GST Ready Reckoner

As Amended by Finance Act 2022 and Incorporating Notifications issued till 1-8-2022
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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
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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
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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.