- Author(s): CA G Sekar, CA R.S.Balaji
- Publisher: Commercial Law Publishers (India) Pvt Ltd
- Edition: 4 Ed June 2025
- ISBN 13 9789349957879
- Approx. Pages 980 + contents
- Format Paperback
- Approx. Product Size 24 x 16 cms
- Delivery Time 3-5 working days (within Kerala & South India) (Others 7-9 days)
- Shipping Charge Extra (see Shopping Cart)
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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 -
* Complete Coverage of GST Law as amended by Finance Act, 2025
* Section-wise discussion for each and every chapter of the Act
* Includes all Notifications issued upto 31st May 2025
* Use of Practical Illustrations, Tables, Flow Charts and Diagrams for clarity and easy understanding
* Referencer on Rates for Services and Exemption Notifications
* Quick Referencer on Section-wise applicability of Rules and relevant Forms for filing
* Including GST Appellate Tribunal (Procedure) Rules, 2025
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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
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Author Details
CA G. Sekar B.com., FCA
CA R.S. Balaji B.com., FCA