GST Made Easy - Answer to all Your Queries on GST

This book is a practical guide for understanding GST in a unique 'question & answer format'. It facilitates learning the complex concepts of GST in a step-by-step manner with easy-to-understand language.

This book is helpful for people dealing with GST compliance on a day-to-day basis.

The Present Publication is the 12^th Edition and has been amended by the Finance Act 2023. This book is authored by CA (Dr.) Arpit Haldia with the following noteworthy features:

• [Lucid Language & Tabular Presentation] is used to explain the concepts for a concrete understanding
• [Detailed Analysis & Relevant Illustrations] have been used to cover the concepts of GST comprehensively
• [Case Laws including Advance Rulings] to understand better the challenges of GST and resolution of the same

The contents of the book are as follows:

• Introduction
• An Overview of GST
• Person Liable to Pay Tax in GST
• Registration in GST
• What is Supply
• Time of Supply of Goods
• Time of Supply of Services
• Value of Supply
• Place of Supply
• Determination of Supply in the Course of Inter-State Trade or Commerce or Intra-State Supplies
• Job Work
• Invoice, Credit and Debit Notes
• Input Tax Credit
• Payment of Taxes
• Brief about Persons requiring Mandatory Registration
• Composition Levy - For Supplier of Goods and for Persons engaged in making supplies referred to in clause (b) of Paragraph 6 of Schedule II
• Returns
• Assessment
• Refund
• Accounts and Records
• E-Way Bill
• Advance Ruling
• Composition Scheme for Services or Mixed Suppliers
• Demand and Recovery
• Penalty
• Rule 86B - Payment of 1% of Output Liability in Cash