Description
Bharat Law House Pvt Ltd Illustrated Guide To Goods & Service Tax by CA Rajat Mohan
Part I
GST THE LAW
Chapter 1 Introduction
Chapter 2 GST Draft Law
Chapter 3 Meaning & Scope of Supply
Chapter 4 Administration
Chapter 5 Levy and Exemption
Chapter 6 Time & Value of Supply
Chapter 7 Tax Rates
Chapter 8 Input Tax Credit
Chapter 9 Registration
Chapter 10 Tax Invoice, Credit and Debit Notes
Chapter 11 Returns
Chapter 12 Payment of Tax
Chapter 13 Refund
Chapter 14 Accounts and Other Records
Chapter 15 Job Work
Chapter 16 Electronic Commerce
Chapter 17 Assessment
Chapter 18 Audit
Chapter 19 Demands and Recovery
Chapter 20 Inspection, Search, Seizure and Arrest
Chapter 21 Offences and Penalties
Chapter 22 Prosecution and Compounding of Offences
Chapter 23 Appeals & Revisions
Chapter 24 Advance Ruling
Chapter 25 Settlement of Cases
Chapter 26 Presumption as to Documents
Chapter 27 Liability to Pay in Certain Cases
Chapter 28 Miscellaneous
Chapter 29 Transitional Provisions
Chapter 30 Integrated Goods & Service Tax (IGST) Act
Chapter 31 Bird’s Eye View
Chapter 32 Live Case Studies
Part II
HOW GST EVOLVED?
Chapter 33 Levy/Chargeability
Chapter 34 Rates
Chapter 35 Valuation
Chapter 36 Classification of Goods and Services
Chapter 37 Inter-State Transactions
Chapter 38 Tax Credit
Chapter 39 Threshold
Chapter 40 Import
Chapter 41 Export
Chapter 42 Exceptions
Chapter 43 Compounded Levy Scheme
Chapter 44 Procedural Aspects
Chapter 45 Place of Supply Rules
Chapter 46 Impacts on Various Sectors
1. Real Estate Sector
2. Financial Services Industry
3. Petroleum Products Industry
4. Tobacco Industry
5. Alcohol Industry
6. Power Industry
7. Transport Industry
8. Textile Sector
9. FMCG Sector
10. Manufacturing Sector
Part III
ANCILLARIES
Chapter 47 History of GST in India/Roots of GST in India
Chapter 48 Constitution Amendment Bill, 2014
Chapter 49 CBEC on GST
Chapter 50 Goods and Service Tax Network
Chapter 51 Accounting Entries
Chapter 52 Present Scenarios Versus GST Regime
Chapter 53 Benefits & Pitfalls/Drawbacks
1. Benefits
2. Pitfalls/Drawbacks
Chapter 54 FAQs on GST
Chapter 55 Opportunities for Professionals
Chapter 56 Recommendations from the Author
Part IV
APPENDICES
Appendix 1 The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014
Appendix 2 Important Forms
Appendix 3 Model GST Law
1. Goods and Services Tax Act, 2016
2. GST Valuation (Determination of the Value of Supply of Goods and Services) Rules, 2016
3. The Integrated Goods and Services Tax Act, 2016