GST Practice Manual (Day to Day GST Practice Guide for Professionals) (As Amended by Finance Act, 2022)

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Description
Incorporating
► Supply
► Definitions
► Reverse Charge
► Exemptions
► Time & Place of Supply
► Valuation
► Invoicing (including e-invoicing)
► E-way bill, Accounts & Records
► Job work
► Registration
► Input Tax Credit
► Returns (including modified returns)
► Payments
► Inspection/Search & Seizure
► Arrest
► Advance ruling
► Demand & Recovery
► Administration in GST
► Appeals
► Penalty
► Offences
► Liability to pay in certain cases
► Miscellaneous
Key Features
► Comprehensive coverage with analysis and illustrations
► Stepwise guide for compliance procedures Demand & Recovery
► Important case laws including advance rulings
► Synchronization with GST Common Portal
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Table of Contents
Division 1 : Levy & Exemptions
Chapter 1 : Levy & Collection of Tax
Chapter 2 : Reverse Charge
Chapter 3 : Exemptions from GST on Goods
Chapter 4 : Exemptions from GST on Services
Chapter 5 : Definitions
Division 2 : Time/Place of Supply & Valuation
Chapter 6 : Time of Supply
Chapter 7 : Place of Supply
Chapter 8 : Valuation
Division 3 : Accounting in GST
Chapter 9 : Invoicing
Chapter 10 : Accounts & Records
Chapter 11 : E-Way Bill
Chapter 12 : Job-Work
Division 4 : Registration
Chapter 13 : Basics of Registration
Chapter 14 : Compulsory Registration
Chapter 15 : Person not Liable to take Registration & Voluntary Registration
Chapter 16 : General Procedure of Registration
Chapter 17 : Amendment of Registration
Chapter 18 : Cancellation or Suspension of Registration
Chapter 19 : Revocation of Registration
Division 5 : Specified Taxable Person
Chapter 20 : Non-Resident Taxable Person
Chapter 21 : OIDAR
Chapter 22 : Unique Identification Number (UIN)
Division 6 :  Composition Scheme
Chapter 23 : Basics of Composition Scheme
Chapter 24 : Compliances under Composition Scheme
Chapter 25 : Withdrawal from Composition Scheme
Chapter 26 : Returns under Composition Scheme
Division 7 : Input Tax Credit (including ISD)
Chapter 27 : Eligibility of Input Tax Credit
Chapter 28 : Apportionment of Input Tax Credit
Chapter 29 : Availability of ITC in certain circumstances
Chapter 30 : ITC for Job Worker
Chapter 31 : Compliance for Input Service Distributor
Chapter 32 : Returns for an Input Service Distributor
Division 7 : Returns
Chapter 33 : Introduction to GST Returns
Chapter 34 : GSTR 1
Chapter 35 : GSTR 2, 2A and 2B
Chapter 36 : GSTR 3
Chapter 37 : GSTR 3B
Chapter 38 : Matching Concept
Chapter 39 : Proposed new GST Return
Chapter 40 : Annual Return for Normal Taxpayer
Chapter 41 : Annual Return for Composition Taxpayer
Chapter 42 : Final Return
Division 8 : Audit
Chapter 43 : Departmental Audit
Chapter 44GST Audit
Division 9 : TDS & TCS
Chapter 45 : Tax Deducted at Source
Chapter 46 : Tax Collection at Source
Division 10 : Payment
Chapter 47 : Basics of Payment
Chapter 48 : Treatment of Input Tax Credit for Payment
Chapter 49 : Treatment of Electronic Cash/Credit Ledger
Chapter 50 : Treatment of Electronic Liability Ledger
Chapter 51 : Miscellaneous on Payments
Division 11 : Refunds
Chapter 52 : Basics of Refunds
Chapter 53 : Refund Procedures
Division 12 : Assessment
Chapter 54 : Self & Provisional Assessment
Chapter 55 : Scrutiny of Returns
Chapter 56 : Assessment of Non-Filers of Returns
Chapter 57 : Assessment of Unregistered Persons
Chapter 58 : Summary Assessment
Chapter 59 : Finalization of Provisional Assessments, Appeal
Division 13 : Search and Seizure
Chapter 60 : Inspection, Search and Seizure
Chapter 61 : Arrest
Division 15 : Advance Rulings
Chapter 62 : Basics of Advance Ruling
Chapter 63 : Application and Compliances for Advance Rulings
Chapter 64 : Appellate Authority for Advance Ruling
Division 16 : Demand & Recovery
Chapter 65 : Administration in GST
Chapter 66 : Demand
Chapter 67 : Recovery
Division 17 : Appeals
Chapter 68 : Appeals to Appellate Authority
Chapter 69 : Appeals to Appellate Tribunal
Chapter 70 : Appeals to High Courts & Supreme Court
Chapter 71 : Miscellaneous on Appeals
Division 18 : Offences
Chapter 72 : Penalty
Chapter 73 : Detention, Seizure and Release of Goods and Conveyances in Transit
Chapter 74 : Confiscation of Goods or Conveyances
Chapter 75 : Miscellaneous Topics under Offences
Chapter 76 : Compounding of Offences
Division 19 : Miscellaneous
Chapter 77 : Corporate Debtor under Insolvency and Bankruptcy Code, 2016
Chapter 78 : Liability to Pay in Certain Cases
Chapter 79 : Repeal and Saving
Subject Index
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Author Details
Aditya Singhania has authored a few books on GST since the advent of GST, like GST Registration, GST on Transition, GST Refunds, GST Audit & Annual Return, GST Practice Manual, GST on Financial Services, GST New Returns and GST e-invoicing.
He has given his views on crucial developments in GST from time to time in Economic Times, Business Standard, The Hindu, etc. He has also been a panellist on Times Now, BTVI, FIEO, Business Standard, and CII. He has also received a letter of appreciation from the Minister of State of Finance, Shri Arjun Ram Meghwal, on the launch of his first book in 2016, which was published much before the launch of GST in India. He has served as a Deputy General Manager, Taxation, in a reputed Software Company. He has also served as a Senior Manager, Indirect Tax in one of the service sector companies having a turnover of around 80,000 Crores. He handled the framework of tax policies, implementation of changes in GST, business advisory, compliance support, response to notices, summon & litigation, including writ petition pertaining to GST. He has done research on GST and has laid down various conceptual papers. His forte is in analyzing the business situation & accordingly advising the clients by articulating the provisions of the law. Aditya Singhania promoted a firm by the name Singhania's GST Consultancy & Co., which facilitates advisory, consultancy and litigation services on core indirect tax matters.
Assisted by:
Adit Singania, Punam Singhania