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GST - How to Meet Your Obligations (2 Volume Set)

GST - How to Meet Your Obligations (2 Volume Set)

  • ₹6,195.00

Limited Stock
  • Author(s): S.S. Gupta
  • Brand: Taxmann
  • Edition: 11 Ed July 2021
  • ISBN 13 9789390831296
  • Approx. Pages 3682 + Contents
  • Format Paperback
  • Approx. Product Size 24 x 16 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)
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Description
Volume 1
»    Basic Concepts                                               
»    Supply (meaning & scope)                              
»     Levy of GST                                                      
»   Non taxable suppliers                                     
»   Reverse charges                                               
»   Time of supply                                                 
»   Place of supply                                                   
»    Job Work
»    TDS   
 »    E-commerce and TCS
 »    Exemption   
 »     UTGST   
  »   Compensation to states 
  »    SEZ 
  »   Administration & registration 
  » Compensation levy   
  »  Export and import goods and services                                       

Volume 2

»    Taxable person                                                     »   Input services
»     Capital goods                                                        »   Utilization of input tax credit
»     Tax Invoice                                                            »    Payment of tax and interest
»     E-Way Bill                                                               »    Returns
»    Composition Levy                                                  »    Assessment
»    Export of goods and services                              »    Demands and Recovery
»    Import of goods and services                              »    Refund
»    SEZ                                                                           »   Audit
»    Taxable person                                                      »   Penalties
»    Input                                                                         »       prosecution
»   Inspection                                                                  »    Advance ruling
»    Anti-Profiteering
»    Appeals 
»    GST Acts/Rules
»    Capital goods                                             
»    Utilization of Input tax credit                   
»    Conditions, time limit and                       
        documents for availment of credit         
»    Removal of input                                       
»    Procedures and records for input           
       tax credit
»    Input service distributor
»    matching of credit
»    Recovery of input tax credit

