GST Law, Practice & Procedure (2 Vols. Set)

by Rakesh Garg & Sandeep Garg

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CONTENTS AT-A-GLANCE

About the Authors	v
Preface	vii
Abbreviations	xii
Table of Contents	xii
VOLUME 1
PART – A
GST – AT-A-GLANCE A1 GST IN INDIA – AT-A-GLANCE	A1-1
A2 COMPLIANCE CHART WITH LIMITATION PERIODS UNDER GST	A2-1
A3 REVERSE CHARGE UNDER GST	A3-1
A4 NON-CREDITABLE GOODS/SERVICES AND SUPPLIES (BLOCKED CREDITS)	A4-1
A5 PAYMENT OF TAX & RETURNS UNDER GST	A5-1
A6 INTEREST, PENALTIES AND OFFENCES	A6-1
A7 STATE CODES	A7-1
A8 PORT CODES	A8-1
A9 SEZ – LIST OF SERVICES RECOGNIZED FOR AUTHORISED OPERATIONS	A9-1
A10 COMPLIANCE DUE DATES WITH EXTENSIONS AND COVID19 RELATED RELAXATIONS	A10-1
A11 GST FORMS – AT-A-GLANCE	A11-1
PART – B
COMMENTARY
B1 PRE-GST INDIAN INDIRECT TAX STRUCTURE	B1-1
B2 GST – CONCEPT, FEATURES AND ADVANTAGES AND CONSTITUTIONAL AMENDMENTS	B2-1
B3 TAXES OR DUTIES SUBSUMED IN THE GST	B3-1
B4 GST COUNCIL & ITS FUNCTIONS AND ADMINISTRATION OF GST	B4-1
B5 STEPS TO DETERMINE LIABILITY UNDER GST AND KEY DEFINITIONS	B5-1
B6 SUPPLY – MEANING AND SCOPE	B6-1
B7 TIME AND VALUE OF SUPPLY	B7-1
B8 CONCEPT OF IGST – INTER-STATE SUPPLY AND INTRASTATE SUPPLY	B8-1
B9 IMPORTS, ZERO-RATED SUPPLIES AND EXPORTS	B9-1
B10 LEVY, REVERSE CHARGE, RATES AND EXEMPTIONS	B10-1
B11 INPUT TAX CREDIT AND INPUT SERVICE DISTRIBUTOR	B11-1
B12 COMPOSITION LEVY	B12-1
B13 JOB WORKER, CASUAL TAXABLE PERSON, NON-RESIDENT TAXABLE PERSON & CORPORATE DEBTORS	B13-1
B14 E-COMMERCE, TCS & SUPPLY OF ONLINE DATA – SPECIAL PROVISIONS	B14-1
B15 REGISTRATION, AMENDMENT AND CANCELLATION	B15-1
B16 RETURNS UNDER THE GST	B16-1
B17 PAYMENT OF TAX AND INTEREST	B17-1
B18 TAX DEDUCTION AT SOURCE	B18-1
B19 REFUND	B19-1
B20 INVOICE, ACCOUNTS AND RECORDS	B20-1
B21 ASSESSMENT, AUDIT & DETERMINATION OF TAX AND ADJUDICATION	B21-1
B22 COLLECTION OF TAX, DEMANDS & RECOVERY AND LIABILITY IN CERTAIN CASES	B22-1
B23 INSPECTION, SEARCH & SURVEY	B23-1
B24 INSPECTION OF GOODS IN MOVEMENT, CONFISCATION AND E-WAY BILL	B24-1
B25 PENALTIES AND PROSECUTION	B25-1
B26 APPEAL, ADVANCE RULING AND ANTI-PROFITEERING PROVISIONS	B26-1
B27 TRANSITIONAL PROVISIONS	B27-1
B28 MISCELLANEOUS PROVISIONS	B28-1
VOLUME 2
PART – C
LEGISLATIONS C0 FINANCE ACT - 2023 – GST RELATED	C0-1
C1 AMENDED/INSERTED ARTICLES BY THE CONSTITUTION (101ST AMENDMENT) ACT, 2016	C1-1
C2 CENTRAL GOODS AND SERVICES TAX ACT, 2017	C2-1
C3 CENTRAL GOODS AND SERVICES TAX RULES, 2017	C3-1
C4 THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017	C4-1
C5 INTEGRATED GOODS AND SERVICES TAX RULES, 2017	C5-1
C6 THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017	C6-1
C7 GST COMPENSATION CESS RELATED RULES	C7-1
C8 CGST FORMS	C8-1
C9 NON-TARIFF NOTIFICATIONS UNDER GST	C9-1
C10 RATES AND EXEMPTION NOTIFICATIONS IN GST	C10-1
C11 ORDERS ISSUED UNDER GST	C11-1
C12 CIRCULAR, CLARIFICATIONS AND INSTRUCTIONS AND GUIDELINES UNDER GST	C12-1
PART – D
GST RATES D1 GST RATES – GOODS	D1-1
D2 GST EXEMPTIONS – GOODS	D2-1
D3 GST RATES – SERVICES	D3-1
D4 GST EXEMPTIONS – SERVICE	D4-1
D5 RATES OF COMPENSATION CESS	D5-1
D6 SCHEME OF CLASSIFICATION OF SERVICES AND EXPLANATORY NOTES	D6-1

About the Author

Rakesh Garg & Sandeep Garg

Sandeep Garg CMA, FCA, a graduate from Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for almost 30 years. He has co-authored a number of books in past more than 20 years. Amongst others, his well-recognized books are:

Delhi Sales Tax Ready Reckoner
Hand Book for NGOs and NPOs
Migration to GST - Enrolment, Transition and Safeguards
GST Refund – A Practical Guide
Handbook of GST in India
GST Laws Manual – Acts, Rules and Forms
GST Guide with Ready Reckoner
Guide to GST on Services – (HSN Code wise taxability of all services)

He has vast experience in the field of indirect taxation, GST process review and implementation. The NIRC of the I.C.A.I. conferred upon him the Award for Exemplary Services for authoring books in the year 2000. He has also presented papers and contributed as faculty in training programs at various forums.

Rakesh Garg LLB, FCA, a graduate of Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for more than 38 years and has specialization in Sales Tax, VAT, Service Tax, and now, GST. He has authored a number of books during the last more than 20 years. His first book “Law of Sales Tax on Works Contract in Delhi” was released in 1999. Amongst others, his well-recognized books are:

Delhi VAT Ready Reckoner
Concepts of Central Sales Tax
Goods under Sales Tax Laws
Service Tax Ready Reckoner
Migration to GST - Enrolment, Transition and Safeguards
GST Refund – A Practical Guide
Handbook of GST in India
GST Laws Manual – Acts, Rules and Forms
GST Guide with Ready Reckoner
Guide to GST on Services – (HSN Code wise taxability of all services)

These books have not only been referred extensively by the business community and professionals but also appreciated by the Government Taxation Departments.
For several years, he has been an advisor and convener of Indirect Tax Study Circle of N.I.R.C. of the I.C.A.I., who has also conferred upon him the Award for Exemplary Services for authoring books and contributing as faculty in seminars.
He has presented papers on Sales Tax/VAT and Service Tax in countless meetings with Professionals, Corporates, CII and other Trade Associations; and contributed as faculty in training programs organized by the Revenue Departments for its officers.

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