GST - Law, Practice and Procedure (As Amended by Finance Act, 2023) (2 Volume Set)

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Description
For Online Support and updates till 30.9.2023 at www.rgargsgarg.com
Highlights
* GST at-a-glance including check-list on various compliance, provisions, due dates, non-creditable
   supplies, penalties and offences, etc. covering the vital provisions of the entire Act
* Detailed commentary on all GST provisions through illustrations, tables, graphs and case laws
* Extensive discussion on contentious issues in the respective chapters
* Covers upto-date rates and exemptions in GST- Goods and Services
* Complete text of the notified CGST Act/Rules, IGST Act/Rules, GST (Compensation to States) Act
    /Rules along with Forms
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Contents
Volume 1
Part-A
A1 : GST In India - At-A-Glance                                         
A2 : Compliance Chart With Limitation Periods Under GST
A3 : Reverse Charge Under GST
A4 : Non-Creditable Goods/Services And Supplies (Blocked Credits)
A5 : Payment Of Tax & Returns Under GST
A6 : Interest, Penalties And Offences
A7 : State Codes
A8 : Port Codes
A9 : SEZ-List Of Services Recognized For Authorised Operations
A10 : Compliance Due Dates With Extensions And Covid-19 Related Relaxations
A11 : GST Forms - At-A-Glance
Part-B
Commentary
B1 : Pre-Gst Indian Indirect Tax Structure
B2 : GST-Concept, Features And Advantages And Constitutional Amendments.
B3 : Taxes Or Duties Subsumed In The GST
B4 : GsST Council & Its Functions And Administration Of GST
B5 : Steps To Determine Liability Under GST And Key Definitions
B6 : Supply - Meaning And Scope
B7 : Time And Value Of Supply
B8 : Concept Of Igst-Inter-State Supply And Intra-State Supply
B9 : Imports, Zero-Rated Supplies And Exports
B10 : Levy, Reverse Charge, Rates And Exemptions
В11 : Input Tax Credit And Input Service Distributor
B12 : Composition Levy
B13 : Job Worker, Casual Taxable Person, Non-Resident Taxable Person & Corporate Debtors
B14 : E-Commerce, TCS & Supply Of Online Data-Special Provisions
B15 : Registration, Amendment And Cancellation
B16 : Returns Under The GST
B17 : Payment Of Tax And Interest
B18 : Tax Deduction At Source
B19 : Refund
B20 : Invoice, Accounts And Records
B21 : Assessment, Audit & Determination Of Tax And Adjudication
B22 : Collection Of Tax, Demands & Recovery And Liability In Certain Cases
B23 : Inspection, Search & Survey
B24 : Inspection Of Goods In Movement, Confiscation And E-Way Bill
B25 : Penalties And Prosecution
B26 : Appeal, Advance Ruling And Anti-Profiteering Provisions
B27 : Transi Onal Provisions.
B28 : Miscellaneous Provisions
Volume 2
Part C
Legislations
C0 : Finance Act-2023-Gst Related
C1 : Amended/Inserted Articles By The Constitution (101st Amendment) Act, 2016.
C2 : Central Goods And Services Tax Act, 2017
C3 : Central Goods And Services Tax Rules, 2017
C4 : The Integrated Goods And Services Tax Act, 2017
C5 : Integrated Goods And Services Tax Rules, 2017
C6 : The Goods And Services Tax (Compensation To States) Act, 2017
C7 : GST Compensation CESS Related Rules.
C8 : CGST Forms
C9 : Non-Tariff Notifications Under GST
C10 : Rates And Exemption Notifications In GST
C11 : Orders Issued Under GST
C12 : Circular, Clarifications And Instructions And Guidelines Under GST
Part-D
GST Rates
D1 : GST Rates-Goods.
D2 : GST Exemptions-Goods.
D3 : GST Rates-Services.
D4 : GST Exemptions-Service.
D5 : Rates Of Compensation CESS
D6 : Scheme Of Classification Of Services And Explanatory Notes
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Author Details
Rakesh Garg, LLB, FCA, a graduate of Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for more than 38 years and has specialization in Sales Tax, VAT, Service Tax, and
now, GST.
Sandeep Garg, CMA, FCA, a graduate from Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for almost 30 years.