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GST Laws Manual: Acts, Rules and Forms
Rakesh Garg and Sandeep Garg
ISBN:
9789387457003
Buy Book in Print
Publication Date:
2018
Publisher:
Bloomsbury Professional
Copyright:
2018 Bloomsbury Professional
GO
Contents
Contents
Expand All
Collapse All
About the authors
Close section
Part : GST At-a-glance
Close section
Chapter A: GST in India – At-a-glance
1.: GST – Meaning and its scope
1.: Legislative Framework
1.: Taxable event and charging provisions
1.: Rates of GST, Import & Export
1.: Exemptions and exempt supplies
1.: Meaning and Scope of the term “Supply”
1.: Threshold Limit for registration
1.: Taxable Persons & Registration
1.: Composition Scheme [Section 10]
1.1: Output Tax
1.1: Input Tax
1.1: Job Work [Section 19, 143 of the GST Act]
1.1: Tax Invoice, Bill of Supply, Debit/Credit Notes
1.1: Accounts and Records
1.1: Returns under the GST (Chapter IX of the GST Act)
1.1: Payment of Tax (Section 49 of the GST Act)
1.1: Tax Deduction at Source (TDS) (Section 51)
1.1: Tax Collection at Source (TCS) (Section 52)
1.1: Supplier of online information and database access or retrieval services located outside India to specified person in the taxable territory (OIDAR) (Section 14 of the IGST Act)
1.2: Refund (Section 54 & 55 of the GST Act)
1.2: Assessment and Audit
1.2: E-way bill
1.2: Interest under the GST
1.2: Penalty under the GST
1.2: Offences under GST
1.2: Advance ruling (Section 95 of the GST Act)
1.2: Appeals (Chapter XVIII of the GST Act)
1.2: Information returns (Section 150 of the GST Act)
Appendix [Refer Para 1.3]
Chapter A: Compliance chart with limitation periods under GST
Close section
Part : Central GST Act and Rules
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Chapter B: Central Goods and Services Tax Act, 2017
Chapter I Preliminary
Chapter II Administration
Chapter III Levy and Collection of Tax
Chapter IV Time and Value of Supply
Chapter V Input Tax Credit
Chapter VI Registration
Chapter VII Tax Invoice, Credit and Debit Notes
Chapter VIII Accounts and Records
Chapter IX Returns
Chapter X Payment of Tax
Chapter XI Refunds
Chapter XII Assessment
Chapter XIII Audit
Chapter XIV Inspection, Search, Seizure and Arrest
Chapter XV Demands and Recovery
Chapter XVI Liability to Pay in Certain Cases
Chapter XVII Advance Ruling
Chapter XVIII Appeals and Revision
Chapter XIX Offences and Penalties
Chapter XX Transitional Provisions
Chapter XXI Miscellaneous
Schedule I
Schedule II
Schedule III
Close section
Chapter B: Central Goods and Services Tax Rules, 2017
Chapter I Preliminary
Chapter II Composition Rules
Chapter III Registration
Chapter IV Determination of Value of Supply
Chapter V Input Tax Credit
Chapter VI Tax Invoice, Credit and Debit Notes
Chapter VII Accounts and Records
Chapter VIII Returns
Chapter IX Payment of Tax
Chapter X Refund
Chapter XI Assessment and Audit
Chapter XII Advance Ruling
Chapter XIII Appeals and Revision
Chapter XIV Transitional Provisions
Chapter XV Anti-Profiteering
Chapter XVI E-Way Rules
[Chapter XVII Inspection, Search and Seizure
Chapter XVIII Demands and Recovery
Chapter XIX Offences and Penalties
Chapter B: CGST Notifications (Non-tariff)
Close section
: IGST Act and Rules
Close section
Chapter C: The Integrated Goods and Services Tax Act, 2017
Chapter I Preliminary
Chapter II Administration
Chapter III Levy and Collection of Tax
Chapter IV Determination of Nature of Supply
Chapter V Place of Supply of Goods or Services or Both
Chapter VI Refund of Integrated Tax to International Tourist
Chapter VII Zero Rated Supply
Chapter VIII Apportionment of Tax and Settlement of Funds
Chapter IX Miscellaneous
Close section
Chapter C: Integrated Goods and Services Tax Rules, 2017
1: Short title and commencement.
2: Application of Central Goods and Services Tax Rules.
