- Author(s): V.S. Datey
- Publisher: Taxmann
- Edition: 19 Ed August 2022
- ISBN 13 9789356223622
- Approx. Pages 1234 + Contents
- Format Paperback
- Approx. Product Size 24 x 16 cms
- Delivery Time Normally 7-9 working days
- Shipping Charge Extra (see Shopping Cart)
As Amended by Finance Act 2022 and Incorporating Notifications issued till 1-8-2022
............................................................................................................................
Description
Incorporating
• Charge of Tax
• Composition Scheme
• Exemptions
• Place and Time of Supply of Goods and Services
• Valuation of Supply
• Input Tax Credit
• Registration under GST
• Tax Invoice/Credit and Debit Notes
• E-Way Bill
• GST Returns
• GST Audit
• Job Work
• Reverse Charge
• Tax Collection at Source and Tax Deduction at Source
• Anti-profiteering
• Refunds/Demands and Recovery
• Offences/Penalties and Appeals
• Transitional Provisions
............................................................................................................................
Contents
Chapter 1 Gst - An Overview
Chapter 2 IGST, CGST, SGST and UTGST
Chapter 3 Taxable Event in GST
Chapter 4 Supply of Goods or Services or Both
Chapter 5 Classification of Goods and Services
Chapter 6 Value of Taxable Supply of Goods or Services or Both
Chapter 7 Valuation Rules if Value for GST not Ascertainable
Chapter 8 Vat Concept and its Application in GST
Chapter 9 Input Tax Credit (ITC)
Chapter 10 Input Tax Credit-other Issues
Chapter 11 Input Tax Credit when Exempted as well as Taxable Supplies made
Chapter 12 Input Service Distributor (ISD)
Chapter 13 Person Liable to Pay Tax
Chapter 14 Place of Supply of Goods or Services or Both other than exports or imports
Chapter 15 Place of Supply in Case of Export or Import of Goods or Services or Both
Chapter 16 Exports and Imports
Chapter 17 Special Economic Zones (SEZ) and EOU
Chapter 18 Time of Supply of Goods and Services
Chapter 19 Reverse Charge
Chapter 20 Exemption from GST by Issue of Notification
Chapter 21 Concessions to small Enterprises in GST
Chapter 22 Construction and Works Contract Services
Chapter 23 Real Estate Services Relating to Residential and Commercial Apartments
Chapter 24 TDR/FSI/Upfront amount in Long term lease in real estate transactions
Chapter 25 Distributive Trade Services
Chapter 26 Passenger Transport Service
Chapter 27 Goods Transport Service
Chapter 28 Financial and Related Services
Chapter 29 Leasing or Rental Services and Licensing Services
Chapter 30 Software and IPR Services
Chapter 31 Business and Production Services
Chapter 31A Job Work
Chapter 32 Telecommunication, Broadcasting and Information Supply
Chapter 33 Community Social, Personal and Other Services
Chapter 34 Government Related Activities
Chapter 35 Basic Procedures in GST
Chapter 36 Registration Under GST
Chapter 37 Tax Invoice, Credit and Debit Notes
Chapter 38 E-Way Bill for Transport of Goods
Chapter 39 Payment of Taxes by Cash and Through Input Tax Credit
Chapter 40 Returns Under GST
Chapter 41 Assessment and Audit
Chapter 42 Demands and Recovery
Chapter 43 Refund in GST
Chapter 44 Powers of GST Officers
Chapter 45 Offences and Penalties
Chapter 46 First Appeal and Revision in GST
Chapter 47 Appeals Before Appellate Tribunal
Chapter 48 Appeals Before High Court and Supreme Court
Chapter 49 Prosecution and Compounding
Chapter 50 Provisions Relating to Evidence
Chapter 51 Electronic Commerce
Chapter 52 Miscellaneous Issues in GST
Chapter 53 GST Compensation Cess
Chapter 54 Transitory Provisions
Chapter 55 Constitutional Background of GST
Subject Index
............................................................................................................................
Author Details
V.S.Datey, worked for 27 years in corporate field at senior levels in leading listed companies like Kirloskar Tractors, Taparia Tools, as Company Secretary and General Manager (Finance), during 1966 to 1993. He started his career as author on books relating to indirect taxes in 1993. Presently, he is concentrating on writing books on topics relating to indirect taxes and corporate laws. All his books are published by Taxmann, New Delhi. Mr Datey conducts training programmes on indirect tax related topics. His books have been prescribed for professional examinations like CA, CS and ICMA and are also widely referred by professionals and departmental officers. Mr. Datey is based in Pune, Maharashtra.