About this GST Book
This GST book extensively covers in-depth analyses of CGST, SGST, IGST, UTGST and GST
Compensation Cess Laws along with the Rules, Notifications, Circulars, Instructions and
Clarifications issued thereunder and comprehensively discusses all the key GST provisions along
with challenges and way forward suggestions, in commentary as well as tabular/pictorial formats
with multiple practical case studies and examples. Further, this book provides a detailed insight to
the readers for proper understanding of GST Law and rules made thereunder and useful to to
professionals, corporates, regulators, govt. authorities, etc., for easy and convenient reference.
Detailed commentary (with updated provisions, rules, circulars, etc.) on various domains of GST laws & provisions viz. Supply of goods or services – intra-state and inter-state. Principles of time of supply & place of supply, taxable person, GST ITC, reverse charge mechanism, exports and imports, job work, TDS, TCS, etc., with practical case studies and illustrations & FAQs for conceptual clarity
Detailed discussion on constitution of the GSTAT, demand and recovery, inspection, search, seizure & arrest, etc., offences, penalties, prosecution, compounding, and appeals & revision, under GST. Discussion of all procedural requirements viz. registration, payment, invoice, refund, e-way bill, along with relevant forms & their due dates, ‘e-invoicing’ and ‘QR code’ under GST.
- Discussion on way forward GST return system – sequential filing of GST returns, GST Returns filing & matching of GST ITC with tabular presentation of GSTR-9 and GSTR-9C, etc. Complete Guide and Manual for GST Rates of Goods or Services/ Exemptions of Goods or Services updated as on date including all the latest notifications, circulars, press release, etc.
All updated CGST, IGST, UTGST and GST Compensation Cess Act and rules, Notifications, Circulars, Orders, Press Releases, various GST Forms & utilities, GST Council Meetings, etc. (With QR code access through Coupon code)
Scratch the Coupon Code given in the Book to download the following
All Updated Notifications – Tariff and Non-Tariff, Circulars, Orders, and Press Releases (Since July 01, 2017)
- All GST Forms along with their utility under GST [Updated as on date]
- Available functionalities on GST Common portal [Updated as on date]
- Updated Guidelines and Instructions by CBIC [Updated as on date]
- Updated GSTN Press Release [Updated as on date]
- All annexures that have been referred in all chapter(s)
- Revenue Performance Assessment of Indian GST
- Fixing the GST Process: Five Years of Iterative Problem Solving
- All India GST Audit Manual 2023
Key Features of the Book
Detailed commentary on CGST, SGST, IGST, UTGST and GST Compensation Cess Laws along with the Rules made thereunder to encapsulate the provisions for easy digest
- Discussion on various domains - viz. supply of goods or services intra-state and inter-state,principles of place of supply & time of supply, taxable person, GST ITC, reverse charge,exports and imports, job work, GST rates, TDS, TCS, e-way bill, appeals and revision, demand and recovery, inspection, search, seizure, & arrest, offences, penalties, etc.
- In-depth analyses of meaning and scope of term 'supply', principles of 'time & place of supply' with multiple case studies and likely issues with way forward suggestions Analyses and discussion on seam less flow of input tax credit in GST with multiple examples
- Case studies on various aspects of 'valuation' - transaction value, related party transactions,stock transfers, cross charge, etc.
- Analyses of Exports, Imports and supplies to or by SEZ units/developers in GST along with documentation required vis-a-vis refund mechanism
- Flowcharts on various rules & procedural aspects of GST-registration, payment, invoice,returns and refund along with guidance & implementation of 'e-invoicing' and 'QR Code'
- Analyses of various provisions for assessment & audit, demand & recovery and offences &penalties, search, seizure, arrests and compounding of offences along with procedural flowcharts for appeals & revision and advance ruling
- Detailed discussion on constitution of the GST Appellate Tribunal and Benches thereof
- Discussions on filing of GSTR 1, GSTR 3B, GSTR 4, GSTR 6, GSTR 7, GSTR 8, GSTR 9/ 9C, GSTR 10 with payment of taxes
- All updated provisions and rules along with topic wise bifurcation of all departmental clarifications, CBIC FAQs as updated, press releases, circulars, orders, e-fliers, etc. as on date
Author's Name: CA Bimal Jain
Title of Book: GST Law and Commentary with Analysis and Procedures
Edition of Book: May 2023
No of Pages: 4284
CA Bimal Jain, He is a Member of Institute of Chartered Accountants of India since May 1994 and Member of Institute of Company Secretaries of India since December 2006 along with a Bachelor’s degree in Law
He has more than 24 years of experience in Indirect Taxation and specializes in all aspects of Service Tax, Value Added Tax (VAT)/ Central Sales Tax (CST), Central Excise, Customs, Foreign Trade Policy (FTP), Special Economic Zone (SEZ), Export Oriented Unit (EOU), Export-Import Laws and well acquainted with the concept and impact of Goods and Services tax (GST).
He has blend of Industry and Consulting experience in renowned Companies viz. LG Electronics India Pvt. Ltd, Honda Motorcycle Scooters India Pvt. Ltd, Hindustan Development Corporation Ltd, Khaitan & Company and presently he is the Executive Director of A2Z Taxcorp LLP – a boutique Indirect Tax firm.
He has hands-on experience in providing opinion & advisory services, carrying out diagnostic review of business operations, process review, structuring of business model, undertaking litigation services at all appropriate forum including High Court, CESTAT, representation before the TRU/ CBEC/ DGFT, etc. for various matters concerning to trade, industry and commerce
He is also a writer of 5 editions of GST book.
Mentor of Indirect Tax Committee of PHD Chamber of Commerce
- Chairman of the Corporate Advisory Committee of IPEM Group of Institutions
- Member of Indirect Tax Committee of ASSOCHAM/ FICCI
- Special invitee of Indirect Tax Committee of ICAI/ ICSI
- Member of eminent faculties in Indirect Tax Committee of ICAI/ ICSI/ ICMA
Awards & Recognitions:
Keynote Speaker at Guinness World Record made by ICSI in “Largest Taxation Lesson” on GST, attended by 4500+ Participants, breaking the earlier record of Japan
- Business Leader Award from Amity School, Noida
- Best Speaker Award from NIRC- ICAI/ ICWAI
- Young Achievers Award at Igniting Minds, 2015
- Best Participant Award in MSOP- 117th Batch by ICSI.
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