Chapter C: IGST Notifications (Non-tariff)
Close section
Part : GST (Compensation to States) Act and Rules
Close section
Chapter D: The Goods and Services Tax (Compensation to States) Act, 2017
The Schedule
Chapter D: Goods and Services Tax Compensation Cess Rules, 2017
Chapter D: Compensation Cess Notifications (Non–tariff)
Close section
Part : GST Forms
Close section
GST Forms
List of Forms
Central Goods and Services Tax Forms
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Part : Important Legislation
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Chapter F: Amended/Inserted Articles by the Constitution (101st Amendment) Act, 2016
Amended/Inserted Articles of the Constitution of India
Sixth Schedule
Seventh Schedule
Close section
Chapter F: Taxation Laws (Amendment) Act, 2017
Customs
Chapter I: Customs Tariff
Chapter II: Central Excise
Chapter I: Central Sales Tax
Miscellaneous
The First Schedule
The Second Schedule
Section I: Tobacco and Manufactured Tobacco Substitutes
Section : Mineral Products
Chapter F: CENVAT Credit Rules, 2017
Close section
Part : Press Releases
Close section
Press Releases
Press Information Bureau Government of India Ministry of Finance
Press Information Bureau Government of India Ministry of Finance
Press Information Bureau Government of India Ministry of Finance
Press Information Bureau Government of India
Press Information Bureau Government of India Ministry of Finance
Press Information Bureau Government of India Ministry of Consumer Affairs, Food & Public Distribution
Press Release on GST rate for Sanitary Napkins
Press Release
Press Release
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Press Release
Release
Release
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State-wise breakup of e-Way Bills generated
Release
Release
Release
Release
Release
Release
Release
Close section
Part : Circulars
Close section
Chapter H: Circulars – GST
Annexure A
Annexure B
Chapter H: Circulars – IGST
Chapter H: Circulars – Compensation Cess
Close section
Part : Orders
Chapter I: Orders – GST
Chapter I: Order – Central Tax
Chapter I: Order – Union Territory Tax
Close section
Part : FAQs and GST Flyers
Close section
Chapter J: CBEC FAQs on GST as on 1st January 2018
1: Overview of Goods and Services Tax (GST)
2: Levy of and Exemption from Tax
3: Registration
4: Meaning and Scope of Supply
5: Time of Supply
6: Valuation in GST
7: GST Payment of Tax
8: Electronic Commerce
9: Job Work
10: Input Tax Credit
11: Concept of Input Service Distributor in GST
12: Returns Process and matching of Input Tax Credit
13: Assessment and Audit
14: Refunds
15: Demands and Recovery
16: Appeals, Review and Revision in GST
17: Advance Ruling
18: Settlement Commission [Omitted]
19: Inspection, Search, Seizure and Arrest
20: Offences, Penalties, Prosecution and Compounding
21: Overview of the IGST Act
22: Place of Supply of Goods and Service
23: GSTN and Frontend Business Process on GST Portal
24: Transitional Provisions
Close section
Chapter J: GST Flyers
Chapter One Registration under GST Law
Chapter Two Cancellation of Registration in GST
Chapter Three The Meaning and Scope of Supply
Chapter Four Composite Supply and Mixed Supply
Chapter Five Time of Supply in GST
Chapter Six GST on advances received for future supplies
Chapter Seven Concept of Aggregate Turnover in GST
Chapter Eight Non-resident taxable person in GST
Chapter Nine Casual taxable person in GST
Chapter Ten Input Service Distributor in GST
Chapter Eleven Composition Levy Scheme in GST
Chapter Twelve Reverse Charge Mechanism in GST
Chapter Thirteen Tax Invoice and other such instruments in GST
Chapter Fourteen Accounts and Records in GST
Chapter Fifteen Credit Note in GST
Chapter Sixteen Debit Note in GST
Chapter Seventeen Electronic Cash/Credit Ledgers and Liability Register in GST
Chapter Eighteen Electronic Way Bill in GST
Chapter Ninteen Input Tax Credit Mechanism in GST
Chapter Twenty Transition Provisions under GST
Chapter Twenty One Integrated Goods and Services Tax Act
Chapter Twenty Two Compensation cess in GST
Chapter Twenty Three Imports in GST Regime
Chapter Twenty Four Zero Rating of Supplies in GST
Chapter Twenty Five Deemed Exports in GST
Chapter Twenty Six Pure Agent Concept in GST
Chapter Twenty Seven Job Work under GST
Chapter Twenty Eight Works Contract in GST
Chapter Twenty Nine Valuation in GST
Chapter Thirty Margin Scheme in GST
Chapter Thirty One Provisional Assessment in GST
Chapter Thirty Two Returns in GST
Chapter Thirty Three Statement of Outward Supplies (GSTR-1) in GST
Chapter Thirty Four Refunds under GST
Chapter Thirty Five Refund of Integrated Tax paid on account of zero rated supplies
Chapter Thirty Six Refund of unutilised Input Tax Credit (ITC)
Chapter Thirty Seven Advance Ruling Mechanism in GST
Chapter Thirty Eight Goods Transport Agency in GST
Chapter Thirty Nine GST on Charitable and Religious Trusts
Chapter Forty GST on Education Services
Chapter Forty One GST on Co-operative Housing Societies
Chapter Forty Two Online Information Data Base Access and Retrieval (OIDAR) Services in GST
Chapter Forty Three GST Practitioners
Chapter Forty Four National Anti-Profiteering Authority in GST
Chapter Forty Five Benefits of Goods and Services Tax (GST)
Chapter Forty Six Special Audit in GST
Chapter Forty Seven TDS Mechanism under GST
Chapter Forty Eight TCS Mechanism under GST
Chapter Forty Nine Inspection, Search, Seizure and Arrest
Chapter Fifty Appeals and Review Mechanism under GST
Chapter Fifty One Recovery of Tax
[3.236.8.46]
3.236.8.46
