GST Law & Procedure (In 3 Volumes)

Volume 1
Division 1 Referencer
Referencer 1 Comprehensive Glossary of GST Terminology
Referencer 2 Lexicon of Legal Terms and Phrases
Referencer 3 Guiding Rules for the Construction and Application of Legislative Enactments
Referencer 4 List of section-wise/rule-wise commentary in different Chapters of this books
Referencer 5 List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc.
Referencer 6 GST Portal
Referencer 7 List of Extended Due Dates for Various GST Returns
Referencer 8 Time-Barred Limits for Issuance of SCNs and Orders for Various Years
Referencer 9 Applicable Interest Rates in Various Scenarios
Referencer 10 An Overview of Summons issued u/s 70
Referencer 11 A Comprehensive Listing of Penalties, Late Fees, and Fines Applicable in Various Scenarios
Referencer 12 Illustrative Cases of Waiver of Penalty, Late Fee, and Interest
Referencer 13 Prosecution & Penal Provisions of Sections 132 & 133
Referencer 14 Directory of GST Forms, Returns, and Applications
Referencer 15 Definitions of Various Types of Persons
Referencer 16 Definitions of Various Types of GST Supplies
Referencer 17 Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers, and Other Essential Documents
Referencer 18 Scheme of broad classification of goods under GST
Referencer 19 Scheme of broad classification of services under GST
Referencer 20 List of Topic-Wise Circulars/Instructions/Guidelines etc.
Referencer 21 Supplies of Goods Liable to Reverse Charge under GST
Referencer 22 Supplies of Services Liable to Reverse Charge under GST
Referencer 23 List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs)
Referencer 24 GST Amnesty Scheme 2024: Relief Provisions under Section 128A
Referencer 25 Procedure & conditions for closure of proceedings under section 128A in r/o demands issued u/s 73
Referencer 26 Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024
Referencer 27 Critical Deadlines for GST Amnesty Scheme, 2024
Referencer 28 FAQs on GST Amnesty Scheme, 2024
Referencer 29 GST State/UT Jurisdictional Codes
Referencer 30 Electronic Invoicing (E-Invoicing) under GST
Referencer 31 Common Provisions under CGST/IGST/UTGST Acts
Referencer 32 Relevant Articles of the Constitution of India
Referencer 33 Goods and Services Tax Council (GST Council)
Referencer 34 Goods and Services Tax Network (GSTN)
Referencer 35 Production of additional evidence — Rule 112
Referencer 36 Job Work under the GST
Referencer 37 Works Contract Services under the GST
Division 2 Exempted Goods and GST Rates on Goods
Part A Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts
Part B Exempted Goods under IGST Act only
Part C CGST Rates of Goods with HSN Codes
Part D Exemption from compensation cess on supply of goods
Part E Compensation Cess rates on supply of specified goods w.e.f. 01.07.2017
Division 3 Exempted Services and GST Rates on Services
Part A Exempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017
Part B Exempted services under IGST Act only w.e.f. 01.07.2017
Part C CGST rates of services with accounting codes w.e.f. 01.07.2017
Part D Scheme of Classification of Services
Part E Compensation Cess Rates on Services w.e.f. 01.07.2017
Division 4 Practice and Procedure
Chapter 1 Introduction and Overview of GST including its Administration
Chapter 2 Concept of Supply including Intra-State & Inter-State Supply
Chapter 3 Place of Supply of Goods or Services or Both
Chapter 4 Zero-Rated Supply (including Exports) and Imports
Chapter 5 Levy of Tax
Chapter 6 Exemption from Tax
Chapter 7 Registration
Chapter 8 Electronic Commerce including TCS
Chapter 9 Valuation of Taxable Supply

Volume 2
Chapter 10 Input Tax Credit
Chapter 11 Classification of Goods and Services
Chapter 12 Time of supply and payment of tax
Chapter 13 Reverse Charge under GST
Chapter 14 Tax Invoice, Credit and Debit Notes
Chapter 15 Returns
Chapter 16 Refunds
Chapter 17 Accounts and other records
Chapter 18 Offences, Penalties and Prosecution
Chapter 19 Transitional Provisions
Chapter 20 Assessment including Scrutiny
Chapter 21 Audit under GST
Chapter 22 Inspection, Search, Seizure and Arrest
Chapter 23 Inspection of goods in transit including E-Way Bills
Chapter 24 Demands and Recovery
Chapter 25 Appeals and Revision
Chapter 26 Advance Ruling
Chapter 27 Liability to pay in certain cases
Chapter 28 Miscellaneous Topics
Chapter 29 GST on Real Estate Sector
Chapter 30 Meanings of words & phrases frequently used in statutory provisions & rules
Chapter 31 Principles of interpretation of statutes including GST Acts
Chapter 32 Tax Planning under GST
Chapter 33 Issuance of invoice without supply – Fake/Bogus Invoicing

Volume 3
Division 5 Statutory Provisions
Chapter 1 Central Goods and Services Tax Act, 2017
Chapter 2 Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
Chapter 3 Integrated Goods and Services Tax Act, 2017
Chapter 4 Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
Chapter 5 Union Territory Goods and Services Tax Act, 2017
Chapter 6 Goods and Services Tax (Compensation to States) Act, 2017
Chapter 7 Constitution (One Hundred and First Amendment) Act, 2016
Division 6 GST Rules
Chapter 1 Central Goods and Services Tax Rules, 2017