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GST Law and Practice Commentary-cum-Procedural Guide

GST Law and Practice Commentary-cum-Procedural Gui..

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₹2250

Author(s)

Avadhesh Ojha, Satyadev Purohit

Publisher

Tax Publisher

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Preface

This book GST Law and Practice is devised to cater to the practice needs of the GST practitioners being Chartered Accountants, Advocates and other tax consultants engaged in the practice of indirect tax and also of the Indirect Tax executives placed in the industry.

This title is divided into five books, namely :--

Book 1 : Tax on Goods and Services

Book 2 : Tax on Services

Book 3 : Levy of IGST

Book 4 : Levy of Compensation Cess

Book 5 : GST Rates Referencer

Book 1 is divided into eight parts containing as many as 55 Chapters. Part I containing 23 Chapters is devoted in providing an overview of overall scheme of levy of CGST on the supply of goods and services. Part II of book deals with commentary on Input Tax Credit. Part III is devoted to practice specific commentary on the procedural aspects relating to the GST. Part IV provides an overview of Transitional Provisions under the GST law. Part V deals with the provisions relating to Audit, Demand and Recovery of Tax. The statutory provisions relating to formation and role of GST Council are discussed in Part VI. The provisions relating to penalties and prosecutions for various offences committed by a registered person or any other person under the GST regime are discussed in Part VII. The scheme of provisions relating to Advance Rulings and Appeals, is discussed in Part VIII of the Book.

Book 2 is devoted to commentary on the levy of GST on services. This Book is a complete code towards understanding the scope of levy of GST on supply of services. Part I of the Book containing three chapters deals with an overview of levy of GST on services, scope of exempted services and levy of GST on reverse charge basis on supply of services. Part II of Book 2 is aimed at making an analytical study of the nature and scope of levy of GST on as many as 45 important taxable services. The related chapters provide accurate and precise information covering all traversable areas for all categories of service tax assessees.

Book 3 is devoted to commentary on levy of Integrated Goods and Services Tax on inter-State supply of goods and services. The provisions relating to determination of place of supply are discussed in a separate chapter. The scheme of provisions relating to Import of goods or services as well as Export of goods or services is also discussed in this book.

Book 4 is aimed at providing an overview of provisions relating to compensation cess which is levied under the Goods and Services Tax (Compensation to States) Act, 2017.

Book 5 contains a referencer of GST rates on goods and services. The goods and services are arranged in the list in the ascending order, viz. Nil rated, 6%, 12%, 18% and 28%.

Every chapter is a self-contained unit containing detailed commentary on the subject-matter followed by reproduction of the relevant texts of the relevant Statutory Provisions, Rules, Notifications, Circulars, Press Releases, Frequently Asked Questions (FAQs), Sector specific FAQs and Forms in the Appendix to each chapter. The object behind this is to provide the readers the complete details relating to a particular topic under the GST law.

The gist of all the Notifications, Order and Circulars issued till 15th September, 2017 is incorporated in the relevant chapters with full reproduction of the same in the Appendix to each chapter and those issued after the said date till 6th October, 2017, are reproduced in Stop Press.

GST is an entirely different law and everyone is finding entirely difficult to deliver the most accurate result. Several issues yet remain un-understood and unexplained. The law and confusion about the interpretations of Court is going to take for quite sometime. However, we have tried to reduce the sort of prevailing confusions to quite good extent. This Book, we hope will try to resolve very many of the controversial issues. The readers co-operation in this regard is, therefore, quite essential.

Notwithstanding the best of our care, the likelihood of certain short-comings having crept into this book cannot be ruled out. We solicit creative feedback from our learned readers to bring to our notice any mistakes, errors, omissions or discrepancies, if any, as and where noticed by them.

