GST Law and Commentary with Analysis and Procedures (In 4 Volumes)

This GST book extensively covers in-depth analyses of CGST, SGST, IGST, UTGST and GST Compensation Cess Laws along with the Rules, Notifications, Circulars, Instructions and Clarifications issued thereunder and comprehensively discusses all the key GST provisions along with challenges and way forward suggestions, in commentary as well as tabular/pictorial formats with multiple practical case studies and examples. Further, this book provides a detailed insight to the readers for proper understanding of GST Law and rules made thereunder and useful to to professionals, corporates, regulators, govt. authorities, etc., for easy and convenient reference.

Highlights of Volume 1:

• Detailed commentary on various domains of GST (law & provisions) viz. Supply of goods or services – intra-state and inter-state. Principles of time of supply & place of supply, taxable person, GST ITC, reverse charge mechanism, exports and imports, job work, TDS, TCS, etc., with practical case studies and illustrations & FAQs for conceptual clarity
• Discussion on all updated provisions and rules along with various notifications, circulars, clarifications, etc., as on date including all the decisions of the GST Council Meetings as on date
• Analytical discussion on all important GST pronouncements by Advance Rulings & High Courts and Supreme Court with settled legal jurisprudence of pre-GST era and their likely effect on businesses along with suggestion/ key precautions
• Effective takeaways and action plan for smooth sailing in GST with suggestions

Highlights of Volume 2:

• Detailed discussion on constitution of the GST Appellate Tribunal and Benches thereof
• Detailed analysis on demand and recovery, inspection, search, seizure & arrest, etc., offences, penalties, prosecution, compounding, and appeals & revision, under GST with practical case studies and illustrations & FAQs for conceptual clarity.
• Detailed discussion with tabular presentation of all procedural requirements viz. registration, payment, invoice, refund under GST, e-way bill, along with relevant forms & their due dates, practical case studies, illustrations & FAQs for conceptual clarity
• Discussion and guidance for implementation of ‘e-invoicing’ and ‘QR code’

Highlights of Volume 3:

• Detailed discussion with tabular presentation of all procedural requirements in GST Returns filing & matching of GST ITC – where GST credit is dependent upon tax compliant suppliers and Introduction of Credit rating system of taxpayers.
• Detailed discussion with tabular presentation of GSTR 9 and GSTR 9C
• Complete Guide and Manual for GST Rates of Goods or Services/ Exemptions of Goods or Services [updated as on date including all the latest notifications, circulars, press release, etc.]
• Multiple Case Studies and Legal Jurisprudence on Classification and Exemption of Goods or Services and its corresponding GST Rates and Exemptions
• Updated GST Rates Notifications for Goods or Services/ Exemption Notifications for Goods or Services [as on date]

Highlights of Volume 4:

• Constitution (101st Amendment) Act, 2016
• Updated CGST, IGST, UTGST and Compensation Cess Acts, 2017 as amended vide the Finance Act, 2023 [Updated as on date]
• Updated CGST, IGST, UTGST and GST Compensation Cess Rules, 2017 [Updated as on date]
• Updated Gist of all Notifications – Tariff and Non-Tariff, Circulars, Orders, and Press Releases [Updated as on date]
• Index of all GST Forms along with their utility under GST
• Index of all GST Council Meetings