Description
Taxmann GST How to Meet Your Obligations Set of 3 Vols by S.S. Gupta
This book is Taxmann's bestselling flagship commentary explaining every concept of GST lucidly. The noteworthy features of this book are as follows:
[Exhaustive GST Commentary] The various provisions contained in different statutes are discussed in sixty chapters
[Interlinking all Statutory Contents] Provides the scope of provisions of sections, rules, etc.
[Case Laws] Supported by judgements or orders of various Tribunals, High Courts and the Supreme Court.
[Illustrations/Examples]The provisions are also explained in different places by way of giving examples
[Simple & Lucid Language] The thirst of the book is to explain the provisions in layman's language so that it is understood very easily
This book is trusted by all people in business & employees and has been regularly used by the departmental officers & courts for several years.
This book is divided into three volumes with the following coverage:
Volumes 1 & 2 covers a 2,700+ page commentary on GST
Volume 3 covers the statutory portion of the GST
The Present Publication is the 14th Edition and has been amended by the Finance Act 2023. This book is authored by S.S. Gupta & is divided into seven divisions, namely:
Basic Concepts
Exemption & Other Levies
Export & Import of Goods and Services
Procedures
Input Tax Credit
Appeals
Acts/Rules/Notifications/Circulars & Clarifications
The detailed contents of the book are as follows:
Division One – Basic Concepts
Introduction & Basic Concepts
Constitutional Amendment
Transitional Provisions
Meaning & Scope of Supply and Levy of GST
Definition & Principle of Classification
Non-Taxable Supplies
Payment under Reverse Charge
Time of Supply & Change in Rate of Tax
Place of Supply
Value of Supply
Job Work, Scrap & Waste Generated at Job-Worker
Electronic Commerce Operator & Collection of Tax at Source
Tax Deducted at Source
Division Two – Exemption & Other Levies
Exemptions
Union Territory Goods & Services Tax
GST (Compensation to States) Act
Cess
Composition levy
Division Three – Export & Import of Goods and Services
Export of Goods, Services and Export Incentives
Deemed Exports, including EOU, STP
Special Economic Zone
Import of Goods & Services
Administration & Registration
Division Four – Procedures
Taxable Person, Tax Invoice, Credit & Debit Notes & E-Way Bill
Payment of Tax and Interest – Computation of Tax Liability
Returns
Assessment
Demand, Recovery and Adjudication
Refund of Taxes
Audit of Assesses's Accounts
Penalties, Confiscation & Fine
Arrest, Prosecution and Compounding
Advance Ruling
Inspection, Search & Seizure
Liability to Pay in Certain Cases
Goods and Services Tax Practitioners Scheme & Provisional Attachment
Anti-Profiteering Measure
Residual Matters
Division Five – Input Tax Credit
Introduction to Input Tax Credit
Input
Input Service
Capital goods
Utilization of Input Tax Credit
Conditions, Time Limit and Documents for Availment of Credit
Common Inputs and Input Services for Exempted and Taxable Supplies
Removal of Input, Capital Goods and Waste, including for Job-Work
Procedures and Records for Input Tax Credit
Input Service Distributor
Matching of Credit and Black Listing of Dealer
Recovery of Input Tax Credit
Miscellaneous Provisions
Division Six – Appeals
Appeal – General Provisions
Time Limit for Filing Appeal and Condonation of Delay
Pre-deposit of Duty for Entertaining Appeal
Departmental Appeal & Power of Revisional Authority
Appeal to Appellate Authority
Appeal before Goods & Services Tax Appellate Tribunal
Order of Appellate Tribunal
Procedure before Appellate Tribunal
Powers and Limitations of Appellate Tribunal
Appeal before High Court
Appeal before Supreme Court
Division Seven – Acts/Rules/Notifications/Circulars & Clarifications
Central Goods and Services Tax Act 2017
Integrated Goods and Services Tax Act 2017
Union Territory Goods and Services Tax Act 2017
Goods and Services Tax (Compensation to States) Act 2017
Central Goods and Services Tax Rules 2017
Integrated Goods and Services Tax Rules 2017
Goods and Services Tax Compensation Cess Rules 2017
Goods and Services Tax (Period of Levy and Collection of Cess) Rules 2022
UTGST (Andaman and Nicobar Islands) Rules 2017
UTGST (Chandigarh) Rules 2017
UTGST (Dadra and Nagar Haveli) Rules 2017
UTGST (Daman and Diu) Rules 2017
UTGST (Lakshadweep) Rules 2017
Notifications
Circulars & Clarifications
List of Prescribed Forms
List of Notifications
List of Circulars & Clarifications