G S T Law and Procedure 9th edition at Meripustak

G S T Law and Procedure 9th edition

Books from same Author: CA. ASHOK BATRA

Books from same Publisher: Bharat Law House Pvt. Ltd.

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  • General Information  
    Author(s)CA. ASHOK BATRA
    PublisherBharat Law House Pvt. Ltd.
    Edition9th edition
    ISBN9789348080974
    Pages3768
    Bindingpaperback
    LanguageEnglish
    Publish YearApril 2025

    Description

    Bharat Law House Pvt. Ltd. G S T Law and Procedure 9th edition by CA. ASHOK BATRA

    Volume 1

    Division 1

    Referencer

    Referencer 1      Comprehensive Glossary of GST Terminology                          

    Referencer 2      Lexicon of Legal Terms and Phrases                                            

    Referencer 3      Guiding Rules for the Construction and Application of Legislative Enactments                                                                                                        

    Referencer 4      List of section-wise/rule-wise commentary in different Chapters of this books

    Referencer 5      List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc.                                                                                                        

    Referencer 6      GST Portal                                                                                         

    Referencer 7      List of Extended Due Dates for Various GST Returns               

    Referencer 8      Time-Barred Limits for Issuance of SCNs and Orders for Various Years 

    Referencer 9      Applicable Interest Rates in Various Scenarios                          

    Referencer 10    An Overview of Summons issued u/s 70                                    

    Referencer 11    A Comprehensive Listing of Penalties, Late Fees, and Fines Applicable in Various Scenarios                                                                                       

    Referencer 12    Illustrative Cases of Waiver of Penalty, Late Fee, and Interest

    Referencer 13    Prosecution & Penal Provisions of Sections 132 & 133              

    Referencer 14    Directory of GST Forms, Returns, and Applications                  

    Referencer 15    Definitions of Various Types of Persons                                      

    Referencer 16    Definitions of Various Types of GST Supplies                           


    Referencer 17    Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers, and Other Essential Documents                             

    Referencer 18    Scheme of broad classification of goods under GST                  

    Referencer 19    Scheme of broad classification of services under GST               

    Referencer 20    List of Topic-Wise Circulars/Instructions/Guidelines etc.      

    Referencer 21    Supplies of Goods Liable to Reverse Charge under GST          

    Referencer 22    Supplies of Services Liable to Reverse Charge under GST       

    Referencer 23    List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs)                                                                                                        

    Referencer 24    GST Amnesty Scheme 2024: Relief Provisions under Section 128A           

    Referencer 25    Procedure & conditions for closure of proceedings under section 128A in r/o demands issued u/s 73                                                              

    Referencer 26    Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024           

    Referencer 27    Critical Deadlines for GST Amnesty Scheme, 2024                     

    Referencer 28    FAQs on GST Amnesty Scheme, 2024                                           

    Referencer 29    GST State/UT Jurisdictional Codes                                              

    Referencer 30    Electronic Invoicing (E-Invoicing) under GST                             

    Referencer 31    Common Provisions under CGST/IGST/UTGST Acts              

    Referencer 32    Relevant Articles of the Constitution of India                             

    Referencer 33    Goods and Services Tax Council (GST Council)                         

    Referencer 34    Goods and Services Tax Network (GSTN)                                   

    Referencer 35    Production of additional evidence — Rule 112                          

    Referencer 36    Job Work under the GST                                                                 

    Referencer 37    Works Contract Services under the GST                                       

    Division 2

    Exempted Goods and GST Rates on Goods

    Part A             Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts                                                                                                         

    Part B             Exempted Goods under IGST Act only                                             

    Part C             CGST Rates of Goods with HSN Codes                                            

    Part D             Exemption from compensation cess on supply of goods              

    Part E             Compensation Cess rates on supply of specified goods w.e.f. 01.07.2017    

    Division 3

    Exempted Services and GST Rates on Services

    Part A             Exempted Services under CGST, IGST and SGST Acts
    w.e.f. 01.07.2017                                                                                     

    Part B             Exempted services under IGST Act only w.e.f. 01.07.2017             

    Part C             CGST rates of services with accounting codes w.e.f. 01.07.2017   

    Part D             Scheme of Classification of Services                                                  

    Part E             Compensation Cess Rates on Services w.e.f. 01.07.2017                 

    Division 4

    Practice and Procedure

    Chapter 1      Introduction and Overview of GST including its Administration

    Chapter 2      Concept of Supply including Intra-State & Inter-State Supply      

    Chapter 3      Place of Supply of Goods or Services or Both                                  

    Chapter 4      Zero-Rated Supply (including Exports) and Imports                     

    Chapter 5      Levy of Tax                                                                                            

    Chapter 6      Exemption from Tax                                                                             

    Chapter 7      Registration                                                                                           

    Chapter 8      Electronic Commerce including TCS                                                 

    Chapter 9      Valuation of Taxable Supply                                                              

    Volume 2

    Chapter 10      Input Tax Credit                                                                                  

    Chapter 11      Classification of Goods and Services                                               

    Chapter 12      Time of supply and payment of tax                                                 

    Chapter 13      Reverse Charge under GST                                                               

    Chapter 14      Tax Invoice, Credit and Debit Notes                                                

    Chapter 15      Returns                                                                                                  

    Chapter 16      Refunds                                                                                                 

    Chapter 17      Accounts and other records                                                               

    Chapter 18      Offences, Penalties and Prosecution                                                

    Chapter 19      Transitional Provisions                                                                      

    Chapter 20      Assessment including Scrutiny                                                         

    Chapter 21      Audit under GST                                                                                 

    Chapter 22      Inspection, Search, Seizure and Arrest                                             

    Chapter 23      Inspection of goods in transit including E-Way Bills                    

    Chapter 24      Demands and Recovery                                                                     

    Chapter 25      Appeals and Revision                                                                        

    Chapter 26      Advance Ruling                                                                                   

    Chapter 27      Liability to pay in certain cases                                                        

    Chapter 28      Miscellaneous Topics                                                                         

    Chapter 29      GST on Real Estate Sector                                                                  

    Chapter 30      Meanings of words & phrases frequently used in statutory provisions & rules    

    Chapter 31      Principles of interpretation of statutes including GST Acts         

    Chapter 32      Tax Planning under GST                                                                    

    Chapter 33      Issuance of invoice without supply – Fake/Bogus Invoicing     

    Volume 3

    Division 5

    Statutory Provisions

    Chapter 1        Central Goods and Services Tax Act, 2017                                      

    Chapter 2        Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017     

    Chapter 3        Integrated Goods and Services Tax Act, 2017                                 

    Chapter 4        Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017

    Chapter 5        Union Territory Goods and Services Tax Act, 2017                       

    Chapter 6        Goods and Services Tax (Compensation to States) Act, 2017       

    Chapter 7        Constitution (One Hundred and First Amendment) Act, 2016    
      
    Division 6

    GST Rules

    Chapter 1      Central Goods and Services Tax Rules, 2017                                   

    Chapter 2