Description
Taxmann GST Manual with GST Law Guide and Digest of Landmark Rulings 22nd edition 2024 by Taxmann's Editorial Board
__This book _contains a comprehensive compilation of amended, updated & annotated text of the following GST Acts & Rules:
__Central GST Act & Rules_Integrated GST Act & Rules_Union Territory GST Act & Rules_GST (Compensation to States) Act & & GST Compensation Cess Rules_GST Settlement of Funds Rules, 2017__What sets it apart is the presentation of the GST Act(s), along with Relevant Rules, Forms, Notifications, Dates of Enforcement, and Allied Laws referred to in the Section. In other words, the Annotation under each Section shows:
___Relevant Rules & Forms (_with Action Points)__Relevant Notifications_Date of enforcement of provisions_Allied Laws referred to in the Section__Along with the above, the readers also get _a specially curated & comprehensive (380+ pages/25+ topics) Guide to GST Laws and a Section-wise digest of Landmark Rulings under the GST Law
__The Present Publication is the 22_nd Edition, amended by the Finance (No. 2) Act, 2024 [_enforced with effect from 27-9-2024 & 1-11-2024]. It covers Notifications (_issued till 10-10-2024) and CGST (Second Amdt.) Rules, 2024 [_dated 8-10-2024]. This book is edited by Taxmann's Editorial Board, with the following noteworthy features:
__[_Taxmann's series of Bestseller Books] on GST Laws_[_Follows the Six-sigma Approach] to achieve the benchmark of 'zero error'__This book is published in two volumes, and the contents of the book are as follows:
___Specially curated & comprehensive Guide to GST Laws in 370+ Pages on 25+ Topics__Acronyms in GST_Introduction_Taxable Event in GST_Value of Taxable Supply of Goods or Services or Both_Input Tax Credit (ITC)_Place of Supply of Goods or Services or Both other than Exports or Imports_Place of Supply in Case of Exports or Imports of Goods or Services or Both_Exports and Imports_Time of Supply of Goods and Services_Reverse Charge_Exemption from GST by Issue of Notification_Concessions to Small Enterprises in GST_Some Important Taxable Services_Government Related Activities_Basic Procedures in GST_Tax Invoice, Credit and Debit Notes_E-Way Bill for Transport of Goods_Payment of Taxes by Cash and through Input Tax Credit_Returns under GST_Assessment and Audit_Demands and Recovery_Refund in GST_Powers of GST Officers, Offences and Penalties_Appeal and Revision in GST_Prosecution and Compounding_Electronic Commerce_Miscellaneous Issues in GST_GST Compensation Cess_Constitutional Background of GST__Amended, updated & annotated text [along with _Relevant Notifications (_enforcing provisions of the GST Acts and amendments thereto), and Subject Index]_ of the following:__Central Goods & Service Tax Act, 2017 [_including CGST (Removal of Difficulties) Orders & Text of Allied Acts]_Integrated Goods & Service Tax Act, 2017_Union Territory Goods & Service Tax Act, 2017 [_including UTGST (Removal of Difficulties) Orders]_Goods & Services Tax (Compensation to States) Act, 2017__GST Rules and Forms__Central Goods & Service Tax Rules, 2017_Integrated Goods & Service Tax Rules, 2017_Goods and Services Tax Compensation Cess Rules, 2017_Union Territory Goods & Service Tax Rules, 2017__Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017_Union Territory Goods and Services Tax (Chandigarh) Rules, 2017_Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017_Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017_Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017_Goods and Services Tax Settlement of Funds Rules, 2017_Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019_National Anti-Profiteering Authority: Procedure and Methodology_Tribunal Reforms Act, 2021_Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and Other Authorities_Tribunal (Conditions of Service) Rules, 2021_Goods and Services Tax Appellate Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Group' C' Employees) Rules, 2024__Notifications issued under CGST Act/IGST Act/UTGST Act__CGST Notifications_Service Tax Notifications_IGST Notifications_UTGST Notifications_Compensation Cess Notifications_CGST (Rate) Notifications_IGST (Rate) Notifications_Compensation Cess (Rate) Notifications_Central Excise (N.T.) Notifications__Case Laws Digest__Section Key to Landmark Rulings of Supreme Court/High Courts/AAAR/AAR/NAA_Alphabetical Key to Landmark Rulings of Supreme Court/High Court/AAAR/AAR/NAA__CBIC's FAQs__Circulars & Clarifications__Constitutional Provisions__Constitutional (One Hundred and First Amendment) Act, 2016_Relevant Provisions of the Constitution of India_Date of Enforcement of Provisions of Constitution (One Hundred and First Amendment) Act, 2016