Taxmann GST How to Meet Your Obligations Set of 3 Volumes By S S Gupta Edition August 2022

This book is Taxmann’s bestselling flagship commentary explaining every concept of GST lucidly. The noteworthy features of this book are as follows:

• [Exhaustive GST Commentary] The various provisions contained in different statutes are discussed in sixty chapters
• [Interlinking all Statutory Contents] Provides the scope of provisions of sections, rules, etc.
• [Case Laws] Supported by judgements or orders of various Tribunals, High Courts and the Supreme Court.
• [Illustrations/Examples]The provisions are also explained in different places by way of giving examples
• [Simple & Lucid Language] The thirst of the book is to explain the provisions in layman’s language so that it is understood very easily

This book is read by all businessmen & employees and regularly used by the departmental officers & courts.

This book is divided into three volumes with the following coverage:

• Volumes 1 & 2 covers a 3,500+ page commentary on GST
• Volume 3 covers the statutory portion of GST

The Present Publication is the 13^th Edition, amended up to 3^rd August 2022. This book is authored by S.S. Gupta & is divided into seven divisions, namely:

• Basic Concepts
• Exemption & Other Levies
• Export & Import of Goods and Services
• Procedures
• Input Tax Credit
• Appeals
• Acts/Rules/Notifications/Circulars & Clarifications

The detailed contents of the book are as follows:

Division One – Basic Concepts

• Introduction & Basic Concepts
• Constitutional Amendment
• Transitional Provisions
• Meaning & Scope of Supply and Levy of GST
• Definition & Principle of Classification
• Residential or Commercial Apartments – New Scheme
• Non-Taxable Supplies
• Payment under Reverse Charge
• Time of Supply & Change in Rate of Tax
• Place of Supply
• Value of Supply
• Job Work, Scrap & Waste Generated at Job-Worker
• Electronic Commerce Operator & Collection of Tax at Source
• Tax Deducted at Source

Division Two – Exemption & Other Levies

• Exemptions
• Union Territory Goods & Services Tax
• GST (Compensation to States) Act
• Cess
• Composition levy

Division Three – Export & Import of Goods and Services

• Export of Goods, Services and Export Incentives
• Deemed Exports, including EOU, STP
• Special Economic Zone
• Import of Goods & Services
• Administration & Registration

Division Four – Procedures

• Taxable Person, Tax Invoice, Credit & Debit Notes & E-Way Bill
• Payment of Tax and Interest – Computation of Tax Liability
• Returns
• Assessment
• Demand, Recovery and Adjudication
• Refund of Taxes
• Audit of Assesse’s Accounts
• Penalties, Confiscation & Fine
• Arrest, Prosecution and Compounding
• Advance Ruling
• Inspection, Search & Seizure
• Liability to Pay in Certain Cases
• Goods and Services Tax Practitioners Scheme & Provisional Attachment
• Anti-Profiteering Measure
• Residual Matters

Division Five – Input Tax Credit

• Introduction to Input Tax Credit
• Input
• Input Service
• Capital goods
• Utilization of Input Tax Credit
• Conditions, Time Limit and Documents for Availment of Credit
• Common Inputs and Input Services for Exempted and Taxable Supplies
• Removal of Input, Capital Goods and Waste, including for Job-Work
• Procedures and Records for Input Tax Credit
• Input Service Distributor
• Matching of Credit and Black Listing of Dealer
• Recovery of Input Tax Credit
• Miscellaneous Provisions

Division Six – Appeals

• Appeal – General Provisions
• Time Limit for Filing Appeal and Condonation of Delay
• Pre-deposit of Duty for Entertaining Appeal
• Departmental Appeal & Power of Revisional Authority
• Appeal to Appellate Authority
• Appeal before Goods & Services Tax Appellate Tribunal
• Order of Appellate Tribunal
• Procedure before Appellate Tribunal
• Powers and Limitations of Appellate Tribunal
• Appeal before High Court
• Appeal before Supreme Court

Division Seven – Acts/Rules/Notifications/Circulars & Clarifications

• Central Goods and Services Tax Act 2017
• Integrated Goods and Services Tax Act 2017
• Union Territory Goods and Services Tax Act 2017
• Goods and Services Tax (Compensation to States) Act 2017
• Central Goods and Services Tax Rules 2017
• Integrated Goods and Services Tax Rules 2017
• Goods and Services Tax Compensation Cess Rules 2017
• Goods and Services Tax (Period of Levy and Collection of Cess) Rules 2022
• UTGST (Andaman and Nicobar Islands) Rules 2017
• UTGST (Chandigarh) Rules 2017
• UTGST (Dadra and Nagar Haveli) Rules 2017
• UTGST (Daman and Diu) Rules 2017
• UTGST (Lakshadweep) Rules 2017
• Notifications
• Circulars & Clarifications
• List of Prescribed Forms
• List of Notifications
• List of Circulars & Clarifications

About the author

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

• The statutory material is obtained only from the authorised and reliable sources
• All the latest developments in the judicial and legislative fields are covered
• Analytical write-ups should be provided on recent, controversial, and important issues to help the readers to understand the concept and its implications
• It must be ensured that every content published by Taxmann is complete, accurate and lucid
• All evidence-based statements must be supported with proper reference to Section, Circular No., Notification No. or citations
• The golden rules of grammar, style and consistency are thoroughly followed
• Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied