GST Law Simplified with Forms, Tariff and Exemptions

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Description
GST has been the biggest change in the field of indirect taxation since independence. Introduction of GST has been a historical event and it is likely to make significant contribution to India's higher growth trajectory in years to come. The idea of this book emerged as it was experienced that large number of persons; including businessmen, professionals and students were, and still are, keen to know about GST and activities on which it is payable. There is an obvious need to know legal provisions required to be complied with in case GST liability is attracted on an activity. Since its rollout on 1st July 2017, frequent changes have been necessitated in GST law, both to  rectify anomalies as also to address genuine grievances of the taxpayers. Government has responded positively and proactively to  amend GST Law without delay. The changes in last five and a half years have, however, been far too many anyone to keep track of. While the Government seems committed to make GST a good and simple tax, law relating to GST is still not so simple.
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Contents
Chapter 1. GST Law and Administration
Chapter 2. Activities liable to GST
Chapter 3. Time and place of Supply
Chapter 4. Levy of Tax
Chapter 5. Registration
Chapter 6. Rates and Classification
Chapter 7. Valuation
Chapter 8. Documents and Records
Chapter 9. Input Tax Credit
Chapter 10. Job Work
Chapter 11. Return and Tax Payment
Chapter 12. Refund
Chapter 13. Determination of Tax Liability and Recovery by the Department
Chapter 14. Audit
Chapter 15. Inspection, Search, Seizure and Arrest
Chapter 16. Liability to Pay in certain cases
Chapter 17. Punishment for Offences
Chapter 18. Appeals and Revision
Chapter 19. Advance Ruling and Anti Profiteering
Chapter 20. Export of Goods and Services
Chapter 21. Other Provisions
Annexure A Definitions
Annexure B Forms under GST
Annexure C Liability on Reverse Charge basis and of e-Commerce Operators
Annexure D GST Rates on Goods
Annexure E GST Rates on Services
Annexure F Cess Rates
Annexure G Exempted Goods
Annexure H Exempted Services
Annexure I   Exemption from registration
Annexure J   Sectionwise Index
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Author Details
P.K. Goel, Former Pr. Chief Commr of CGST
Kishori Lala, Former Pr. Commr of CGST
Pawan Kumar Rastogi, Chartered Accountant