Description
Tax Publishers Gst Ready Reckoner, 2019 by Dr Avadhesh Ojha and FCA Satyadev Purohit
ART I--READY REFERENCER
1. GST Compliance Calendar 2019-20
2. Time Limits/Due Dates under GST
3. Due Dates for Furnishing GST Returns
4. Forms under GST
5. Classification of Services
6. Exempted Services
7. Rates of Tax on Services
8. Services Chargeable to Tax on Reverse Charge Basis
9. Goods Chargeable to Tax on Reverse Charge basis
10. Interest, Late Fee and Penalties
PART II--READY RECKONER
11. Goods and Services Tax : An Overview
12. Levy of IGST
13. Levy and Collection of Tax
14. Meaning and Scope of Supply
15. Composite and Mixed Supply
16. Time of Supply of Goods
17. Time of Supply of Services
18. Place of Supply
19. Exempted, Non-Taxable and Nil-Rated Supplies
20. Composition Levy
21. Reverse Charge (CGST/SGST)
22. Reverse Charge (IGST)
23. Tax Deduction at Source
24. Electronic Commerce
25. Casual Taxable Person or Non-Resident Person
26. Job Work
27. Value of Taxable Supply
28. Input Tax Credit (ITC)
29. Availing of Input Tax Credit in Special Circumstances
30. Input Tax Credit Vis-a-Vis Job Work
31. Input Service Distributor
32. Refund of Tax
33. Zero Rated Supply
34. Import of Goods or Services
35. GST Practitioner
36. Audits Under GST
37. Assessment of Tax Under GST
38. Demands and Recovery
39. Recovery of Tax, Interest and Penalty
40. Inspection, Search, Seizure and Arrest
41. Detention and Seizure of Goods, etc.
42. Prosecution and Compounding of Offences
43 Advance Ruling
44. Appeal to Appellate Authority
45. Appeal to Appellate Tribunal
PART III-GST PROCEDURES
46. Registration
47. Payment of Tax
48. Furnishing of Details of Outward Supply
49. Furnishing of Details of Inward Supply
50. Matching and Reversal of Input Tax Credit and Output Tax Liability
51. Returns
52. Accounts and Records
53. Tax Invoice, Bill of Supply, Debit and Credit Notes
54. E-Way Bill and Transport of Goods
PART IV--GST ON TAXABLE SERVICES
55. Advertisement Related Services
56. Agriculture Related Services
57. Banking and Other Financial Services
58. Restaurant's Service
59. Betting, Gambling or Lottery Service
60. Business Auxiliary Service and Job Work
61. Charity and Social Care Services
62. Cleaning Service
63. Clubs, Association or Society Services
64. Commercial Training or Coaching Service
65. Construction Service
66. Education Related Services
67. Electricity Transmission or Distribution Service
68. Entertainment and Amusement Related Services
69. Goods Transport Agency Service
70. Human Health and Social Care Services
71. Hiring or Leasing of Goods
72. Information Technology Related Services
73. Insurance Services
74. Intellectual Property Related Services
75. Legal Consultancy and Arbitration Service
76. Maintenance or Repair Service
77. Manpower Recruitment or Supply Service
78. Online Information and Database Access or Retrieval Services
79. Outdoor Catering Service
80. Passenger Transport Related Services
81. Printing and Publishing Services
82. Renting of Motor Vehicles to Carry Goods or Passengers
83. Renting of Immovable Property Service
84. Renting of Rooms in Hotel, Guest House, Inn, etc.
85. Security Service
86. Agreeing to Obligation to Refrain From or to Tolerate an Act
87. Services of Commission Agents, Intermediaries, Business Facilitators, etc.
88. Services by or to Government, Governmental Authority or Local Authority
89. Sponsorship Service
90. Sports Related Services
91. Storage and Warehousing Service
92. Technical Testing and Analysis Service
93. Tour Operator Service
94. Transfer of Right in or Right to Use Goods
95. Transport of Goods by Air or Vessel
96. Transport of Goods by Rail
97. Works Contract Service