GST Law & Procedure (In 3 Volumes)

This is the most exhaustive and comprehensive commentary on GST laws as amended up-to-date.

Salient Features:

• Amendments made by Finance (No. 2) Act, 2024 at proper places
• Referencer
• Exhaustive commentary
• Important case-laws
• Meanings of various terms/legal maxims
• GST Exemptions and Rates
• Notifications/Circulars/Orders/Instructions
• Circulars in respective chapters

Volume 1

• Division 1
• Referencer
• Referencer 1      Meanings of various terms used in GST
• Referencer 1A   Meanings of legal words, maxims/phrases
• Referencer 1B   Rules of interpretation of statutes including doctrines
• Referencer 2      Goods and Services Tax Network (GSTN)
• Referencer 3      Goods and Services Tax Council (GST Council)
• Referencer 4      Taxes/Duties/Cesses and Surcharges Subsumed inGST
• Referencer 5      Non-GST Supply
• Referencer 6      Important issues regarding Summons issues undersection 70 of the CGST Act, 2017
• Referencer 7      Extension of due dates for furnishing different returns
• Referencer 8      State/UT Codes
• Referencer 9      Kerala Flood Cess
• Referencer 10    Job Work under the GST Act(s)
• Referencer 11    Works Contract Services under the GST Act(s)
• Referencer 12    Different types of persons under GST
• Referencer 13    Different types of supply under GST
• Referencer 14    Rate of interest payable under different situations
• Referencer 15    Penalties, Late Fee and Fine under GST
• Referencer 16    Illustrative cases in which penalty or late fee has beenwaived
• Referencer 17    Prosecution under GST Act(s) — Sections 132 and 133
• Referencer 18    Compounding of Offences — Section 138
• Referencer 19    Production of Additional Evidence — Rule 112
• Referencer 20    Various GST Forms
• Referencer 21    E-invoicing
• Referencer 22    Suggestive format of tax invoice, bill of supply, receiptvoucher, refund voucher etc.
• Referencer 23    Common Provisions under CGST/IGST/UTGST Act
• Referencer 24    Scheme of broad classification of goods under GST
• Referencer 25    Scheme of broad classification of services under GST
• Referencer 26    Relevant Articles of the Constitution of India
• Referencer 27    List of topic-wise Circulars/Instructions/Guidelines
• Referencer 28    Gist of important/latest cases
• Division 2
• Exempted Goods and GST Rates on Goods
• Part A             Exempted goods under GST Acts namely CGST Act,IGST Act and respective SGST Acts
• Part B             Exempted Goods under IGST Act only
• Part C             CGST Rates of Goods with HSN Codes
• Part D             Exemption from compensation cess on supply of goods
• Part E             Compensation cess rates on supply of specified goods
• Division 3
• Exempted Services and GST Rates on Services
• Part A             Exempted Services under CGST, IGST and SGST Acts
• Part B             Exempted services under IGST Act Only
• Part C             CGST rates of services with accounting codes
• Part D             Compensation cess rates on services
• Division 4
• Practice and Procedure
• Chapter 1      Introduction and Overview of GST including itsAdministration
• Chapter 2      Concept of Supply including Intra-State & Inter-StateSupply
• Chapter 3      Place of Supply of Goods or Services or Both
• Chapter 4      Zero-Rated Supply (including Exports) and Imports
• Chapter 5      Levy of Tax
• Chapter 6      Exemption from Tax
• Chapter 7      Registration
• Chapter 8      Electronic Commerce including TCS
• Chapter 9      Valuation of Taxable Supply

Volume 2

• Chapter 10    Input Tax Credit
• Chapter 11    Classification of Goods and Services
• Chapter 12    Time of supply and payment of tax
• Chapter 13    Reverse Charge under GST
• Chapter 14    Tax Invoice, Credit and Debit Notes
• Chapter 15    Returns
• Chapter 16    Refunds
• Chapter 17    Accounts and other records
• Chapter 18    Offences, Penalties and Prosecution
• Chapter 19    Transitional Provisions
• Chapter 20    Assessment under GST
• Chapter 21    Audit under GST
• Chapter 22    Inspection, Search, Seizure and Arrest
• Chapter 23    Inspection of goods in transit including E-Way Bills
• Chapter 24    Demands and Recovery
• Chapter 25    Appeals and Revision
• Chapter 26    Advance Ruling
• Chapter 27    Liability to pay in certain cases
• Chapter 28    Miscellaneous Topics
• Chapter 29    GST on Real Estate Sector
• Chapter 30    Meanings of words & phrases frequently used instatutory provisions & rules
• Chapter 31    Principles of interpretation of statutes including GSTActs
• Chapter 32    Tax Planning under GST
• Chapter 33    Issuance of invoice without supply – Fake/Bogus Invoicing

Volume 3

• Division 5
• Statutory Provisions
• Chapter 1        Central Goods and Services Tax Act, 2017
• Chapter 2        Central Goods and Services Tax (Extension to Jammuand Kashmir) Act, 2017
• Chapter 3        Integrated Goods and Services Tax Act, 2017
• Chapter 4        Integrated Goods and Services Tax (Extension to Jammuand Kashmir) Act, 2017
• Chapter 5        Union Territory Goods and Services Tax Act, 2017
• Chapter 6        Goods and Services Tax (Compensation to States) Act,2017
• Chapter 7        Constitution (One Hundred and First Amendment) Act,2016
• Division 6
• GST Rules
• Chapter 1      Central Goods and Services Tax Rules, 2017
• Chapter 2      Integrated Goods and Services Tax Rules, 2017
• Chapter 3      Goods and Services Tax Compensation Cess Rules, 2017
• Chapter 4      Goods and Services Tax Appellate Tribunal(Appointment and Conditions of Service of President andMembers) Rules, 2019
• Chapter 5      Settlement of Funds Rules, 2017
• Division 7
• Notifications/Orders/Instructions
• Part A       Central Goods and Services Tax Notifications
• Part B       Central Tax (Rate) Notifications
• Part C       Integrated Goods and Services Tax Notifications
• Part D       Integrated Goods and Services Tax (Rate) Notifications
• Part E       GST Compensation Cess Notifications
• Part F        GST Compensation Cess (Rate) Notifications
• Part G       Central Tax Circulars
• Part H       IGST Circulars
• Part I        Compensation Cess Circulars
• Part J        Central Tax Orders
• Part K       CGST (Removal of Difficulties) Orders
• Part L       Instructions/Guidelines
• Division 8
• Relevant Circulars & Instructions under Customs Act, 19
• Circulars issued under the Customs Act, 1962
• Instructions