GST Smart Guide

Bharat's GST Smart Guide (As amended by the Finance Act, 2025) is a comprehensive practitioner's companion to GST law with Charts, Tables, Notifications, Circulars, Instructions, Advance Rulings & Case Laws by Ramesh Chandra Jena.

Key Features:

• The guide provides a detailed explanation of GST concepts, making it easy to grasp even for beginners.
• It covers GST laws, rules, and regulations, ensuring compliance at every step.
• The guide includes practical examples and illustrations to help understand the application of GST in real-world scenarios.
• It offers insights into the impact of GST on various sectors, including manufacturing, services, and e-commerce.
• The guide features FAQs and case studies to address common queries and provide practical solutions.

This book is an invaluable resource towards mastering GST for tax consultants, business owners, accountants and students.

Chapter 1 GST — Concept & Status
Chapter 2 Constitutional Amendment
Chapter 3 Levy and Collection of Tax
Chapter 4 Time of Supply
Chapter 5 Place of Supply
Chapter 6 Valuation Mechanism
Chapter 7 Input Tax Credit
Chapter 8 Registration
Chapter 9 Non-resident and Casual Taxable Person
Chapter 10 Tax Invoice, Credit and Debit Notes
Chapter 11 Accounts and Records
Chapter 12 Returns under GST
Chapter 13 Payment of Taxes
Chapter 14 Reverse Charge Mechanism (RCM) under GST Law
Chapter 15 Tax Deduction and Tax Collection at Source
Chapter 16 Refund under GST
Chapter 17 Assessment
Chapter 18 Audit under GST
Chapter 19 Inspection, Search, Seizure and Arrest
Chapter 20 Demand and Recovery
Chapter 21 Advance Ruling
Chapter 22 Appeals and Revision
Chapter 23 Offence and Penalties
Chapter 24 Anti-Profiteering Measures
Chapter 25 Job Work under GST
Chapter 26 Electronic Way Bill
Chapter 27 Authorised Representatives
Chapter 28 GST Practitioners
Chapter 29 Miscellaneous Provisions & Schedule-I, II & III
Chapter 30 Adjudication Proceeding
Chapter 31 Remedy under Writ Petition to High Court
Chapter 32 Export Promotion Schemes under DGFT
Chapter 33 Export Procedure under GST
Chapter 34 Deemed Exports
Chapter 35 Merchant Exports
Chapter 36 Works Contract Service
Chapter 37 Goods Transport Agency Services
Chapter 38 GST on Education Sectors
Chapter 39 Pure Agent Services
Chapter 40 Intermediary Services
Chapter 41 Online Information and Database Access or Retrieval (OIDAR) Services
Chapter 42 Canteen Services under GST
Chapter 43 Employer-Employee Relationship under GST
Chapter 44 Intellectual Property Right (IPR) under GST
Chapter 45 Actionable Claims under GST
Chapter 46 Liquidated Damages under GST
Chapter 47 Taxability of Government Services under GST