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TAXMANN’S GST ISSUES (DECODING GST ISSUES & LITIGATION TRENDS)
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Taxmann’s GST Issues | Decoding GST Issues & Litigation Trends by Shankey Agrawal – 1st Edition April 2022.
Taxmann’s GST Issues | Decoding GST Issues & Litigation Trends by Shankey Agrawal – 1st Edition April 2022.
Description
This book is an attempt to explore the following (broad) areas of GST Law that have been contentious between the Department and taxpayers:
- Constitutional background of GST & the related controversies
- Existing legal controversies
- Future legal controversies
- Enforcement of provisions of GST
- Investigations
- Criminal Offences
- Remedies
This book will prove to be a helpful guide for all GST Practitioners (including Chartered Accountants, Lawyers, etc.) Students & the officers of the Department etc.
The Present Publication is the latest 2022 Edition, updated till 31st March 2022, authored by Shankey Agrawal. The coverage of this book includes:
- [Background]
- Various stages of GST Litigation
- Authorities responsible for administering the GST Litigation
- Summarising major trends relating to GST litigation since its inception
- [Transactions] that have given rise to legal or constitutional issues
- Summarising relevant GST provisions for contentious transactions, including implications under the erstwhile taxation scheme
- The genesis of the controversy, along with leading judgements on such issues
- The present status of each controversy, along with corrective steps or legislative changes after the inception of the controversy
- [Basic Concepts] that every GST practitioner must be aware about:
- Discussed in detail with the help of relevant legal provisions, rules, departmental circulars, etc.
- Legal issues surrounding the concepts have been described in detail, along with the present status of such controversies
- [Enforcement & Recovery] mechanism under GST
- Anti-evasion provision under GST
- Enforcement and related legal challenges
- Remedies including bail against arrest proceedings
The detailed contents of the book are as follows:
- Brief overview of the Litigation Process under GST & Emerging Litigation Trends
- Taxation of Intermediary Services under GST
- Ocean Freight Service
- Online Information Database Access and Retrieval Services (OIDAR Services)
- GST on Transfer of Immovable Property
- GST on Supply of Electricity
- Liability on Supplies made by Clubs and Co-operative Societies to its Members
- GST on Betting, Gambling and Lotteries
- Inter-corporate Guarantees under GST
- Restructuring of Business under GST
- GST on Liquidated Damages paid under a Contract
- Applicability of GST on Directors’ Remuneration
- GST on Licence Fees charged by Government
- Gift Cards & Vouchers, including Pre-paid Instruments
- Cryptocurrencies
- Input Tax Credit-related provision under GST & related Challenges
- Valuation of Goods and Services under GST
- Composite and Mixed Supply in GST
- Import & Export of Goods under GST
- Import & Export of Services under GST
- Inverted Tax Structure under GST
- Anti-profiteering Mechanism
- Delegated Legislation: Validity of Sub-ordinate Rules and Notifications
- Retrospective amendments under GST Law and their validity
- Circulars & Instructions under GST
- GST Appellate Tribunal and its’ Constitutional Validity
- Eligibility to claim Pre-GST Credits and its transition to GST
- Power of States & Centre to amend the erstwhile laws after the introduction of GST
- Non-continuity of Area Based Exemptions under GST
- Power of Taxation by Municipalities and Local Bodies after the introduction of GST
- Concept of Proper Officer and its relevance under GST
- Powers of Search and Seizure under GST
- Provisional Attachment of Taxpayer’s Property
- E-way Bill and Detention of Goods and Vehicles during Transit
- Arrest Powers under GST
- Bail and other Legal Remedies for Judicial Intervention against Arrest
Additional information
BINDING | PAPERBACK |
---|---|
AUTHOR | SHANKEY AGRAWAL |
ISBN | 9789359220720 |
PUBLICATION | TAXMANN PUBLICATIONS |
YEAR OF PUBLICATION | 2022 |
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