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CONTENTS
DIVISION ONE : BASIC CONCEPTS
CHAPTER 1     INTRODUCTION & BASIC CONCEPT
CHAPTER 2     CONSTITUTIONAL AMENDMENT
CHAPTER 3     TRANSITIONAL PROVISIONS
CHAPTER 4     MEANING & SCOPE OF SUPPLY AND LEVY OF GST
CHAPTER 5     DEFINITION & PRINCIPLE OF CLASSIFICATION
CHAPTER 5A   RESIDENTIAL OR COMMERCIAL APARTMENTS - NEW SCHEME
CHAPTER 6     NON-TAXABLE SUPPLIES
CHAPTER 7     PAYMENT UNDER REVERSE CHARGE
CHAPTER 8     TIME OF SUPPLY & CHANGE IN RATE OF TAX
CHAPTER 9     PLACE OF SUPPLY
CHAPTER 10   VALUE OF SUPPLY
CHAPTER 11   JOB WORK, SCRAP & WASTE GENERATED AT JOB-WORKER
CHAPTER 12   ELECTRONIC COMMERCE OPERATOR & COLLECTION OF TAX AT SOURCE
CHAPTER 13   TAX DEDUCTED AT SOURCE 
DIVISION TWO : EXEMPTIONS & OTHER LEVIES
CHAPTER 14   EXEMPTIONS
CHAPTER 15   UNION TERRITORY GOODS & SERVICES TAX
CHAPTER 16   GST (COMPENSATION TO STATES) ACT
CHAPTER 16A CESS   
CHAPTER 17   COMPOSITION LEVY
DIVISION THREE : EXPORT & IMPORT OF GOODS AND SERVICES
CHAPTER 18   EXPORT OF GOODS, SERVICES AND EXPORT INCENTIVES
CHAPTER 19   DEEMED EXPORTS INCLUDING EOU, STP
CHAPTER 20   SPECIAL ECONOMIC ZONE
CHAPTER 21   IMPORT OF GOODS & SERVICES
CHAPTER 22   ADMINISTRATION & REGISTRATION
DIVISION FOUR : PROCEDURES
CHAPTER 23   TAXABLE PERSON, TAX INVOICE, CREDIT & DEBIT NOTES & E-WAY BILL
CHAPTER 24   PAYMENT OF TAX AND INTEREST - COMPUTATION OF TAX LIABILITY
CHAPTER 25   RETURNS
CHAPTER 26   ASSESSMENT
CHAPTER 27   DEMAND, RECOVERY AND ADJUDICATION
CHAPTER 28   REFUND OF TAXES
CHAPTER 29   AUDIT OF ASSESSEE'S ACCOUNTS
CHAPTER 30   PENALTIES, CONFISCATION & FINE
CHAPTER 31   ARREST, PROSECUTION AND COMPOUNDING
CHAPTER 32   ADVANCE RULING
CHAPTER 33   INSPECTION, SEARCH & SEIZURE
CHAPTER 34   LIABILITY TO PAY IN CERTAIN CASES
CHAPTER 35   GOODS AND SERVICES TAX PRACTITIONER SCHEME & PROVISIONAL 
                           ATTACHMENT
CHAPTER 35A ANTI-PROFITEERING MEASURE
CHAPTER 36   RESIDUAL MATTERS
DIVISION FIVE : INPUT TAX CREDIT
CHAPTER 37   INTRODUCTION TO INPUT TAX CREDIT
CHAPTER 38   INPUT
CHAPTER 39   INPUT SERVICE
CHAPTER 40   CAPITAL GOODS
CHAPTER 41   UTILIZATION OF INPUT TAX CREDIT
CHAPTER 42   CONDITIONS, TIME LIMIT AND DOCUMENTS FOR AVAILMENT OF CREDIT
CHAPTER 43   COMMON INPUTS AND INPUT SERVICES FOR EXEMPTED AND TAXABLE SUPPLIES
CHAPTER 44   REMOVAL OF INPUT, CAPITAL GOODS AND WASTE INCLUDING FOR JOB-WORK
CHAPTER 45   PROCEDURES AND RECORDS FOR INPUT TAX CREDIT
CHAPTER 46   INPUT SERVICE DISTRIBUTOR
CHAPTER 47   MATCHING OF CREDIT AND BLACK LISTING OF DEALER 
CHAPTER 48   RECOVERY OF INPUT TAX CREDIT
CHAPTER 49   MISCELLANEOUS PROVISIONS
DIVISION SIX : APPEALS
CHAPTER 50   APPEAL - GENERAL PROVISIONS
CHAPTER 51   TIME LIMIT FOR FILING APPEAL AND CONDONATION OF DELAY
CHAPTER 52   PRE-DEPOSIT OF DUTY FOR ENTERTAINING APPEAL
CHAPTER 53   DEPARTMENTAL APPEAL & POWER OF REVISIONAL AUTHORITY
CHAPTER 54   APPEAL TO APPELLATE AUTHORITY
CHAPTER 55   APPEAL BEFORE GOODS & SERVICES TAX APPELLATE TRIBUNAL
CHAPTER 56   ORDER OF APPELLATE TRIBUNAL
CHAPTER 57   PROCEDURE BEFORE APPELLATE TRIBUNAL
CHAPTER 58   POWERS AND LIMITATIONS OF APPELLATE TRIBUNAL
CHAPTER 59   APPEAL BEFORE HIGH COURT
CHAPTER 60   APPEAL BEFORE SUPREME COURT
APPENDICES
APPENDIX 1
•    CENTRAL GOODS AND SERVICES TAX ACT, 2017     
•    INTEGRATED GOODS AND SERVICES TAX ACT, 2017
•    UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 
•    GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
APPENDIX 2 
 •   CENTRAL GOODS AND SERVICES TAX RULES, 2017
•    INTEGRATED GOODS AND SERVICES TAX RULES, 2017
APPENDIX 3
•    CGST NOTIFICATIONS
•    CGST (RATE) NOTIFICATIONS
APPENDIX 4  
•    CIRCULARS AND CLARIFICATIONS
APPENDIX 5 
•    CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016
•    RELEVANT PROVISIONS OF CONSTITUTION OF INDIA 
•    DATE OF ENFORCEMENT OF PROVISIONS OF CONSTITUTION (ONE HUNDRED AND 
     FIRST AMENDMENT) ACT, 2016
LIST OF NOTIFICATIONS
LIST OF CIRCULARS AND CLARIFICATIONS
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Author Details
S.S. Gupta
The author is a member of the Institute of Chartered Accountants of India, Institute of Cost and Works Accountants of India and the Institute of Company Secretaries of India. The academic record right from the college days was excellent. The author has received various scholarships and prizes from Institutions like JRD Tata Merit Scholarship, Narsee Monjee College Merit Scholarship, Sydnam Golden Jubilee's Scholarship etc. Before commencement of practice, the author has served in industry for six years in the field of indirect taxation. Since 1988 the author is practising in the field of indirect taxation only. The author has contributed extensively in the field of indirect taxation in various seminars/lectures. The author is also faculty member in the colleges/institution for teaching the indirect taxation and is associated with various social organisations. The author has also written book on "Service Tax - How to Meet Your Obligations" which is very widely referred by Trade and Industry.
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