GST Made Easy - Answer to all Your Queries on GST by Arpit Haldia

This book is a comprehensive and practical guide designed to simplify understanding GST through a unique question-and-answer format. It offers a step-by-step approach to learning the complex concepts of GST in easy-to-understand language, making it accessible for everyone dealing with GST compliance daily.

The Present Publication is the 13^th Edition | 2024 and has been updated till 15th May 2024. This book is authored by CA (Dr.) Arpit Haldia and incorporates the following noteworthy features:

• [Structured Learning] Divided into 26 chapters, the book covers a comprehensive range of topics
• [Lucid Language & Tabular Presentation] Concepts are explained in clear, straightforward language with tabular presentations for better understanding
• [Detailed Analysis & Relevant Illustrations] The book includes in-depth analyses and practical examples to cover GST concepts thoroughly
• [Case Laws including Advance Rulings] Important case laws and advance rulings are incorporated to help readers understand the ongoing challenges in GST and their resolutions through judicial forums

The contents of the book are as follows:

• Introduction
• An Overview of GST
• Person Liable to Pay Tax in GST
• Registration in GST
• What is Supply
• Time of Supply of Goods
• Time of Supply of Services
• Value of Supply
• Place of Supply
• Determination of Supply in the Course of Inter-State Trade or Commerce or Intra-State Supplies
• Job Work
• Invoice, Credit and Debit Notes
• Input Tax Credit
• Payment of Taxes
• Brief about Persons requiring Mandatory Registration
• Composition Levy – For Supplier of Goods and for Persons engaged in making Supplies referred to in clause (b) of Paragraph 6 of Schedule II
• Returns
• Assessment
• Refund
• Accounts and Records
• E-Way Bill
• Advance Ruling
• Composition Scheme for Services or Mixed Suppliers
• Demand and Recovery
• Penalty
• Rule 86B – Payment of 1% of Output Liability in Cash