Goods and Services Tax (GST)

About the Goods and Services Tax Book:

• Amendments in GST made by the Finance Act, 2022 and the Finance Act, 2023 have been duly incorporated in the book.
  Unique Features of the Book
•  Amendments by the CGST Amendment Act, 2023 and IGST Amendment Act, 2023 effective from 01.10.2023 have been incorporated in this revised edition.
• With effect from 16th September, 2023 the Government has constituted Goods and Services Tax Appellate Tribunals in various states has also been included in the book.
• In the chapter of Appeals, Revision and Authority for Advance Ruling recommendations of the 52nd GST Council held on 7th October, 2023 have been incorporated.
• Significant Notifications and Circulars issued by the Central Board of Indirect Taxes and Customs upto 30th September, 2023 have been incorporated in the revised edition of the book.
• Most authentic, up-to-date and comprehensive text book on GST.
• Efforts have been made to present the complex law of GST in easy language and in a lucid manner. Care has been taken to present the matter in a logical sequence to facilitate easy understanding by the
  students.
• The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses.
• In the present revised edition almost all the chapters have been thoroughly revised and updated.
  At the end of each chapter large number of MCQ have been given which
  enable students to learn faster.

Goods and Services Tax (GST) Book Contents

1. Indirect Taxes (An Introduction)
2. Goods And Services Tax (GST)
3. Taxation Mechanism Under GST
4. GST Council, Anti-Profiteering Authority, Avoidance of Dual Control and Key Definitions
5. Supply: Meaning, Time, and Valuation
6. Place of Supply of Goods or Services
7. Levy and Collection of Tax (Including Exemptions and Exempt Supplies)
8. Registration
9. Input Tax Credit (ITC)
10. Composition Scheme and Reverse Charge Mechanism
11. Computation of Taxable Value and GST
12. Job Work, E-Commerce
13. Tax Invoice, Credit and Debit Notes, E-Way Bill
14. Returns
15. Payment and Refund of Tax (with TDS and TCS)
16. Accounts and Records
17. Assessment and Audit
18. Demand and Recovery of Tax
19. Administration, Inspection, Search And Seizure, Offences And Penalties
20. Appeals, Revision and Authority For Advance Ruling
21. GST Network