GST Ready Reckoner By Arun Kumar Gupta Virender Chauhan
GST Ready Reckoner By Arun Kumar Gupta Virender Chauhan
Contents
Part A – Ready Reckoner
- Concept of GST-Overview
- Administration
- Concept of Supply & Levy of Tax
- Reverse Charge Mechanism
- Composition Levy
- Exemptions under GST
- Time of Supply
- Value of Supply
- Input Tax Credit
- Registration
- Tax Invoice, Credit and Debit Notes
- Accounts and Records
- E-Way Bill
- Returns
- GST Practitioners
- Payment of Tax
- TDS/TCS
- Refund
- Assessment
- Audit
- Inspection, Search, Seizure and Arrest
- Demands and Recovery
- Liability to Pay in Certain Cases
- Advance Ruling
- Appeals and Revision
- Offences and Penalties
- Transitional Provisions
- Job Work Procedure
- Deemed Exports
- Anti-Profiteering
- Miscellaneous
- IGST Act Analysis
Part B – Acts, Rules
Chapter 1 The Central Goods and Services Tax Act, 2017 (No. 12 of 2017)
Chapter 2 The Central Goods and Services Tax Rules, 2017
Chapter 3 The Integrated Goods and Services Tax Act, 2017 (No. 13 of 2017)
Chapter 4 The Integrated Goods and Services Tax Rules, 2017 1123
Chapter 5 The Goods and Services Tax (Compensation to States) Act, 2017 (No. 15 of 2017)
Chapter 6 Goods and Services Tax Compensation Cess Rules, 2017
Chapter 7 Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017)
Chapter 8 The Constitution (One Hundred and First Amendment) Act, 2016
Chapter 9 Goods and Services Tax Settlement of Funds Rules, 2017
Chapter 10 Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019
Chapter 11 The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 26 of 2017)
Chapter 12 The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 27of 2017)
About the Author
Arun Kumar Gupta
CA/Author/Speaker
A CA and a lively litigant, trainer, author and business advisor on Indirect Taxation and other laws.
A well-versed professional who trained many professionals to reach their goal and contribute to other professional’s growth with his vast knowledge & experience since 1987. He lives an elevated lifestyle due to his passion towards yoga, meditation and spirituality. Already authored about 10 titles on the subject
Virender Chauhan
A CA, LLB and a vibrant litigant, faculty trainer, author and business advisor on Indirect Taxation and other laws. A well-versed professional who trained many professionals to reach their goal and contribute to other professional’s growth with his vast knowledge & experience since 1987. He lives an elevated lifestyle due to his passion towards yoga, meditation and spirituality. Already authored about 10 titles on the subject. His latest hotcake is “A Practical Guide on Real Estate Industry
Akash Shrivastava
CA/Author/Speaker
A CA and an outstanding leader, positive thinker and effective business administrator. Well versed with Indirect Taxation and other Laws. An enlightened Professional who has immense craving for learning to contribute to evolution of profession. He lives an eloquent lifestyle due to his prodigious passion for fitness, meditation and spirituality. Authored first title on the subject
Swapnil Chauhan
CA/Author / Speaker
A Chartered Accountant and a vigorous litigant, researcher, and advisor in GST and Income Tax, she blends technical expertise with practical insights. With early training at a top multinational (Big 4) and hands-on experience in litigation and compliance, she approaches tax law with clarity, structure, and a sharp legal eye. Outside work, she leads a disciplined, minimalist lifestyle rooted in fitness, meditation, and mindful balance
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