Comprehensive Guide to the GST Practitioners' Examination

 (Updated up to 1st May, 2025
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Description

I am delighted to present the third edition of this book and extend my sincere thanks readers for their overwhelming affections, which encouraged me to bring out the updated version for the candidates appearing in the GST Practitioner's Examination.
The Goods and Services Act have opened new opportunities for the professionals, it is a return filing, advising the clients, appearing before the assessing authorities or audit of accounts. Section 48 of the COST Act. 2017 read with Rules and 84 of COST Rules, 2017, provides the manner of approval of Goods and Services Tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning
Highlights
• Contains more than 1000 MCOs with answers and reference
• Covers the entire syllabus as prescribed by the CBIC & NACIN
• Includes topic-wise key points containing the provisions ot CGST Act, SGST Acts, IGST Act, UTGST Acts, GST (Compensation) Act & Rules
    with Comments.
• Include the summary of Forms prescribed under GST with relevant Sections and Rules
• Covets FAQs on GSTP Examination
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 Contents
1. Central Goods and Service Tax Act, 2017 and Rules
Chapter 1.  Preliminary
Chapter 2.  Administration
Chapter 3.  Time and Value of Supply
Chapter 4.  Levy and Collection of Tax
Chapter 5.  Registration
Chapter 6.  Tax Invoice, Credit and Debit Notes
Chapter 7.  Accounts and Records
Chapter 8.  Returns
Chapter 9.  Payment of Tax
Chapter 10. Refund
Chapter 11. Assessment
Chapter 12. Audit
Chapter 13. Inspections, Search, Seizure and Arrest
Chapter 14. Demands and Recovery
Chapter 15. Liability to Pay in Certain Cases
Chapter 16. Advance Ruling
Chapter 17. Appeals and Revision
Chapter 18. Offences and Penalties
Chapter 19. Transitional Provisions
Chapter 20. Miscellaneous
2. Integrated Goods and Services Act, 2017 and Rules
Chapter 1. Preliminary 
Chapter 2.  Administration
Chapter 3.  Levy and Collection of Tax
Chapter 4.  Determination of Natre of Supply
Chapter 5.  Refund of Integrated Tax to International Tourist
Chapter 6.  Zero Rated Supply
Chapter 7.  Apportionment of Tax and Settlement of Funds
Chapter 8.   Miscellaneous
3. Union Territory Goods and Services Tax Act, 2017 and Rules
Chapter 1.  Preliminary
Chapter 2.  Administration
Chapter 3.  Levy and Collection of Tax
Chapter 4.  Payment of Tax
Chapter 5. Inspections, Search, Seizure and Arrest
Chapter 6. Demands and Recovery
Chapter 7.  Transitional Provisions
Chapter 8.   Miscellaneous
4. Goods and Services Tax (Compensation tom States) Act, 2017
5. State Goods and Services Tax Act, 2017
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Author Details

Dr. Rajeev Babel
Company Secretary & Insolvency Professional
Educational Qualification
PCS, Ph.D, MBA, AIIB, LLB, LLM (Business Laws), M.Com
Diploma in Corporate Governance (ICSI)
Diploma in Internal Audit (ICSI-NIFM)
Diploma in Bank Management (IIBF)
Diploma in Financial Services (IIBF)
Diploma in Training & Development (ISTD)
Certificate Course in GST (ICSI-NIFM)