Proceedings and Penalty under GST (Search, Seizure, Confiscation, Prosecution & Interception of Conveyance during Movement of Goods)

As Amended by Finance Act, 2021
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Description
Key Features
* Concise interpretation of provisions of Audit, Assessment, Demand & Recovery, Penalty, etc.
* Diagrammatical Representation and illustrations for easy reference
* CGST provisions, Rules, Forms, FAQ relevant to topic at one place
* Gist of relevant judgments under GST laws
* Relevant extract of Code of Criminal Procedure, Indian Penal Code, 1860
* Gist of relevant up-to-date Circular & Notification
* Includes Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President
    and Members) Rules, 2019 & list of State Benches of GSTAT&Area Benches
* Quick Referencer to:
    - Due date for issuance of notices, passing of order and time limits for application & appeals
    - Impact of non-copliance under GST 
    - Similar provisions under Pre-GST Laws
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Contents
Chapter 1 : GST Officers
Chapter 2 : General Provisions Related to Proceedings
Chapter 3 : Assessment
Chapter 4 : Department Audit
Chapter 5 : Inspection, Search and Seizure
Chapter 6 : Detention, Seizure & Confiscation During Movement of Good
Chapter 7 : Demand of Tax
Chapter 8 : Recovery
Chapter 9 : Advance Ruling
Chapter 10 : Appeal and Revision
Chapter 11 : Offences and Penalties Including Confiscation
Chapter 12 : Prosecution under GST Law
Referencer
Table Showing Impact of Non-Compliance under GST Law
GIST of Relevant Notification and Circular
Table Showing Time Limits for Issuance of Notice and Passing of Order under GST Law..5
Comparative Analysis of Provisions under CGST Act with Similar Provisions in Pre-GST Laws
Know the Jurisdiction of GST Officer
Know the Jurisdiction of GST Officer
Creation of National Bench of the Goods and Services Tax Appellate Tribunal.
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Author Details
Dr. Raman Kumar Gupta, B.Com., LL.B., FCA