GST Law Simplified

GST Law Simplified by P.K. Goel is a comprehensive guide to understanding the Goods and Services Tax (GST) law in India. The latest edition presents the complex provisions of the GST Act and Rules in a clear and concise manner, making it accessible to professionals, students, and small business owners.

Key Features:

• The book systematically covers all aspects of GST, including registration, levy and collection of tax, time and place of supply, input tax credit, job work, returns, refunds, and audits.
• Each chapter is designed to provide practical insights into the application of GST provisions, with examples and illustrations to enhance understanding.
• The book includes various annexures such as definitions, list of statutory forms, GST rates on goods and services, tax and non-tax exemptions, and a section-wise index for easy reference.

This book is an essential resource for anyone seeking to grasp the intricacies of GST law and ensure compliance with its provisions.

Chapter 1 GST Law and Administration
Chapter 2 Activities Liable to GST
Chapter 3 Time and place of Supply
Chapter 4 Levy of Tax
Chapter 5 Registration
Chapter 6 Rates and Classification
Chapter 7 Valuation
Chapter 8 Documents and Records
Chapter 9 Input Tax Credit
Chapter 10 Job Work
Chapter 11 Return and Tax Payment
Chapter 12 Refund
Chapter 13 Determination of Tax Liability and Recovery by the Department
Chapter 14 Audit
Chapter 15 Inspection, Search, Seizure and Arrest
Chapter 16 Liability to Pay in Certain Cases
Chapter 17 Punishment for Offences
Chapter 18 Appeals and Revision
Chapter 19 Advance Ruling and Anti Profiteering
Chapter 20 Export of Goods and Services
Chapter 21 Other Provisions
Annexure A Definitions
Annexure B Updated List of Circulars issued under CGST, IGST and Compensation Cess
Annexure C Forms under GST
Annexure D Liability on Reverse Charge basis and of e-Commerce Operators
Annexure E GST Rates on Goods
Annexure F GST Rates on Services
Annexure G Cess Rates
Annexure H Exempted Goods
Annexure I Exempted Services
Annexure J Other Exemptions
Annexure K Sectionwise Index
SUBJECT INDEX