GST Ready Reckoner

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Description
>    Commentary for Easy understanding
>    Question and Answer form
>    Pictorial Representations
>    Process Flow in Flow Charts
>    Judicial Pronouncement
>    Notifications & Circulars till 01-04-2022
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Contents
1.    Introduction and Coverage
2.    Concept of Goods and Supply
3.    Taxable Event, Reverse Charge and Composition Levy
4.    Reverse Charge Mechanism
5.    Classification of Supply
6.    Time of Supply
7.    Place of Supply of Goods
8.    Place of Supply of Services
9.    Place of Supply of Services
10.  GST Rate on Supply of Services
11.  Exemptions on Supply of Services
12.  Compensation Cess and Rate of Tax on Goods
13.  Valuation of Supply
14.  Input Tax Credit
15.  Job Work
16.  Construction of Complex
17.  Services by or to Government
18.  Services Relating to Agriculture
19.  Service in Relation to Passenger Transport
20.  Transportation of Goods
21.  Transfer of Right to use, Lease, License Etc.
22.  Renting of Immovable Properties
23.  Lottery, Betting and Gambling
24.  Education and Sports
25.  Financial Institutions, Insurance, Pension Etc.
26.  Tour Operator Services
27.  Event, Brand Ambassador, Artist Etc. Services
28.  Restaurant, Hotel and Catering Services
29.  Works Contract
30.  Online Information Database Access or Retrieval Services
31.  Electronic Commerce Operator and TCS
32.  Supply of Second Hand Goods and Vehicles
33.  Registration
34.  Payment of Tax, Interest, TDS & TCS
35.  Tax Invoice, Credit Notes & Debit Notes
36.  Returns
37.  Import, Export and Supplies to Sez
38.  Refunds
39.  Accounts, Audit and Inspection
40.  Assignment of Functions to Various Officers
41.  Assessments
42.  Show Cause Notice, Demands and Recoveries
43.  Advance Ruling
44.  Appeals and Revision
45.  Penalties, Detention, Prosecution & Compounding
46.  Transitional Provisions
47.  E-Way Bill
48.  Anti Profiteering
49.  Liability and Other Miscellaneous Provisions
Appendices
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Author Details
CA Pankaj Goel
•    Pankaj Goel has over 16 years of experience wherein he has worked with big organizations such
      as Maruti Suzuki India Limited and Price water house Coopers.
•    Pankaj has vast experience in varied sectors including IT, Telecom, Automotive, Financial Services
      and Consumer durables. Pankaj has represented several clients before the departmental authorities
      and at tribunal as well.
•    Pankaj is a Science Graduate and a Chartered Accountant and was placed on the merit list in CA Finals.
     Pankaj also holds Diploma in Information System Audit (DISA, awarded by ICAI, India).
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