G S T (Law & Procedure) [Set in 3 volumes]

by CA. Ashok Batra

G S T (Law & Procedure) [Set in 3 volumes]

by CA. Ashok Batra

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GST (Law & Procedure)

Volume 1

Division 1 Referencer

Referencer 1 Meanings of various terms used in GST
Referencer 1A Meanings of legal words, maxims/phrases
Referencer 1B Rules of interpretation of statutes including doctrines
Referencer 2 Goods and Services Tax Network (GSTN)
Referencer 3 Goods and Services Tax Council (GST Council)
Referencer 4 Taxes/Duties/Cesses and Surcharges Subsumed inGST
Referencer 5 Non-GST Supply
Referencer 6 Important issues regarding Summons issues undersection 70 of the CGST Act, 2017
Referencer 7 Extension of due dates for furnishing different returns
Referencer 8 State/UT Codes
Referencer 9 Kerala Flood Cess
Referencer 10 Job Work under the GST Act(s)
Referencer 11 Works Contract Services under the GST Act(s)
Referencer 12 Different types of persons under GST
Referencer 13 Different types of supply under GST
Referencer 14 Rate of interest payable under different situations
Referencer 15 Penalties, Late Fee and Fine under GST
Referencer 16 Illustrative cases in which penalty or late fee has beenwaived
Referencer 17 Prosecution under GST Act(s) — Sections 132 and 133
Referencer 18 Compounding of Offences — Section 138
Referencer 19 Production of Additional Evidence — Rule 112
Referencer 20 Various GST Forms
Referencer 21 E-invoicing
Referencer 22 Suggestive format of tax invoice, bill of supply, receiptvoucher, refund voucher etc.
Referencer 23 Common Provisions under CGST/IGST/UTGST Act
Referencer 24 Scheme of broad classification of goods under GST
Referencer 25 Scheme of broad classification of services under GST
Referencer 26 Relevant Articles of the Constitution of India
Referencer 27 List of topic-wise Circulars/Instructions/Guidelines
Referencer 28 Gist of important/latest cases

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

Division 3 Exempted Services and GST Rates on Services

Part A Exempted Services under CGST, IGST and SGST Acts
Part B Exempted services under IGST Act Only
Part C CGST rates of services with accounting codes
Part D Compensation cess rates on services

Division 4 Practice and Procedure

Chapter 1 Introduction and Overview of GST including itsAdministration
Chapter 2 Concept of Supply including Intra-State & Inter-StateSupply
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 under GST
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 instatutory provisions & rules
Chapter 31 Principles of interpretation of statutes including GSTActs
Chapter 32 Tax Planning under GST
Chapter 33 Issuance of invoice without supply – Fake/BogusInvoicing

Volume 3

Division 5 Statutory Provisions

Chapter 1 Central Goods and Services Tax Act, 2017
Chapter 2 Central Goods and Services Tax (Extension to Jammuand Kashmir) Act, 2017
Chapter 3 Integrated Goods and Services Tax Act, 2017
Chapter 4 Integrated Goods and Services Tax (Extension to Jammuand 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 Integrated Goods and Services Tax Rules, 2017
Chapter 3 Goods and Services Tax Compensation Cess Rules, 2017
Chapter 4 Goods and Services Tax Appellate Tribunal(Appointment and Conditions of Service of President andMembers) Rules, 2019
Chapter 5 Settlement of Funds Rules, 2017

Division 7 Notifications/Orders/Instructions

Part A Central Goods and Services Tax Notifications
Part B Central Tax (Rate) Notifications
Part C Integrated Goods and Services Tax Notifications
Part D Integrated Goods and Services Tax (Rate) Notifications
Part E GST Compensation Cess Notifications
Part F GST Compensation Cess (Rate) Notifications
Part G Central Tax Circulars
Part H IGST Circulars
Part I Compensation Cess Circulars
Part J Central Tax Orders
Part K CGST (Removal of Difficulties) Orders
Part L Instructions/Guidelines

Division 8 Relevant Circulars & Instructions under Customs Act, 19 Circulars issued under the Customs Act, 1962

About the Author

CA. Ashok Batra

Ashok Batra is a distinguished alumnus of the prestigious Shri Ram College of Commerce, Delhi (1974 - 77 batch). He subsequently qualified as a Chartered Accountant in 1981 and later earned a Law degree in 2009.

Currently, Ashok Batra is the senior partner at M/s A.K. Batra & Associates, a leading Chartered Accountancy Firm in Northern India, which he founded in 1982. With an illustrious academic record and over four decades of professional experience, he has established himself as an authority in various areas, including Accounting, Auditing, Tax Planning, Consultancy, and Litigation.

During the Service Tax Regime, Ashok Batra was a highly sought-after professional, handling complex Service Tax matters involving substantial financial stakes. With the implementation of Goods and Services Tax (GST), his expertise and reputation have continued to grow, earning him recognition as a leading GST professional. His unwavering devotion and dedication to exploring new dimensions of GST are truly commendable. Even senior officers of the Department take pride and pleasure in seeking his insightful opinions on complex GST matters.

Ashok Batra's clients benefit from his comprehensive services, including tax compliance and representation before various statutory authorities, up to the Appellate Tribunal level. He continues to manage pending Service Tax cases for his clients, leveraging his in-depth understanding of the subject.

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G S T (Law & Procedure) [Set in 3 volumes]
Language: Hindi
ISBN: 9789394163461
4845 Price : ₹ 7195
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