Description
Taxmann Publications GST How to Meet Your Obligations 11th Edition 2021 by S S Gupta
GST How to Meet your Obligations is Taxmann's bestselling commentary explaining every concept of GST in a lucid manner. The various provisions contained in different statutes are discussed in sixty chapters giving the scope of provisions of section, rules, supported by judgements or orders of various Tribunals, High Courts and Supreme Court. The provisions are also explained in different places by way of giving examples.
The thirst of the book is to explain the provisions in layman's language so that it is understood very easily. It may be mentioned that this book is not only read by all businessmen, employees but regularly used by the departmental officers and even in courts.
The Present Publication is the 11th Edition, authored by S.S. Gupta & updated till 17th June 2021. This book comes in a set of 2 volumes & it is divided into six divisions, namely:
Basic Concepts
Exemption & Other Levies
Export & Import of Goods and Services
Procedures
Input Tax Credit
Appeals
The detailed contents of the book are as follows:
Division 1
Introduction & Basic Concepts
Constitutional Amendment
Transitional Provisions
Meaning & Scope of Supply and Levy of GST
Definition & Principle of Classification
Residential or Commercial Apartments – New Scheme
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
Exemptions
Union Territory Goods & Services Tax
GST (Compensation to States) Act
Cess
Composition levy
Division Three
Export of Goods, Services and Export Incentives
Deemed Exports including EOU, STP
Special Economic Zone
Import of Goods & Services
Administration & Registration
Division Four
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 Assesse'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
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
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 Limitation of Appellate Tribunal
Appeal before High Court
Appeal before Supreme Court
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About the author
S.S. Gupta
The author is a member of the Institute of Chartered Accountants of India, Institute of Cost and Works Accountants of India and the Institute of Company Secretaries of India.
The academic record right from the college days was excellent. The author has received various scholarships and prizes from Institutions like JRD Tata Merit Scholarship, Narsee Monjee College Merit Scholarship, Sydnam Golden Jubilee’s Scholarship etc.
Before commencement of practice, the author has served in industry for six years in the field of indirect taxation. Since 1988, the author is practising in the field of indirect taxation only.
The author has contributed extensively in the field of indirect taxation in various seminars/lectures. The author is also faculty member in the colleges/institution for teaching the indirect taxation and is associated with various social organisations. The author has also written book on “Service Tax - How to Meet Your Obligations” which is very widely referred by Trade and Industry.