Description
Taxmann GST Ready Reckoner 23rd Edition March 2024 by V.S. Datey
Taxmann’s Ultimate Bestseller for Indirect Taxes – ‘GST Ready Reckoner’, is a ready referencer for all provisions of the GST Law, divided into 55 topics, with relevant Case Laws, Notifications, Circulars, etc.
The Present Publication is the 23rd Edition | 2024 and has been amended by the Finance Act, 2024 and updated till 1st March 2024. This book is authored by Mr V.S. Datey, with the following noteworthy features:
[Taxmann’s Series of Bestseller Books] on GST Laws
[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 is not ascertainable
VAT concept and its application in GST
Input Tax Credit (ITC)
Input Tax Credit – Other Issues
Input Tax Credit when exempted, as well as taxable supplies made
Input Service Distributor (ISD)
Persons and the taxable person
Place of supply of goods or services or both other than exports or imports
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 a long-term lease in real estate transactions
Distributive Trade Services
Passenger Transport Services
Goods Transport Services
Financial and related 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 the High Court and Supreme Court
Prosecution and Compounding
Provisions relating to evidence
E-Commerce
Miscellaneous issues in GST
GST Compensation Cess
Transitory Provisions
Constitutional Background of GST