Short Description:
ISBN: 978-81-9661-713-4
AUTHOR: Rajat Mohan
Edition: 5th edn., 2024
Year: 2024
Pages: 3048
About GST Case Digest (in 2 volumes) |
Chapter I Preliminary 1. Short title, extent and commencement 2. Definitions (1) “actionable claim” (2) “address of delivery” (3) “address on record” (4) “adjudicating authority” (5) “agent” (6) “aggregate turnover” (7) “agriculturist” (8) “Appellate Authority” (9) “Appellate Tribunal” (10) “appointed day” (11) “assessment” (12) “associated enterprises” (13) “audit” (14) “authorised bank” (15) “authorised representative” (16) “Board” (17) “business” (18) * * * (19) “capital goods” (20) “casual taxable person” (21) “central tax” (22) “cess” (23) “chartered accountant” (24) “Commissioner” (25) “Commissioner in the Board” (26) “common portal” (27) “common working days” (28) “company secretary” (29) “competent authority” (30) “composite supply” (31) “consideration” (32) “continuous supply of goods” (33) “continuous supply of services” (34) “conveyance” (35) “cost accountant” (36) “Council” (37) “credit note” (38) “debit note” (39) “deemed exports” (40) “designated authority” (41) “document” (42) “drawback” (43) “electronic cash ledger” (44) “electronic commerce” (45) “electronic commerce operator” (46) “electronic credit ledger” (47) “exempt supply” (48) “existing law” (49) “family” (50) “fixed establishment” (51) “Fund” (52) “goods” (53) “Government” (54) “Goods and Services Tax (Compensation to States) Act” (55) “goods and services tax practitioner” (56) “India” (57) “Integrated Goods and Services Tax Act” (58) “integrated tax” (59) “input” (60) “input service” (61) “Input Service Distributor” (62) “input tax” (63) “input tax credit” (64) “intra-State supply of goods” (65) “intra-State supply of services” (66) “invoice” or “tax invoice” (67) “inward supply” (68) “job work” (69) “local authority” (70) “location of the recipient of services” (71) “location of the supplier of services” (72) “manufacture” (73) “market value” (74) “mixed supply” (75) “money” (76) “motor vehicle” (77) “non-resident taxable person” (78) “non-taxable supply” (79) “non-taxable territory” (80) “notification” (81) “other territory” (82) “output tax” (83) “outward supply” (84) “person” (85) “place of business” (86) “place of supply” (87) “prescribed” (88) “principal” (89) “principal place of business” (90) “principal supply” (91) “proper officer” (92) “quarter” (93) “recipient” (94) “registered person” (95) “regulations” (96) “removal” (97) “return” (98) “reverse charge” (99) “Revisional Authority” (100) “Schedule” (101) “securities” (102) “services” (103) “State” (104) “State tax” (105) “supplier” (106) “tax period” (107) “taxable person” (108) “taxable supply” (109) “taxable territory” (110) “telecommunication service” (111) “the State Goods and Services Tax Act” (112) “turnover in State” or “turnover in Union territory” (113) “usual place of residence” (114) “Union territory” (115) “Union territory tax” (116) “Union Territory Goods and Services Tax Act” (117) “valid return” (118) “voucher” (119) “works contract” (120) words and expressions (121) * * * Chapter II Administration 3. Officers under this Act 4. Appointment of officers 5. Powers of officers 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances Chapter III Levy and Collection of Tax 7. Scope of supply 8. Tax liability on composite and mixed supplies 9. Levy and collection 10. Composition levy 11. Power to grant exemption from tax 478 Chapter IV Time and Value of Supply 12. Time of supply of goods 13. Time of supply of services 14. Change in rate of tax in respect of supply of goods or services 15. Value of taxable supply Chapter V Input Tax Credit 16. Eligibility and conditions for taking input tax credit 17. Apportionment of credit and blocked credits 18. Availability of credit in special circumstances 19. Taking input tax credit in respect of inputs and capital goods sent for job-work 20. Manner of distribution of credit by Input Service Distributor 21. Manner of recovery of credit distributed in excess Chapter VI Registration 22. Persons liable for registration 23. Persons not liable for registration 24. Compulsory registration in certain cases 25. Procedure for registration 26. Deemed registration 27. Special provisions relating to casual taxable person and non-resident taxable person 28. Amendment of registration 29. Cancellation or suspension of registration 30. Revocation of cancellation of registration Chapter VII Tax Invoice, Credit and Debit Notes 31. Tax invoice 31A. Facility of digital payment to recipient 32. Prohibition of unauthorised collection of tax 33. Amount of tax to be indicated in tax invoice and other documents 34. Credit and debit notes Chapter VIII Accounts and Records 35. Accounts and other records 36. Period of retention of accounts Chapter IX Returns 37. Furnishing details of outward supplies 38. Furnishing details of inward supplies 39. Furnishing of returns 40. First return 41. Claim of input tax credit and provisional acceptance thereof 42. Matching, reversal and reclaim of input tax credit 43. Matching, reversal and reclaim of reduction in output tax liability 43A. Procedure for furnishing return and availing input tax credit 44. Annual return 45. Final return 46. Notice to return defaulters 47. Levy of late fee 48. Goods and services tax practitioners Chapter X Payment of