Pooja Law House GST Ready Reckoner By Arun Kumar Gupta, Virender Chauhan Edition June 2022

Pooja Law House GST Ready Reckoner Arun Kumar Gupta

Pooja Law House GST Ready Reckoner Arun Kumar Gupta

At the outset we extend Our gratitude to our large number of readers who encouraged us to bring a concise version of CST law in the form of a Ready Reckoner on the subject. During complex journey of the CST Jaw it becomes important to give the readers the facility to grasp the law in simple and concise words. The authors have put in their best to deliver the subject in 32 Chapters covering CST Acts, connecting rules and relevant notifications and circulars related to the topic. Besides it the authors are having pleasure giving some topics on the subject which are of paramount importance specifically to a reader who is new on the subject by producing all relevant sections rules, notifications, and circulars relating to topic in one Chapter. Topics like-Concept of Supply, Reverse Charge, Composition levy, Exemptions under CST, Time of Supply, Value of Supply, E-way Bill, TDS/ TCS, Payment of tax, Refunds, CST Practitioner, Job·-Work Procedure, Deemed Export, ICST Act, Anti-Profiteering etc. These Chapters will give the readers an insight in bird eye assistance in implementing the provisions of law in their day-to-day life.

Contents

Part A – Ready Reckoner

1. Concept of GST –Overview
2. Administration
3. Concept of Supply & Levy of Tax
4. Reverse Charge Mechanism
5. Composition Levy
6. Exemptions under GST
7. Time of Supply
8. Value of Supply
9. Input Tax Credit
10. Registration
11. Tax Invoice, Credit and Debit Notes
12. Accounts and Records
13. E-Way Bill
14. Returns
15. GST Practitioners
16. Payment of Tax
17. TDS/TCS
18. Refund
19. Assessment
20. Audit
21. Inspection, Search, Seizure and Arrest
22. Demands and Recovery
23. Liability to Pay in Certain Cases
24. Advance Ruling
25. Appeals and Revision
26. Offences and Penalties
27. Transitional Provisions
28. Job Work Procedure
29. Deemed Exports
30. Anti-Profiteering
31. Miscellaneous
32. IGST Act Analysis

Part B – Acts, Rules and Updated Schedule of CGST Rates on Goods

1. The Central Goods and Services Tax Act, 2017 (No. 12 of 2017)
2. The Central Goods and Services Tax Rules, 2017
3. The Integrated Goods and Services Tax Act, 2017 (No. 13 of 2017)
4. The Integrated Goods and Services Tax Rules, 2017
5. The Goods and Services Tax (Compensation to States) Act, 2017 (No. 15 of 2017)
6. Goods and Services Tax Compensation Cess Rules, 2017
7. Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017)
8. The Constitution (One Hundred and First Amendment) Act, 2016
9. Goods and Services Tax Settlement of Funds Rules, 2017
10. Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019
11. The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
12. The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 270of 2017)
13. Updated Schedule of CGST Rates on Goods, as on 31.03.2021 for ease of reference only

About the Author

Mr. Arun Kumar Gupta (FCA): He qualified in the year 1986. He is a fellow member of ICAI & has an extensive & invaluable experience in the field of direct & indirect taxes for the last more than 30 years. He has co-authored books titled “Guide to GST Five Editions, GST Ready Reckoner-Two Editions, GST Manual, GST Bill Digest, GST made simple” and “Guide to Delhi Value Added Tax-Seven Editions”. He has written a number of articles and has delivered lectures on various subjects at several seminars.

Mr. Virender Chauhan (FCA, LLB): He qualified in the year 1987. He is a fellow member of ICAI & has an extensive & invaluable Experience in the field of direct & indirect taxes for the last more than 30 years. He has co-authored books titled “Guide to GST Five Editions, GST Ready Reckoner-Two Editions, GST Manual, GST Bill Digest, GST made simple” and “Guide to Delhi Value Added Tax-Seven Editions”. He has written a number of articles and has delivered lectures on various subjects at national & international levels. He is Special Invitee of the Indirect Tax Committee of ICAI, New Delhi