Taxmann GST How to Meet Your Obligations Set of 2 Volumes By S S Gupta Edition February 2020

Taxmann GST How to Meet Your Obligations S S Gupta

Taxmann GST How to Meet Your Obligations S S Gupta

Description

Contents

Division One : Basic Concepts
Chapter 1 introduction & Basic Concept
Chapter 2 constitutional Amendment
Chapter 3 transitional Provisions
Chapter 4 meaning & Scope Of Supply And Levy Of Gst
Chapter 5 definition & Principle Of Classification
Chapter 6 non-Taxable Supplies
Chapter 7 payment Under Reverse Charge
Chapter 8 time Of Supply & Change In Rate Of Tax
Chapter 9 place Of Supply
Chapter 10 value Of Supply
Chapter 11 job Work, Scrap & Waste Generated At Job-Worker
Chapter 12 electronic Commerce Operator & Collection Of Tax At Source
Chapter 13 tax Deducted At Source
Division Two : Exemptions & Other Levies
Chapter 14 exemptions
Chapter 15 union Territory Goods & Services Tax
Chapter 16 gst (Compensation To States) Act
Chapter 17 composition Levy
Division Three : Export & Import Of Goods And Services
Chapter 18 export Of Goods, Services And Export Incentives
Chapter 19 deemed Exports Including Eou, Stp
Chapter 20 special Economic Zone
Chapter 21 import Of Goods & Services
Division Four : Procedures
Chapter 22 administration & Registration
Chapter 23 taxable Person, Tax Invoice, Credit & Debit Notes & E-Way Bill
Chapter 24 payment Of Tax And Interest – Computation Of Tax Liability
Chapter 25 returns
Chapter 26 assessment
Chapter 27 demand, Recovery And Adjudication
Chapter 28 refund Of Taxes
Chapter 29 audit Of Assessee’s Accounts
Chapter 30 penalties, Confiscation & Fine
Chapter 31 arrest, Prosecution And Compounding
Chapter 32 advance Ruling
Chapter 33 inspection, Search & Seizure
Chapter 34 liability To Pay In Certain Cases
Chapter 35 goods And Services Tax Practitioner Scheme & Provisional Attachment
Chapter 36 residual Matters
Division Five : Input Tax Credit
Chapter 37 introduction To Input Tax Credit
Chapter 38 input
Chapter 39 input Service
Chapter 40 capital Goods
Chapter 41 utilization Of Input Tax Credit
Chapter 42 conditions, Time Limit And Documents For Availment Of Credit
Chapter 43 common Inputs And Input Services For Exempted And Taxable Supplies
Chapter 44 removal Of Input, Capital Goods And Waste Including For Job-Work
Chapter 45 procedures And Records For Input Tax Credit
Chapter 46 input Service Distributor
Chapter 47 matching Of Credit And Black Listing Of Dealer
Chapter 48 recovery Of Input Tax Credit
Chapter 49 miscellaneous Provisions
Division Six : Appeals
Chapter 50 appeal – General Provisions
Chapter 51 time Limit For Filing Appeal And Condonation Of Delay
Chapter 52 pre-Deposit Of Duty For Entertaining Appeal
Chapter 53 departmental Appeal & Power Of Revisional Authority
Chapter 54 appeal To Appellate Authority
Chapter 55 appeal Before Goods & Services Tax Appellate Tribunal
Chapter 56 order Of Appellate Tribunal
Chapter 57 procedure Before Appellate Tribunal
Chapter 58 powers And Limitations Of Appellate Tribunal
Chapter 59 appeal Before High Court
Chapter 60 Appeal Before Supreme Court
Appendices
Appendix 1 central Goods And Services Tax Act, 2017
Appendix 2 integrated Goods And Services Tax Act, 2017
Appendix 3 union Territory Goods And Services Tax Act, 2017
Appendix 4 goods And Services Tax (Compensation To States) Act, 2017
Appendix 5 central Goods And Services Tax Rules, 2017
Appendix 6 notifications
Appendix 7 Circulars And Clarifications
Appendix 8 FAQs On E-Way Bill
Appendix 9 Constitution (One Hundred And First Amendment) Act, 2016  Relevant Provisions Of Constitution Of India Date Of Enforcement Of Provisions Of Constitution (One Hundred And First Amendment) Act, 2016
List Of Notifications
List Of Circulars And Clarifications