Taxmann GST Practice Manual by Aditya Singhania – 7th Edition 2023

Description

This book is a comprehensive guide for day-to-day compliance with GST. It helps you understand the following topics related to GST:

• Background
• Concepts
• Execution
• Challenges
• Solution(s)

It also explains the provisions of the GST law lucidly. This book will be helpful for GST Professionals engaged in managing the client’s day-to-day GST-related affairs, i.e., advisory, compliance and litigation services.

The Present Publication is the 7^th Edition, amended by the Finance Act 2023 and updated till 1^st June 2023. This book is authored by Aditya Singhania with the following noteworthy features:

• [Comprehensive Coverage] with detailed analysis and relevant illustrations
• [Stepwise Guide] for GST compliance procedures
• [Judicial Outlook] of GST Case Laws (including Advance Rulings)
• [GST Common Portal] The content in this book is synchronized with the current features available at GST common portal
• [Topic-Wise Explanation] along with related GST Notifications and Circulars
• [Practical Issues] with solutions

The contents of the book are as follows:

• Time/Place of Supply & Valuation
  • Time of Supply
  • Place of Supply
  • Valuation
• Accounting in GST
  • Invoicing
  • Accounts & Records
  • E-Way Bill
  • Job-Work
• Registration
  • Basics of Registration
  • Compulsory Registration
  • Person not Liable to take Registration & Voluntary Registration
  • General Procedure of Registration
  • Amendment of Registration
  • Cancellation or Suspension of Registration
  • Revocation of Registration
• Specified Taxable Person
  • Non-Resident Taxable Person
  • OIDAR
  • Unique Identification Number (UIN)
• Composition Scheme
  • Basics of Composition Scheme
  • Compliances under the Composition Scheme
  • Withdrawal from the Composition Scheme
  • Returns under the Composition Scheme
• Input Tax Credit (including ISD)
  • Eligibility of Input Tax Credit
  • Apportionment of Input Tax Credit
  • Availability of ITC in certain circumstances
  • ITC for Job Worker
  • Compliance for Input Service Distributor
  • Returns for an Input Service Distributor
• Returns
  • Introduction to GST Returns
  • GSTR 1
  • GSTR 2, 2A and 2B
  • GSTR 3
  • GSTR 3B
  • Matching Concept
  • Proposed new GST Return
  • Annual Return for Normal Taxpayer
  • Annual Return for Composition Taxpayer
  • Final Return
• Audit
  • Departmental Audit
  • GST Audit
• TDS & TCS
  • Tax Deducted at Source
  • Tax Collection at Source
• Payment
  • Basics of Payment
  • Treatment of Input Tax Credit for Payment
  • Treatment of Electronic Cash/Credit Ledger
  • Treatment of Electronic Liability Ledger
  • Miscellaneous on Payments
• Refunds
  • Basics of Refunds
  • Refund Procedures
• Assessment
  • Self & Provisional Assessment
  • Scrutiny of Returns
  • Assessment of Non-Filers of Returns
  • Assessment of Unregistered Persons
  • Summary Assessment
  • Finalization of Provisional Assessments, Appeal
• Search and Seizure
  • Inspection, Search and Seizure
  • Arrest
• Advance Rulings
  • Basics of Advance Ruling
  • Application and Compliances for Advance Rulings
  • Appellate Authority for Advance Ruling
• Demand & Recovery
  • Administration in GST
  • Demand
  • Recovery
• Appeals
  • Appeals to Appellate Authority
  • Appeals to Appellate Tribunal
  • Appeals to High Courts & Supreme Court
  • Miscellaneous on Appeals
• Offences
  • Penalty
  • Detention, Seizure and Release of Goods and Conveyances in Transit
  • Confiscation of Goods or Conveyances
  • Miscellaneous Topics under Offences
  • Compounding of Offences
• Miscellaneous
  • Corporate Debtor under Insolvency and Bankruptcy Code, 2016
  • Liability to Pay in Certain Cases
  • Repeal and Saving