Commercial GST Ready Reckoner By Pankaj Goel Edition April 2025

GST Ready Reckoner By Pankaj Goel Edition April 2025

GST Ready Reckoner By Pankaj Goel April 2025

Key Feature

• COMMENTARY FOR EASY UNDERSTANDING
• QUESTION AND ANSWER FORM
• PICTORIAL REPRESENTTATIONS
• PROSESS FLOW AND FLOW CHARTS
• JUDICIALS PROUNCEMENT
• NOTIFICATIONS AND CIRCULARS TILL 15-08-2024
• FULL TEXT OF GST ACT AND RULES

Content

1. Introduction and Coverage
2. Concept of Supply
3. Taxable Event and Composition Levy
4. Reverse Charge Mechanism
5. Classification of Supply
6. Time of Supply
7. Place of Supply of Goods
8. Place of Supply of Services-1 (Both Supplier and Recipient in India)
9. Place of Supply of Services–II (Either Supplier or Recipient are located outside India)
10. GST Rate on Supply of Services
11. Exemptions on Supply of Services
12. Compensation Cess and Rate of Tax on Goods
13. Valuation of Supply
14. Input Tax Credit
15. Job Work
16. Construction of Complex & Real Estates
17. Services by or to Government
18. Services relating to Agriculture
19. Service in Relation to Passenger Transport
20. Transportation of Goods
21. Transfer of Right To Use, Lease, License, Etc.
22. Renting of Immovable Properties
23. Specified Actionable Claims
24. Education and Sports
25. Financial Institutions, Insurance, Pension, Etc.
26. Tour Operator Services
27. Event, Brand Ambassador, Artist etc., Services
28. Restaurant, Hotel and Catering Services
29. Works Contract
30. Online Information Database Access or Retrieval Services
31. Electronic Commerce Operator and TCS
32. Supply of Second Hand Goods and Vehicles
33. Registration
34. Payment of Tax, Interest, TDS & TCS
35. Tax Invoice, Credit Notes & Debit Notes
36. Returns
37. Import, Export and Supplies to SEZ
38. Refunds
39. Accounts, Audit and Inspection
40. Assignment of Functions to Various Officers
41. Assessments
42. Show Cause Notice, Demands and Recoveries
43. Amnesty Schemes
44. Advance Ruling
45. Appeals and Revision
46. Penalties, Detention, Prosecution & Compounding
47. Transitional Provisions
48. E-Way Bill
49. Anti Profiteering
50. Liability and Other Miscellaneous Provisions

APPENDICES

1. The Central Goods and Services Tax Act, 2017
2. The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
3. The Union Territory Goods and Services Tax Act, 2017
4. The Goods and Services Tax (Compensation to States) Act, 2017
5. The Central Goods and Services Tax Rules, 2017
6. The Integrated Goods and Services Tax Rules, 2017
7. The Goods and Services Tax Compensation Cess Rules, 2017
8. The Goods and Services Tax (Period of Levy and Collection ofCess) Rules, 2022
9. The Goods and Services Tax Settlement of Funds Rules, 2017