Chapter No	Chapter name
BOOK: 1	TAX ON GOODS AND SERVICES
Part: I	Tax on Goods and Services : An Overview
Chapter: 1	Goods and Services Tax : An Overview
Chapter: 2	Important Terminologies Under CGST Act
Chapter: 3	Levy and Collection of Tax
Chapter: 4	Meaning and Scope of Supply
Chapter: 5	Time of Supply of Goods and Services
Chapter: 6	Composite and Mixed Supply
Chapter: 7	Exempt, Non-taxable, Zero-Rated and Nil-rated Supplies
Chapter: 8	Rates of GST
Chapter: 9	Composition Levy
Chapter: 10	Reverse Charge
Chapter: 11	Value of Taxable Supply
Chapter: 12	Job Work
Chapter: 13	Electronic Commerce
Chapter: 14	Tax Deduction at Source
Chapter: 15	Refund of Tax
Chapter: 16	GST Practitioner
Chapter: 17	E-Way Bill and Transport of Goods
Chapter: 18	Anti-Profiteering Measures
Chapter: 19	GST on Drug and Pharma Industry
Chapter: 20	GST on Food Processing Industry
Chapter: 21	GST on Gems and Jewellery
Chapter: 22	GST on Handicraft Industry
Chapter: 23	GST on Mining Industry
Chapter: 24	GST on Medium and Small Manufacturing Enterprises (MSME)
Chapter: 25	GST on Textile Industry
Part: II	Input Tax Credit
Chapter: 26	Taking of Input Tax Credit
Chapter: 27	Taking of Input Tax Credit in Special Circumstances
Chapter: 28	Input Tax Credit in Case of Inputs or Capital Goods to Job Worker
Chapter: 29	Distribution of Credit by Input Service Distributor
Part: III	GST Procedures
Chapter: 30	Registration Under GST--An Overview
Chapter: 31	Procedure for Taking Registration
Chapter: 32	Registration of Casual Taxable Person or Non-resident Person
Chapter: 33	Amendment or Cancellation of Registration
Chapter: 34	Furnishing of Details of Outward Supply
Chapter: 35	Furnishing of Details of Inward Supply
Chapter: 36	Matching And Reversal of Input Tax Credit and Output Tax Liability
Chapter: 37	Returns
Chapter: 38	Payment of Tax
Chapter: 39	Tax Invoice, Bill of Supply, Debit and Credit Notes
Chapter: 40	Accounts and Records
Chapter: 41	Transitional Provisions (Input Tax Credit to Registered Persons
Chapter: 42	Transitional Provisions (Input Tax Credit to Unregistered Person
Chapter: 43	Transitional Provisions (Taxable and Exempted Supply)
Chapter: 44	Transitional Provisions (In Transit Goods or Services)
Chapter: 45	Transitional Provisions (Composition Dealers Opting as Regular Dealer)
Chapter: 46	Miscellaneous Transitional Provisions
Part: V	Audit, Demand and Recovery
Chapter: 47	Audits Under GST
Chapter: 48	Assessment of Tax Under GST
Chapter: 49	Demand and Recovery
Chapter: 50	Recovery of Tax, Interest and Penalty
Chapter: 51	GST Council--Powers and Responsibilities
Chapter: 52	Inspection, Search, seizure and Arrest
Chapter: 53	Offences and Penalties
Chapter: 54	Prosecution and Compounding of Offences
Part: VIII	Advance Ruling and Appeals
Chapter: 55	Advance Ruling
Chapter: 56	Appeal to Appellate Authority
Chapter: 57	Appeal to Appellate Tribunal
BOOK: 2	GST ON SERVICES
Part : I	Tax on Services : An Overview
Chapter: 58	Tax on Services an Overview
Chapter: 59	Exempted Services
Chapter: 60	Reverse Charge on Services
Part : II	Commentary on Important Taxable Services
Chapter: 61	Advertisement Related Services
Chapter: 62	Agriculture Related Services
Chapter: 63	Banking and Other Financial Services
Chapter: 64	Restaurants Service
Chapter: 65	Betting, Gambling or Lottery Service
Chapter: 66	Business Auxiliary Service Including Job Work
Chapter: 67	Charity and Social Care Services
Chapter: 68	Cleaning Service
Chapter: 69	Clubs, Association or Society Services
Chapter: 70	Commercial Training or Coaching Service
Chapter: 71	Construction Service
Chapter: 72	Education Related Services
Chapter: 73	Electricity Transmission or Distribution Service
Chapter: 74	Entertainment and Amusement Related Services
Chapter: 75	Goods Transport Agency Service
Chapter: 76	Human Health and Social Care Services
Chapter: 77	Hiring or Leasing of Goods
Chapter: 78	Information Technology Related Services
Chapter: 79	Intellectual Property Related Services
Chapter: 80	Legal Consultancy and Arbitration Service
Chapter: 81	Maintenance or Repair Service
Chapter: 82	Manpower Recruitment or Supply Service
Chapter: 83	Online Information and Database Access or Retrieval Services
Chapter: 84	Outdoor Catering Service
Chapter: 85	Parking Service
Chapter: 86	Passenger Transport Related Services
Chapter: 87	Renting of Motor Vehicles to Carry Goods or Passengers
Chapter: 88	Renting of Immovable Property Service
Chapter: 89	Renting of Rooms in Hotel, Guest House, Inn, etc.
Chapter: 90	Security Service
Chapter: 91	Agreeing to Obligation to Refrain From or to Tolerate an Act
Chapter: 92	Services of Commission Agents, Intermediaries, Business Facilitators, Etc.
Chapter: 93	Services by or to Government, Governmental Authority or Local Authority
Chapter: 94	Sponsorship Service
Chapter: 95	Sports Related Services
Chapter: 96	Storage and Warehousing Service
Chapter: 97	Technical Testing and Analysis Service
Chapter: 98	Tour Operator Service
Chapter: 99	Transfer of Right in or Right to Use Goods
Chapter: 100	Transport of Goods by Air or Vessel
Chapter: 101	Transport of Goods by Rail
Chapter: 102	Works Contract Service
BOOK: 3	INTEGRATED GOODS AND SERVICES TAX
Chapter: 103	Levy of IGST
Chapter: 104	Place of Supply
Chapter: 105	Reverse Charge Method (IGST)
Chapter: 106	Import of Goods or Services
Chapter: 107	Zero Rated Supply (Experts)
BOOK: 4	GST RATE REFERENCER (BOOKLET)
Chapter: 108	Rate of GST on Goods
Chapter: 109	Rate of GST on Services
BOOK: 5	COMPENSATION CESS
Chapter: 110	Levy of Compensation Cess

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