PART A
INTRODUCTION
- Chapter 1 Introduction and Relevant Dates
- Chapter 2 Tax Nomenclature before and after GST
- Chapter 3 ‘State’ and ‘Union Territory’ and ‘Territorial Waters’
- Chapter 4 Determination of Nature of Supply
PART B
CONSTITUTIONAL PROVISIONS AS TO LEGISLATION
- Chapter 5 Understanding Constitutional Scheme of Taxation
- Chapter 6 Enactment of Law by Passing Bills
- Chapter 7 Constitutional (One Hundred and First Amendment) Act, 2016
1. Annexure 1 Constitutional (One Hundred and First Amendment) Bill, 2016
2. Annexure 2 Constitutional (One Hundred and Twenty-Second Amendment) Bill, 2014
3. Annexure 3 CAB 2016 vs CAB 2014 – Differences
- Chapter 8 Alcoholic Liquor for Human Consumption, Tobacco Products, Coal, Natural Gas, Petroleum Products and Purchase Tax
PART C
LEVY AND COLLECTION OF INDIRECT TAXES
- Chapter 9 Levy and Collection of Indirect Taxes in India, Deemed Sales, Declared Services and Problems therein Faced by the Assessee
- Chapter 10 Scope of Supply
- Chapter 11 Levy and Collection of GST in India, and Resolution of Problems Faced by the Assessee
1. Annexure 1 Press Release: Recommendations made by the GST Council in its 25th Meeting held on 18th January 2018 at Delhi for the housing sector
- Chapter 12 Valuation under GST
- Chapter 13 Person, Taxable Person, and Registered Person
INPUT TAX CREDIT
- Chapter 14 Input Tax Credit
1. Annexure 1 Chapter V: Input Tax Credit
- Chapter 15 Illustrations on GST
- Chapter 16 Advantages of GST
Part D
UNDERSTANDING
GST LAW – PART II
BUSINESS PROCESSES
- Chapter 17 GST Registration
1. Annexure 1 GST Registration Forms
- Chapter 18 GST Tax Payment
1. Annexure 1 List of Banks Presently Authorized in Centre and States
2. Annexure 2 List of Forms
- Chapter 19 GST Return
- Chapter 20 GST Refund
1. Annexure 1 GST Refund Forms
- Chapter 21 GST Tax Invoice
- Chapter 22 Branch Transfer
- Chapter 23 Treatment in Case of Sales/Purchase Return and Excess/Short Removal
PART E
UNDERSTANDING
GST LAW – PART III
SPECIFIED PROVISIONS
- Chapter 24 Casual Taxable Person
- Chapter 25 Non-Resident Taxable Person
- Chapter 26 United Nations Organization
1. Annexure 1 Circular No. 43/17/2018-GST, dated 13-4-2018: Queries regarding the processing of refund applications for UIN agencies
- Chapter 27 Composition Levy
- Chapter 28 Aggregator and E-Commerce
- Chapter 29 Tax Deduction at Source
- Chapter 30 IGST in Lieu of Additional Duties of Customs
- Chapter 31 Input Service Distributor
PART F
EXEMPTIONS & TRANSITIONAL
PROVISIONS IN GST
- Chapter 32 Exemptions in GST
- Chapter 33 Transitional Provisions
1. Annexure 1 Circular No. 42/16/2018-GST, dated 13-4-2018: Clarification regarding the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit-reg
PART G
ASSOCIATED THINGS
- Chapter 34 GST Council
- Chapter 35 Workings of Central Clearing Agency
- Chapter 36 GST compliance rating “A Control Measure for Defaulter Dealer”
- Chapter 37 Issue of Charge Back in Credit Card/
- Debit Card Payment
- Chapter 38 A Note on Cess Applicability
ANNEXURES
- Annexure 1 Constitution (One Hundred and First Amendment) Act, 2016
- Annexure 2 Notifications by Ministry of Finance
- Annexure 3 Constitution (Application to Jammu and Kashmir) Amendment Order, 2017
- Annexure 4 Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
- Annexure 5 Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
- Annexure 6 Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
- Annexure 7 Union Territory Goods and Services Tax (Chandigarh) Rules, 2017
- Annexure 8 Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017
- Annexure 9 Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017
- Annexure 10 Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017
- Annexure 11 The Taxation Laws (Amendment) Act, 2017