GST Law and Procedure (3 Volume Set)

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Description
Salient features
* Amendments made by Finance Act, 2024 at proper places
* Referencer
* Exhaustive commentary
* Important cases
* Meanings of various terms/legal maxims
* GST Exemptions and Rates
* Notifications/Circulars/Orders/Instructions
Special Chapter on Fake Invoices
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Content
Volume 1
Division 1
Referencer 1 Meanings of various terms used in GST
Referencer 1A Meanings of legal words, maxims/phrases
Referencer 1B Rules of interpretation of statutes including doctrines
Referencer 2 Goods and Services Tax Network (GSTN)
Referencer 3 Goods and Services Tax Council (GST Council)
Referencer 4 Taxes/Duties/Cesses and Surcharges Subsumed in GST
Referencer 5 Non-GST Supply
Referencer 6 Important issues regarding Summons issues under section 70 of the CGST Act, 2017
Referencer 7 Extension of due dates for furnishing different returns
Referencer 8 State/UT Codes
Referencer 9 Kerala Flood Cess
Referencer 10 Job Work under the GST Act(s)
Referencer 11 Works Contract Services under the GST Act(s)
Referencer 12 Different types of persons under GST
Referencer 13 Different types of supply under GST
Referencer 14 Rate of interest payable under different situations
Referencer 15 Penalties, Late Fee and Fine under GST
Referencer 16 Illustrative cases in which penalty or late fee has been waived
Referencer 17 Prosecution under GST Act(s) - Sections 132 and 133
Referencer 18 Compounding of Offences Section 138
Referencer 19 Production of Additional Evidence Rule 112
Referencer 20 Various GST Forms
Referencer 21 E-invoicing
Referencer 22 Suggestive format of tax invoice, bill of supply, receipt voucher, refund voucher etc.
Referencer 23 Common Provisions under CGST/IGST/UTGST Act
Referencer 24 Scheme of broad classification of goods under CST
Referencer 25 Scheme of broad classification of services under CST
Referencer 26 Relevant Articles of the Constitution of India
Referencer 27 List of topic-wise Circulars/Instructions/Guidelines
Referencer 28 Gist of important/latest cases
Division 2
Exempted Goods and GST Rates on Goods
Part A             Exempted Goods under the GST Acts namely CGST Act, IGST Act and respective SGST Acts
Part B             Exempted Goods Specified under IGST Act Only
Part C             CGST Rates of Goods with HSN Codes
Part D            Exemption from compensation cess on supply of goods
Part E             Compensation cess rates on supply of specified goods
Division 3
Exempted Services and GST Rates on Services
Part A             Exempted Services both under CGST & IGST Acts
Part B             Exempted Services under IGST Act Only
Part C             CGST rates of Services with Accounting Codes
Part D             Explanatory Notes to the scheme of classification of services
Division 4
Practice and Procedure
Chapter 1      Introduction and Overview of GST including its Administration
Chapter 2      Concept of Supply including Intra-State & Inter-State Supply
Chapter 3      Place of Supply of Goods or Services or Both
Chapter 4      Zero-Rated Supply (including Exports) and Imports
Chapter 5      Levy of Tax
Chapter 6      Exemption from Tax
Chapter 7      Registration
Chapter 8      Electronic Commerce Including TCS
Chapter 9      Valuation of Taxable Supply
Volume 2
Chapter 10    Input Tax Credit
Chapter 11    Classification of Goods and Services
Chapter 12    Time of supply and payment of tax
Chapter 13    Reverse Charge under GST
Chapter 14    Tax Invoice, Credit and Debit Notes
Chapter 15    Returns including GST Practitioners
Chapter 16    Refunds
Chapter 17    Accounts and other records
Chapter 18    Offences, Penalties and Prosecution
Chapter 19    Transitional Provisions
Chapter 20    Assessment under GST
Chapter 21    Audit under GST
Chapter 22    Inspection, Search, Seizure and Arrest
Chapter 23    Inspection of goods in transit including E-Way Bills
Chapter 24    Demand and Recovery
Chapter 25    Appeals and Revision
Chapter 26    Advance Ruling
Chapter 27    Liability to pay in certain cases
Chapter 28    Other Miscellaneous Topics
Chapter 29    GST on Real Estate Sector
Chapter 30    Meanings of words & phrases frequently used in statutory provisions & rules
Chapter 31    Principles of interpretation of statutes including GST Acts
Chapter 32    Tax Planning under GST
Chapter 33    Issuance of invoice without supply – Fake/Bogus Invoicing
Volume 3
Division 5
Statutory Provisions
Chapter 1        Central Goods and Services Tax Act, 2017
Chapter 2        Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
Chapter 3        Integrated Goods and Services Tax Act, 2017
Chapter 4        Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
Chapter 5        Union Territory Goods and Services Tax Act, 2017
Chapter 6        Goods and Services Tax (Compensation to States) Act, 2017
Chapter 7        Constitution (One Hundred and First Amendment) Act, 2016
Division 6
GST Rules
Chapter 1      Central Goods and Services Tax Rules, 2017
Chapter 2      Integrated Goods and Services Tax Rules, 2017
Chapter 3      Goods and Services Tax Compensation Cess Rules, 2017
Chapter 4      Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019
Chapter 5      Settlement of funds Rules, 2017
Division 7
Notifications/Circulars/Orders
Part A             Central Goods and Services Tax Notifications
2017, 2018, 2019, 2020, 2021, 2022 & 2023
Part B             Central Tax (Rate) Notifications
2017, 2018, 2019, 2020, 2021, 2022 & 2023
Part C             Integrated Goods and Services Tax Notifications
2017, 2018, 2019, 2020 & 2021
Part D             Integrated Goods and Services Tax (Rate) Notifications
2017, 2018, 2019, 2020, 2021, 2022 & 2023
Part E             GST Compensation Cess Notifications
2017, 2018, 2019, 2022 & 2023
Part F              GST Compensation Cess (Rate) Notifications
2017, 2018, 2019, 2021 & 2023
Part G             Central Tax Circulars
Part H             IGST Circulars
Part I              Compensation Cess Circulars
Part J              Central Tax Orders
 2017, 2018, 2019, 2020 & 2022
Part K             CGST (Removal of Difficulties) Orders
  2017, 2018, 2019 and 2020
Part L             Instructions/Guidelines
2017, 2018, 2019, 2020, 2021 & 2022
Division 8
Relevant Circulars & Instructions under Customs Act, 1962
Circulars issued under the Customs Act, 1962
2017, 2018, 2019, 2020, 2021 & 2022
Instructions
2017, 2018 & 2022
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Author Details
Ashok Batra is a Chartered Accountant and a Law Graduate. He is an alumnus of Sri Ram College of Commerce, Delhi University. Presently, he is a senior partner of the "M/s A.K..Batra and Associates", Chartered Accountants. He established the said firm in 1982, after qualifying his Chartered Accountancy Exams in 1981. In the first twenty two years of his practice, he primarily worked in the traditional areas of Direct Taxation, Auditing and Sales Tax. Subsequently, in the year 2004 he felt the ever-growing significance of Service Tax in the Indian Economy. He, therefore, gained
super-Specialisation in Service Tax by consistent hard-work.
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