Description
Taxmann Publications GST How to Meet Your Obligations 12th Edition February 2022 by S S Gupta
This book is Taxmann’s bestselling commentary explaining every concept of GST lucidly. The noteworthy features of this book are as follows:
The various provisions contained in different statutes are discussed in sixty chapters
Provides the scope of provisions of section, rules, etc.
Supported by judgements or orders of various Tribunals, High Courts and the 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
This book is read by all businessmen & employees and regularly used by the departmental officers & courts.
This book is divided into three volumes with the following coverage:
Volumes 1 & 2 covers a 3000+ page commentary on GST
Volume 3 covers the statutory portion of GST
The Present Publication is the 12th Edition, authored by S.S. Gupta & updated till 1st February 2022. This book comes in a set of 3 volumes & it 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 1 – Basic Concepts
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 – 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 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 – 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 Limitation 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
UTGST Rules 2017
Notifications
Circulars & Clarifications