Bharat's GST Smart Guide Book by Ramesh Chandra Jena

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 14 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 CGST 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, 163

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

Miscellaneous Provisions &

Schedule-I, II & III

140 to 172

& Section 7

Chapter 30

Adjudication Proceeding

Chapter 31

Remedy under Writ Petition to High Court

Chapter 32

Export Promotion Schemes under DGFT

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

Taxability of Government Services under GST