Taxmann GST Ready Reckoner by V.S. Datey 20th Edition 2023

Description

The book has been divided into 55 chapters in respect of all-important-provisions of GST, including the following:

• GST – An Overview
• IGST, CGST, SGST and UTGST
• Taxable Event in GST
• Supply of Goods or Services or both
• Classification of Goods and Services
• Value of Taxable Supply of Goods or Services or both
• Valuation Rules if value for GST is not ascertainable
• VAT concept and its application in GST
• Input Tax Credit
• Input Tax Credit – Other Issues
• Input Tax Credit when exempted, as well as taxable supplies made
• Input Service Distributor (ISD)
• Persons liable to tax
• Place of supply of goods or services or both other than exports or imports
• Place of supply in case of export or import of goods or services or both
• Exports and Imports
• Special Economic Zones (SEZ) and EOU
• Time of Supply of Goods and Services
• Reverse Charge
• Exemption from GST by issue of Notification
• Concession to small enterprises in GST
• Construction and Works Contract Services
• Real Estate Services relating to residential and commercial apartments
• TDR/FSI/Upfront amount in long-term lease in real estate transactions
• Distributive Trade Services
• Passenger Transport Services
• Goods Transport Services
• Financial and related services
• Leasing or rental services and licensing services
• Software and IPR Services
• Business and production services
• Job Work
• Telecommunication, broadcasting and information supply
• Community social, personal and other services
• Government-related activities
• Basic procedures in GST
• Registration under GST
• Tax Invoice, Credit and Debit Notes
• E-way Bill for transport of goods
• Payment of taxes by cash and through input tax credit
• Returns under GST
• Assessment and Audit
• Demands and Recovery
• Refund in GST
• Powers of GST Officers
• Offences and Penalties
• First Appeal and revision in GST
• Appeal before Appellate Tribunal
• Appeals before High Court and Supreme Court
• Prosecution and Compounding
• Provisions relating to evidence
• Electronic Commerce
• Miscellaneous issues in GST
• GST Compensation Cess
• Transitory Provisions
• Constitutional Background of GST