GST Law and Commentary - with Analysis and Procedures (4 Volume Set)

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Description
Updated with Finance Bill, 2024
Highlights
● Detailed commentary on various domains of GST (law & provisions) viz. Supply of goods
    or services intrastate and inter-state. Principles of time of supply & place of supply, taxable
    person, GST ITC, reverse charge, exports and imports, job work, TDS, TCS, appeals & revision, 
    demand and recovery, search & seizure, arrests, offences, penalties, etc., with practical case studies
     and illustrations & FAQs for conceptual clarity
● Discussion on all updated provisions and rules along with various notifications, circulars, clarifications,
    etc., as on date including all the decisions of the GST Council Meetings as on date
● Analytical discussion on all important advance rulings & High Courts and Supreme Court GST 
    judgments with settled legal jurisprudence of pre-GST era and their likely effect on businesses
    along with suggestion/key precautions 
● Effective takeaways and action plan for smooth sailing in GST with suggestions
Key Features
● Detailed commentary on CGST, SGST, IGST, UTGST and GST Compensation Cess Laws along with
    the Rules made thereunder to encapsulate the provisions for easy digest
● Discussion on various domains – viz. supply of goods or services – intra-state and inter-state,
    principles of place of supply & time of supply, taxable person, GST ITC, reverse charge, exports and
    imports, job work, GST rates, TDS, TCS, e-way bill, transitional provisions, appeals and revision,
    demand and recovery, search & seizure, arrests, offences, penalties, etc.
● In-depth analyses of meaning and scope of term ‘supply’, principles of time & place of supply’ with
    multiple case studies and likely issues with way forward suggestions.
    Analyses and discussion on seamless flow of input tax credit in GST with multiple examples
● Case studies on various aspects of valuation’ – transaction value, related party transactions, stock
     transfers, cross charge, etc.
● Analyses of Exports, Imports and supplies to or by SEZ units/developers in GST along with
    documentation required vis-a-vis refund mechanism
● Flowcharts on various rules & procedural aspects of GST-registration, payment, invoice, returns and
    refund along with guidance & implementation of e-invoicing and QR Code’
● Analyses of various provisions for assessment & audit, demands & recovery and offences & penalties,
    search, seizure, arrests along with procedural flowcharts for appeals & revision and advance ruling
● How to file Annual Return (Form GSTR-9) and Self Certified Reconciliation statement (Form GSTR- 9C)
    as per revised formats and key guidance and precautions required
● All updated provisions and rules along with topic wise bifurcation of all departmental clarifications, CBIC
   FAQs as updated press releases, circulars, orders, e-fliers, etc. as on date.

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Table of Contents
Volume 1 
Chapter 1 Overview Of Pre-GST Indirect Taxation In India
Chapter 2 Overview Of GST & Its Benefits In Solving Pre-Gst Shortcoimngs
Chapter 3 Levy And Collection Of GST-Intra-State Supply Of Goods And Services
Chapter 4 Levy And Collection Of GST-Inter-State Supply Of Goods And Services
Chapter 5 Taxable Event Under GST-Meaning And Scope Of Supply
Chapter 6 Meaning Of “Goods” And “Services” In GST
Chapter 7 Concept Of Composite And Mixed Supply In GST
Chapter 8 Taxable Person In Gst And Reverse Charge Mechanism
Chapter 9 Reverse Charge Mechanism
Chapter 10 Composition Levy In GST
Chapter 11 Input Tax Credit Under GST – Availment And Utilisation
Chapter 12 Value Of Supply Of Goods And Services
Chapter 13 Taxability  of Builder's Collaboration Agreement/Joint Development Agreement in GST
Chapter 14 Time of Supply (Point of Taxation) of Goods and Services in GST
Chapter 15 Place Of Supply Of Goods And Services In GST
Chapter 16 Exports And Imports In GST
Chapter 17 E-Commerce – Tax Collection At Source (Tcs) Under GST
Chapter 18 Tax Deduction at Source (TDS)
Chapter 19 Job Work
Chapter 20 Assessment And Audit
Volume 2
Chapter 21 Demand And Recovery
Chapter 22 Liability to Pay in Certain Cases
Chapter 23 Inspection, Search, Seizure And Arrest
Chapter 24 Offences And Penalties
Chapter 25 Prosecution And Compounding Of Offences
Chapter 26 Appeals And Revision
Chapter 27 Advance Ruling
Chapter 28 Anti-Profiteering Measure
Chapter 29 Other Miscellaneous Provisions
Chapter 30 Registration Process In GST
Chapter 31 Tax Invoice, Credit And Debit Notes
Chapter 32 Payment Of Tax And Tax Deducted At Source(Tds)
Chapter 33 Refunds In GST
Chapter 34 Accounts And Records
Chapter 35 E-Way Bill
Chapter 36 Transactional Provisions in GST
Chapter 37 E-Invoicing in GST
Volume 3
Chapter 38 Roadmap to Sequential filing of GST Refunds
Chapter 39 Guide to file GST Annual Return
Chapter 40 GST Reconciliation Statement
Volume 4
Act
Rules
Forms
Notifications
Circulars/Orders
Press Releases
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Author Details
Bimal Jain, FA, LL.B, B.Com (Hons.)