Master Guide to GST Act

by Dr. Avinash Poddar & Mr. Shailin Doshi

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This book is no longer available and has been discontinued

About the Book

This volume is on GST Acts and since the concept is to have everything related to a section at one place, we have decided to release in two parts keeping in mind the convenience of thereaders. The best part of this book is volume would be mapping of each section with rule, notifications, circulars, instructions,orders, amendments, and judgements. Another very good feature of this book is that each notification, circular, instruction, order or judgement would be having a QR Code. So that the reader while reading the book can scan the QR Code and get the relevant notification, circular, instruction, order or judgement. We thought this can really help the readers in saving the time which otherwise will get invested in searching for the relevant notifications, etc. This book "Master Guide to GST Acts" is divided and covers the following 1. Central Goods and Services Tax Act, 2017 2. Integrated Goods and Services Tax Act, 2017 3. Union Territory Goods and Services Tax Act, 2017 We have put our best efforts in mapping and trying to bring everything at one place for the convenience of the readers and we are sure that this book will be useful to the tax professionals, traders, departmental officers, etc. Anybody who is keen to understand the GST law, the updates and the changes therein, the judgements, etc., will find this Master Guide handy, where reading the legislative history and the changes in each provision will be very easy and convenient.

About the Authors	iii
Foreword	v
Preface	vii
Detailed Contents	xi

Central Goods and Services Tax Act, 2017

Chapter 1 Preliminary	CGST-1
Chapter 2 Administration	CGST-27
Chapter 3 Levy And Collection of Tax	CGST-61
Chapter 4 Time and Value of Supply	CGST-211
Chapter 5 Input Tax Credit	CGST-247
Chapter 6 Registration	CGST-334
Chapter 7 Tax Invoice, Credit and Debit Notes	CGST-471
Chapter 9 Returns	CGST-521
Chapter 10 Payment of Tax	CGST-661
Chapter 11 Refunds	CGST-749
Chapter 12 Assessment	CGST-837
Chapter 13 Audit	CGST-882
Chapter 14 Inspection Search Seizure and Arrest	CGST-895
Chapter 15 Demands And Recovery	CGST-1062
Chapter 16 Liability to Pay in Certain Cases	CGST-1208
Chapter 17 Advance Ruling	CGST-1242
Chapter 18 Appeals And Revision	CGST-1301
Chapter 19 Offences and Penalties	CGST-1394
Chapter 20 Transitional Provisions	CGST-1572
Chapter 21 Miscellaneous	CGST-1663

Integrated Goods and Services Tax Act, 2017

Chapter 1 Introduction, Applicability and Definitions	IGST-3
Chapter 2 Administration	IGST-13
Chapter 3 Levy and Collection under IGST Act	IGST-18
Chapter 4 Determination of Nature of Supply	IGST-34
Chapter 5 Place of Supply goods and Services	IGST-45
Chapter 6 Refund of Integrated Tax to Foreign Tourist	IGST-74
Chapter 7 Zero Rated Supply	IGST-79
Chapter 8 Apportionment of Tax and Settlement of Funds	IGST-88
Chapter 9 Chapter IX Miscellaneous	IGST-100

Union Territory Goods and Services Tax Act, 2017

Chapter 1 Preliminary	UTGST-3
Chapter 2 Administration	UTGST-9
Chapter 3 Levy and Collection of Tax	UTGST-16
Chapter 4 Payment of Tax	UTGST-26
Chapter 5 Inspection, Search, Seizure and Arrest	UTGST-35
Chapter 6 Demands and Recovery	UTGST-38
Chapter 7 Advance Ruling	UTGST-43
Chapter 8 Transitional Provisions	UTGST-50
Chapter 9 Miscellaneous	UTGST-70

Goods and Services Tax (Compensation To States) Act, 2017

Section 1 : Short title, extent and commencement	CESS-5
Section 2 : Definitions	CESS-6
Section 3 : Projected growth rate	CESS-8
Section 4 : Base year	CESS-9
Section 5 : Base year revenue	CESS-10
Section 6 : Projected revenue for any year	CESS-14
Section 7 : Calculation and release of compensation	CESS-15
Section 8 : Levy and collection of cess	CESS-18
Section 9 : Returns, payments and refunds	CESS-20
Section 10 : Crediting proceeds of cess to Fund	CESS-21
Section 11 : Other provisions relating to cess	CESS-24
Section 12 : Power to make rules	CESS-25
Section 13 : Laying of rules before Parliament	CESS-27
Section 14 : Power to remove difficulties	CESS-28

About the Author

Dr. Avinash Poddar & Mr. Shailin Doshi

Dr. Avinash Poddar is a Chartered Accountant turned Advocate. He completed his Graduation from holy city of Haridwar, located in the state of Uttarakhand. Presently, he is Founder Partner in "M/s. ASHVA Legal Advisors LLP". He is based at Surat, Ahmedabad, Mumbai, and Delhi. He qualified as a Chartered Accountant in 2000 and has established his firm APV & Associates. He later ventured into software development and promoted TARUN Group. In the first eight years of his practice, he primarily worked in the areas of Direct Taxation, Auditing and Software Development and Sales. Subsequently, in the year 2008 he felt that the share of service sector is increasing in the Indian Economy; and therefore, service tax has the potential of growing immensely. He therefore decided to concentrate on the field of Service Tax and Excise. He is the founding partner of M/s ASHVA Legal Advisors LLP, Attorneys and Advocates, and is practicing in the field of litigation.

Mr. Shailin Doshi is a commerce graduate having an experience of more than 10 years in Service Tax, Excise, Customs and GST. He is primarily into Departmental Adjudication and Appeals. He has mastered into handling Search & Seizure matters. He along with these is very actively involved into litigation practice with M/s ASHVA Legal Advisors LLP and take care of drafting the High Court writs and appeals. Further to this he is also advising large corporates on various Indirect Tax issues. Presently he is pursuing the Bachelor of Laws (LL. B) and Cost Accountancy

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