Tax 49. Payment of tax, interest, penalty and other amounts 49A. Utilisation of input tax credit subject to certain conditions 49B. Order of utilisation of input tax credit 50. Interest on delayed payment of tax 51. Tax deduction at source 52. Collection of tax at source 53. Transfer of input tax credit 53A. Transfer of certain amounts Chapter XI Refunds 54. Refund of tax 55. Refund in certain cases 56. Interest on delayed refunds 57. Consumer Welfare Fund 58. Utilisation of Fund Chapter XII Assessment 59. Self-assessment 60. Provisional assessment 61. Scrutiny of returns 62. Assessment of non-filers of returns 63. Assessment of unregistered persons 64. Summary assessment in certain special cases Chapter XIII Audit 65. Audit by tax authorities 66. Special audit Volume 2 Chapter XIV Inspection, Search, Seizure and Arrest 67. Power of inspection, search and seizure 68. Inspection of goods in movement 69. Power to arrest 70. Power to summon persons to give evidence and produce documents 71. Access to business premises 72. Officers to assist proper officers Chapter XV Demands and Recovery 73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts 74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts 75. General provisions relating to determination of tax 76. Tax collected but not paid to Government 77. Tax wrongfully collected and paid to Central Government or State Government 78. Initiation of recovery proceedings 79. Recovery of tax 80. Payment of tax and other amount in instalments 81. Transfer of property to be void in certain cases 82. Tax to be first charge on property 83. Provisional attachment to protect revenue in certain cases 84. Continuation and validation of certain recovery proceedings Chapter XVI Liability to Pay in Certain Cases 85 Liability in case of transfer of business 86. Liability of agent and principal 87. Liability in case of amalgamation or merger of companies 88. Liability in case of company in liquidation 89. Liability of directors of private company 90. Liability of partners of firm to pay tax 91. Liability of guardians, trustees, etc. 92. Liability of Court of Wards, etc. 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases 94. Liability in other cases Chapter XVII Advance Ruling 95. Definitions 96. Authority for advance Ruling 97. Application for advance ruling 98. Procedure on receipt of application 99. Appellate Authority for Advance Ruling 100. Appeal to Appellate Authority 101. Orders of Appellate Authority 101A. Constitution of National Appellate Authority for Advance Ruling 101B. Appeal to National Appellate Authority 101C. Order of National Appellate Authority 102. Rectification of advance ruling 103. Applicability of advance ruling 104. Advance ruling to be void in certain circumstances 105. Powers of Authority, Appellate Authority and National Appellate Authority 106. Procedure of Authority, Appellate Authority and National Appellate Authority Chapter XVIII Appeals and Revision 107. Appeals to Appellate Authority 108. Powers of Revisional Authority 109. Constitution of Appellate Tribunal and Benches thereof 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. 111. Procedure before Appellate Tribunal 112. Appeals to Appellate Tribunal 113. Orders of Appellate Tribunal 114. Financial and administrative powers of President 115. Interest on refund of amount paid for admission of appeal 116. Appearance by authorised representative 117. Appeal to High Court 118. Appeal to Supreme Court 119. Sums due to be paid notwithstanding appeal, etc. 120. Appeal not to be filed in certain cases 121. Non appealable decisions and orders Chapter XIX Offences and Penalties 122. Penalty for certain offences 123. Penalty for failure to furnish information return 124. Fine for failure to furnish statistics 125. General penalty 126. General disciplines related to penalty 127. Power to impose penalty in certain cases 128. Power to waive penalty or fee or both 129. Detention, seizure and release of goods and conveyances in transit 130. Confiscation of goods or conveyances and levy of penalty 131. Confiscation or penalty not to interfere with other punishments 132. Punishment for certain offences 133. Liability of officers and certain other persons 134. Cognizance of offences 135. Presumption of culpable mental state 136. Relevancy of statements under certain circumstances 137. Offences by companies 138. Compounding of offences Chapter XX Transitional Provisions 139. Migration of existing taxpayers 140. Transitional arrangements for input tax credit 141. Transitional provisions relating to job work 142. Miscellaneous transitional provisions Chapter XXI Miscellaneous 143. Job work procedure 144. Presumption as to documents in certain cases 145. Admissibility of micro films, facsimile copies of documents and computer print- outs as documents and as evidence 146. Common Portal 147. Deemed exports 148. Special procedure for certain processes 149. Goods and services tax compliance rating 150. Obligation to furnish information return 151. Power to collect statistics 152. Bar on disclosure of information 153. Taking assistance from an expert 154. Power to take samples 155. Burden of proof 156. Persons deemed to be public servants 157. Protection of action taken under this Act 158. Disclosure of information by a public servant |
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