Bharat's GST Law & Procedure by CA. Ashok Batra

Volume 1

Division 1

Referencer

Referencer 1      Comprehensive Glossary of GST Terminology                          

Referencer 2      Lexicon of Legal Terms and Phrases                                            

Referencer 3      Guiding Rules for the Construction and Application of Legislative Enactments                                                                                                        

Referencer 4      List of section-wise/rule-wise commentary in different Chapters of this books

Referencer 5      List of Section-wise Rules and Departmental Circulars, Instructions, Orders etc.                                                                                                        

Referencer 6      GST Portal                                                                                         

Referencer 7      List of Extended Due Dates for Various GST Returns               

Referencer 8      Time-Barred Limits for Issuance of SCNs and Orders for Various Years 

Referencer 9      Applicable Interest Rates in Various Scenarios                          

Referencer 10    An Overview of Summons issued u/s 70                                    

Referencer 11    A Comprehensive Listing of Penalties, Late Fees, and Fines Applicable in Various Scenarios                                                                                       

Referencer 12    Illustrative Cases of Waiver of Penalty, Late Fee, and Interest

Referencer 13    Prosecution & Penal Provisions of Sections 132 & 133              

Referencer 14    Directory of GST Forms, Returns, and Applications                  

Referencer 15    Definitions of Various Types of Persons                                      

Referencer 16    Definitions of Various Types of GST Supplies                           

Referencer 17    Model Templates for Tax Invoices, Bills of Supply, Receipt Vouchers, Refund Vouchers, and Other Essential Documents                             

Referencer 18    Scheme of broad classification of goods under GST                  

Referencer 19    Scheme of broad classification of services under GST               

Referencer 20    List of Topic-Wise Circulars/Instructions/Guidelines etc.      

Referencer 21    Supplies of Goods Liable to Reverse Charge under GST          

Referencer 22    Supplies of Services Liable to Reverse Charge under GST       

Referencer 23    List of Services Subject to Tax Payment by Electronic Commerce Operators (ECOs)                                                                                                        

Referencer 24    GST Amnesty Scheme 2024: Relief Provisions under Section 128A           

Referencer 25    Procedure & conditions for closure of proceedings under section 128A in r/o demands issued u/s 73                                                              

Referencer 26    Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024           

Referencer 27    Critical Deadlines for GST Amnesty Scheme, 2024                     

Referencer 28    FAQs on GST Amnesty Scheme, 2024                                           

Referencer 29    GST State/UT Jurisdictional Codes                                              

Referencer 30    Electronic Invoicing (E-Invoicing) under GST                             

Referencer 31    Common Provisions under CGST/IGST/UTGST Acts              

Referencer 32    Relevant Articles of the Constitution of India                             

Referencer 33    Goods and Services Tax Council (GST Council)                         

Referencer 34    Goods and Services Tax Network (GSTN)                                   

Referencer 35    Production of additional evidence — Rule 112                          

Referencer 36    Job Work under the GST                                                                 

Referencer 37    Works Contract Services under the GST                                       

Division 2

Exempted Goods and GST Rates on Goods

Part A             Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts                                                                                                         

Part B             Exempted Goods under IGST Act only                                             

Part C             CGST Rates of Goods with HSN Codes                                            

Part D             Exemption from compensation cess on supply of goods              

Part E             Compensation Cess rates on supply of specified goods w.e.f. 01.07.2017    

Division 3

Exempted Services and GST Rates on Services

Part A             Exempted Services under CGST, IGST and SGST Acts
w.e.f. 01.07.2017                                                                                     

Part B             Exempted services under IGST Act only w.e.f. 01.07.2017             

Part C             CGST rates of services with accounting codes w.e.f. 01.07.2017   

Part D             Scheme of Classification of Services                                                  

Part E             Compensation Cess Rates on Services w.e.f. 01.07.2017                 

Division 4

Practice and Procedure

Chapter 1      Introduction and Overview of GST including its Administration

Chapter 2      Concept of Supply including Intra-State & Inter-State Supply      

Chapter 3      Place of Supply of Goods or Services or Both                                  

Chapter 4      Zero-Rated Supply (including Exports) and Imports                     

Chapter 5      Levy of Tax                                                                                            

Chapter 6      Exemption from Tax                                                                             

Chapter 7      Registration                                                                                           

Chapter 8      Electronic Commerce including TCS                                                 

Chapter 9      Valuation of Taxable Supply                                                              

Volume 2

Chapter 10      Input Tax Credit                                                                                  

Chapter 11      Classification of Goods and Services                                               

Chapter 12      Time of supply and payment of tax                                                 

Chapter 13      Reverse Charge under GST                                                               

Chapter 14      Tax Invoice, Credit and Debit Notes                                                

Chapter 15      Returns                                                                                                  

Chapter 16      Refunds                                                                                                 

Chapter 17      Accounts and other records                                                               

Chapter 18      Offences, Penalties and Prosecution                                                

Chapter 19      Transitional Provisions                                                                      

Chapter 20      Assessment including Scrutiny                                                         

Chapter 21      Audit under GST                                                                                 

Chapter 22      Inspection, Search, Seizure and Arrest                                             

Chapter 23      Inspection of goods in transit including E-Way Bills                    

Chapter 24      Demands and Recovery                                                                     

Chapter 25      Appeals and Revision                                                                        

Chapter 26      Advance Ruling                                                                                   

Chapter 27      Liability to pay in certain cases                                                        

Chapter 28      Miscellaneous Topics                                                                         

Chapter 29      GST on Real Estate Sector                                                                  

Chapter 30      Meanings of words & phrases frequently used in statutory provisions & rules    

Chapter 31      Principles of interpretation of statutes including GST Acts         

Chapter 32      Tax Planning under GST                                                                    

Chapter 33      Issuance of invoice without supply – Fake/Bogus Invoicing     

Volume 3

Division 5

Statutory Provisions

Chapter 1        Central Goods and Services Tax Act, 2017                                      

Chapter 2        Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017     

Chapter 3        Integrated Goods and Services Tax Act, 2017                                 

Chapter 4        Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017

Chapter 5        Union Territory Goods and Services Tax Act, 2017                       

Chapter 6        Goods and Services Tax (Compensation to States) Act, 2017       

Chapter 7        Constitution (One Hundred and First Amendment) Act, 2016