GST Goods and Services Tax (2 Vols-Set)

Contents: Vol.I: I. Introducion: 1. Introduction and Relevant Dates. 2. Tax Nomenclature before and after GST. 3. ‘State’ and ‘Union Territory’ and ‘Territorial Waters’. 4. Determination of Nature of Supply. II. Constitutional Provisions as to legislation: 5. Understanding Constitutional Scheme of Taxation. 6. Enactment of Law by Passing Bills. 7. Constitutional (One Hundred and First Amendment) Act, 2016. 8. Alcoholic Liquor for Human Consumption, Tobacco Products, Coal, Natural Gas, Petroleum Products and Purchase Tax. III. Understanding GST Law-ParI: Levy and Collection of Indirec Taxes: 9. Levy and Collection of Indirect Taxes in India, Deemed Sales, Declared Services and Problems therein Faced by the Assessee.
10. Scope of Supply. 11. Levy and Collection of GST in India, and Resolution of Problems Faced by the Assessee.13. Person, Taxable Person and Registered Person NPUT TAX CREDIT. 14. Input Tax Credit. 15. Illustrations on GST. 16. Advantages of GST. IV. Understanding Gs Law-Part II: Business Processes: 17. GST Registration. 18. GST Tax Payment. 19. GST Return. 20. GST Refund.  21. GST Tax Invoice. 22. Role of IT Sector and Upgradation of Software of Business Organizations.  23. Treatment in Case of Sales/Purchase Return and Excess/Short Removal. V. Understanding GST Law-Part III: Specified Procisions: 24. Casual Taxable Person. 25. Non-Resident Taxable Person. 26. United Nations Organization.  27. Composition Levy. 28. Aggregator and E-Commerce. 29. Tax Deduction at Source. 30. IGST in Lieu of Additional Duties of Customs. 31. Input Service Distributor. 32. Branch Transfer. VI. EXEMPTIONS and TRANSITIONAL PROVISIONS IN GST: 33    Exemptions in GST. 34. Transitional Provisions. VI. Associated Things: 35. GST Council. 36 . Workings of Central Clearing Agency.37. GST compliance rating   “A Control Measure for Defaulter Dealer”. 38 . Issue of Charge Back in Credit Card. Debit Card Payment. 39. A Note on Cess Applicability.

Vol. 2: 1. The Central Goods and Services Tax Act, 2017 (No. 12 of 2017).  2. The Integrated Goods and Services Tax Act, 2017 (No. 13 of 2017). 3. The Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017).  4. The Goods and Services Tax (Compensation to States) Act, 2017  (No. 15 of 2017). I. Rules and Formats:  5. Composition Rules.  6. Determination of Value of Supply. 7. Input Tax Credit. 8. Payment of Tax.  9. Refund. 10 . Registration. 11. Returns. 12. Tax Invoice, Credit and Debit Notes.13. Transitional Provisions. 14. Accounts and Records.15. Proposed CTD Document.II. Draft Rules:16. Advance Ruling. 17. Appeals and Revision. 18. Assessment and Audit. 19. Electronic Way Bill. III. GST Rates: 1. GST Rate Schedule for Goods.  2. IGST Exemptions/Concessions under GST. 3. Schedule of GST Rates for Services as Approved by GST Council. 3A. Service Tax Exemptions to be continued in GST as decided by GST Council.4. Proposed New Scheme of Classification of Services. 5. Services under Reverse Charge as Approved by GST Council. 6. GST Compensation Cess Rates for different supplies.