Short Description: About GST Smart Guide Chapter Topic Subject wise Section of CGST Act Rule of CGST Rules Chapter 1 GST — Concept & Status Chapter 2 Constitutional Amendment Chapter 3 Levy and Collection of Tax 7 to 11 3 to 7 Chapter 4 Time of Supply 12 to 14 Chapter 5 Place of Supply 7 to 13 IGST Act Chapter 6 Valuation Mechanism 15 27 to 35 Chapter 7 Input Tax Credit 16 to 21 36 to 44 Chapter 8 Registration 22 to 26, 28 to 30 8 to 25 Chapter 9 Non-resident and Casual Taxable Person 27 Chapter 10 Tax Invoice, Credit and Debit Notes 31 to 34 46 to 55 Chapter 11 Accounts and Records 35 to 36 56 to 58 Chapter 12 Returns under GST 37 to 45 59 to 82 Chapter 13 Payment of Taxes 49 to 50 85 to 88 Chapter 14 Reverse Charge Mechanism (RCM) under GST Law Sec. 5 of IGST Act Sec. 9 of IGST Act Chapter 15 Tax Deduction and Tax Collection at Source 51 to 52 Chapter 16 Refund under GST 54 to 58 89 to 97 Chapter 17 Assessment 59 to 64 98 to 100 Chapter 18 Audit under GST 65 to 66 101 to 102 Chapter 19 Inspection, Search, Seizure and Arrest 67 to 72 139 to 141 Chapter 20 Demand and Recovery 73 to 84 142 to 161 Chapter 21 Advance Ruling 96 to 101 103 to 107 Chapter 22 Appeals and Revision 107 to 115 108 to 115 Chapter 23 Offence and Penalties 122 to 138 162 Chapter 24 Anti-Profiteering Measures 171 122 to 137 Chapter 25 Job Work under GST 143 Chapter 26 Electronic Way Bill 138 to 138D Chapter 27 Authorised Representatives 116 116 Chapter 28 GST Practitioners 83 to 84 Chapter 29 Adjudication Proceeding Chapter 30 Remedy under Writ Petition to High Court Chapter 31 Export Promotion Schemes under DGFT Chapter 32 Imports of Goods and Services 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 Services Supplies to SEZ Unit/ Developer of SEZ under GST Chapter 48 Refund of IGST on Supplies to SEZ Unit/Developer of SEZ on Payment of IGST Chapter 49 Taxability of Government Services under GST Chapter 50 GST Compensation Cess Chapter 51 GST on Cooperative Housing Societies

ISBN: 978-81-970560-9-3

AUTHOR: Ramesh Chandra Jena

Edition:

Year:

Pages: