Chapter 3 : Levy and Collection of Tax
Chapter 4 : Determination of Nature of Supply
Chapter 5 : Place of Supply of Goods and Services
Chapter 6 : Refund of Integrated Tax to International Tourist
Chapter 7 : Zero Rated Supply
Chapter 8 : Appointment of Tax and Settlement of Funds
Chapter 9 : Miscellaneous
The Union Territory Goods and Services Tax Act, 2017
Chapter 1 : Preliminary
Chapter 2 : Administrative
Chapter 3 : Levy and Collection of Tax
Chapter 4 : Payment of Tax
Chapter 5 : Inspection, Search, Seizure and Arrest
Chapter 6 : Demands and Recovery
Chapter 7 : Advance Ruling
Chapter 8 : Transitional Provisions
Chapter 9 : Miscellaneous
The Goods and Service Tax (Compensation to States) Act, 2017
Annexures
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Author Details
G.Sekar, is a Chartered Accountant in practice for the last 30 years.
Founder and Faculty for Direct Taxation in Shree Guru Kripa's Institute of Management, an Institution providing education for all level and all subjects of the Chartered Accountancy Course and has trained many finance professionals.
Member - Central Council of ICAI-2013-16, 2016-19 & 2019-22
Chairman - Direct Taxes Committee of ICAI - 2014
Chairman - Auditing and Assurance Standards Board of ICAI - 2019 & 2020
Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style.
1. Commerce Graduate, Gold Medalist & Rank Holder from Madurai Kamaraj University.
2. Member of Expert Study Group Committee, CBDT, New Delhi, to study the Direct Tax Code Bill in 2006.
3. Recipient of Special Award from the Income Tax Department in 2011, during their "150 years of Income Tax in India" Celebrations, for his contribution and service to the Income Tax Department.
4. Speaker on Budget, Direct and Indirect Taxation in Doordarshan & other Television Channels & Print Media Programmes.