GST Ready Reckoner

Taxmann's Ultimate Bestseller for Indirect Taxes - 'GST Ready Reckoner', is a ready referencer for all provisions of the GST Law, divided into 55 topics, with relevant Case Laws, Notifications, Circulars, etc.

The Present Publication is the 23rd Edition, 2024 and has been amended by the Finance Act, 2024 and updated till 1st March 2024. This book is authored by Mr V.S. Datey, with the following noteworthy features:

• [Taxmann's Series of Bestseller Books] on GST Laws
• [Follows the Six-sigma Approach] to achieve the benchmark of 'zero error'

The book has been divided into 55 chapters in respect of all-important-provisions of GST, including the following:

• GST - An Overview
• IGST, CGST, SGST and UTGST
• Taxable Event in GST
• Supply of Goods or Services or both
• Classification of Goods and Services
• Value of Taxable Supply of Goods or Services or both
• Valuation Rules if value for GST is not ascertainable
• VAT concept and its application in GST
• Input Tax Credit (ITC)
• Input Tax Credit - Other Issues
• Input Tax Credit when exempted, as well as taxable supplies made
• Input Service Distributor (ISD)
• Persons and the taxable person
• Place of supply of goods or services or both other than exports or imports
• Place of supply in case of export or import of goods or services or both
• Exports and Imports
• Special Economic Zones and EOU
• Time of Supply of Goods and Services
• Reverse Charge
• Exemption from GST by issue of Notification
• Concession to small enterprises in GST
• Construction and Works Contract Services
• Real Estate Services relating to residential and commercial apartments
• TDR/FSI/Upfront amount in a long-term lease in real estate transactions
• Distributive Trade Services
• Passenger Transport Services
• Goods Transport Services
• Financial and related services
• Leasing or rental services and licensing services
• Software and IPR Services
• Business and production services
• Job Work
• Telecommunication, broadcasting and information supply
• Community social, personal and other services
• Government-related activities
• Basic procedures in GST
• Registration under GST
• Tax Invoice, Credit and Debit Notes
• E-way Bill for transport of goods
• Payment of taxes by cash and through input tax credit
• Returns under GST
• Assessment and Audit
• Demands and Recovery
• Refund in GST
• Powers of GST Officers
• Offences and Penalties
• First Appeal and revision in GST
• Appeal before Appellate Tribunal
• Appeals before the High Court and Supreme Court
• Prosecution and Compounding
• Provisions relating to evidence
• E-Commerce
• Miscellaneous issues in GST
• GST Compensation Cess
• Transitory Provisions
• Constitutional Background of GST