GOODS & SERVICES TAX (GST) by Dr. JYOTI RATTAN & CA. ALOK KRISHAN – 5th Edition 2025

Description

Chapter 1       Tax Structure in India

Chapter 2       Defects in the pre-GST Indirect Tax Structure in India and a roadmap for introducing GST in India

Chapter 3       Taxation under Indian Constitution: Federal Structure and Fiscal Distribution

Chapter 4       Reasons, Aims & Objective and an Overview of the GST Law

Chapter 5       Basic Concepts

Chapter 6       GST Compensation Cess

Chapter 7       Administration

Chapter 8       Supply

Chapter 9       Levy and Collection

Chapter 10     Time of Supply of Goods

Chapter 11     Value of Supply of Goods and Services

Chapter 12     Place of Supply of Goods or Services

Chapter 13     Composition Scheme

Chapter 14     Input Tax Credit

Chapter 15     Statements & Returns

Chapter 16     Registration

Chapter 17     Document under GST: Tax Invoice, Credit and Debit Notes

Chapter 18     Accounts and Records

Chapter 19     E-Ledgers and Payment of Tax

Chapter 20     TDS/TCS

Chapter 21     Refunds

Chapter 22     Assessment

Chapter 23     Audit

Chapter 24     Appeals and Revision

Chapter 25     Inspection, Search, Seizure and Arrest                                  

Chapter 26     Demands and Recovery                                                         

Chapter 27     Liability to Pay in Certain Cases                                           

Chapter 28     GST and Limitation Act                                                        

Chapter 29     Offences and Penalties                                                          

Chapter 30     GST Council                                                                          

Chapter 31     E-Way Rules           

Chapter 32     Anti-Profiteering