GST (Law & Procedure) in 3 Volumes
Book Details
CONTENT
| Bharat? | 5 |
| Preface to the Eighth Edition | 7 |
Volume 1
Division 1
Reference
| Referencer 1 Meanings of various terms used in GST | 1.3 |
| Referencer 2 Meanings of legal words, maxims/phrases | 1.132 |
| Referencer 3 Rules of interpretation of statutes including Doctrines | 1.146 |
| Referencer 4 List of Section-wise Rules and Departmental Circulars,Instructions, Orders etc. | 1.149 |
| Referencer 5 Goods and Services Tax Network (GSTN) | 1.191 |
| Referencer 6 GST Portal | 1.195 |
| Referencer 7 Extension of due dates for different returns | 1.197 |
| Referencer 7A Last date to issue SCN and Order under GST | 1.213 |
| Referencer 8 Goods and Services Tax Council (GST Council) | 1.214 |
| Referencer 9 State/UT Codes | 1.217 |
| Referencer 10 Important points regarding Summons under section 70 of the CGST Act | 1.218 |
| Referencer 11 Job Work under the GST Act(s) | 1.226 |
| Referencer 12 Works Contract Services under the GST Act(s) | 1.230 |
| Referencer 13 Different types of persons under GST | 1.231 |
| Referencer 14 Different types of supply under GST | 1.233 |
| Referencer 15 Rate of interest payable under different situations | 1.237 |
| Referencer 16 Penalties, Late Fee and Fine under GST | 1.240 |
| Referencer 17 Illustrative cases in which penalty or late fee or interest has been waived | 1.249 |
| Referencer 18 Prosecution under GST Act(s) — Sections 132 and 133 | 1.255 |
| Referencer 19 Compounding of offences — Section 138 | 1.259 |
| Referencer 20 Production of additional evidence — Rule 112 | 1.262 |
| Referencer 21 Various GST Forms | 1.263 |
| Referencer 22 E-invoicing | 1.275 |
| Referencer 23 Suggestive format of tax invoice, bill of supply, receipt voucher, refund voucher etc. | 1.285 |
| Referencer 24 Common Provisions under CGST/IGST/UTGST Act | 1.295 |
| Referencer 25 Scheme of broad classification of goods under GST | 1.296 |
| Referencer 26 Scheme of broad classification of services under GST | 1.300 |
| Referencer 27 Relevant Articles of the Constitution of India | 1.305 |
| Referencer 28 Supply of Goods under Reverse Charge Mechanism | 1.313 |
| Referencer 29 Supply of Services under Reverse Charge Mechanism | 1.316 |
| Referencer 30 List of topic-wise Circulars/Instructions/Guidelines | 1.323 |
Division 2
Exempted Goods and GST Rates on Goods
| Part A Exempted goods under GST Acts namely CGST Act,IGST Act and respective SGST Acts w.e.f. 01.07.2017 | 2.3 |
| Part B Exempted goods under IGST Act Only w.e.f. 01.07.2017 | 2.31 |
| Part C CGST Rates of Goods with HSN Codes w.e.f. 01.07.2017 | 2.32 |
| Part D Exemption from compensation cess on supply of goods | 2.218 |
| Part E Compensation Cess rates on supply of specified goods with effect from 01. 07.2017 | 2.219 |
Division 3
Exempted Services and GST Rates on Services
| Part A Exempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017 | 3.3 |
| Part B Exempted services under IGST Act only w.e.f. 01.07.2017 | 3.57 |
| Part C CGST rates of services with accounting codes w.e.f. 01.07.2017 | 3.60 |
| Part D Scheme of Classification of Services | 3.131 |
| Part E Compensation Cess Rates on Services w.e.f. 01.07.2017 | 3.152 |
Division 4
Practice and Procedure
| Chapter 1 Introduction and Overview of GST including its Administration | 4.3 |
| Chapter 2 Concept of Supply including Intra-State & Inter-State Supply | 4.48 |
| Chapter 3 Place of Supply of Goods or Services or Both | 4.125 |
| Chapter 4 Zero-Rated Supply (including Exports) and Imports | 4.185 |
| Chapter 5 Levy of Tax | 4.220 |
| Chapter 6 Exemption from Tax | 4.279 |
| Chapter 7 Registration | 4.455 |
| Chapter 8 Electronic Commerce including TCS | 4.565 |
| Chapter 9 Valuation of Taxable Supply | 4.586 |
Volume 2
| Chapter 10 Input Tax Credit | 4.631 |
| Chapter 11 Classification of Goods and Services | 4.776 |
| Chapter 12 Time of supply and payment of tax | 4.791 |
| Chapter 13 Reverse Charge under GST | 4.896 |
| Chapter 14 Tax Invoice, Credit and Debit Notes | 4.953 |
| Chapter 15 Returns | 4.1012 |
| Chapter 16 Refunds | 4.1152 |
| Chapter 17 Accounts and other records | 4.1337 |
| Chapter 18 Offences, Penalties and Prosecution | 4.1353 |
| Chapter 19 Transitional Provisions | 4.1453 |
| Chapter 20 Assessment including Scrutiny | 4.1514 |
| Chapter 21 Audit under GST | 4.1546 |
| Chapter 22 Inspection, Search, Seizure and Arrest | 4.1566 |
| Chapter 23 Inspection of goods in transit including E-Way Bills | 4.1615 |
| Chapter 24 Demands and Recovery | 4.1665 |
| Chapter 25 Appeals and Revision | 4.1771 |
