Bharats GST Appeals & Appellate Procedures Book by CA Dr Sanjiv Agarwal, CA Neha Somani

Bharats GST Appeals & Appellate Procedures Book by CA Dr Sanjiv Agarwal, CA Neha Somani

Description:
Chapter 1 - GST in India — An Overview.
Chapter 2 - Appeals and Revision: Legal Framework.
Chapter 3 - Legal Terminology and Principles of Interpretation.
Chapter 4 - Appeals to Appellate Authority.
: Annexure 4.1 - Text of Rules 26, 108, 109 and 109A of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
: Annexure 4.2 - Text of Forms GST APL-01, GST APL-02, GST APL-03 and GST APL-04 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
: Annexure 4.3 - Text of Notification No. 2/2017-Central Tax, dated 19.06.2017 regarding jurisdiction of authorities and subsequent amendments vide Notification No. 79/2018-CT, dated 31.12.2018 and Notification No. 04/2019-CT, dated 29.01.2019.
: Annexure 4.4 - Text of Order No. 09/2019-Central Tax dated 03.12.2019.
: Annexure 4.5 - Text of Circular No. 157/13/2021-GST, dated 20.07.2021.
: Annexure 4.6 - Text of Notification No. 29/2023-CT, dated 31.07.2023 regarding special appeal procedure in transitional credit matters.
: Annexure 4.7 - Text of Notification No. 53/2023-Central Tax dated 02.11.2023 regarding Amnesty Scheme for GST Appeals.
Chapter 5 - Appeals to Appellate Tribunal.
: Annexure 5.1 - Text of Rules 26, 110, 111, 112 and 113 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
: Annexure 5.2 - Text of Form APL-04 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
: Annexure 5.3 - Text of Order No. 09/2019-CT, dated 03.12.2019.
: Annexure 5.4 - Text of Circular No. 132/2/2020-GST, dated 18.03.2020.
: Annexure 5.5 - Text of Circular No. 157/13/2021-GST, dated 20.07.2021.
: Annexure 5.6 - Text of MOF Notification [F.No. A-50050/150/2018-CESTAT- DOR dated 14.09.2023] – Location of Benches in States and Union Territories.
: Annexure 5.7 - Text of Forms GST APL-02, GST APL-04, GST APL-05, GST APL-06 and GST APL-07 of CGST Act, 2017.
: Annexure 5.8 - Text of MOR Notification [F.No. A-50050/ 69/2023-CESTAT-DOR, dated 25.10.2023]-GST Appellate Tribunal (Appointment and Coditions of Service of President and Members) Rules, 2023.
Chapter 6 - Revision of Orders.
: Annexure 6.1 - Text of Rules 109B of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
: Annexure 6.2 - Text of Notification No. 05/2020-Central Tax, dated 13.01.2020.
: Annexure 6.3 - Text of Form GST RVN-01 and Form GST APL-01 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Chapter 7 - Appeals before Courts.
: Annexure 7.1 - Text of Rules 26, 114 and 115 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
: Annexure 7.2 - Text of Form GST APL-04 and GST APL-08 109A of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Chapter 8 - Authorized Representative including GST Practitioner.
: Annexure 8.1 - Text of Rules 83, 83A, 83B, 84 and 116 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
: Annexure 8.2 - Text of Forms GST PCT-01, GST PCT-02, GST PCT-03, GST PCT-04, GST PCT-05, GST PCT-06 and GST PCT-07 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Chapter 9 - Miscellaneous Provisions Applicable to Appeals.
: Annexure 9.1 - Text of Notification No. 13/2017-Central Tax, dated 28.06.2017.
: Appendix 1 - Abbreviations.
: Appendix 2 - Meaning of Important Legal Maxims.