Description
Taxmann Publications GST Ready Reckoner 16th Edition 2021 by V S Datey
Taxmann’s Ultimate Best-Seller for Indirect Taxes – ‘GST Ready Reckoner', is a ready referencer for all provisions of the GST Law covering all important topics of GST along-with relevant Case Laws, Notifications, Circulars, etc.
The Present Publication is the 15th Edition, amended by the Finance Act 2021 & updated upto 1st April 2021, authored by Mr. V.S. Datey. This book follows the Six-Sigma approach to achieve the benchmark of ‘zero-error’.
The book has been divided into 55 chapters in respect of all-important-provisions of GST, including the following:
GST – An Overview
IGST, CGST, SGST and UTGST
Taxable Event in GST
Supply of Goods or Services or both
Classification of Goods and Services
Value of Taxable Supply of Goods or Services or both
Valuation Rules if value for GST not ascertainable
VAT concept and its application in GST
Input Tax Credit
Input Tax Credit – Other Issues
Input Tax Credit when exempted as well as taxable supplies made
Input Service Distributor
Persons liable to tax
Place of supply of goods or services or both other than exports or impacts
Place of supply in case of export or import of goods or services or both
Exports and Imports
Special Economic Zones and EOU
Time of Supply of Goods and Services
Reverse Charge
Exemption from GST by issue of Notification
Concession to small enterprises in GST
Construction and Works Contract Services
Real Estate Services relating to residential and commercial apartments
TDR/FSI/Upfront amount in long term lease in real estate transactions
Distributive Trade Services
Passenger Transport Services
Financial and related services
Goods Transport Services
Leasing or rental services and licensing services
Software and IPR Services
Business and production services
Job Work
Telecommunication, broadcasting and information supply
Community social, personal and other services
Government related activities
Basic procedures in GST
Registration under 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
First Appeal and revision in GST
Appeal before Appellate Tribunal
Appeals before High Court and Supreme Court
Prosecution and compounding
Provisions relating to evidence
Electronic Commerce
Miscellaneous issues in GST
GST Compensation Cess
Transitory Provisions
Constitutional Background of GST
Also Available
[16th Edition] of Taxmann’s GST Manual with GST Law Guide & Digest of Landmark Rulings
[15th Edition] of Taxmann’s GST Tariff with GST Rate Reckoner
[11th Edition] of Taxmann’s GST How to Meet Your Obligations
[3rd Edition] of Taxmann’s GST Case Laws Digest (A Section-wise Case Book of 1,900+ Judgements)
About the author
V.S. Datey
Mr. V.S. Datey, based out of Pune (Maharashtra), has worked for close to 27 years in corporate field at senior levels in leading listed companies like Kirloskar Tractors, Taparia Tools, as Company Secretary and General Manager (Finance), during 1966 to 1993.
He started his career as author on books relating to indirect taxes in 1993. Presently, he is concentrating on writing books on topics relating to indirect taxes and corporate laws. All his books are published by Taxmann, New Delhi. His books have been prescribed for professional examinations like CA, CS and ICMA and are also widely referred by professionals and departmental officers. Mr Datey conducts various training programmes on indirect tax related topics.