About Product
Taxmann’s bestselling commentary on all provisions of GST, explains each and every concept of GST in lucid manner. The Present Publication is the 10th Edition, authored by S.S. Gupta & updated till 1st February, 2021. This book comes in a set of 2 volumes & it is divided into six divisions, namely: Basic Concepts Exemption & Other Levies Export & Import of Goods and Services Procedures Input Tax Credit Appeals The details contents of the book are as follows: Introduction & Basic Concepts Constitutional Amendment Transitional Provisions Meaning & Scope of Supply and Levy of GST Definition & Principle of Classification Residential or Commercial Apartments – New Scheme Non-Taxable Supplies Payment under Reverse Charge Time of Supply & Change in Rate of Tax Place of Supply Value of Supply Job Work, Scrap & Waste Generated at Job-Worker Electronic Commerce Operator & Collection of Tax at Source Tax Deducted at Source Export of Goods, Services and Export Incentives Deemed Exports including EOU, STP Special Economic Zone Import of Goods & Services Administration & Registration Taxable Person, Tax Invoice, Credit & Debit Notes & E-Way Bill Payment of Tax and Interest – Computation of Tax Liability Returns Assessment Demand, Recovery and Adjudication Refund of Taxes Audit of Assesse’s Accounts Penalties, Confiscation & Fine Arrest, Prosecution and Compounding Advance Ruling Inspection, Search & Seizure Liability to Pay in Certain Cases Goods and Services Tax Practitioners Scheme & Provisional Attachment Anti-Profiteering Measure Residual Matters Introduction to Input Tax Credit Input Input Service Capital goods Utilization of Input Tax Credit Conditions, Time Limit and Documents for Availment of Credit Common Inputs and Input Services for Exempted and Taxable Supplies Removal of Input, Capital Goods and Waste Including for Job-Work Procedures and Records for Input Tax Credit Input Service Distributor Matching of Credit and Black Listing of Dealer Recovery of Input Tax Credit Miscellaneous Provisions Appeal – General Provisions Time Limit for Filing Appeal and Condonation of Delay Pre-deposit of Duty for Entertaining Appeal Departmental Appeal & Power of Revisional Authority Appeal to Appellate Authority Appeal before Goods & Services Tax Appellate Tribunal Order of Appellate Tribunal Procedure before Appellate Tribunal Powers and Limitation of Appellate Tribunal Appeal before High Court Appeal before Supreme Court
Tags:
GST;
