Taxmann's GST Ready Reckoner

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Description
As Amended by Finance Act 2024 and updated till 1-03-2024
Incorporating
Charge of Tax
Classification of Goods &
Services
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
Appeals
Transitional provisions
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 Table of Contents
1. GST – An Overview
2. IGST, CGST, SGST and UTGST
3. Taxable Event in GST
4. Supply of Goods or Services or both
5. Classification of Goods and Services
6. Value of Taxable Supply of Goods or Services or both
7. Valuation Rules if value for GST is not ascertainable
8. VAT concept and its application in GST
9. Input Tax Credit
10. Input Tax Credit – Other Issues
11. Input Tax Credit when exempted, as well as taxable supplies made
12. Input Service Distributor
13. Persons and the taxable person
14. Place of supply of goods or services or both other than exports or imports
15. Place of supply in case of export or import of goods or services or both
16. Exports and Imports
17. Special Economic Zones and EOU
18. Time of Supply of Goods and Services
19. Reverse Charge
20. Exemption from GST by issue of Notification
21. Concession to small enterprises in GST
22. Construction and Works Contract Services
23. Real Estate Services relating to residential and commercial apartments
24. TDR/FSI/Upfront amount in a long-term lease in real estate transactions
25. Distributive Trade Services
26. Passenger Transport Services
17. Goods Transport Services
28. Financial and related services
29. Leasing or rental services and licensing services
30. Software and IPR Services
31. Business and production services
32. Job Work
33. Telecommunication, broadcasting and information supply
34. Community social, personal and other services
35. Government-related activities
36. Basic procedures in GST
37. Registration under GST
38. Tax Invoice, Credit and Debit Notes
39. E-way Bill for transport of goods
40. Payment of taxes by cash and through input tax credit
41. Returns under GST
42. Assessment and Audit
43. Demands and Recovery
44. Refund in GST
45. Powers of GST Officers
46. Offences and Penalties
47. First Appeal and revision in GST
48. Appeal before Appellate Tribunal
49. Appeals before High Court and Supreme Court
50. Prosecution and Compounding
51. Provisions relating to evidence
52. Electronic Commerce
53. Miscellaneous issues in GST
54. GST Compensation Cess
55. Constitutional Background
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.