Description CONTENTS AT-A-GLANCE About the Authors.. v Preface.. vii Abbreviations.. xii Table of Contents.. xiii VOLUME 1 PART – A GST – AT-A-GLANCE A1 GST IN INDIA – AT-A- GLANCE..A1-1 A2 COMPLIANCE CHART WITH LIMITATION PERIODS UNDER GST..A2-1 A3 REVERSE CHARGE UNDER GST..A3-1 A4 NON-CREDITABLE GOODS/SERVICES AND SUPPLIES (BLOCKED CREDITS).. A4-1 A5 PAYMENT OF TAX & RETURNS UNDER GST..A5-1 A6 INTEREST, PENALTIES AND OFFENCES..A6-1 A7 STATE CODES..A7-1 A8 PORT CODES.. A8-1 A9 SEZ – LIST OF SERVICES RECOGNIZED FOR AUTHORISED OPERATIONS..A9-1 A10 COMPLIANCE DUE DATES WITH EXTENSIONS AND COVID19 RELATED RELAXATIONS.. A10-1 A11 GST FORMS – AT-A-GLANCE.. A11-1 PART – B COMMENTARY B1 PRE-GST INDIAN INDIRECT TAX STRUCTURE.. B1-1 B2 GST – CONCEPT, FEATURES AND ADVANTAGES AND CONSTITUTIONAL AMENDMENTS.. B2-1 B3 TAXES OR DUTIES SUBSUMED IN THE GST.. B3-1 B4 GST COUNCIL & ITS FUNCTIONS AND ADMINISTRATION OF GST.. B4-1 B5 STEPS TO DETERMINE LIABILITY UNDER GST AND KEY DEFINITIONS.. B5-1 B6 SUPPLY – MEANING AND SCOPE.. B6-1 B7 TIME AND VALUE OF SUPPLY.. B7-1 B8 CONCEPT OF IGST – INTER-STATE SUPPLY AND INTRASTATE SUPPLY.. B8-1 B9 IMPORTS, ZERO-RATED SUPPLIES AND EXPORTS.. B9-1 B10 LEVY, REVERSE CHARGE, RATES AND EXEMPTIONS..B10-1 B11 INPUT TAX CREDIT AND INPUT SERVICE DISTRIBUTOR..B11-1 B12 COMPOSITION LEVY..B12-1 B13 JOB WORKER, CASUAL TAXABLE PERSON, NON-RESIDENT TAXABLE PERSON & CORPORATE DEBTORS..B13-1 B14 E-COMMERCE, TCS & SUPPLY OF ONLINE DATA – SPECIAL PROVISIONS..B14-1 B15 REGISTRATION, AMENDMENT AND CANCELLATION..B15-1 B16 RETURNS UNDER THE GST.. B16-1 B17 PAYMENT OF TAX AND INTEREST..B17-1 B18 TAX DEDUCTION AT SOURCE..B18-1 B19 REFUND.. B19-1 B20 INVOICE, ACCOUNTS AND RECORDS..B20-1 B21 ASSESSMENT, AUDIT & DETERMINATION OF TAX AND ADJUDICATION..B21-1 B22 COLLECTION OF TAX, DEMANDS & RECOVERY AND LIABILITY IN CERTAIN CASES..B22-1 B23 INSPECTION, SEARCH & SURVEY..B23-1 B24 INSPECTION OF GOODS IN MOVEMENT, CONFISCATION AND E-WAY BILL..B24-1 B25 PENALTIES AND PROSECUTION..B25-1 B26 APPEAL, ADVANCE RULING AND ANTI-PROFITEERING PROVISIONS..B26-1 B27 TRANSITIONAL PROVISIONS..B27-1 B28 MISCELLANEOUS PROVISIONS..B28-1 VOLUME 2 PART – C LEGISLATIONS C0 FINANCE ACT – 2023 – GST RELATED.. C0-1 C1 AMENDED/INSERTED ARTICLES BY THE CONSTITUTION (101ST AMENDMENT) ACT, 2016.. C1-1 C2 CENTRAL GOODS AND SERVICES TAX ACT, 2017.. C2-1 C3 CENTRAL GOODS AND SERVICES TAX RULES, 2017.. C3-1 C4 THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017.. C4-1 C5 INTEGRATED GOODS AND SERVICES TAX RULES, 2017.. C5-1 C6 THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017.. C6-1 C7 GST COMPENSATION CESS RELATED RULES.. C7-1 C8 CGST FORMS.. C8-1 C9 NON-TARIFF NOTIFICATIONS UNDER GST.. C9-1 C10 RATES AND EXEMPTION NOTIFICATIONS IN GST.. C10-1 C11 ORDERS ISSUED UNDER GST.. C11-1 C12 CIRCULAR, CLARIFICATIONS AND INSTRUCTIONS AND GUIDELINES UNDER GST..C12-1 PART – D GST RATES D1 GST RATES – GOODS..D1-1 D2 GST EXEMPTIONS – GOODS.. D2-1 D3 GST RATES – SERVICES..D3-1 D4 GST Exemptions – Service..D4-1 D5 Rates Of Compensation CESS..D5-1 D6 Scheme Of Classification Of Services And Explanatory Notes..D6-1
