GST How to Meet Your Obligations (In 3 Volumes)

This book is Taxmann's bestselling flagship commentary explaining every concept of GST lucidly. The noteworthy features of this book are as follows:

[Exhaustive GST Commentary] The various provisions contained in different statutes are discussed in sixty chapters

[Interlinking all Statutory Contents] Provides the scope of provisions of sections, rules, etc.

[Case Laws] Supported by judgements or orders of various Tribunals, High Courts and the Supreme Court.

[Illustrations/Examples] The provisions are also explained in different places by way of giving examples

[Simple & Lucid Language] The thirst of the book is to explain the provisions in layman's language so that it is understood very easily

This book is trusted by all people in business & employees and has been regularly used by the departmental officers & courts for several years.

This book is divided into three volumes with the following coverage:

• Volumes 1 & 2 covers a 2700+ page commentary on GST
• Volume 3 covers the statutory portion of the GST

The Present Publication is the 14th Edition and has been amended by the Finance Act 2023. This book is authored by S.S. Gupta & is divided into seven divisions, namely:

• Basic Concepts
• Exemption & Other Levies
• Export & Import of Goods and Services
• Procedures
• Input Tax Credit
• Appeals
• Acts/Rules/Notifications/Circulars & Clarifications

The detailed contents of the book are as follows:

• Division One - Basic Concepts
  o Introduction & Basic Concepts
  o Constitutional Amendment
  o Transitional Provisions
  o Meaning & Scope of Supply and Levy of GST
  o Definition & Principle of Classification
  o Non-Taxable Supplies
  o Payment under Reverse Charge
  o Time of Supply & Change in Rate of Tax
  o Place of Supply
  o Value of Supply
  o Job Work, Scrap & Waste Generated at Job-Worker
  o Electronic Commerce Operator & Collection of Tax at Source
  o Tax Deducted at Source
• Division Two - Exemption & Other Levies
  o Exemptions
  o Union Territory Goods & Services Tax
  o GST (Compensation to States) Act
  o Cess
  o Composition levy
• Division Three - Export & Import of Goods and Services
  o Export of Goods, Services and Export Incentives
  o Deemed Exports, including EOU, STP
  o Special Economic Zone
  o Import of Goods & Services
  o Administration & Registration
• Division Four - Procedures
  o Taxable Person, Tax Invoice, Credit & Debit Notes & E-Way Bill
  o Payment of Tax and Interest - Computation of Tax Liability
  o Returns
  o Assessment
  o Demand, Recovery and Adjudication
  o Refund of Taxes
  o Audit of Assesses's Accounts
  o Penalties, Confiscation & Fine
  o Arrest, Prosecution and Compounding
  o Advance Ruling
  o Inspection, Search & Seizure
  o Liability to Pay in Certain Cases
  o Goods and Services Tax Practitioners Scheme & Provisional Attachment
  o Anti-Profiteering Measure
  o Residual Matters
• Division Five - Input Tax Credit
  o Introduction to Input Tax Credit
  o Input
  o Input Service
  o Capital goods
  o Utilization of Input Tax Credit
  o Conditions, Time Limit and Documents for Availment of Credit
  o Common Inputs and Input Services for Exempted and Taxable Supplies
  o Removal of Input, Capital Goods and Waste, including for Job-Work
  o Procedures and Records for Input Tax Credit
  o Input Service Distributor
  o Matching of Credit and Black Listing of Dealer
  o Recovery of Input Tax Credit
  o Miscellaneous Provisions
• Division Six - Appeals
  o Appeal - General Provisions
  o Time Limit for Filing Appeal and Condonation of Delay
  o Pre-deposit of Duty for Entertaining Appeal
  o Departmental Appeal & Power of Revisional Authority
  o Appeal to Appellate Authority
  o Appeal before Goods & Services Tax Appellate Tribunal
  o Order of Appellate Tribunal
  o Procedure before Appellate Tribunal
  o Powers and Limitations of Appellate Tribunal
  o Appeal before High Court
  o Appeal before Supreme Court
• Division Seven - Acts/Rules/Notifications/Circulars & Clarifications
  o Central Goods and Services Tax Act 2017
  o Integrated Goods and Services Tax Act 2017
  o Union Territory Goods and Services Tax Act 2017
  o Goods and Services Tax (Compensation to States) Act 2017
  o Central Goods and Services Tax Rules 2017
  o Integrated Goods and Services Tax Rules 2017
  o Goods and Services Tax Compensation Cess Rules 2017
  o Goods and Services Tax (Period of Levy and Collection of Cess) Rules 2022
  o UTGST (Andaman and Nicobar Islands) Rules 2017
  o UTGST (Chandigarh) Rules 2017
  o UTGST (Dadra and Nagar Haveli) Rules 2017
  o UTGST (Daman and Diu) Rules 2017
  o UTGST (Lakshadweep) Rules 2017
  o Notifications
  o Circulars & Clarifications
  o List of Prescribed Forms
  o List of Notifications
  o List of Circulars & Clarifications