| Chapter 26 Advance Ruling | 4.1855 |
| Chapter 27 Liability to pay in certain cases | 4.1889 |
| Chapter 28 Miscellaneous Topics | 4.1905 |
| Chapter 29 GST on Real Estate Sector | 4.1978 |
| Chapter 30 Meanings of words & phrases frequently used in statutory provisions & rules | 4.2023 |
| Chapter 31 Principles of interpretation of statutes including GST Acts | 4.2030 |
| Chapter 32 Tax Planning under GST | 4.2067 |
| Chapter 33 Issuance of invoice without supply – Fake/Bogus Invoicing | 4.2077 |
Volume 3
Division 5
Statutory Provisions
| Chapter 1 Central Goods and Services Tax Act, 2017 | 5.3 |
| Chapter 2 Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 | 5.129 |
| Chapter 3 Integrated Goods and Services Tax Act, 2017 | 5.131 |
| Chapter 4 Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 | 5.155 |
| Chapter 5 Union Territory Goods and Services Tax Act, 2017 | 5.157 |
| Chapter 6 Goods and Services Tax (Compensation to States) Act, 2017 | 5.175 |
| Chapter 7 Constitution (One Hundred and First Amendment) Act, 2016 | 5.189 |
Division 6
GST Rules
| Chapter 1 Central Goods and Services Tax Rules, 2017 | 6.3 |
| Chapter 2 Integrated Goods and Services Tax Rules, 2017 | 6.149 |
| Chapter 3Goods and Services Tax Compensation Cess Rules, 2017 | 6.161 |
| Chapter 4 Goods and Services Tax Appellate Tribunal(Appointment and Conditions of Service of President and Members) Rules, 2019 | 6.163 |
| Chapter 5 Settlement of Funds Rules, 2017 | 6.169 |
Division 7
Notifications/Orders/Instructions
| Part A Central Goods and Services Tax Notifications | 7.65 |
|
7.65 |
|
7.96 |
|
7.143 |
|
7.189 |
|
7.245 |
|
7.270 |
|
7.293 |
|
7.322 |
| Part B Central Tax (Rate) Notifications | 7.342 |
|
7.342 |
|
7.365 |
|
7.377 |
|
7.392 |
|
7.394 |
|
7.413 |
|
7.427 |
|
7.435 |
| Part C Integrated Goods and Services Tax Notifications | 7.438 |
|
7.438 |
|
7.447 |
|
7.452 |
|
7.454 |
|
7.458 |
|
7.461 |
|
7.461 |
|
7.463 |
| Part D Integrated Goods and Services Tax (Rate) Notifications | 7.465 |
|
7.465 |
|
7.488 |
|
7.501 |
|
7.512 |
|
7.513 |
|
7.519 |
|
7.523 |
|
7.528 |
| Part E GST Compensation Cess Notifications | 7.529 |
|
7.529 |
|
7.529 |
|
7.541 |
|
7.541 |
|
7.541 |
|
7.541 |
| Part F GST Compensation Cess (Rate) Notifications | 7.542 |
|
7.542 |
|
7.543 |
|
7.543 |
|
7.544 |
|
7.544 |
|
7.545 |
|
7.545 |
|
7.545 |
| Part G Central Tax Circulars | 7.546 |
| Part H IGST Circulars | 7.546 |
| Part I Compensation Cess Circulars | 7.547 |
| Part J Central Tax Orders | 7.549 |
|
7.549 |
|
7.551 |
|
7.552 |
|
7.553 |
|
7.554 |
|
7.554 |
|
7.554 |
| Part K CGST (Removal of Difficulties) Orders | 7.555 |
|
7.555 |
|
7.555 |
|
7.558 |
|
7.563 |
|
7.563 |
|
7.563 |
|
7.563 |
|
7.563 |
| Part L Instructions/Guidelines | 7.565 |
|
7.565 |
|
7.565 |
|
7.565 |
|
7.565 |
|
7.565 |
|
7.565 |
|
7.565 |
|
7.565 |
Division 8
Relevant Circulars & Instructions under Customs Act, 1962
Circulars issued under the Customs Act, 1962
|
8.3 |
|
8.3 |
|
8.3 |
|
8.4 |
|
8.4 |
|
8.4 |
Instructions
|
8.4 |
|
8.4 |
|
8.4 |
About the Author
CA. Ashok Batra
Ashok Batra is a distinguished alumnus of the prestigious Shri Ram College of Commerce, Delhi (1974 - 77 batch). He subsequently qualified as a Chartered Accountant in 1981 and later earned a Law degree in 2009.
Currently, Ashok Batra is the senior partner at M/s A.K. Batra & Associates, a leading Chartered Accountancy Firm in Northern India, which he founded in 1982. With an illustrious academic record and over four decades of professional experience, he has established himself as an authority in various areas, including Accounting, Auditing, Tax Planning, Consultancy, and Litigation.
During the Service Tax Regime, Ashok Batra was a highly sought-after professional, handling complex Service Tax matters involving substantial financial stakes. With the implementation of Goods and Services Tax (GST), his expertise and reputation have continued to grow, earning him recognition as a leading GST professional. His unwavering devotion and dedication to exploring new dimensions of GST are truly commendable. Even senior officers of the Department take pride and pleasure in seeking his insightful opinions on complex GST matters.
Ashok Batra's clients benefit from his comprehensive services, including tax compliance and representation before various statutory authorities, up to the Appellate Tribunal level. He continues to manage pending Service Tax cases for his clients, leveraging his in-depth understanding of the subject.
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