Handbook of GST (Procedure, Commentary and Rates)

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Description
Highlights
»    Important reference tables containing compliance chart with limitation periods,
      non-creditable supplies, penalties and offences, etc covering the vital provisions
      under the GST law
»    Detailed commentary on GST provisions through illustrations/tables/graphs
»    Upto-date HSN Code-wise rates and exemptions in GST - Goods Services along with
       Scheme of classification of services and the corresponding explanatory notes
»    Free online access to GST Laws for the readers
About The Book And Key Features
This book comprehensively discusses various provisions, procedures and compliances prescribed under the GST Laws. It is a very useful handbook for professionals, corporates and regulators, as all the provisions have been explained in a lucid manner. The book has been divided into three parts:
Part A: Important Reference Tables
Part B: Commentary (Detailed analysis of provisions of GST through illustrations, tables and graphs)
Part C: GST Rates (Comprises of upto date list of GST rates on goods and services)
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PART A : IMPORTANT REFERENCE TABLES
Chapter A1    Tariff Notifications issued under GST
Chapter A2    Non-Tariff Notifications under GST
Chapter A3    Orders issued under GST
Chapter A4    Circular and clarifications issued under GST
Chapter A5    Compliance Chart with Limitation Periods under GST
Chapter A6    Reverse Charge under GST
Chapter A7    Compliance due dates under GST with extensions and Covid-19 related Relaxations
Chapter A8    Non-Creditable Goods/Services and Supplies under GST
Chapter A9    Interest, Penalties and Offences
ChapterA10  State Codes
Chapter A11  Port Codes
Chapter A12  SEZ - List of Services recognized for authorised operations
PART B : COMMENTARY
Chapter B1    GST - Concept, Features, Advantages and Constitutional Amendment,
Chapter B2    Taxes or Duties subsumed in the GST
Chapter B3    GST Council & its functions
Chapter B4    Steps to determine liability under GST and key definitions
Chapter B5    Supply - Meaning and Scope
Chapter B6    Time and Value of Supply
Chapter B7    Concept of IGST - Inter-State Supply and Intra-State Supply
Chapter B8    Imports, Zero-rated Supplies and Exports
Chapter B9    Levy, Rates and Exemptions
Chapter B10  Reverse Charge and Deemed Suppliers under Sec 9(5)
Chapter B11  Input Tax Credit and Input Service Distributor
Chapter B12  Composition levy
Chapter B13  Job Worker, Casual Taxable Person & Non-resident Taxable Person & Corporate Debtors
Chapter B14  E-commerce, TCS & supply of online data - special provisions
Chapter B15  Registration, Amendment and Cancellation
Chapter B16  Returns under the GST
Chapter B17  Payment of Tax and Interest
Chapter B18  Tax Deduction at Source
Chapter B19  Refund
Chapter B20  Invoice, Accounts and Records
Chapter B21  Assessment, Audit & determination of Tax
Chapter B22  Collection of Tax & Recovery and Liability in certain cases
Chapter B23  Inspection, Search & Survey
Chapter B24  Inspection of Goods in Movement, Confiscation and E-way Bill
Chapter B25  Penalties and Prosecution
Chapter B26  Appeal, Advance Ruling and Anti-profiteering Provisions
Chapter B27  Transitional Provisions
Chapter B28  Miscellaneous Provisions
PART C : GST RATES
Chapter C1    GST Rates on Goods as on 1 July 2021
Chapter C2    Exemptions in the GST - Goods as on 1 July 2021
Chapter C3    GST Rates on Services as on 1 July 2021
Chapter C4    Exemptions in the GST - Services as on 1 July 2021
Chapter C5    Rates of Compensation Cess as on 1 July 2021
Free Online services and Updates
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Author Details
Rakesh Garg, LLB, FCA, a graduate of Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for more than 35 years and has specialization in Sales Tax, VAT and Service Tax.
He has authored a number of books during the last 20 years. His first book "Law of Sales Tax on Works Contract in Delhi" was released in 1999. Amongst others, his well-recognized books are: Delhi VAT Ready Reckoner
• Concepts of Central Sales Tax
• Goods under Sales Tax Laws
• Service Tax Ready Reckoner
• Introduction to Indian GST
• Handbook of GST in India
• Migration to GST - Enrolment, Transition and Safeguards
• GST Laws Manual-Acts, Rules and Forms, 2017
• HSN Code-wise GST Tariff - Rates, Notifications and Customs Codes GST Guide with Ready Reckoner
• Guide to GST on Services - (HSN Code wise taxability of all services)
These books have not only been referred extensively by the business community and professionals but also appreciated by the Delhi VAT Department.
For several years, he has been an advisor and convener of Indirect Tax Study Circle of N.I.R.C. of the I.C.A.I., who has also conferred upon him the Award for Exemplary Services for authoring books and contributing as faculty in seminars.
He has presented papers on Sales Tax/VAT and Service Tax in countless meetings with Professionals, Corporates, CII and other Trade Associations; and contributed as faculty in training programs organized by the Revenue Departments for its officers.
Sandeep Garg, CMA, FCA, a graduate from Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for more than 27 years.    
He has co-authored a number of books in past more than 20 years. Amongst others, his well-recognized books are:
• Delhi Sales Tax Ready Reckoner
• Hand Book for NGOs and NPOs
• Handbook of GST in India
• Migration to GST - Enrolment, Transition and Safeguards
• GST Laws Manual-Acts, Rules and Forms, 2017 L
• HSN Code-wise GST Tariff - Rates, Notifications and Customs Codes
• GST Guide with Ready Reckoner
• Guide to GST on Services-(HSN Code wise taxability of all services)-
He has vast experience in the field of taxation, business process management and implementation. The NIRC of the I.C.A.I. conferred upon him the Award for Exemplary Services for authoring books in the year 2000.
He has also presented papers and contributed as faculty in training programs at various forums.
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