Bharat GST Ready Reckoner Keshav R Garg Edition November

Bharat GST Ready Reckoner Keshav R Garg Edition November

Description

This book has been written to elaborate the Central Goods and Service Tax Act, 2017 and other enactments, as assented to by the President on 12-4-2017. GST Ready Reckoner gives the reader a quick insight of the Acts. Referencer summarises the Act in just 78 pages covering all the important topics for a smooth transition to the new law. The book gives topic wise illustration including the procedural aspects which makes the reader clear about the GST law as he reads this book chapter by chapter. The author has incorporated his analysis, illustrations, FAQs in the book to facilitate an easy understanding of the law. It is requested to the readers to read the book in the flow of the Chapters and explanations or analysis, wherever required, have been adequately dealt with.

Also Containing

• Central CST Act, 2017 (12 of 2017) as amended by CCST (Extension to Jammu & Kashmir) Act, 2017 (26 of 2017)
• Central CST Rules, 2017
• Integrated CST Act, 2017 (13 of 2017) as amended by lest (Extension to Jammu & Kashmir) Act, 2017 (27 of 2017)
• Integrated CST Rules, 2017
• Union Territory CST Act, 2017 (14 of 2017)
• CST (Compensation to States) Act, 2017 (15 of 2017)
• CST Compensation Cess Rules, 2017

? ? ? with

• GST Rate of Tax on Goods and Services and Exemption Notifications
• Rate of Compensation Cess

Contents

Part 1?Referencer

Part 2?Law & Procedure

Chapter 1??????Basics about Goods and Services Tax (GST)

Chapter 2??????Levy of and Exemption from Tax

Chapter 3??????Supply of Goods and Services

Chapter 4??????Input Tax Credit

Chapter 5??????Registrations

Chapter 6??????Reverse Charge Mechanism

Chapter 7??????Tax Invoice, Credit and Debit Notes

Chapter 8??????Returns

Chapter 9??????Payment of Tax

Chapter 10????Accounts and Records

Chapter 11????Refunds

Chapter 12????Works Contract

Chapter 13????Assessments and Audit

Chapter 14????Inspection, Search and Seizure

Chapter 15????Offences and Penalties, Prosecution and Appeals

Chapter 16????Job Work

Chapter 17????Exports under GST

Chapter 18????Transitional Provisions

Part 3?Acts & Rules

Chapter 1????? The Central Goods and Services Tax Act, 2017

Chapter 2????? Central Goods and Services Tax Rules, 2017

Chapter 3??????The Integrated Goods and Services Tax Act, 2017

Chapter 4??????The Integrated Goods and Services Tax Rules, 2017

Chapter 5??????The Union Territory Goods and Services Tax Act, 2017

Chapter 6??????The Goods and Services Tax (Compensation to States) Act, 2017

Chapter 7??????Goods and Services Tax Compensation Cess Rules, 2017

Part 4?GST Rate of Tax on Goods and Services & Exemptions

Chapter 1????? Consolidated Table of Rates of Taxes of Goods (including Exempt Goods)

Chapter 2??????Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54(3)

Chapter 3????? GST Rate of Tax on Services ? Consolidated Table

Chapter 4????? GST Exemption Notification related to Services

Chapter 5????? GST Compensation Cess on Goods and Services