GST Simplified (In Question and Answer Format)

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Description
I always felt that there is an imperative need of a book on GST, in a simple lucid question-answer format which can be referred by anyone. from a layman to a professional, who has any question or slightest doubt in the field of this ever growing, ever expanding, complex subject of GST. The primary objective behind writing this book is to present before the readers a book on Goods & Services Tax which explains the GST Law, its Rules & Regulations in a simplified manner. Further, while writing the book, thrust has been given on making the presentation simple and easily understandable. It is genuinely expected that this book shall prove useful to the indirect tax professionals. My family is my strength. My elder brothers Mr. Naresh Khatri, Er. Sunil Khatri & Dr. Prakash Khatri have always been strong pillars of support and the reason behind my being an Advocate & GST Consultant. Nothing can be achieved without the blessings of parents. I pray for their good health and well being. This book would not have been completed without the valuable support of my wife Bhoomi Khatri. I am also thankful to the brothers -- Ravi Puliani and Mahesh Puliani at Bharat Law House Pvt Ltd for the keen interest shown in the speedy publication of this book. I am confident that this book will get an excellent response. I do hope that this book makes good reading and that it serves as a useful resource to readers of all kinds.
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Contents
Chapter 1 : Background, Preliminary & Basics
Chapter 2 : Glossary
Chapter 3 : Reverse Charge Mechanism
Chapter 4 : Composition Levy Scheme
Chapter 5 : Time of Supply
Chapter 6 : Value of Supply
Chapter 7 : Place of Supply
Chapter 8 : Concept, Meaning, Nature & Classification of Supply
Chapter 9 : Input Tax Credit
Chapter 10 : Registration
Chapter 11 : Casual Taxable Person & Non-resident Taxable Person
Chapter 12 : Tax Invoice, Bill of Supply, Credit Note & Debit Note
Chapter 13 : Import, Export & SEZ Supply
Chapter 14 : Accounts & Records
Chapter 15 : Returns
Chapter 16 : Payment of Tax
Chapter 17 : Tax Deduction at Source (TDS)
Chapter 18 : Tax Collection at Source (TCS) & Electronic Commerce Operator (ECO)
Chapter 19 : Exemptions under GST
Chapter 20 : GST Practitioners
Chapter 21 : GTA & Logistics
Chapter 22 : Online Information Database Access and Retrieval Services (OIDAR SERVICES)
Chapter 23 : Scheme of Budgetary Support under GST
Chapter 24 : Government Supply
Chapter 25 : Seva Bhoj Yojana
Chapter 26 : Educational services
Chapter 27 : Companies under Insolvency and Bankruptcy Code, 2016
Chapter 28 : Real Estate Sector
Chapter 29 : Input Service Distributor
Chapter 30 : Compensation cess
Chapter 31 : Refunds
Chapter 32 : Refund to Retail Outlets at Airport & Tourists leaving India
Chapter 33 : Assessment, Audit & Scrutiny
Chapter 34 : Inspection, Search, Seizure & Arrest
Chapter 35 : Demands & Recovery
Chapter 36 : Liability to pay in certain cases
Chapter 37 : Advance ruling
Chapter 38 : Appeals & Revision
Chapter 39 : Offences & Penalties
Chapter 40 : Job work
Chapter 41 : Anti-profiteering
Chapter 42 : E-Way Bill
Chapter 43 : Residual Provisions
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Author Details
Manoj Khatri, Advocate, M.Com., LL.B., PGDCL