GST (Goods & Services Tax) Kashish Gupta June 2017

GST (Goods & Services Tax) Kashish Gupta June 2017

Keywords:-

• GST Tax Payment
• Best book for GST online
• GST compliance rating
• GST Rates for Services as Approved by GST Council
• Helps for exams

Contents:-

Volume 1

PART A?INTRODUCTION

Chapter 1????? Introduction and Relevant Dates

Chapter 2????? Tax Nomenclature before and after GST

Chapter 3????? ?State? and ?Union Territory? and ?Territorial Waters?

Chapter 4????? Determination of Nature of Supply

PART B?CONSTITUTIONAL PROVISIONS AS TO LEGISLATION

Chapter 5????? Understanding Constitutional Scheme of Taxation

Chapter 6????? Enactment of Law by Passing Bills

Chapter 7????? Constitutional (One Hundred and First Amendment) Act, 2016

Chapter 8????? Alcoholic Liquor for Human Consumption, Tobacco Products, Coal, Natural Gas, Petroleum Products and Purchase Tax

PART C?LEVY AND COLLECTION OF INDIRECT TAXES

Chapter 9????? Levy and Collection of Indirect Taxes in India, Deemed Sales, Declared Services and Problems therein Faced by the Assessee

Chapter 10??? Scope of Supply

Chapter 11??? Levy and Collection of GST in India, and ?Resolution of Problems Faced by the Assessee

Chapter 12??? Valuation under GST

Chapter 13??? Person, Taxable Person and Registered Person

INPUT TAX CREDIT

Chapter 14??? Input Tax Credit

Chapter 15??? Illustrations on GST

Chapter 16??? Advantages of GST

Part D?UNDERSTANDING

?GST LAW ? PART II BUSINESS PROCESSES

Chapter 17??? GST Registration

Chapter 18??? GST Tax Payment

Chapter 19??? GST Return

Chapter 20??? GST Refund

Chapter 21??? GST Tax Invoice

Chapter 22??? Role of IT Sector and Upgradation of Software of Business Organizations

Chapter 23??? Treatment in Case of Sales/Purchase Return and Excess/Short Removal

PART E

UNDERSTANDING ?GST LAW ? PART III SPECIFIED PROVISIONS

Chapter 24??? Casual Taxable Person

Chapter 25??? Non-Resident Taxable Person

Chapter 26??? United Nations Organization

Chapter 27??? Composition Levy

Chapter 28??? Aggregator and E-Commerce

Chapter 29??? Tax Deduction at Source

Chapter 30??? IGST in Lieu of Additional Duties of Customs

Chapter 31??? Input Service Distributor

Chapter 32??? Branch Transfer

PART F?EXEMPTIONS & TRANSITIONAL ?PROVISIONS IN GST

Chapter 33??? Exemptions in GST

Chapter 34??? Transitional Provisions

PART G?ASSOCIATED THINGS

Chapter 35??? GST Council

Chapter 36??? Workings of Central Clearing Agency

Chapter 37??? GST compliance rating?? ?A Control Measure for Defaulter Dealer?

Chapter 38??? Issue of Charge Back in Credit Card/ Debit Card Payment

Chapter 39??? A Note on Cess Applicability

ANNEXURES

Annexure 1?? Constitution (One Hundred and Fifteenth Amendment) Bill, 2011

Annexure 2?? Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014

Annexure 3?? Constitution (One Hundred and First Amendment) Act, 2016

Annexure 4?? Notifications by Ministry of Finance

Annexure 5?? Draft GST Invoice

Volume 2

Chapter 1????? The Central Goods and Services Tax Act, 2017 ?(No. 12 of 2017)

Chapter 2????? The Integrated Goods and Services Tax Act, 2017 (No. 13 of 2017)

Chapter 3????? The Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017)

Chapter 4????? The Goods and Services Tax (Compensation to States) Act, 2017? (No. 15 of 2017)

RULES & FORMATS

Chapter 5????? Composition Rules

Chapter 6????? Determination of Value of Supply

Chapter 7????? Input Tax Credit

Chapter 8????? Payment of Tax

Chapter 9????? Refund

Chapter 10??? Registration

Chapter 11??? Returns

Chapter 12??? Tax Invoice, Credit and Debit Notes

Chapter 13??? Transitional Provisions

Chapter 14??? Accounts and Records

Chapter 15??? Proposed CTD Document

DRAFT RULES

Chapter 16??? Advance Ruling

Chapter 17??? Appeals and Revision

Chapter 18??? Assessment and Audit

Chapter 19??? Electronic Way Bill

GST RATES

Chapter 1????? GST Rate Schedule for Goods

Chapter 2????? IGST Exemptions/Concessions under GST

Chapter 3????? Schedule of GST Rates for Services as Approved by GST Council

Chapter 3A?? Service Tax Exemptions to be continued in GST as decided by GST Council

Chapter 4????? Proposed New Scheme of Classification of Services

Chapter 5????? Services under Reverse Charge as Approved by GST Council

Chapter 6????? GST Compensation Cess Rates for different supplies,