GST Ready Referencer – Practical Guide for Professionals

* Complete Coverage of GST Law as amended till 15th May 2023
* Section-wise discussion of every Provision
* Practical Illustrations for Concept clarity
* Referencer on Rates for Services and Exemption Notifications
* Referencer on Section-wise Rules
* Referencer on Section-wise Forms
......................................................................................................................................
Description
This Latest Edition of GST Ready Referencer, which is rolling in your hands, is aimed to provide technical and operational guidance relating to the GST Law
which will help Practicing Professionals and Business Community, in ensuring compliance with GST. Both Practicing Professionals and Business Community must have a thorough understanding of the concepts and compliance requirements of GST Law including its related Rules, Circulars and Notifications to identify the incidence of GST at each stage of the supply chain.In order to understand and Practice in the GST Law, this book comes with the following features -
●  Comprehensive Coverage of GST Law as amended till date by Finance Act, 2023.
●  Section wise discussion for each and every Chapter of the Act.
●  Included all Notifications issued upto 10th May 2023.
●  Use of Practical Illustrations, Tables, Flow Charts and Diagrams for clarity and easy understanding.
●  Ready Referencer on Rates applicable for Services including Exemption Notifications.
● Quick Referencer on Section wise applicability of Rules and relevant Forms for filing
......................................................................................................................................
Table of Contents
Quick Referencer
Referencer on Section Wise Rules    
Referencer on Section Wise Forms    
Important SC, HC, AAAR Decisions    
Changes by Finance Act, 2023    
Definitions under CGST Act, 2017
GST Law
1    Basic Concepts of GST    
2    GST — Levy and Collection of Tax    
3    GST — Exemptions    
4    Place of Supply    
5    Time and Value of Supply
6    Input Tax Credit    
7    Registration    
8    Tax Invoice, Credit and Debit Notes    
9    Payment    
10    Liability to Pay Tax in Certain Cases    
11    Returns    
12    Accounts and Records    
13    Deemed Exports, Job Work, E-Way Bill    
14    Administration Assessment Audit    
15    Authority for Advance Rulings    
16    Demand & Recovery of Tax    
17    Refund of Taxes Paid    
18    GST Inspection, Search and Seizure    
19    Offences and Penalties    
20    Appeals to Appellate Authority    
21    Transitional Provisions
....................................................................................................................................
Author Details
CA G. Sekar B.com., FCA
CA R.S. Balaji B.com., FCA